ANALISIS KONTRIBUSI MARGIN UNTUK PERENCANAAN PENJUALAN PRODUK ( STUDI KASUS PADA PT. INDUSTRI SANDANG NUSANTARA GRATI PASURUAN )

Sutopo Sudrajad Jiwandono

Abstract


This observation is case study at PT. Sandang Nusantara Industry with the title ?ANALISIS KONTRIBUSI MARGIN UNTUK PERNCANAAN PENJUALAN PRODUK? at the PT. Sandang Nusantara Industry ,Grati Pasuruan .
It?s purpose is to know about sale planning by using the Margin Contribution Analysis and to know about the advantage of the Margin Contribution Analysis fir manager to determine the capability for sale planning.
Analysis tools are used to know and to identify the semivariable cost become fixed cost and variable cost by using least square method. And then can be knowed the cost price of variable sale by using costing variable method and the Margin Contribution can be found.
The result of calculation with Margin Contribution Analysis for sale planning to get break even point (BEP), so it must doing the sale Rp 29.904.424.498,00 in 2000, Rp 49.185.539.674,,00 in 2001 and Rp 62.900.403.568,00 in 2002.And then to get the profit are targeted by the firm so PT. Sandang Nusantara Industry Grati Pasuruan must doing the sale Rp 42.500.208.933,33 wih profit Rp 3.750.150.000,00 in 2000. The sale Rp 54.735.191.172,41 with profit Rp 4.500.000.000,00 in 2001 And the sale Rp 87.053.191. 721,74 with profit Rp 5.250.000.000,00 in 2002.If the firm wants to decrease the sale volume, the margin safety so the firm must doing the sale that cannot decrease from Rp 8.008.973.423,00 in 2000 And Rp14.474.858.368,00 in 2001 And then in 2002 the sale cannot decrease and must increase to Rp 18.210.349.839,00.
How big the sale can be reached surely so the firm get the Break Even Point (BEP), the targeted profit and how far the firm can down (Margin of Safety).

 

Keyword : KONTRIBUSI MARGIN; PENJUALAN PRODUK

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/31/jiptummpp-gdl-s1-2004-sutoposudr-1543-Pendahul-n.pdf


Keywords


KONTRIBUSI MARGIN; PENJUALAN PRODUK