Profit Planning Research Articles

Czynniki rozwoju języka polskiego w Chinach

FACTORS AFFECTING THE DEVELOPMENT OF POLISH LANGUAGE IN CHINA
 The main issue of the paper is the analysis of the key factors which affect the development of the Polish language in China. Each of these factors has been discussed in this article against the background of language policy and power of Polish language in mainland China. The author, starting with a review of important concepts on this subject, tries to indicate the factors determining the creation of new Polish studies faculties and Polish studies centres in mainland China. Political and economic factors, the task-oriented approach of Chinese institutions in combination with a far-reaching profit planning strategy, factors related to regional cooperation between Poland and China, as well as sentimental and historical ones are considered to be the most significant aspects. The author tries to find a common denominator for the actions of Polish public diplomacy and often arbitrary decisions of the Chinese authorities in promoting Polish language in China. He points out some challenges and threats related to the dynamic development of Polish in China.

Analisis Perencanaan Laba Di PT. Kimia Farma Trading Dan Distribution Cabang Serang

Break even point analysis is a tool or method used by management to recognize a certain level of sales so that there is no natural profit or loss. Break even point analysis is also used to recognize the level of sales volume before the company faces a loss so that it can be used by managers to determine sales planning and profit planning. The purpose of this study is to describe the application of profit planning analysis, explain the picture of sales planning, describe the minimum sales that must be maintained and the profit planning that will be targeted in the future. Based on the results of research by PT. Kimia Farma Trading and Distribution Serang Branch in 2021 the break even point level obtained was IDR 286,264,096. The planned sales plan in 2021 is IDR 1,413,309,728, in 2022 it is IDR 657,359,478 with a profit planning of IDR 447,154,873.

Analisis Break Even Point Sebagai Dasar Perencanaan Laba Pada Rumah Makan Ayam Bakar Aa’ Bangunrejo Lampung Tengah

and break even point analysis as profit planning at Aa' Bangunrejo Grilled Chicken Restaurant, Central Lampung. The theory used is the Theory of Constraint (TOC) or the Theory of Constraints. The method used in this research is descriptive qualitative. In this study, researchers used primary data through interviews. The subject of this research is Mr. Chairul as the owner of the restaurant. The data analysis method used is the calculation of cost plus pricing with the full costing method, the calculation of BEP on the basis of units and on the basis of the number of sales in rupiah. The results of this study indicate that the selling price with the application of the cost plus pricing method is higher. The details of the calculation are that there is a price difference of Rp. 5,208.3 from the CEP results of Rp. 23,741.3 and the calculation of restaurants of Rp. 18,533.3. The calculation obtained from the BEP analysis concluded that during the month of May 2022 the restaurant had experienced a profit, and the calculation in profit planning experienced an increase and decrease in profit.

Analysis of the Effect of Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Return on Equity Towards Profit Planning at PT Mina Mulia Perkasa

The more effective the profit planning, the greater the company's net profit. High profit planning demonstrates the company's ability to create value for its shareholders. The company's success in developing this value undoubtedly results in increased profits for its stockholders. This return is extremely important since it is used as a measure of the company's performance and as a basis for evaluating the future returns associated with expectations and risks. This study aimed to investigate and analyze the impact of CR on profits planning. To examine and assess the influence of DER on profit planning. To examine and assess TATO's impact on profit planning. To evaluate and analyze the impact of ROE on profit planning in the catering industry. To evaluate and assess the impact of CR, DER, TATO, and ROE on profit planning. This study employs quantitative data analysis, which involves testing and analyzing data by calculating numbers, followed by drawing conclusions from the test using descriptive statistical tests and multiple correlations. However, the data processing for this study is not performed manually, but rather through the use of Statistical Product and Service Solutions (SPSS). According to the study's findings, CR, TATO, DER, and ROE have a considerable influence on profit planning, both partially and simultaneously

Analisis Perhitungan Cost-Volume-Profit (CVP) Sebagai Dasar Perencanaan Laba Pada UMKM Obot Fried Chicken

The COVID-19 pandemic has affected all aspects of life, including the economy. In Indonesia, the most affected by the COVID-19 pandemic are MSMEs. The limited activities that can be carried out lead to reduced sales. Even in the midst of limited conditions, as an MSME, of course, you want to get optimal profits. This study aims to determine the selling price of the product that should be and the number of products that must be sold in order to get the expected profit on Obot Fried Chicken SMEs by using analysis cost-volume-profit. The type of research used is descriptive using analytical tools such as Contribution Margin, Break-even point, Operational Leverage, Margin of Safety, Profit Planning Analysis and Selling Price Determination at Obot Fried Chicken SMEs. The results of this study indicate that the selling price set is right to achieve the profit target of 30%. With a profit target of 30%, UMKM Obot Fried Chicken must be able to target product sales of 14.557 pcs with a sales target in rupiah of Rp.87.341.090

Implementation of Break Event Point Analysis and Margin of Safety in Profit Planning

The break event point is a certain amount of production that the company must achieve to reach the break-even point (no profit and / no loss). Margin of safety is the amount of production required so that the company does not suffer losses. The determination of the margin of safety is closely related to the break event point, where the margin of safety is at one level above the break event point in terms of determining the minimum sales required. Both of these are some of the instruments that can be used to plan profits. The purpose of this study was to determine the application of break event point analysis at PT. Beton Jaya Manunggal, knowing the application of margin of safety analysis and to determine profit planning at PT. Jaya Manunggal Concrete. This study uses a non-statistical quantitative approach. The data used in this study is secondary data through PT. Manunggal Jaya Concrete in 2014-2018. The analysis method uses the least square method to plan the net profit of PT. Beton Jaya Manunggal in 2019 with reference to the net sales plan. The result of this research is the break event point of PT. Beton Jaya Manunggal in 2014 – 2018 showed a positive trend with the break event point being above the current year's production during 2015 – 2016. Margin of safety PT. Beton Jaya Manunggal in 2014 – 2018 showed an upward trend with negative margins throughout 2015 – 2016. Profit planning using least squares with reference to net sales planning is quite accurate considering that there is only a difference of 2% above net sales recorded in the 2019 financial statements. Net profit PT. Beton Jaya Manunggal was recorded in 2019 at 1.3 billion Rupiah so that profit planning was not carried out based on the consideration that the recorded profit was less or showed a downward trend when compared to the net profit trend in 2014 – 2018.

FACTORS AFFECTING EMPLOYEE SATISFACTION AND CORPORATE PROFITS IN CHINA’S PRIVATE EXPRESS INDUSTRY

This study will examine the challenges and solutions faced by Jiangsu Express in the market. To retain a competitive edge, private express companies must build a reputable brand. The franchising strategy may support the website’s enthusiasm by quickly growing the business. Rapid growth has several drawbacks, such as high employee turnover and low customer satisfaction. This essay explores the problems faced by private express companies. Employee incentives, employee feedback channels, customer service, and company culture all impact employee satisfaction and profits. They all contribute to the private Express Industry’s employee satisfaction and profit plan. The findings show a positive relationship between employee happiness and business profitability that is crucial in determining business profitability. It may also be seen as a kind of debt protection, since lenders are more inclined to give money for long-term growth. Corporate profit choices are driven by employee incentives, business culture, customer service, working resources, and employee satisfaction, says this study. This study looked at policymakers’ views on outcome-based profitability. The Future Policymaker Attitudes Study may look at several facets of this. Its conclusions may have economic implications, even though this study is about business profitability. In the future, this study’s research methodology may be applied to other developing countries’ corporate profit concerns. A prospective study might look at the long-term business of Corporate Profits and the level of Private Express Industry expertise among firms in China and other countries.
 
 JEL: L10; L23
 
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Perencanaan Laba Dengan Menggunakan Analisis BEP Pada PT INDRILLCO BAKTI DURI

This study aims to determine the income planning there is an expected level of profit using Break Even Point (BEP) analysis. This analysis is one of the short-term profit planning which can help company management in knowing how big the company's income level is, so that the company does not experience profit or loss (break even). The type of research used in this research is descriptive research with a quantitative approach, the data sources used are primary and secondary data with data collection techniques, namely direct interviews with sources, namely the company's finance department and using financial data documents of PT Indrillco Bakti Duri. The results showed that after separating fixed and variable costs, the BEP mix was calculated for the three company work over service projects with the result that the unit BEP in project 1 was 1,380.46 service hours, for project 2 was 1,365.61 service hours, and for project 3 as many as 1,395.31 hours of service. Meanwhile, the rupiah BEP for project 1 is Rp.2,690,759,325.44, for project 2 it is Rp. 3,228,941,479.76, and for project 3 it is Rp.2,635,966,977.12. Keywords: Cost, Revenue, Profit, Break Even Point Analysis, Profit Planning.

PENGARUH LEVERAGE, PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to examine the effect of leverage, profitability, deferred tax expense, and tax planning on earnings management. The population used in this study is manufacturing in the basic and chemical industrial sectors which have been listed on the Indonesia Stock Exchange (IDX) in 2014-2019. The sample used is manufacturing companies in the basic industrial sector and chemical industry, using purposive sampling method. With this purposive sampling method, a sample of 15 companies was obtained with 90 annual reports. The type of data used is secondary data obtained from www.idx.co.id. This study uses Multiple Linear Regression Analysis. Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results showed that leverage, profitability, and tax planning had a positive effect on earnings management, while deferred tax expense had no effect on earnings management.

MEMBUKA PASAR PRODUK ENTREPRENEURSHIP BERBASIS SORGUM DI KALANGAN KAUM MUDA TERPELAJAR

Developing an entrepreneurial spirit and motivation to produce graduates who can create jobs must be done continuously through an education program, starting from high school to the younger generation of educated people, continuing to tertiary institutions. One of the potential entrepreneurial products is sorghum as an alternative food. The purpose of the activity is to foster an entrepreneurial spirit, increase knowledge about digital-based alternative food sorghum, create the next generation that can increase food diversification based on sorghum, and support the Food National self-reliance. The implementation method begins with preparing sorghum materials and products, materials, and preparation of online activities. Continued implementation, evaluation of activities, reporting, and publication. Participants are students of SMA GIKI 2 Surabaya. The results of the action: participating students understand the concept and development of entrepreneurship in the industrial era 4.0, identify new business development, develop motivation and organize entrepreneurship, and develop sorghum products as alternative food and various entrepreneurial products, business strategies in the industrial era 4.0, business feasibility studies, and can develop entrepreneurial and profitable work plans.

COST VOLUME PROFIT ANALYSIS AS A PROFIT PLANNING INSTRUMENT

Abstract: Profit planning is very important for the survival of the company because with profit planning, management can manage the strategies used in the company. One of the tools to do profit planning is to analyze the cost of profit volume. These three components are closely related in a company's profit planning. Cost, volume and profit analysis (Cost Volume Profit Analysis) is the main element in preparing the income statement in a company. Cost, volume and profit analysis is an examination of how total revenue and total costs change as sales volume changes. The method and type of research used is descriptive qualitative with primary data sources and secondary data, which is processed with the help of Microsoft Excel application to separate several cost data, as well as processing financial data with analysis of margin of safety, break even point, margin of safety, and analysis. profit planning. The results of this study are the MSMEs of Herbal Medicine Powder Sari Alam Trenggalek from 2018-2020 sales are always above the break even point with a high margin of safety ratio. The profit target in 2020 is not in accordance with the plan. Therefore, MSME Herbal Medicine Bubuk Sari Alam Trenggalek must increase the selling price of each product by 25% and increase sales volume by 16,439 units so that the planned profit target is achieved.

Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS) Sebagai Alat Perencanaan Laba

This research was conducted on UMKM Makroni NR Ciamis who have not done a good profit planning. The purpose of this study was to find out how profit planning was carried out, the number of Break Even Points (BEP) and Margin of Safety (MOS) at UMKM Makroni NR Ciamis. The research method applied is descriptive method with a quantitative approach. The types of data used are qualitative data and quantitative data with the data sources being primary data and secondary data. Data collection techniques used are interviews and documentation. The steps taken are to classify costs into fixed costs and variable costs, calculate contribution margin, BEP, target sales volume and MOS. Based on the calculation, the BEP generated is Rp. 5,466,406 and the resulting MOS is 94.33%. The results of this study are expected to help companies in carrying out optimal profit planning through the calculation of BEP and MOS.

Profit Planning for Go Public Pharmaceutical Companies

The purpose of this study is to analyze differences in the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is descriptive research with a quantitative approach, the data source used is secondary data, namely data in the form of company’s annual financial reports from 2015 - 2019 attached to the IDX website. Data collection techniques in this study use documentation techniques. Research population Pharmaceutical companies listed on the Indonesia Stock Exchange, sampling using purposive sampling method, namely PT. Kalbe Farma Tbk (KLBF) PT. Kimia Farma, (KAEF), and PT. Pharos Tbk (PEHA). The data analysis technique used in this research is the Profitability Ratio Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE) analysis technique, namely 5 periods of financial statements for each of 3 pharmaceutical companies using standard ratio analysis. industry profitability by cashmere. The results showed that the differences in the financial performance of 3 pharmaceutical companies listed on the IDX were seen from the profitability ratio of Net Profit Margin (NPM) for 5 years, namely PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not good enough. Return On Asset (ROA). PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good. Return On Equity (ROE) The financial performance of PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good.

Break Even Point Analysis in Determining Profit in Pempek RR Pagar Dewa Business Bengkulu City

The purpose of this study was to determine the application of BEP as a profit planning tool for Pempek RR Pagar Dewa. The data collection method used is documentation, while the data analysis is qualitative and quantitative using Break Even Point (BEP) analysis. The results of the research and discussion show that the BEP in 2016 amounted to 5,902 pempek or Rp 46,896,551 with a contribution ratio of 28.8% and a business profit level of 24.26% and a margin of safety level of 84.26%. In 2017 there were 5,196 pieces of pempek or Rp 41,212,121 with a contribution ratio of 32.7% and a business profit rate of 28.5% and a margin of safety of 87.17%. And in 2018 there were 4,683 pempek items or Rp. 36,756,756 with a contribution ratio of 36.3%, a safety level or margin of safety of 89.59% and a business profit level of 32.52%. And in 2019 there were 4,622 pempek items or Rp. 36,756,756 with a contribution ratio of 36.77%, a level of security or a margin of safety of 90% and a business profit level of 33.09%.

SISTEM INFORMASI AKUNTANSI KEUANGAN SEBAGAI ANALISIS PERENCANAAN LABA KOPERASI DENGAN MENGGUNAKAN METODE COST VOLUME PROFIT BERBASIS WEB.

The research was conducted at KSPPS Mitra Amanah Sejahtera Abadi. Which is located at Ds. Sidorejo Rt. 02 / Rw. 05 Kec. Brangsong Kab. Kendal. Data recording and management previously applied to the MASA Cooperative is still manual. Transaction data such as daily dropping, dropping per AO, daily withdrawals and general ledgers and journals will be entered manually into the book.This study aims to facilitate the presentation of the profit planning analysis report which is applied to the cooperative each year. The use of bookkeeping that has been applied so far is felt to have several weaknesses which cause several problems. Therefore, cooperatives need to develop a new system, namely a computer-based financial accounting information system.The Cost Volume Profit method is expected to be able to carry out good profit planning and more valid financial records so that it can reduce the risk of errors and the process is much faster.

The Use of Accounting Information in Financing Decision: The Context of Bangladeshi Private Commercial Banks

Accounting information is essential to elucidate the financial scenario of any organization. The use of accounting information enhances the decision-making process that has a good role in managerial efficiency. This research study has attempted to know the use of accounting information contained in the annual reports in making a financing decision. Five components of financing decision like selecting the best source of financing, assessing the cash flows, preparing the budget and profit planning, valuation of bond and share as well as financial statement analysis have been considered for the purpose of the study and collected opinions from the selected respondents amounts to one hundred fifty with the use of structured questionnaire and the outcomes of this survey report that the most of the respondents strongly agreed that the accounting information has been used in making a financing decision. The study also reveals that there is a significant relationship among the opinions of the respondents regarding using accounting information in making decisions about the different components of financing decisions.

Finding Effective Item Assignment Plans with Weighted Item Associations Using A Hybrid Genetic Algorithm

By identifying useful relationships between massive datasets, association rule mining can provide new insights to decision-makers. Item assignment models based on association between items are used to place items in a retail or e-commerce environment to increase sales. However, existing models fail to combine these associations with item-specific information, such as profit and purchasing frequency. To find effective assignments with item-specific information, we propose a new hybrid genetic algorithm that incorporates a robust tabu search with a novel rectangular partially matched crossover, focusing on rectangular layouts. Interestingly, we show that our item assignment model is equivalent to popular quadratic assignment NP-hard problems. We show the effectiveness of the proposed algorithm, using benchmark instances from QAPLIB and synthetic databases that represent real-life retail situations, and compare our algorithm with other existing algorithms. We also show that the proposed crossover operator outperforms a few existing ones in both fitness values and search times. The experimental results show that not only does the proposed item assignment model generates a more profitable assignment plan than the other tested models based on association alone but it also obtains better solutions than the other tested algorithms.

Eliminating An Industry: Why a Medicare for All Plan that Seeks to Eliminate the Private Health Insurance Industry Should Be a Compensable Regulatory Taking

Some recent Medicare for All proposals, advanced by politicians in the U.S., have called for the elimination of the private health insurance industry. Certain proposals hope to accomplish this goal by blocking health insurance companies from competing with a government run health insurance system, that proponents of Medicare for All hope to create. Such legislation would cancel virtually every current private health insurance plan in the United States and would replace them with a government run insurance plan. The question is whether such legislation constitutes a Fifth Amendment taking of private health insurance contracts, entitling the health insurance companies and their shareholders to just compensation. Fifth Amendment takings of contracts are analyzed by courts under two approaches. One test, the Omnia test, analyzes whether the government frustrates or appropriates a private contract, and if the contract is appropriated there is a taking. The other test, known as the Penn Central test, uses factors from the case of Penn Cent. Transp. Co. v. City of New York to determine whether a contract was taken. This Article argues that under either approach, a Medicare for All law that prohibits private health insurance companies from selling profitable health insurance plans, constitutes a taking under the Fifth Amendment. This is because such a law would cause the government to replace insurance companies in contractual relationships between insurance companies and their consumers. Additionally, it would practically eliminate private insurance companies by eradicating their businesses.

Cost-Volume-Profit Analysis and Linear Programming as Profit Planning Instruments

This study aimed to analyze the amount of costs, production volume, revenue, and business profit of CV Tani Subur and analyze the BEP and optimize the use of resources in organic fertilizer production in CV Tani Subur to produce maximum profit. The study was conducted in December 2019 at CV Tani Subur, Sleman. The research method used was quantitative method with cost-volume profit and linear programming data analysis. The results showed cost-volume profit analysis is unsuitable to be used in CV Tani Subur profit planning. The re- event point of CV Tani Subur in 2017 had the highest value and caused losses to CV Tani Subur due to its inability to break even. Furthermore, the analysis of linear programming in CV Tani Subur shows that the company will get optimal results if it only produces cow organic fertilizer as much as 548.3925 tons per year. The advantage achieved if producing organic cow fertilizer which is calculated by calculating the simplex method using POM Quantitative methods for windows version 3 software is IDR. 248,392,500 per year.

Розвиток системи адаптивного управління фінансовими ресурсами підприємства

The article examines some peculiarities of developing an adaptive financial management system at domestic enterprises. It was found out that the management and application of financial resources in a market economy is carried out through financial payments. This mechanism is based on the control over production expenses level and their divergence from socially necessary costs. It is noted that budgeting is the main basis for building an adaptive financial management system at an enterprise, which pays due regard to the impact of financial risks and the ways to avert them. Cash flow management cannot but use the scheme for behavioral modeling of the possible outcomes of the cash flows. The development of financial models for assessing and managing financial risks is part of the overall budgeting system at an enterprise. They are a fairly reliable instrument for assessing and managing the entire financial risks system at an enterprise, as they make it possible to assess different levels of risk due to different factors influencing them and to the different levels of risk controllability. To describe the relationship of financial indicators, a multifactor model is proposed, which allows a detailed study of the interdependence of features, the closeness of the relationship between variables, their subordination. It makes it possible to describe the mutual influence of internal and external factors on the total capital efficiency, to take into account changes (variations) in the parameters of this environment, the reaction of financial stability to these deviations. It is concluded that the development of an adaptive financial management system at an enterprise helps to improve the financial performance of the enterprise, provides transparency to the financial management and cash flow and allows the management to take viable solutions and create the most profitable financial plans.