Open AccessANALISIS ESTIMASI COST-VOLUME-PROFIT (CVP) DALAM HUBUNGANNYA DENGAN PERENCANAAN LABA PADA HOTEL TLOGO MAS SARANGAN
Author(s) -
Satrijo Budi Wibowo
Publication year - 2012
Publication title -
assets
Language(s) - English
Resource type - Journals
eISSN - 2477-4995
pISSN - 2302-6251
DOI - 10.25273/jap.v1i1.517
Subject(s) - cost–volume–profit analysis , profit (economics) , fixed cost , economics , cost analysis , econometrics , operations management , mathematics , operations research , microeconomics , accounting , throughput accounting , accounting information system , financial accounting
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.