Perencanaan Laba dengan Analisis Cost Volume Profit pada Toko Online Zona Fashion1d

Nugroho, Agung (2022) Perencanaan Laba dengan Analisis Cost Volume Profit pada Toko Online Zona Fashion1d. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perkembangan e-commerce yang semakin pesat di Indonesia membuat para pelaku usaha beralih memasarkan produknya sacara online. Hal ini menyebabkan persaingan yang semakin ketat di sebuah marketplace. Agar dapat bersaing pelaku usaha harus memiliki strategi dalam hal menentukan harga jual, perencanaan laba dan mengklasifikasikan biaya yang terjadi. Untuk itu Zona Fashion1d perlu melakukan analisis cost volume profit untuk mengetahui klasifikasi biaya, penetapan harga jual yang tepat dan perhitungan dalam perencanaan laba. Metode penelitian yang digunakan penulis ialah metode studi kepustakaan dan observasi. Studi kepustakaan dilakukan dengan mengumpulkan informasi dari sumber yang relevan dan berkaitan dengan cost volume profit analysis. Observasi dilakukan dengan mengamati dan mengolah data secara langsung terkait informasi yang dibutuhkan. Hasil penelitian ini biaya yang tercatat diklasifikasikan menjadi variable cost dan fixed cost, kemudian biaya tersebut bersama dengan harga jual dan volume penjualan digunakan untuk menghitung penetapan harga jual, contribution margin, break-even point dan target laba. / The increasingly rapid development of e-commerce in Indonesia has made business actors switch to marketing their products online. This causes increasingly fierce competition in a marketplace. In order to be competitive, business actors must have a strategy in terms of determining selling prices, planning profits and classifying costs incurred. For this reason, the Fashion1d Zone needs to conduct a cost volume profit analysis to determine cost classification, determine the right selling price and calculate profit planning. The research method used by the author is the method of literature study and observation. Literature study was conducted by collecting information from relevant sources and related to cost volume profit analysis. Observation is done by observing and processing data directly related to the information needed. The results of this study are recorded costs are classified into variable costs and fixed costs, then these costs together with the selling price and sales volume are used to calculate the selling price, contribution margin, break-even point and profit target.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: cost volume profit, contribution margin, break-event point, target laba, perencanaan laba cost volume profit, contribution margin, break-event point, profit target, profit planning
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: 07 Nov 2022 02:12
Last Modified: 07 Nov 2022 02:12
URI: http://eprints.pknstan.ac.id/id/eprint/462

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