AJI, GALIH MUSTIKO (2022) Analisis Cost-Volume-Profit sebagai Alat Bantu Perencanaan Laba pada Usaha Cat A2 Cleon. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui perhitungan dalam perencanaan laba pada usaha cat A2 CLEON menggunakan konsep analisis Cost-Volume-Profit (CVP). Penelitian ini dilakukan untuk mengetahui tingkat Break Even Point, Margin of Safety, Operating leverage, Target Operating Income, serta faktor-faktor yang mempengaruhi perolehan laba secara signifikan pada kegiatan produksi. Dalam penelitian ini, produk yang dianalisis adalah cat putih dan cat warna pada kegiatan produksi bulan November 2021 hingga Maret 2022. Metode yang digunakan dalam penelitian ini adalah metode studi kepustakaan dari beberapa literatur, metode wawancara kepada pemilik usaha, serta metode observasi langsung ke tempat produksi. Berdasarkan hasil penelitian didapatkan bahwa entitas usaha masih belum melakukan pengelompokkan biaya secara tepat sehingga perolehan laba perbulan mengalami perbedaan dengan konsep akuntansi. Oleh karena itu, berdasarkan konsep analisis Cost-Volume-Profit (CVP) perlu dilakukan pengklasifikasian biaya menjadi biaya tetap dan biaya variabel yang selanjutnya digunakan sebagai alat analisis Cost-Volume-Profit (CVP). / This research aims to find out the calculations in profit planning in the A2 CLEON paint business using the concept of Cost-Volume-Profit (CVP) analysis. This research was conducted to determine the level of Break Even Point, Margin of Safety, Operating leverage, Target Operating Income, as well as factors that significantly affect profit generation in production activities. In this study, the products analyzed were white paint and color paint at production activities from November 2021 to March 2022. The methods used in this study are literature study methods from some literature, interview methods to business owners, and direct observation methods to the place of production. Based on the results of the research, it was found that business entities still have not grouped costs appropriately so that monthly profit gain is different from the accounting concept. Therefore, based on the concept of Cost-Volume-Profit (CVP) analysis, it is necessary to classify costs into fixed costs and variable costs which are then used as Cost-Volume-Profit (CVP) analysis tools.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Analisis Cost-Volume-Profit (CVP), Break Even Point (BEP), Margin of Safety, Operating Leverage, Target Operating Income, Cost-Volume-Profit (CVP) Analysis, Break Even Point (BEP), Margin of Safety, Operating Leverage, Target Operating Income. |
| 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: | 03 Oct 2023 08:26 |
| Last Modified: | 03 Oct 2023 08:26 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2068 |
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