Cost Volume Profit (CVP) Analysis As A Tool To Evaluate Profit Achievement At Roti Gembong Gembul Mojokerto

Puput Erna Agustita, Vivin Anindya Lisna, Mochamad Reza Adiyanto

Abstract


A business certainly requires good planning regarding the

income and costs incurred in order to produce optimal profits as expected. The research problem is how to evaluate profit realization using cost-volume-profit (CVP) analysis on Roti Gembong Gembul Mojokerto. This research aims to determine and evaluate the profits generated by Roti Gembong Gembul Mojokerto. The method used is a qualitative descriptive method with a case study approach.

The data collection technique uses primary data obtained from face-to-face interviews with relevant respondents and then carries out data analysis. Data analysis uses Break Event Points (BEP) and contribution margin. The research results show that the BEP (unit) is 1,731 and the BEP (Rupiah) is IDR 43,931,667. Margin contribution ratio of 60%. Margin of Safety is IDR 412.318.333 and Degree of Operating Leverage shows a Contribution Margin of 1105 times operating profit. This data processing uses the help of the Microsoft Excel 2021 program to separate fixed costs and variable costs.

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References


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