Application of Cost Volume Profit as a Profit Planning Effort in Lopilipi Cake MSMEs

Apriliana Wahyu, Selvi Rohania, Ali Mas’ud, Mochammad Reza Adiyanto

Abstract


This research aims to analyze the application of Cost Volume Profit (CVP) analysis in profit planning efforts for micro, small and medium enterprises (MSMEs) Lopilipi Cakes. This research uses a descriptive research approach. Data collection was carried out through interviews with MSME owners of lopilipi cakes. Apart from that, data collection was also carried out by documenting data on sales of Lopilipi cakes. The analysis carried out includes Contribution Margin analysis and Break Even Point analysis. The results of the Contribution Margin analysis show that the Contribution Margin in 2022 will be IDR. 275,790,000 with a Contribution Margin per unit of Rp. 7,660.9. This analysis helps in understanding the company's operational profitability. Break-Even Analysis reveals that the company reached its break-even point when it managed to sell 18,989 units. This means the company needs to sell at least 18,989 units to cover costs and avoid losses. These findings demonstrate the importance of understanding the relationship between costs, volume, and profits to make decisions and plan for desired future profits.

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References


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