Fokus Ekonomi
Vol 1, No 2: Desember 2006

HUBUNGAN CVP (COST VOLUME PROFIT) DAN ANGGARAN DALAM PERENCANAAN USAHA

Widaryanti . (Dosen STIE Pelita Nusantara Semarang)



Article Info

Publish Date
01 Dec 2006

Abstract

Company is one of economic support in a country. That's company's urgent role for economic development, so that needs open and rational management. Company management needs atool for planning, controlling and decisions making. Cost Volume Profit is a tool for planning and budged canmake more sure sales, production, cost and earning or lose forecast. So that can improve financial statement validity. Cost volume Profit analysis in useful in the very early stageof planing. Cost volume profit (CVP) analysis is method for analyzing the relationships among volume, cost and profit. Manager use these relationships to plan, budget and make dicisions. Planning begins with the setting of general goals proceeds to the cost volume profit analysis of various alternatives, and with preparations of a detailed quantitative plan of action the budget.

Copyrights © 2006






Journal Info

Abbrev

fe

Publisher

Subject

Economics, Econometrics & Finance

Description

Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, ...