ANALISIS IMPAS DAN ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA CV. RESTA JAYA KOTA BAUBAU

Abstract

This research was carried out on CV. Resta Jaya Kota Baubau, having its address at Jalan Haji Agus Salim no. 9 Baubau. The purpose of this study is 1) to know the number of minimum sales made by CV. Resta Jaya Baubau so as not to suffer losses, 2) To know the size of the margin of safety obtained by CV. Resta Jaya Baubau, 3) To find out the number of sales if the CV. Resta Jaya Baubau wants a profit of Rp. 47.829.648.
The population in this study are all CV financial statements of Resta Jaya Kota Baubau from 2007-2018. Whereas the sample used is the financial statements of CV. Resta Jaya Kota Baubau in 2018. Research variables include sales, fixed costs, variable costs, and profits, each of which is expressed in rupiah. Data collection is done by interview and documentation. The analysis tools used in this study are 1) Impas Analysis, 2) Margin of Safety, 3) Expense-volume-Profit Analysis.
The results of the study show CV. Resta Jaya Baubau broke even at the sales level of Rp 4.195.756.513 with a profit of zero, Margin of Safety of 4.82%, profit planned in 2019 amounting to Rp 47.829.648. If this sale is reached, sales will increase to Rp. 4,441,036,759.

Keywords: Impas Analyst, Margin of Safety, Profit-Volume Cost Analysis.