IMPLEMENTASI METODE COST VOLUME PROFIT ANALYSIS DALAM PERENCANAAN LABA TOKO DAPUR ANTI

TAMPUBOLON, BRAM NOVISTA DIONISIUS (2022) IMPLEMENTASI METODE COST VOLUME PROFIT ANALYSIS DALAM PERENCANAAN LABA TOKO DAPUR ANTI. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Salah satu tujuan usaha mikro yakni memperoleh laba dari penjualan produknya. Penentuan harga jual, perhitungan biaya, dan penentuan laba sangat penting dalam proses bisnis usaha mikro. Salah satu metode yang dapat digunakan dalam penentuan laba yaitu Cost Volume Profit Analysis (CVP Analysis). Data biaya yang dimiliki Toko Dapur Anti digunakan sebagai objek dalam penelitian ini. Penulisan karya tulis ini bertujuan untuk mengetahui perhitungan laba yang telah dilakukan oleh Toko Dapur Anti selama periode Juni sampai dengan Desember 2021, lalu menerapkan serta membandingkannya dengan perhitungan yang mengimplementasi metode CVP Analysis. Karya tulis ini ditulis menggunakan metode studi literatur dan penelitian lapangan melalui wawancara dengan pemilik toko. Data biaya yang diperoleh diolah untuk mengetahui perhitungan harga jual berdasarkan penentuan laba dengan mark-up sebesar 25% (dua puluh lima persen) untuk masing-masing produk. Perhitungan yang dilakukan oleh toko selama periode penelitian memiliki hasil yang berbeda dengan hasil perhitungan yang mengimplementasi metode CVP Analysis./ Micro-enterprises are one form of business with the largest market share. One of the objectives of micro-enterprises is to make a profit from selling their products. Determining the selling price, costs, and profit is very important in the business process of micro-enterprises. A method that can be used in determining profit is Cost Volume Profit Analysis (CVP Analysis). This paper uses Toko Dapur Anti’s cost data as the object of research. This paper is made to find out the profit calculation used by Toko Dapur Anti during the period from June to December 2021, then apply and compare these calculations with the implementation of the CVP Analysis method in it. The method of this paper uses literature studies and field research through interviews with the shop owner. Toko Dapur Anti’s cost data is then processed to determine the calculation of the selling price based on the determination of profit with a mark-up of 25% (twenty-five percent) for each product. The calculations made by Toko Dapur Anti during the research period differ from the results of calculations using the CVP Analysis method.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: biaya, CVP analysis, harga jual, laba, marjin kontribusi/ cost, CVP analysis, selling price, profit, contribution margin
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62301 Diploma IV Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 02 Nov 2022 02:08
Last Modified: 02 Nov 2022 02:08
URI: http://eprints.pknstan.ac.id/id/eprint/362

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