摘要：Companies in general aim is to obtain the optimal profit. Income is stronglyinfluenced by three factors, namely, the sale price, sales volume, and costs,where all three are interrelated to one another. The technique can be used todetermine the impact of changes in the above three factors, management can usethe analysis of cost-volume-profit that can assist management in planningshort-term profits. In technical analysis, cost-volume-profit and there is a usefulparameter namely, the break even point, margin of safety, shut down point,profit target analysis. BEP position in the second half of 2005, for Boy dollproducts amounted to USD 16.353 million or sold 711unit, Pretty doll productsamounted to USD 12,148,489 or sold over 506 units, stuffed bee productsamounted to USD 11.423781 or sold over 635 units , and BEP position for thethree products amounting to Rp 39,927,165.. Companies also must be out ofbusiness if the sales in the second semester of 2005 for Boy doll productsamounted to Rp 15.07094 million or 655 units, for products amounted to USD10,885,755 Pretty doll or 448 units, for bee products amounted to USD10,114,946 doll or 562 units The company wants to increase profits by 40%from net profit in the second half of 2005, the company should sell as manyproducts doll Boy or USD 47.541 million units in 2067.
