Perencanaan Pencapaian Laba dengan Cost Volume Profit Analysis pada CV Bening Jati Anugrah

Abstract

CV Bening Jati Anugrah is the second largest fish processing company in Bogor Distric after Unit Produksi Ciseeng. However, the company has not yet known the level of proper sales to get desired profit. The purposes of this research are to identify and analyze the condition of sales and expenses of company, to analyze the application of CVP (Cost Volume Profit), and to know the forecasting of cost, sales volume and profit. This study uses CVP analysis method based on financial company document during 2014. The result of the research shows that company sales are fluctuative. The highest sales occurs in August and the lowest sales occurs in July. CV Bening Jati Anugrah wants to increase profit 15% in the 2015. So company knows sales mix that must be sold as many as 81 122 units. The trend analysis shows the forecasting of cost and sales are declining and profit is increasing in the next period.