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

Novan Yudi Cahyadi, Sulistiyo Sulistiyo

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.


Full Text:

PDF

References


Azwar, Saifuddin. 2010. Metode Penelitian. Yogyakarta: Pustaka Pelajar.

Efferin, Sujoko, dkk. 2004. Metode Penelitian Untuk Akuntansi. Malang: Bayumedia Publishing.

Garrison, dkk. 2013. Akuntansi Manajerial Edisi 14 Buku 1. Jakarta: Salemba Empat.

Hansen, Don R. dan Maryanne M. Mowen. 2009. Akuntansi Manajerial. Jakarta: Salemba Empat.

Keraf, Gorys. 2004. Komposisi. Jakarta: Nusa Indah.

Kusuma, Hadri, dkk. 2013. Akuntansi Manajemen. Yogyakarta: EKONISIA.

Mulyadi. 2015. Akuntansi Manajemen: Konsep, Manfaat & Rekayasa. Jakarta: Salemba Empat.

Narbuko, Cholid dan Abu Achmadi. 2010. Metodologi Penelitian. Jakarta: Bumi Aksara.

Salman, Kautsar Riza dan Mochammad Farid. 2016. Akuntansi Manajemen Alat Pengukuran dan Pengambilan Keputusan Manajerial. Jakarta: Indeks.

Samryn, L.M. 2012. Akuntansi Manajemen Informasi Biaya untuk

Mengendalikan Aktivitas Operasi & Investasi. Jakarta: Kencana Prenada Media Group.

Simamora, Henry. 2012. Akuntansi Manajemen Edisi III. Riau: Star Gate Publisher.

Sodikin, Slamet Sugiri. 2015. Akuntansi Manajemen Sebuah Pengantar. Yogyakarta: UPP STIM YKPN.

Soeratno, dan Lincolin Arsyad. 2008. Metodologi Penelitian untuk Ekonomi dan Bisnis. Yogyakarta: UPP STIM YKPN.

Supardi. 2005. Metodologi Penelitian Ekonomi & Bisnis. Yogyakarta: UII Press.

Siregar, Baldric, dkk. 2013. Akuntansi Manajemen. Jakarta: Salemba Empat.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS)



JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN
Alamat : Jl Prof H Soedarto SH Tembalang, Semarang 50275
Jawa Tengah, Indonesia