Perencanaan Laba UMKM Cilok Pak Dji Merjosari Melalui Analisis Cost Volume Profit (CVP)

Abstract

A company needs planning to assist management in assessing the level of profit to be obtained, with Cost Volume Profit analysis which focuses on various factors that affect changes in profit components. This analysis aims to determine the application of CVP as a basis for profit planning at Pak Adji's cilok business. The method used is descriptive method. Researchers collect company information and then analyze the data. CVP analysis is carried out by finding the break even point (BEP), contribution margin (CM) and savings margin (MOS). The application of CVP analysis helps plan future profits. Based on the results of research using Cost Volume Profit analysis, information was obtained that Mrs. Ramlah's business must be able to sell 51,100 packs with a total revenue of Rp 285,500,000, - per year in order to reach the Break Event Point, contribution margin ratio of 66.1%, Margin of Safety in Rupiah maximum can fall 269,811,350, and Degree of Operating Leverage of 1.6 times operating profit.