Kajian Strategi Peningkatan Laba dengan Penerapan Cost-Volume-Profit Analysis pada UMKM Ibu Sriutami

Abstract

UMKM is acknowledge to have a very vital role in the development and economic growth in Indonesia. The facts showed that the jobs created by this business group are contain more labor than larger businesses. Therefore, it is expected that this UMKM can continue to contribute optimally on an effort to overcome the unemployment numbers that tend to increase steadily each year. Ciampea village is one of the center of growing UMKM at Bogor region with the diverse types of businesses. This UMKM are owned by Sriutami who are in Kampung Tegalwaru, Ciampea Bogor. This UMKM is specialized in processed products of coconut that is coconut jam and nata de coco. This businesses have not implemented an accurate and detailed financial management system, so they don’t know about how much the volume of sales that must be achieved in order to be in break-even point or sales has been reach planned profit targets. The purpose of this study are (1) Identify and analyze the operational costs that occurs in this UMKM during April to December 2012, (2) Identify and analyze product sales, profit and break even point during April to December 2012, (3) Analyze the use of CVP analysis on UMKM by the growth of its operational costs and product sales that occurred during August to December 2012. The results showed that the fixed costs and variable costs during August to December 2012 were fluctuated. The highest sales obtained in the Q1 period (April-June) at Rp 316.160.000 and the lowest in the Q2 (July-Sept.) at Rp 202.020.000. Meanwhile, to achieve break even point on sales for coconut jam during normal production conditions is around Rp 127.000.000 and Rp 19.500.000 for nata de coco, or in terms of quantity units (Kg) that is 12.700 Kg for coconut jam and 13.000 Kg for nata de coco. The results from CVP analysis can help the UMKM in making the strategic plan in order to avoid the risk of loss. Alternatives that can be applied to are (1) increase sales volume by 10%, (2) reduce the variable costs per unit by 5%. The CVP analysis results indicate that the second alternative can provide the lowest BEP can be applied.