13576-27108-1-SM.pdf - Jurnal Berkala Ilmiah Efisiensi...

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Jurnal Berkala Ilmiah Efisiensi Volume 16 No. 03 Tahun 2016 Jeriko F Koraag 803 ANALISIS COST-VOLUME-PROFIT UNTUK PERENCANAAN LABA PADA PABRIK TAHU “IBU SITI” ANALISYS OF COST-VOLUME-PROFIT FOR PLANNING PROFIT AT THE TOFU FACTORY “IBU SITI” 1 Jeriko Falentino Koraag, 2 Ventje Ilat 1,2 Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi Manado, Manado, 95117, Indonesia E-mail: 1 [email protected] ABSTRAK Tujuan sebuah perusahaan adalah untuk memperoleh keuntungan atau laba yang dapat di pergunakan untuk kelangsungan hidup perusahaan. Mendapatkan keuntungan atau laba dan besar kecilnya laba sering menjadi ukuran kesuksesan suatu manajemen. Dimana untuk pencapaiannya memerlukan penerapan strategi manajemen yang benar dalam perusahaan, perolehan laba dipengaruhi oleh 3 faktor yaitu volume produksi, harga jual, dan biaya. Analisis cost-volume-profit (biaya-volume-laba) menyajikan informasi hubungan biaya, volume dan laba kepada manajemen. Sehingga memudahkan dalam menganalisis faktor yang mempengaruhi pencapaian laba perusahaan dimasa yang akan datang. Tujuan dari penelitian ini adalah untuk mengetahui penerapan konsep cost-volume-laba untuk perencanaan laba pada Pabrik Tahu “Ibu Siti”. Berdasarkan perhitungan yang telah dilakukan dapat disimpulkan bahwa titik impas tahun 2015 pada Pabrik Tahu “Ibu Siti” terjadi pada angka Rp.90.693.514 dengan penjualan sebanyak 226.735 tahu dan dengan margin of safety 86,9% dari penjualan dengan angka rupiah sebesar Rp.600.652.800. Sebagai rekomendasi, Pabrik Tahu “Ibu Siti” sebaiknya mempertahankan pengelolaan biaya-biaya agar tetap cermat dan efisien, dengan demikian kemampuan perusahaan untuk meningkatkan profitabilitas pada masa yang akan datang dapat berjalan dengan baik. Kata Kunci : Cost-Volume-Profit, Perencanaan Laba ABSTRACT The purpose of a company is to acquire profit that can be use for the survival of the company. Gain profit large or small often being the measurement of the success of a management. Where its achievement requires the implementation of the right management strategy within the company, the profit gain is influenced by three factors, namely production volume, sales price, and cost. Analysis of Cost-Volume-Profit presents information about relationship costs, volume and profit to management. Making it easier in analyzing the factors that influence the achievement of the company's profit in the future. The purpose of this research is to know the application of the concept of Cost-Volume-Profit for profit planning at the tofu factory "Ibu Siti". Based on the calculation that has been done, it can be inferred that the breakeven year 2015 on the tofu factory "Ibu Siti" occurs on a number of Rp. 90.693.514 with sales of as much as 226,735 tofu and with margin of safety 86.9% of sales with the rupiah at Rp. 600.652.800. As a recommendation, the tofu factory "Ibu Siti" should maintain the management costs in order to remain careful and efficient, thus the company's ability to increase profitability in the foreseeable future can run well.
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