Annisa Ulfa Nur Afifa Fadzila, - (2022) ANALISIS COST VOLUME PROFIT DENGAN ACTIVITY BASED COSTING SYSTEM UNTUK PERENCANAAN LABA PADA UMKM (Studi Kasus Pada CV Golden Rose). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk analisis perencanaan laba perusahaaan jangka pendek dengan menggunakan Analisis Cost Volume Profit dengan Pendekatan Activity Based Costing System yang menunjukkan perencanaan laba pada bidang pengolahan makanan. Metode penelitian yang digunakan adalah deskriptif dengan teknik analisis kualititif. Dengan metode penelitian yang digunakan berupa perhitungan menggunakan metode activity based costing untuk menentukan harga pokok produksi, hasil penelitian ini menunjukkan perbedaan harga pokok produksi menggunakan metode activity based costing dengan metode yang digunakan perusahaan dan terdapat distorsi biaya yaitu undercost dan overcost. Selanjutnya analisis cost volume profit untuk mengetahui besaran jumlah biaya yang dikeluarkan pada tingkat volume yang diproduksi dan berapa hasil laba dari tingkat volume dengan harga yang ditawarkan akan menghasilkan 4 parameter untuk diteliti. Dimana keempat parameter analisis biaya volume laba terdapat analisis titik impas, margin of safety, shutdown point, degree of operating leverage, dan analisis target laba. Maka perusahaan sebaiknya menggunakan analisis CVP dengan pendekatan ABC dalam merencanakan laba. Kata Kunci: Laba, Activity Based Costing, Analisis Cost Volume Profit. This research aims to analyze short-term company profit planning using Cost Volume Profit Analysis with an Activity Based Costing System approach which shows profit planning in the food processing sector. The research method used is descriptive with qualitative analysis techniques. With the research method used in the form of calculations using the activity-based costing method to determine the cost of production, the results of this study indicate the difference in the cost of goods manufactured using the activity-based costing method with the method used by the company and there are cost distortions, namely undercost and overcost. Furthermore, the cost volume profit analysis to find out the number of costs incurred at the volume level produced and how much they profit from the volume level at the price offered will produce 4 parameters to be studied. Where the four parameters of profit-volume cost analysis are break-even point analysis, a margin of safety, shutdown point, degree of operating leverage, and profit target analysis. So the company should use CVP analysis with the ABC approach in planning profits. Key Word: Profits, Ativity Based Costing, Analisis Cost Volume Profit.
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Laba, Activity Based Costing, Analisis Cost Volume Profit. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Annisa Ulfa Nur Afifa Fadzila - |
| Date Deposited: | 22 Feb 2022 04:22 |
| Last Modified: | 22 Feb 2022 04:22 |
| URI: | http://repository.upi.edu/id/eprint/71220 |
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