ANALISIS CVP (COST VOLUME PROFIT) SEBAGAI DASAR PERENCANAAN PENJUALAN DAN LABA YANG DIHARAPKAN PADA PT MAYORA INDAH Tbk.

Abstract

Cost volume Profit analysis is an analytical tool that can be used to calculate the impact of changes in selling prices, sales volume and costs on signals to assist management in short-term profit planning. This cost volume profit analysis is used as the basis for sales planning at the expected profit level. Profit planning is the development of an operating plan in order to achieve the goals and objectives of the company. The achievement of expected profit requires effective and efficient performance which can be seen in the company's financial condition. This study aims to describe the results of the cost volume profit analysis as a basis for sales planning at the expected profit level, as well as to describe the minimum sales level that the company must achieve in order to achieve the expected profit. The research was conducted at PT. Mayora Indah Tbk. which has been listed on the IDX. The research method uses descriptive methods. This study used a quantitative analysis in which there is a calculation of profit volume cost analysis and planning. This profit volume cost analysis is analyzed from cost separation, contribution margin, break-even point, sales planning, degree of operating leverage and margin of safety. The data used comes from the 2015-2019 consolidated income statement. Cost volume profit analysis is more appropriate for companies that have many product variants. This analysis makes it easier for company management to know to plan the amount of production, to determine the level of operations, to calculate the impact of changes in sales and can be used to evaluate certain sales levels. Keywords: Cost Volume Profit Analysis, Break Even Point, Contribution Margin, Margin of Safety and Operating Leverage