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.

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