Analisis Biaya Volume Laba Sebagai Alat Perencanaan Laba Pada Cv Waringin Putih Semarang

Abstract

This final project discusses how profit planning at CV Waringin
Putih Semarang by applying the cost volume profit analysis. The purpose of
this final project is to calculate the contribusion margin, break even point,
profit planning in 2017, margin of safety, degree of operating leverage, and
shut down point, and also to examine the asumpsions that affect profit at CV
Waringin Putih Semarang with sensitivity analysis.
The method of collecting data used in this final project is interviews, and
documentation. The data used are secondary data obtained from CV Waringin
Putih Semarang includes sales data, cost data, and general overview of the
company. The writing of this final project used description method and
exposition method. Description method used to describe the general overview of
the company, while exposition method used to calculate the approaches that
will be used to describe the cost volume profit analysis.
Based on the cost volume profit analysis has been done, obtained the weighted
average contribution margin of Rp20.638,73 per m2. Sales to break even point
as much as 24.024 m2. Sales to reach the profit target increased by 17,21 %, or
as much as 66.026 m2. Margin of safety is 63,62% and degree of operating
leverage is about 1,74, and also sales to shut down point as much as 20.655 m2.