Formosa Journal of Applied Sciences (FJAS)
Vol. 2 No. 12 (2023): December 2023

Cost Volume Profit (CVP) Analysis in Determining the Number of Units to Achieve Profit Targets (Case Study on Byta Hijab)

Agustin Pratiwi (Universitas Trunojoyo Madura)
Filsa Soraya (Universitas Trunojoyo Madura)
Ayrofal Anam (Universitas Trunojoyo Madura)
Mochamad Reza Adiyanto (Universitas Trunojoyo Madura)



Article Info

Publish Date
23 Dec 2023

Abstract

This research aims to determine the profit target achieved using Cost Volume Profit (CVP) at Byta Hijab. This research uses a case study approach and research data was obtained through interviews with the owner of Byta Hijab. This research used qualitative descriptive research with a case study approach. The data collection techniques in this research are observation by visiting for 1 day, interviews with business owners and documentation by searching for data in the form of financial data and photographs as a complement to primary data. The data analysis technique used is Cost Volume Profit (CVP) analysis by determining the number of units that must be sold to achieve the business profit target. The research results show that the CVP method produces more accurate profit target calculations than traditional methods

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Journal Info

Abbrev

fjas

Publisher

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

Description

Formosa Journal of Applied Sciences (FJAS) seeks to propose and disseminate the knowledge by publishing original research findings and novelties, review articles and short communications in the wide spectrum of applied sciences. Scope of the journal includes: Biology, chemistry, physics, ...