Analysis of Cost-Volume-Profit (CVP) Calculation as a Basis For Profit Planning in Sabana Fried Chicken MSMEs.

Rosita Pratiwi Junaidi, Fitria Agustina, Aef Fikrial Berlean, Mochammad Reza Adiyanto

Abstract


Every MSME must have the same goal, namely to gain profits from the sale of products produced by the MSME because the level of profit can be a value for an MSME to obtain optimal profits or not. This research aims to determine the product selling price that should be and the number of products that should be sold in order to obtain the expected profit for Sabana Fried Chicken MSMEs using cost-volume-profit analysis. The type of research used is descriptive using analytical tools such as Contribution Margin, Break-even point, Operational Leverage, Margin of Safety, Profit Planning Analysis and Determining Selling Prices for Saabana Fried Chicken MSMEs. The results of this research indicate that the selling price set is appropriate to achieve the profit target of 30%. With a profit target of 30%, MSME Sabana Fried Chicken must be able to target product sales of 6,724 pcs with a sales target in rupiah of IDR 67,240,000.

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