PERENCANAAN LABA DAN PENJUALAN DENGAN ANALISIS COST-VOLUME-PROFIT

Abstract

The purpose of this study was to: (1) to determine the position of the state sales breakeven
point (BEP), (2) to determine the volume of sales with a profit target, (3) to determine
the volume of sales with a profit target of interest and the cost of change fixed, (4) to
determine the safety limit sales declines tolerated the presence of the target label set (Margin
of Safety), (5) To determine the strategic steps that must be performed in the presence of
profit planning. Analytical techniques used in the study is cost-volume-profit (CVP) analysis
is an analysis of the relationship between cost, volume, and profits produced by the company
as well as sensitivity analysis in achieving sales and profit targets.
The conclusion is (1) Sales in breakeven position (break even) at Dalem Puri
Denpasar Hotel is at Rp.3.537.538.969, (2) the volume of sales that must be done to achieve
the profit target, which is assumed if the desired profit rose 20% in the amount of
Rp.968.122.558 then the company should conduct sales of Rp.4.998.997.222 whereas if the
assumed profit rose 30% in the amount of Rp.1.048.799.438 then the company should
conduct sales of Rp.5.120.785.409, (3) the volume of sales that must be done to achieve a
target profit if fixed costs are assumed to increase with earnings up 10% up 20% then sales
should be done by the company amounted to Rp.5.352.751.119. Whereas if the earnings rise
30%, then the sale of the company is to be done by Rp.5.474.539.306. As for the assumption
of fixed costs rose 20% with profit up 20%, then sales should be done by the company
amounted to Rp.5.706.505.016. Whereas if the earnings rise 30%, then the sale of the
company is to be done by Rp.5.828.293.203, (4) safety limit sales declines tolerated the
presence of the target label set (Margin of Safety) when assuming earnings rose 20%, the
MOS companies amounted Rp.1.461.458.253 whereas if assuming profit rose 30%, the
company is at Rp.1.538.246.440 MOS.

Keywords: CVP Analysis, profit targets, sensitivity.