Penerapan Cost-Volume-Profit Analysis dalam Perencanaan Laba pada CV Budi Neon

IQBAL, MUHAMMAD ALIF (2022) Penerapan Cost-Volume-Profit Analysis dalam Perencanaan Laba pada CV Budi Neon. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK CV Budi Neon merupakan salah satu perusahaan penyedia layanan iklan yang beroperasi di Kota Banjarmasin, Kalimantan Selatan. CV Budi Neon belum melakukan perencanaan laba. Perencanaan laba mempunyai peranan penting agar target laba perusahaan dapat tercapai. Oleh sebab itu, penulis mengaplikasikan akuntansi biaya pada perencanaan laba CV Budi Neon. Metode analisis yang penulis gunakan adalah metode analisis kuantitatif dengan menerapkan cost-volume-profit analysis. Data mengenai pendapatan dan biaya selama tahun 2021 diperoleh melalui wawancara. CV Budi Neon menginginkan laba sebesar 25% dari penjualan. Berdasarkan hasil perhitungan, setidaknya perusahaan harus mencapai penjualan sebesar Rp3.647.187.695,00 agar mencapai titik impas. Hasil perhitungan menunjukkan bahwa penjualan tahun 2021 telah mencapai target laba. Dengan asumsi harga dan biaya tetap tidak berubah, setidaknya CV Budi Neon harus mencapai penjualan sebesar Rp6.333.698.354,00 agar target laba sebesar 25% dari penjualan dapat tercapai. CV Budi Neon diharapkan dapat merencanakan laba dengan cost-volume-profit analysis pada periode yang akan datang. / CV Budi Neon is an advertising service provider company operating in Banjarmasin, South Kalimantan. CV Budi Neon does not have any profit planning. Profit planning has an important role so that the company's profit target can be achieved. Therefore, the author applied cost accounting to CV Budi Neon's profit planning. The analysis method used is quantitative by applying cost-volume-profit analysis. Data on revenues and expenses during 2021 were obtained through interviews. CV Budi Neon wants a profit of 25% from sales. Based on the calculation results, at least the company must reach Rp3.647.187.695,00 to break even. The calculation results show that sales in 2021 have reached the profit target. Assuming prices and fixed costs do not change, at least CV Budi Neon must reach Rp6.333.698.354,00 so that the profit target of 25% from sales is achieved. CV Budi Neon is expected to be able to plan profits with cost-volume-profit analysis in the coming period.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: cost-volume-profit analysis, perencanaan laba, target laba, titik impas, cost-volume-profit analysis, profit planning, target profit, break-even point
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: 15 Aug 2023 02:22
Last Modified: 15 Aug 2023 02:22
URI: http://eprints.pknstan.ac.id/id/eprint/1912

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