Analysis Cost Volume Profit (CVP) as a Basis for Sale Plan in Achieving Profit Target (Case Study on UD. Jaya Makmur Tambak Pocok Village Tanjung Bumi Subdistrict Bangkalan Regency)

Peni Nevia Fitri Ami, Maudina Alia, Vicky Febriansyah, Mochammad Reza Adiyanto

Abstract


This research aims to determine the application of cost volumeprofit analysis to UD. Jaya Makmur. Research Method use descriptive quantitative research methods with data obtained by observation and interviews. Results of this research shows that separating semivariable costs using the least square method into fixed costs and variable costs produces fixed costs of Rp. 47,000,000 and variable costs of Rp. 153,500,000. The BEP calculation, which is a step in the cost volume profit analysis, shows the BEP mix for total product sales of Rp. 75,320,512.82. In planning UD's sales and profits. Jaya Makmur plans to increase profits in the next 3 months by 45.45% of the total profits obtained previously. To achieve the planned increase in profits, UD. Jaya Makmur must increase sales by Rp. 593.363.275 Calculation results of margin of safety for UD. Jaya Makmur is 81.5%, meaning that if the company experiences a decline in sales exceeding 81.5%, the company will experience a loss

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