Cris Tefanus


Analysis of Cost-Volume-Prot is a technique
to calculate the impact of changes in selling prices, sales
volume and cost of short-term prots. This analysis using
the parameters of the breakeven point (Break Even Point -
BEP), the sale of the security margin (Margin of Safety -
MOS), the level of sales of xed costs (Degree of Operating
Laverage - DOL), the point of the close of business (Shut
Down Point - SDP), and margin contribution (contribution
margin - CM). Break Even Point Analysis can help a leader
to determine the amount of sales minimalyang must be re-
tained by the company so as not to lose. Figures Margin
of Safety to provide information how the maximum price
of the planned sales volume may be down, so companies do
not suer loss. Operating laverage level (Degree of Operat-
ing Laverage) is one measure, at a certain sales level, how
much percentage change in volume will aect prots ualan
Desc. Shut Down Point is a tool used by management in
conducting the analysis of the cessation of production due
to earned income can not cover cash costs. Prot or Contri-
bution Margin Contribution represents the excess of sales
revenue over variable cost him. Prot contribution of infor-
mation gives the amount available to cover xed costs and
to generate prots. The bigger the prot contribution, the
greater the chance that the company acquired for menu-
tupp xed costs and to generate prots.

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