PENERAPAN ANALISIS OPERATING LEVERAGE UNTUK PERENCANAAN LABA SEBELUM BUNGA DAN PAJAKPADA PERUSAHAAN KOMPOR ?SINAR JAYA? MALANG

MARDIANA MARDIANA

Abstract


The purpose of this research is to know how big the sale rising influences the earning before interest and tax, and to know is the Operating Leverage analysis can be used as instrument in planing of earning before interest and tax.
The used analysis instrument to know how big the sale rising influences the earning before interest and tax is DOL (Degree of Operating Leverage) analysis. BEP (Break Event Point) analysis is used to know how the operating leverage analysis can be used in the planing of earning before interest and tax and than projected in the account of lose and profit.
The research result is that DOL (Degree of Operating Leverage) in the observation year - 2000, 2001, 2002 ? is having decreased, which indicates that the company finances become good because the sale is increasing from year to year and so it is influencing the operational profit (EBIT) of company. And after planing of sale increasing 20% for the year 2003, it is causing EBIT has increased too and so DOL becomes better than year 2002. That condition is proofing the company activities has increased in selling until it is so influencing the operational profit (EBIT) of company. The EBIT fluctuation is influenced by variable cost that fluctuates from year to year for each product.
Based of that research result, the writer gives the suggestion that Sinar Jaya Malang stove company may separates the cost clearly, constant cost and variable cost. To hold the operational profit of company and take away it from decreasing the company has to improved the volume of the sale and need to takes interest on the happened constant cost and holds it to be not increased that causes operational profit (EBIT) decreases.

 

Keyword : Analisis Operating Leverage; Laba

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/30/jiptummpp-gdl-s1-2004-mardiana98-1479-Pendahul-n.pdf


Keywords


Analisis Operating Leverage; Laba