ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG
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Karolus Belmo(1)
Program Studi Manajemen Sekolah Tinggi Ilmu Manajemen Kupang
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Marianus Saldanha Neno(2*)
Prodi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nusa Cendana, Kupang
(*) Corresponding Author
Abstract
Cost-volume-profit analysis is often simply described as a break even analysis. However, companies
should also be aware that break even analysis is a key of cost-volume-profit analysis. Researchers chose
Pabrik Tahu Pink Jaya in Oebufu Kupang as the research location. Researchers got information about
problems in location was the production process. The owner doesn't count all the costs of production in
setting the cost of goods sold so that profit could not reach target. The objectives of the research are (a)
to find out how many units should be sold at the break even point level; (b) to find out how many
rupiahs are at the break even point level; and (c) to find out how many units must be sold to reach the
profit target. Based on the results of research, conclusions consist of (a) the number of units sold out at
the break even point level is 21,185 boards; (b) the amount of rupiah at the break even point level is Rp.
794,448,433, -; and (c) the number of units sold out to achieve the profit target were 17,980 boards with
sales of Rp. 674,250,000, -
Keywords: Cost-Volume-Profit Analysis, and Profit Planning
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