| dc.description.abstract | This study took the title "Analysis of Cost-Volume-Profit (Cost-Volume-
Profit Analysis) For Profit Planning Tool at UD. Layar in Jember ". This research
was conducted with the aim of determining the profits to the UD. Layar in
2011.The object of this study is UD. Layar is located at Jalan Cempaka Village
Gebang Patrang Jember District. Period of data used is the data the last five years
starting from 2006 until 2010. This study focuses on the determination of earnings
in the future ie 2011 and other matters related to planning such profit contribution
margin, break even point, margin of safety and operating leverage. In the
preparation of Analysis-Volume-Profit Cost (Cost-Volume-Profit Analysis) For
Profit Planning Tool at UD. Layar in Jember, a method of analysis used the
method of analysis Cost-Volume-Profit (Cost-Volume-Profit Analysis) by using
the concept of contribution margin. The results of this study indicate that the
UD. Layar in Jember in 2011 a profit of Rp. 1,032,596,832.00, the UD. Layar in
Jember should pay attention and take action according to forecasts or estimates, to:
temari wood product sales volume of 927 units with a selling price of
Rp. 1,418,750.00 and wood products medias for 621 units with a selling price of
Rp. 1,299,870.00, the total variable cost is Rp. 17,039,246.00 and the fixed cost is
Rp. 222,291,389.00. BEP for the product type temari wood is 240 units and
Rp. 233,990,936.00. BEP for the type of medias wood products amounted to
280 units and Rp. 135,543,530.00. Margin of Safety temari product type is 41%
wood and wood products medias is 26%, this means that if the sale of real type
medias temari wood and wood products is reduced, or deviates greater than 41%
and 26% (of the planned sale of) the company will suffer losses. Degree of
operating leverage is a measure, at a certain level of sales, what percentage change
in sales volume will affect profits. So it can be said that the operating leverage of
UD. Layar is equal to 1.215 or 121.5%, which means that every 1% increase in
sales revenue would result in 121.5% increase in net income. Shut Down Point for
Temari Wood products Rp. 143,152,456.00 or 8 units and for Mesi Wood
Rp. 82,923,679.00 or 8 units, so it can be said Temari Wood products processing
business and Mesi Wood should be discontinued if the sale is below the point of
business closure (shut-down point).
Keywords: Contribution Margin, Break Even Point, Margin of Safety, Operating
Leverage and the Shut Down Point. | en_US |
