ANALISIS BIAYA, VOLUME, DAN LABA SEBAGAI ALAT PERENCANAAN LABA PADA PT CITRALINK KARYA BERLIAN SKRIPSI

Fara Listafa

Abstract


Research which the writer have represent is a case study at PT Citralink Karya Berlian with a title ?ANALYSIS COST, VOLUME, AND PROFIT AS A PLANNING OF PROFIT AT PT CITRALINK KARYA BERLIAN?. PT Citralink Karya Berlian is services company especially in travel agent, which never make a planning of profit.
The aim of this research is to knowing about sales and optimal profit by using analysis CVP. Especially in PT Citralink Karya Berlian.
This analysis use Least Square Method to classificate semi variable cost into fix cost and variable cost, analysis BEP is used to know about sales minimum that company must reach, and Margin of Safety is used to give a clue about how many sales may go down before company have lost.
Based on the analysis of CVP, is obtained BEP PT Citralink Karya Berlian equal to Rp. 856.846.387,648 or 15.872,088156 units. While the Margin of Safety PT Citralink Karya Berlian in 2009 equal to 59%. And for the balance budget in 2009 equal to Rp. 971.156.978,64.
Based on the calculation, can be knotted thah is better for PT Citralink Karya Berlian to using analysis CVP for the planning of profit. It is to make easy the changes of profit that will be reach if thereis a changes at the element of analysis CVP.

 

Keyword : Perencanaan Laba; BVL; BEP


Keywords


Perencanaan Laba; BVL; BEP