Study On Implementation of CPV Analysis In Developing Pro

Ika Widjayanti

Abstract


Companies that can surviveis a company that can perform the functions of manage-ment as well. One way is to better plan the activities ofthe company. In the plan there is what should be done bythe company and what the target of the company in the fu-ture. Achievement of high prots is one form of the targetcompany. By using analysis Cost Prot Volume (CPV) isa company can plan its short-term prots. In the presentstudy to calculate the breakeven point, where the companydoes not benet or suer losses. The author also calculatedthe margin of safety and shut down point. By knowing themargin of safety, the company can nd a decline in sales re-strictions so companies do not suer losses. Shut down thepoints made if the income can not cover cash costs. Containsuncertainties that future probabilistic nature. Therefore,analysis of CPV as a basis for budgeting future earnings inorder to take into account the uncertainty of this analysiscan provide more accurate information. From the analyti-cal results obtained for the break-even point 6059.1672 unitswith sales of Rp. 24,236,668.69. At the time of the plannedprot of Rp. 30 million for one year then the lease mustbe for 13590.63525 units. Safety margin of this business iswhen sales of Rp. 30,126,089.35 or at 55.417

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