CVP (Cost-Volume-Profit) Analysis Profit Planing in UMKM Rosma Bakery
Dewi Galuh Purwanti, Emi Dwi Anggrini, Ferdy Adriansyah Hadhinata, Mochamad Reza Adiyanto
Abstract
Rosma Bakery is an enterprise or business (UMKM) that produces wet bread products in the Blitar Regency area. So far, the financial reports for UMKM Rosma Bakery have not provided clear financial report details. Apart from that, Rosma Bakery has never implemented profit planning in its business. The method for recording financial reports still uses a simple system, namely simply recording expenditure costs used for production. Therefore, researchers are interested in discussing this topic. Rosma Bakery is a company that produces food products whose main ingredients are flour and chicken egs, the processing process involves an oven. Apart from bread, there are many other examples of types of bread, for example cakes, rolls, sweet bread and cookies. In everyday life, Rosma Bakery products are often found and consumed around the city of Blitar. The situation in the January – June 2023 period is estimated to be better than the July 2022 – December 2023 period, or it is estimated that future sales will be able to increase by 35% or Rp. 95,568,000 equivaleent to sales of 7,964 more boxes than the next period, MSME Rosma Bakery must generate sales of Rp. 438,048,000 or the equivalent of real sales of 36,504 boxes over the next 6 months.
References
Amalia Yunia Rahmawati. (2020). 済無Noi Titlei Noi Titlei Noi Titlei. July, 1–23.
Koisankei, R. M. (2019). Praktik Peineintuan Harga Poikoik Proiduksi Di Kampoieing Geirabah Pageirjurang. Ei-Joiurnal.Uajy.Ac.Id, 8–31.
Lieistiana, T. P., & Noivianty, I. (2021). Peirhitungan Breiak Eivein Poiint (BEiP) dan Margin oif Safeity (MOiS) Seibagai Alat Peireincanaan Laba. Indoineisian
Accoiunting Liteiracy Joiurnal, 1(3), 549–562.
https://doii.oirg/10.35313/ialj.v1i3.3218
Riza, N. F., Oiktafani, A. N., & Rahman, R. A. (2022). Analisis Voilumei Laba Teirhadap Peireincanaan Laba UMKM Toikoi Panamart Harian. Reiseiarch In Accoiunting Joiurnal, 2(2), 210–218.
Refbacks
- There are currently no refbacks.
____________________________________________________________________________________
Departement of Management ECONOMY AND BUSINESS FACULTY - UNIVERSITAS TRUNOJOYO MADURA
Jl. Raya Telang PO BOX 2 Kamal - Bangkalan, 69162 - Jawa Timur