Analisis Cost Volume Profit Sebagai Perencanaan Laba PT.Asia Global Teknik, Jakarta

Michael, Michael (2021) Analisis Cost Volume Profit Sebagai Perencanaan Laba PT.Asia Global Teknik, Jakarta. bachelor thesis, Podomoro University.

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Abstract

This study aims to determine profit planning using cost volume profit (CVP) analysis at PT. Asia Global Teknik so that companies can compete with other similar companies and achieve optimal profit. The research method used in this research is quantitative descriptive method. Sources of data used are primary data and secondary data, while data collection techniques used are documentation, interviews and observations. Based on the results of the research that has been done, it is concluded that in the calculation of the 2020 profit planning analysis of the cost volume profit (CVP) PT. Asia Global Teknik, fixed costs of Rp. 801.000.000 variable costs of Rp. 9.473.520.000 and sales target of Rp. 14.962.461.085 by using break even point analysis (Q) of 435 units and break even point of rupiah (Rp) of Rp. 4.608.050.176 and a margin of safety of 69,20%. The result of the calculation of the increase in safety of 69,20% means that when the company decrease in sales of more than 69.20%, the company will loss. From the actual calculations, it turns out that the PT.Asia Global Teknik suffered a loss of Rp. 192.940.000. This was all due to decreased sales volume and the Covid 19 pandemic which made it very difficult for the company to survive.

Item Type: Thesis (bachelor)
Contributors (Pembimbing):
ContributionContributorsNIDN/NIDKEmail
UNSPECIFIEDSugiarto, Bambangnidn9990400109UNSPECIFIED
UNSPECIFIEDBiantara, Dhenynidn0301076808UNSPECIFIED
Uncontrolled Keywords: Cost Volume Profit (CVP), Profit Planning, Break Even Point
Subjects: Accounting
Divisions: Prodi Akuntansi
Depositing User: Kurnia Sholihah
Date Deposited: 01 Feb 2021 08:39
Last Modified: 01 Feb 2021 08:39
URI: http://repository.podomorouniversity.ac.id/id/eprint/417

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