<![CDATA[Purpose: This study evaluates Full Costing and Cost-Plus Pricing as the basis for CVP-based profit planning at CV Aychix Chicken & Geprek, calculating product costs, setting selling prices, and analyzing the cost-price structure. Research Methodology: This study employs using a descriptive quantitative case study, primary and internal company data (January–March 2026) were gathered via observation, interviews, and documentation, then processed in Excel. Analysis covered cost classification, full costing, a 20% target margin cost-plus pricing, and CVP metrics (contribution margin, break-even point, target profit, margin of safety, shutdown point, and degree of operating leverage), grounded in the view that accurate costing supports pricing and profit-planning decisions. Results: Six of nine products had understated actual costs due to incomplete labor and overhead allocation, while three rice-meal products were overstated using retail chicken prices as raw material cost. Full costing yielded unit costs of Rp8,070 (Fried Chicken), Rp8,609 (Geprek without rice), and Rp9,660 (Geprek with rice), with cost-plus pricing (20% margin) giving reference prices of Rp10,858, Rp11,504, and Rp12,766. CVP analysis showed a monthly break-even of 2,013 servings (Rp23,728,613), target volume of 2,416 servings, 55.86% margin of safety, Rp21,140,526 shutdown point, and 1.79 operating leverage. Conclusion: Integrating Full Costing, Cost-Plus Pricing, and CVP reveals cost allocation inaccuracies and price inadequacies as the core managerial issues, not merely low sales volume. Limitations: This single-SME, three-month case study assumed stable sales mix and cost behavior, treated semi-variable labor as fixed, limiting generalizability. Contribution: This study offers an integrated costing-pricing-CVP framework for multi-product food SMEs, identifying both underpricing and overpricing within one business for more comprehensive managerial diagnosis]]>
Copyrights © 2026
