PENERAPAN METODE PENJUALAN DAN COST VOLUME PROFIT DALAM PERENCANAAN LABA

STUDI KASUS PRODUK AYAM GEPREK KOPLO PADA HANGRY INDONESIA

Abstrak

This research aims to analyze the effective sales method and the benefits of implementing the Cost Volume Profit (CVP) analysis in order to be able to plan profits and make appropriate decisions. Research using case studies for Geprek Koplo Chicken at Hangry Indonesia for the period July until September 2020 . Data were obtained through interviews with related parties, observations,  and viewing company financial documents. For the purposes of CVP analysis on Geprek Koplo Chicken, costs were classified based on cost behavior in relation to changes in the level of activity into fixed costs and variable costs.The results showed that the company's sales were effective using GrabFood, especially during the Covid-19 pandemic where there was a reduction in community activity outside the home so that many people prefer to use GrabFood services compared to the Hangry application. With CVP analysis, the company can (a) determine the level of sales at which the company does not make a profit or a loss (break-even point sales) of IDR 3,946,127,482, (b) determine sales projections if the company wants to get a certain profit target, (c) MOS ratio of -35.84% , (d) ) DOL of -2,79x, and (e) SDP of IDR3,927,908,379.