Optimalisasi biaya produksi dan peningkatan laba melalui analisis biaya volume dan laba pada Dolphin Bakery

Authors

  • Destiana Katemba Sam Ratulangi University
  • Harijanto Sabijono Sam Ratulangi University
  • Syermi S. E. Mintalangi Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.241

Keywords:

production cost, cost volume profit, break-even point

Abstract

Cost Volume Profit analysis (CVP) is a technique or tool that provides an unparalleled understanding of a company's costs, sales volume, and profit earned over a certain period. It does this by offering a clear explanation of the relationship between a company's costs, volume, and profit. This study will determine how production costs can be optimized and profits increased through the analysis of volume costs and profits in Dolphin Bakery. This study employs a qualitative descriptive research method. The results demonstrate that the contribution margin has exceeded fixed costs, significantly contributing to the company's profit. The break-even point indicates that revenue has exceeded the point of no profit and loss, while the margin of safety shows that the maximum number of sales is safe. These findings highlight the necessity for effective planning and pricing strategies to achieve higher profit targets.

Downloads

Download data is not yet available.

References

Agustono, D. O. S., Rizqi, M., Pandi, M. Y. R., & Riyadi, S. (2024). Analisis penerapan biaya volume laba terhadap perencanaan laba perusahaan (Studi kasus pada Franchise C'bezt Fried Chicken Gedangan, Sidiarjo). Journal of Management and Bussiness, 6(3), 1057-1066. https://doi.org/10.31539/jomb.v6i3.8563

Aminus, R., & Sarina, R. (2022). Analisis break event point sebagai alat perencanaan laba pada PT. Golden Oilindo Nusantara Palembang. Jurnal Manajemen, 10(3), 354-374. https://doi.org/10.36546/jm.v10i3.695

Belmo, K., & Neno, M. S. (2020). Analisis biaya-volume-laba sebagai alat perencanaan laba pada pabrik tahu Pink Jaya-Oebufu, Kupang. Journal of Management, 13(3), 285-298. https://doi.org/10.35508/jom.v13i3.3308

Fauzi, A. (2024). Optimalisasi biaya produksi dan peningkatan laba melalui analisis biaya volume dan laba. Jurnal Bisnis dan Ekonomi, 2(1), 53-73 https://doi.org/10.61597/jbe-ogzrp.v2i1.21

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2014). Intermediate Accounting IFRS Edition. John Wiley dan Sons.

Kojo, M. J., Pusung, R. J., & Mintalangi, S. S. E. (2024). Analisis perhitungan harga pokok produksi dalam penentuan harga jual pada Reidy Bakery di Desa Pangu Dua Kabupaten Minahasa Tenggara. Manajemen Bisnis dan Keuangan Korporat, 2(2), 305–315. https://doi.org/10.58784/mbkk.235

Lestari, W., & Permana, D. B. (2018). Akutansi biaya dalam perspektif manajerial. PT. Raja Grafindo Persada.

Rakhmawati, I., & Mui’jz, M. (2023). Analisis target costing dalam optimalisasi laba usaha mikro kecil menengah. JIOSE: Journal of Indonesian Sharia Economics, 2(1), 77-92. https://doi.org/https://doi.org/10.35878/jiose.v2i1.706

Nisa, U. K., Mursalina, & Bastomi, M. (2023). Analisis cost volume profit dalam mengoptimalisasi laba pada UMKM Cilox Tata Surya. Jurnal Manajemen, Bisnis dan Ekonomi, 1(2), 82-91. http://dx.doi.org/10.26798/manise.v1i2.822

Purwaji, A., Wibowo, & Murtanto. (2023). Pengantar Akuntansi 1 Edisi ke-3. Salemba Empat.

Purwanti, A. (2023). Akuntansi Manajemen. Salemba Empat.

Rachman, I. N. A., Alexander, S. W., & Latjandu, L. D. (2024). Analisis break even point sebagai alat perencanaan laba pada CV Angin Mamiri Bitung. Manajemen Bisnis dan Keuangan Korporat, 2(2), 236–247. https://doi.org/10.58784/mbkk.171

Satar, M., & Dalli. (2020). Pengaruh biaya produksi dan biaya penjualan terhadap laba bersih pada PT. Sunson Textile Manufacture. AKURAT: Jurnal Ilmiah Akuntansi FE UNIBBA, 11(1), 31–42. https://ejournal.unibba.ac.id/index.php/akurat/article/view/250

Sengkandai, E. I., Alexander, S. W., & Gerungai, N. Y. T. (2024). Metode pembebanan biaya dan penentuan harga jual: studi kasus pada CV Emilysia Indo Bahari. Manajemen Bisnis dan Keuangan Korporat, 2(2), 248–258. https://doi.org/10.58784/mbkk.189

Sujarweni, V. W. (2019). Akuntansi Manajemen: Teori dan Aplikasi. Pustaka Baru Press.

Sumarsan, T. (2022). Akuntansi dasar: Siklus akuntansi perusahaan jasa dan perusahaan dagang. CV. Campustaka.

Downloads

Published

2024-11-22

How to Cite

Katemba, D., Sabijono, H., & Mintalangi, S. S. E. (2024). Optimalisasi biaya produksi dan peningkatan laba melalui analisis biaya volume dan laba pada Dolphin Bakery. Manajemen Bisnis Dan Keuangan Korporat, 2(2), 393–400. https://doi.org/10.58784/mbkk.241

Issue

Vol. 2 No. 2 (2024)

Section

Articles

License

Copyright (c) 2024 Destiana Katemba, Harijanto Sabijono, Syermi S. E. Mintalangi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.