Relevansi Analisis Cost-Volume-Profit (CVP) sebagai Dasar Pengambilan Keputusan Manajerial dalam Perencanaan Laba Perusahaan: Systematic Literature Review

Andini Intan Ramadhani Siregar (Universitas Negeri Medan (UNIMED))
Atikah Azwah Mrp (Universitas Negeri Medan (UNIMED))
Zuhrah Khalilah Diael Harahap (Universitas Negeri Medan (UNIMED))

Jurnal Ilmu Ekonomi dan Bisnis
Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis

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.