PENTINGNYA ANALISIS BIAYA-VOLUME-LABA BAGI PERUSAHAAN JASA PENYEWAAN LANTAI GEDUNG PERKANTORAN
STUDI KASUS DI PT DUTA WACANA
Keywords:
break even point, contribution margin, projected sales, CVP analysisAbstract
This research aimed at implementing Cost Volume Profit (CVP) at PT Duta Wacana in order to gain insights into the break event point and sales projection to achieve the targeted operational profits for 2019. The research was carried out through a case study by collecting the data of 2018 costs and earnings as the basis to conduct a CVP analysis. Based on the data gathered, the break even point was calculated, costs budgeting was prepared and CVP analysis was conducted for 2019. Based on the results, the break even point for six months in 2018 was 23 rented offices. However, during the same period the company managed to rent only 21 offices. Thus, the company suffered from loss. For 2019, the break even point was targeted at 46 rented offices. To achieve the targeted operational profits of IDR 1,000,000,000 the company must rent 54 offices throughout the year.
