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  • 标题:THE ANALYSIS OF COST-VOLUME-PROFIT IN SHORT-TERM PROFIT PLANNING IN TB. NAGA MINA
  • 本地全文:下载
  • 作者:Joana Dyah Tinuk ; Sri Mifti Susilowati
  • 期刊名称:Faculty of Economics
  • 出版年度:2009
  • 卷号:0
  • 期号:0
  • 语种:English
  • 出版社:Faculty of Economics
  • 摘要:Scientific writing is about the analysis of cost-volume-profit and for each typeof product and multiproduk as an analysis tool for planning short-term profit,with a base that measures are often used to assess the success or failure ofmanagement of an enterprise is profit derived by an enterprise, where profit wasmainly influenced by three factors: the volume of products sold, selling priceand cost. As for who becomes the object of research is TB. Naga Mina, locatedon Jl. Siliwangi Depok, a company engaged in the field of building materials,including bisbeton and Markis. The problem of this is how much change infixed costs, variable costs, sales volumes and selling prices of parametricanalysis of cost-volume-profit and each type of product and multiproduk orderto facilitate the company to arrange the sale of various alternatives to achieveoptimal profit since profit TB.. The purpose of this study is to determine theamount of parameter change cost-volume-profit consisting of the Break EvenPoint (BEP), Margin of Safety (MOS), Degree of Operating Leverage (DOOL)and the Shut Down Point (SDP) for the period of the year 2006 and in 2007,where the company is expected to know these parameters can be more plannedacquisition of a more optimal returns. The results of this study is the change infixed costs, variable costs, sales volumes and selling prices could result inchanges to the parameters of cost-volume-profit form of either an increase ordecrease, this depends of how big the changes in fixed costs, variable costs,selling prices and sales volume of these. It is recommended that TB. key words: company, profit, cost
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