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INDONESIA
Journal of Applied Business, Taxation and Economics Reseach
Published by PT. Equator Sinar Akademia
ISSN : -     EISSN : 2808263X     DOI : https://doi.org/10.54408/jabter
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, and economics, its scope is dynamic and evolving to accommodate the latest and emerging issues, challenges and phenomena.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 331 Documents
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Applying Cost–Volume–Profit Analysis to Profit Planning in The Indonesian Palm Oil Industry: A Case Study of PT Sampoerna Agro Tbk Dyah Puspasari; Albertus Danang Abi
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.677

Abstract

The increasing volatility of palm oil prices and rising production costs have encouraged plantation companies to strengthen their profit planning strategies. Cost–Volume–Profit (CVP) analysis is widely recognized as an effective managerial accounting tool for evaluating the relationship between costs, sales volume, and profitability, thereby supporting strategic decision-making. This study aims to analyze the application of Cost–Volume–Profit analysis in profit planning at PT Sampoerna Agro Tbk, Aek Tarum Belida Plantation Unit, by evaluating the Break-Even Point (BEP) and Margin of Safety (MOS) based on the company's 2024 Work Plan and Budget (RKAP). A descriptive quantitative approach was employed using primary operational and financial data obtained from the company's RKAP, production reports, and cost reports. The data were analyzed through contribution margin, break-even, margin of safety, and profit planning calculations to assess the consistency between financial planning and actual operating performance. The findings indicate that the company operated above its break-even point and maintained a relatively safe margin against sales fluctuations, although several production cost components exceeded the planned budget, reducing cost efficiency. These findings suggest that CVP analysis provides valuable information for evaluating cost structures, improving budgeting accuracy, and supporting managerial decisions related to pricing, production planning, and profit targets. The originality of this study lies in the application of CVP analysis using actual plantation operational data integrated with the company's RKAP as a practical approach to evaluating profit planning in Indonesia's palm oil plantation industry.

Page 34 of 34 | Total Record : 331

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