ANALISIS COST VOLUME PROFIT SEBAGAI ALAT PERENCANAAN LABA PADA SEAGA LEATHER AND NATURAL HANDICRAFT YOGYAKARTA

Abstrak

This research aim to detect to what analysis cost profit volume serve the purpose of profit planning tool in Seaga Leather and Natural Handicraft Yogyakarta. Analysis tool that used in this research analysis break even point This analysis be used to detect break even point value in also in unit to determine how many unit that must be sold to fulfill profit target that appointed by company_ From analysis calculation result break even point, got break even point value in rupiah for product box laundry as big as Rp. 60.104.703,10 and for file product holder as big as Rp. 26.046.563,24. while in unit unit is got break even point for product box laundry as much as 382 units and for file product holder as much as 382 units. While calculation from profit that appointed for product box laundry as big as Rp. 15.000.000, - so product that must be sold as much as 477 units and for profit that appointed for file product holder as big as Rp. 8000.000, - so product that must be sold as much as 473 units.