Cost Volume Profit (Cvp) Analysis As A Profit Planning Tool In Msmes (Case Study Of Pentol Khas Gresik)

Janwaroh Hasbi Ansori, Eny Machsusiyah Zin, Hilda Riskiana, Mochamad Reza Adiyanto

Abstract


UMKM Pentol Gresik is a micro business unit in the product processing and sales sector which in practice has never calculated basic production costs and applied cost volume profit (CVP), but only records costs that occur in one month to calculate profits. The aim of the research is to calculate Cost Volume Profit (CVP) for Pentol Gresik MSMEs as a profit planning tool, so that alternatives can be taken to obtain higher profits and determine the sales that Pentol Gresik MSMEs must obtain to achieve the set profit targets . The method used is a descriptive method with a case study approach. CVP analysis is carried out through break event point (BEP) analysis, contribution margin. This research shows that in 2023 the contribution margin will be IDR 7,402,422.00. MSME business actors can apply CVP analysis to help plan profits for the coming year.

Full Text:

PDF

References


Assa, R.L. (2013). Cost-Volume-Profit (CVP) Analysis in Making Profit Planning Decisions at PT. Tropica Cocoprima. EMBA Journal: Journal of Economic, Management, Business and Accounting Research, 1(3).

Central Statistics Agency (2019), 2019 Micro and Small Industry Profile, November 2020, Jakarta

Forijati, R., & SE, M. COST VOLUME PROFIT (CVP) ANALYSIS IN PROFIT PLANNING AT PT. BLITAR CHOCOLATE VILLAGE.

Hikmatullah, I., Harianto, FD, Gufron, MR, & Bastomi, M. (2023). Cost Volume Profit (CVP) Analysis as a Profit Planning Tool for Mrs. Ramlah's Broiler Chicken SMEs. MAMEN: Journal of Management , 2 (2), 241-249.

Horngren, Charles T. et al. 2014. Introduction to Management Accounting. 16th edition. Translated by Gina Gania. 2016. Introduction to Management Accounting. Sixteenth edition. Erlangga. Jakarta.

Marni, I. (2020). Optimizing profits using cost volume profit analysis (At Habang Taratau Sugar UMKM in Jaro District, Regency

Rahmi, F., Sayekti, CDD, Dahar, R., & Yanti, NSP (2023). Cost Volume Profit (CVP) Analysis as a Profit Planning Tool in MSME Pempek Palembang MWR. Dharma Andalas Journal of Economics and Business , 25 (1), 64-73.

Sabrin. 2015. "Break Even Point Analysis of Ice Block Production at PT. Yanaghi Histalaraya”. Development Economics, Vol 16

Wiwik, Lestari and Dhyika Bagus Permana. 2017. Cost Accounting in a Managerial Perspective. Depok: Rajawali Grafindo Persada


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