Analisis Penerapan Cost Volume Profit (CVP ) Dalam Pernyusunan Laba Pada UMKM Kecap Manis 747

Abstract

ABSTRACT
Soy sauce is a fermented product that has been known since thousands of years ago in various countries including Indonesia. However, sweet soy sauce is a soy sauce product that is a typical Indonesian product. The purpose of this study was to determine the Cost Volume Profit (CVP) analysis of the Kecap Manis 747 business. The method used is descriptive qualitative method with a case study approach, researchers obtain data through direct interviews with Mr. Iwan and then conduct data analysis. CVP analysis is carried out by analyzing Break event point (BEP), Contribution Margin, Margin of safety, Operating Laverage. Corporate financial performance is something that is always an important focus in assessing the ability of a company to be a going concern. The indicator to see Corporate financial performance is the profit stated in the financial statements, where profit provides prospects regarding the description of a company's performance in the future. The ability to always earn profits is something that is often considered the most important for companies while achieving profits requires a sacrifice to manage resources, where to achieve high profits the company must be able to efficiently use its resources. In order to obtain optimal profits, business actors must use Cost Volume Profit (CVP) analysis. UMKM Kecap Manis 747 as long as the business is running has never calculated the Cost Volume Profit (CVP) analysis so that the profit generated is not maximized.