<![CDATA[The cement industry faces challenges arising from changes in market demand and cost pressures that may affect corporate profitability. This study aims to analyze cost-volume-profit (CVP) relationships and profit sensitivity at PT Semen Indonesia (Persero) Tbk using 2025 data. The study employs a descriptive quantitative approach using secondary data obtained from the company’s financial statements and sales data. The analysis includes contribution margin, break-even point (BEP), margin of safety, and profit sensitivity simulations under changes in sales volume. The results indicate revenue of approximately IDR 35.24 trillion, a contribution margin of approximately IDR 22.74 trillion, and a break-even point of approximately 35.36 million tons, equivalent to IDR 32.86 trillion. The margin of safety of 6.76% suggests a relatively narrow gap between sales and the break-even point under the assumptions applied. The sensitivity simulation also indicates that changes in sales volume can significantly affect estimated profit. These findings highlight the importance of cost management and sales volume monitoring in corporate profit planning. This study may support managerial decision-making, particularly in cost control and sales target setting. However, the results should be interpreted in light of the CVP assumptions and the accuracy of the cost classifications used.]]>
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