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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Zuhrah Khalilah Diael Harahap
Universitas Negeri Medan (UNIMED)
Economics, Econometrics & Finance

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Relevansi Analisis Cost-Volume-Profit (CVP) sebagai Dasar Pengambilan Keputusan Manajerial dalam Perencanaan Laba Perusahaan: Systematic Literature Review Andini Intan Ramadhani Siregar; Atikah Azwah Mrp; Zuhrah Khalilah Diael Harahap
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i2.397

Abstract

This study aims to analyze the relevance of Cost-Volume-Profit (CVP) analysis as a basis for managerial decision-making in corporate profit planning. A Systematic Literature Review (SLR) method was employed, examining ten research articles regarding the application of CVP. The findings indicate that CVP assists companies in determining the contribution margin, break-even point (BEP), margin of safety, and target profit, while also supporting cost control and sales strategies. However, the application of CVP has limitations, as it relies on assumptions of stable prices, costs, and sales volumes. Thus, CVP remains relevant as a tool for profit planning and managerial decision-making, provided it is adapted to the company's specific conditions.
Co-Authors Andini Intan Ramadhani Siregar Atikah Azwah Mrp