PENERAPAN ANALASIS COST VOLUME PROFIT DALAM PERENCANAAN LABA (STUDI KASUS PADA UD REJO MULYO SURABAYA)

Abstract

Cost Volume Profit is a device which functioned on decision planning and taking. Analysis of
Cost Volume Profit (CVP) emphasizes the relationship among cost, sold volume, and price, so
all financial information will be included. That research is a case study analysis that is applied
on a company namely UD Rejo Mulyo Surabaya, because the company has not done the analysis
cost volume profit. Therefore, the aim of this research is trying to give financial information
about cost analysis, volume, and profit. This research used is descriptive-qualitative method with
quantitative data. Several elements which are useful in cost volume analysis profit analysis are:
Contribution Margin Analysis, Break Even Point Analysis, Margin of Safety Analysis, and
Operating Leverage Analysis. Based on the analysis, we concluded that plastic production tend
to has a big profit contribution to the firm.

Keyword: Cost Volume Profit, Contribution Margin Analysis, Break Even Point Analysis,
Margin of Safety Analysis, Operating Leverage Analysis.