ANALISIS PERENCANAAN LABA SEBAGAI DASAR MENGGUNAKAN COST VOLUME PROFIT (CVP) PADA PT. SINAR GALESONG MANDIRI CABANG MANADO
Abstract
PT. Sinar Galesong Mandiri is one of the automotive companies engaged in the sale of two-wheeled motor vehicles, and is the main dealer of Suzuki motorcycles. To obtain the desired profit by the company, the management of PT. Sinar Galesong Mandiri must be responsive in planning, controlling, and in making decisions regarding profit from sales. The goal of this research was to look at and figure out how to plan profit utilizing cost volume profit at PT. Sinar Galesong Mandiri Manado Branch. The descriptive qualitative data analysis method was applied in this study. The results showed that the contribution margin was 4,222,485,996 or 91,7401241%, then the break even point was 889,875,840 or 42 units, the margin of safety was 3,712,784,160 or 80,66605311%, then the company's planned profit in 2020 was 40 % of sales or budgeted sales of 6,087,773,664 to 284 units, while the actual sales volume in 2020 only reached 4,602,660,000 or 215 units. So it can be seen that in 2020 PT. Sinar Galesong Mandiri has not reached its sales target due to the implementation of restrictions on community activities due to the covid-19 pandemic situation.
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PDFDOI: https://doi.org/10.32400/gc.17.2.41822.2022
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