ANALISIS ESTIMASI COST-VOLUME-PROFIT (CVP) DALAM HUBUNGANNYA DENGAN PERENCANAAN LABA PADA HOTEL TLOGO MAS SARANGAN

Satrijo Budi Wibowo

Abstract


This research aims to analyze the estimated Cost-Volume-Profit (CVP) in association with the Profit Planning at Tlogo Mas Hotel Sarangan. Analytical techniques used in this study were: (1) Classify all costs incurred in the variable costs (variable costs) and fixed costs (fixed cost). (2) Method of least squares analysis. (3) Analysis of the breakeven point (Break Event Point / BEP). The results showed that Tlogo Mas Hotel Sarangan determine the profits of 10% of total sales. It is seen from the fluctuations experienced profit growth each year from 2009 to 2011.

Keywords


Cost-Volume-Profit;Profit Planning;Method of least squares analysis and Break Event Point Analysis

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DOI: http://doi.org/10.25273/jap.v1i1.517

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