摘要：CVP analysis is one tool used for short planning. Parameter term profit / sizesuseful for planning short reach income was breakeven, margin of safety,shut-down point, and the degree of operating leverage. The purpose of this studyis to determine how much production should be sold so that they do not lose thisbusiness, and how much profit achieved by the industrial house know-line withbreak-even method, as well as sales at how this business should be closed inorder to be able to cover their cash costs. The conclusion of this study is thelarge production capacity that must be sold so that no loss of this businessamounted to 22 885 units or at the level of sales by Rp.3.432.844. Profitachieved by the industry know this house during the month of February 2008amounted to Rp.1.357.143, to increase profits 50%, the minimum that must beachieved sales sebasar 156 463 units or sebasar Rp.23.469.404, 53. While thepoint of business closure occurs at the level of sales or a minimum of 95 538units of Rp.14.330.708. From the description above it can be concluded that thecosts and sales volume affects the profits of a companys revenue.
