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All Journal Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis
Hervito, Fiqro Ajnus
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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ANALISIS FINANSIAL DENGAN PENDEKATAN COST VOLUME PROFIT PADA USAHA KOPI BUBUK BUKIT BARISAN DI KABUPATEN BENGKULU TENGAH Hervito, Fiqro Ajnus; Kurniati, Novitri; Mutmainnah, Elni
Jurnal AGRISEP JURNAL AGRISEP VOL 20 NO 02 2021 (SEPTEMBER)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.027 KB) | DOI: 10.31186/jagrisep.20.2.355-366

Abstract

The purpose of this study is to estimate the amount of Bukit Barisan Coffee's operating profit that is reflected in the contribution margin, breakeven point, margin of safety (MOS),  degree of operating laverage (DOL) and calculate profit target in next period.  The research method used is a case study. The analysis used is cost-volume-profit analysis (CVP). The data used are primary and secondary data. Based on the results of the analysis, it was found that the profit was IDR 18,323,806 / month with a production of 896 kg / month, a contribution margin of IDR 21,028,250, a break even point of IDR 6,630,105 and 115 kg of ground coffee, a MOS value of IDR 44,921,895 and a DOL value of IDR 1.15. The planned profit target of IDR 20,156,186 can be achieved if  sell 974 kg of coffee or get sales of IDR 55,757,635. To achieve the profit target, an alternative scenario is used to increase sales volume by 10% and a fixed selling price.
Co-Authors Elni Mutmainnah Kurniati, Novitri