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. 

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