Analysis of Cost Volume Profit (CVP) Implementation in Increasing Profit in Hijab Business (Case Study of Entrepreneurship Research at MSMES Byta Hijab)

Asmaul Khusnah, Hilyatul Awaliyah, Ana Bella Xaviera, Mochammad Reza Adiyanto

Abstract


The purpose of this study is to understand and analyze business expenditures incurred by Byta Hijab, by observing changes in business productivity and analyzing the impact of CVP on business based on changes in business expenditures and product sales. The cost volume profit method is applied to Byta Hijab's business through the utilization of break-even points and margin of safety. The cost requires, sales volume, and product price. The method used in this study uses primary and secondary data derived from Byta Hijab's literature and business. Based on the results of CVP analysis, the break-even point in 2023 is IDR 445,595 with 22 units of product. In addition, the MOS of hijab products amounted to Rp.1,004,405 or 69.26% of total product sales in quarter 1, quarter 2, quarter 3 of 2023. Based on all available data, it can be concluded that CVP analysis can be applied to Byta Hijab's business to determine the estimated sales volume that must be achieved within the break-even point and margin of safety. Byta Hijab's business has the ability to achieve the company's profit target. Profit targets are strongly influenced by price and cost planning. In the cost planning section, the party responsible for finance must separate costs with the total cost method which is separated into fixed costs and variable costs. This will make planning more objective.

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References


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