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All Journal Jurnal Ekonomi dan Manajemen Indonesia
Cicik Widayati
STIE Muhammadiyah Tanjung Redeb Berau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Cost Volume Profit Untuk Perencanaan Laba Pada Perusahaan Daerah Air Minum (PDAM) Tirta Segah Di Tanjung Redeb Kabupaten Berau Cicik Widayati
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.246 KB) | DOI: 10.53640/jemi.v19i2.700

Abstract

Abstract :          The purpose of this study was to determine the profit planning at PDAM Tirta Segah in Tanjung Redeb, Berau Regency by using cost volume profit analysis. While the intended use of the authors of the results of this study is to contribute thoughts as an alternative for companies to take wisdom in planning future earnings in relation to costs, sales volume and profits. Based on research conducted by the author that the results of research conducted by researchers using cost volume profit analysis in 2014,2015,2017 and 2018 PDAM Tirta Segah made a profit. Can be seen from the calculation of the contribution margin that is greater than the fixed costs. In the break even point calculation, the amount of sales in that year has exceeded the breakeven point. In the calculation of margin of safety, sales figures have exceeded the calculation of margin of safety (security level). Whereas in 2016 PDAM Tirta Segah is in a dangerous condition (loss) can be seen from the calculation of break even point (break-even point) which shows that the sales results are below the break-even point and for the calculation of margin of safety (security level) where the calculation results show the results negative ones.Keywords: Contribution margin, contribution margin ratio, operating laverage, break even point, margin of safety
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