Penerapan Cost Volume Profit Analysis Sebagai Perencanaan Pencapaian Laba Dan Penjualan Pada PAPAPIA
Abstract
The progress of the business world today is much developed, ranging from large scale sector and small scale. The increasing development of the business world affects the company increased competition in producing quality products and competitive prices. PAPAPIA are SMEs which is engaged in food especially food souvenirs typical of Bogor. During these SMEs PAPAPIA do not know the volume of sales that the company is at breakeven point. Breakeven point in January 2013 when sales reached 3,229 pieces, achieved in February 2013 when sales of 2,842 pieces. March's 2,681 pieces, 2,668 pieces of April, and in May 2,797 pieces. Greatest contribution margin for the month of January 2013 is cheese pia and smallest margin of durian pia, In February 2013-May 2013 the largest margin of is pia green beans and smallest margin is pia durian. Alternatif application of CVP is 5 percent raise prices, sales volume and fixed costs will remain fixed, the second 10 percent increase in sales volume, selling price of fixed.
Collections
- UT - Management [3378]