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Analisis Cost-Volume-Profit (CVP) dan Break Even Point untuk Menentukan Strategi Penjualan pada Kaleela Chocolate Fountain Toto Sudianto; Firyaliza Dwi Putri; Restu Fahrezi; Ahmad Rifai Lubis
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 9 No. 3 (2026): July
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v9i3.61343

Abstract

This study aims to analyze Cost-Volume-Profit (CVP) and Break Even Point (BEP) as a basis for determining sales strategies at Kaleela Chocolate Fountain. A quantitative descriptive method was employed using sales, fixed cost, variable cost, and profit data from January to May 2026. The analysis included the calculation of Contribution Margin (CM), Contribution Margin Ratio (CMR), Break Even Point (BEP), Margin of Safety (MOS), and target sales. The results indicate that the CMR ranged from 32.51% to 45.69%, while the required sales target to achieve an average monthly profit of IDR 7,400,200 ranged from IDR 17,161,336 to IDR 24,119,457. Actual sales met the target only in January and February. Therefore, the recommended strategies include strengthening digital marketing, expanding collaboration with Wedding Organizers and Event Organizers, controlling variable costs, and offering promotional packages to improve sales volume and profitability.
Konsep Pengelolaan Pendistribusian Pangan pada Pusat Distribusi di Provinsi Banten Syaina Ulfah Azhara; Heru Winarno; Mohammad Bob Anthony; Firyaliza Dwi Putri
Jurnal Teknik Mesin, Industri, Elektro dan Informatika Vol. 4 No. 1 (2025): JURNAL TEKNIK MESIN, INDUSTRI, ELEKTRO DAN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jtmei.v4i1.4808

Abstract

The rice supply chain process starts with farmers who harvest rice and sell it to Regional Owned Enterprises (BUMD) through Bank BJB and Bank Banten based on a price agreement. The rice is then processed in the Rice Milling Unit (RMU) to become ready-to-process rice, before being sent to the warehouse receipt as a guarantee of economic value. From the warehouse receipt, rice is sent to the distribution center which functions as a stock buffer and price determiner, then distributed to consumers. The distribution problem is less than optimal and rice is often sold outside the region, then back to regional distributors, causing an imbalance between food needs and availability. This research aims to illuminate supply chain management in distribution centers and the facilities used in the process. To reduce distribution costs, the transportation method uses the Vogel Approximation Method (VAM) and MODI is used to find the minimum distribution costs. The research results show that the minimum distribution costs in 2017 were IDR 1,024,557,000,000, in 2018 IDR 1,024,107,000,000, 2019 IDR 1,020,428,000,000, 2020 IDR 1,089,830,000,000, and 2021 amounting to IDR 1,111,159,000,000.