JURNAL RISET AKUNTANSI GOING CONCERN
Vol 16, No 2 (2021)

PENERAPAN COST-VOLUME-PROFIT ANALYSIS UNTUK PERENCANAAN LABA PADA CV VEREL TRI PUTRA MANDIRI MANADO

Pangemanan, Melisa Veronica (Unknown)
Morasa, Jenny (Unknown)
Tirayoh, Victorina Z. (Unknown)



Article Info

Publish Date
02 Jun 2021

Abstract

The company is one of the supporting aspects of a country's economy. Good planning in the company can help companies to achieve company goals. CV Verel Tri Putra Mandiri is a company engaged in the culinary field, namely producing bread as a product of this company. CV Verel Tri Putra Mandiri until now has not used any analytical tools to be used as a reference in profit planning. The research objective is to implement profit planning using the Cost-Volume-Profit (CVP) method. This type of research uses descriptive qualitative research obtained by direct observation and interviews. The data analysis method carried out in this study passed through 4 (four) stages, namely knowing, break event point, contribution margin, margin of safety and operating leverage. The research results of CV Verel Tri Putra Mandiri experienced a decrease in income and profit in 2020 compared to 2019. Where income decreased by 55.69% or Rp. 63.595.000,-. And a profit of 25.76% or Rp. 36.673.1010,-. which causes a decrease in the contribution margin, margin of safety and an increase in the company's break-even point. This is due to the Covid-19 pandemic and the implementation of the Community Activity Border (PPKM).

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