### ANALISIS MARGIN KONTRIBUSI SEBAGAI ALAT PERENCANAAN LABA PADA PERUSAHAAN TEGEL INDAH CEMERLANG MALANG

#### Abstract

This research?s purpose is to know how a company can plan the profit optimally by using analysis of controbution margin.

This analysis of contribution margin is focused on the difference of cost classification based on fixed cost, variable cost and semi-variable cost. Because of semi variable cost consist of fixed coat and variable cost, so it must be separated. To separate those cost the writer uses a Least Square method with it?s formula: Y = a+bx

a = b =

Analysis of contribution margin can be used to count the total contribution margin and contribution margin for each product which is got by lessen/decreasing the selling of each product with variable cost that given which on each product. Product which gives the most contribution margin also can be known from this analysis. Further, analysis of contributin margin for selling planning is limited on its usage as the selling based on the BEP level by dividing fixed cost with contribution margin ratio. Contribution margin ratio is by dividing the contribution marginwith the selling. This analysis also can be used as the selling based which is must be reach to provide the terget profit, after we know the selling on BEP level and the selling that must be reach, we can count the margin of safety, which is mean that the management can know the level of security of its selling condition.

The result of the calculation by using contribution margin analysis is Rp 343.586.375 and product which produce the most contribution margin is paving stone straiht about Rp 109.028.218. The selling on BEP level is Rp 437.255.500 althought the selling which must be reach based on target profit is 20%, Rp 1.020.262.833. The result margin of safety is Rp 583.007.333 or 57%.

The product which is product the most contribution margin, the selling on BEP level, the selling which must be reach based on the target profit and the amount of margin of safety. This count proved that analysis of contribution margin can be used for profit planning.

Based on the conclusion mentioned before, the writer can implicate that the Indah Cemerlang Company of Malang should to do calculation by using analysis of contribution margin so that the target profit could be real and the profit planning could be well done.

**Keyword :** ANALISIS MARGIN; PERENCANAAN LABA

Link Terkait : http://skripsi.umm.ac.id/files/disk1/33/jiptummpp-gdl-s1-2004-indahdewim-1639-Pendahul-n.pdf