ANALISIS COST VOLUME PROFIT TERHADAP PERENCANAAN LABA UMKM KERIPIK IBU

Abstract

UKM Kue Ibu is a home business that sells various types of chips such as onion chips, Malaysian chips and banana chips, but UKM business chips IBU only perform the recording of production cost expenditure without separating between variable costs and the fixed cost of the business. Where the business state of Kripik Ibu in the period of May-August 2020 is expected to experience a better condition than the period of October-April 2020. To find out how the owner decisions in the increase in their profit, the Cost Volume Profit (CVP) analysis is required. The Cost of Profit Volume (profit-volume) analysis is a tool that is very useful in decision making. The method used is a descriptive method with a case study approach. Researchers collect business information on the mother Kripik then conduct data analysis. From the results of the study, the estimated sales will increase by 27% or Rp. 71.711.460 equivalent to selling 896 units of chips for the next 4 months and obtained that the ratio of margin contribution of 47% and SMEs of the maternal chips is expected to generate a maximum profit of Rp. 152,878,160 for the next period.