ANALISIS COST VOLUME PROFIT PADA USAHA KERIPIK TEMPE ARSY SEBAGAI PERENCANAAN LABA

Maulinda Andini1, Titin Ruliana2 Sunarto3

Abstract


The theoretical basis applied in this research is Management Accounting which uses analysis tools for break even point calculations and profit planning calculations as the main calculation methods. This type of research is Quantitative Description research, which means research that aims to describe conditions and events systematically, factually and accurately in order to solve a problem in the research.

The results of this research show the fact that the sales generated during the 2023 period have passed the break even point and the real sales obtained by the company during the 2023 period have exceeded the targeted profit

planning.

Keywords


Break even point, Profit planning

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References


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Rudianto. 2015. Akuntansi Manajemen : Informasi untuk Pengambilan Keputusan Strategis. Cetakan 1. Jakarta : Erlangga.

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DOI: https://doi.org/10.31293/jma.v14i2.9504

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