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This research is case study Indonesia a tonic made of medicinal herbs firm ?Niki Sari? Kediri, and the title of this research is ?Analysis of the Margin Contribution as Planning Tool of Firm benefit.
The objective of this research is to find out how planning way of the firm benefit by using margin contribution analysis, and to find out the function of margin contribution analysis to the manager Indonesia take a decision of selling, moreover to the selling in 2003.
In this margin contribution analysis, the writer separate semi variable cost, because semi variable cost still contains two cost element, so it must separated into constant cost and variable cost by using smallest quadrate method (least square method) and the formula is follow:

Y = a + bx

Margin contribution analysis can use to count the mount of total margin contribution and contribution of each product which get from the selling of each product minus variable cost. Variable cost was loaded into each product. And then analysis to benefit planning was limited by the using of it as selling determining ad BEP level. By using constant cost divided by ratio margin contribution to get ratio margin contribution that get from margin contribution divided by selling. This analysis can using as selling determination that must reach out by the firm that appropriate with benefit that targeted. By knowing the selling at BEP level and selling that must reach out, so we can count margin of safety as requirement manager to secure the safety level.
The result of counting by using margin contribution analysis gets the Rp. 4.451.007.600,00 of constant contribution and selling at the BEP level is Rp. 7.582.622.384,00. Selling data that must reach out appropriate with benefit target is Rp. 13.698.720.290,00, and the margin of safety is 46%.
From the contribution analysis result we can know about selling at the BEP level. Selling that must reach out based on the benefit target and the margin of safety level can use to product selling planning.
Based on the conclusion above, the writer can make conclusion that the cause of the a tonic made of medicinal herbs firm ?Niki Sari? must count the costs that expense carefully so the benefit planning can doing so smoothly.


Keyword : LABA


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