Analisis Perencanaan Laba Dengan Cost-Volume-Profit Analysis Pada Rain's Kedai

BAHCRUN, ALFRINALDY AWLADANI (2022) Analisis Perencanaan Laba Dengan Cost-Volume-Profit Analysis Pada Rain's Kedai. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kedai kopi saat ini mengalami perkembangan yang pesat hampir tiga kali lipat jika dibandingkan dengan tahun 2016. Sayangnya, perkembangan yang positif pada kedai kopi harus mengalami tantangan besar akibat COVID-19 ditambah dengan kebijakan PSBB. Rain’s Kedai menjadi salah satu kedai kopi yang harus menghadapi fenomena tersebut. Agar bisnis tetap bisa beroperasi dalam jangka panjang, semua biaya harus mampu ditutupi dengan penjualan produk. CVP Analysis menjadi salah satu alat yang memberikan informasi terkait pengelolaan biaya dan volume penjualan agar semua biaya tertutupi yang dikenal dengan kondisi break-even point. Selain itu, teori CVP Analysis juga digunakan dalam melakukan perencanaan laba terhadap objek yang diteliti yaitu Rain’s Kedai Manado. Periode yang digunakan yaitu tahun 2021-2022 yang dibagi menjadi empat bulan analisis yang mewakili triwulan di tahun tersebut. Analisis dilakukan terhadap produk-produk best seller yang disediakan bahan bakunya secara rutin. Hasil dari penelitian ini menunjukkan produk dengan persentase bauran penjualan tertinggi yaitu produk Rain’s Coffee yang merupakan produk khas milik kedai. Semua produk yang dijual memiliki contribution margin yang cukup dengan produk Es Kopi Millennial yang memiliki contribution margin tertinggi./Coffee shop is currently experiencing rapid development by almost three times compared to 2016. Unfortunately, the positif developments on coffee shop have had to face great challenges due to COVID-19 coupled with PSBB policy. Rain’s Kedai is one of the coffee shops which had to deal with this phenomenon. In order for the business to remain operational in the long term, all costs must be covered by product sales. CVP analysis is a tool that gives information about costs management and sales volume so that all costs are covered which is known as the break-event point condition. Besides that, CVP Analysis theory is also used in conducting profit planning for the object under study, namely Rain’s Kedai. The period used is 2021-2022 which is divided into four months of analysis representing the quarters of the year. The analysis is carried out on the best-selling products whose raw materials are provided on a regular basis. The result of this study indicates that the product with the highest percentage of the sales mix is Rain’s Coffee, which is a specialty product belonging to the shop. All products sold have a sufficient contribution margin with the Es Kopi Millennial product being the product with the highest contribution margin.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: kedai kopi, COVID-19, marjin kontribusi, break-even point, CVP Analysis, Coffee shop, COVID-19, contribution margin, break-even point, CVP Analysis
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 01 Mar 2023 06:26
Last Modified: 01 Mar 2023 06:26
URI: http://eprints.pknstan.ac.id/id/eprint/1060

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