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Abstract

he author's purpose in conducting this study was to find out how the influence of the Volume of Sales that must be met in order to CV. Mentari Dempo Indah survived in terms of Break Event Point, calculating and analysis of the Margin Safety, the Contibution of Margin, Profit Targets which can be obtained by calculating Operating Leverage year fiscal of 2009-2013. The data used are primary data and secondary data.
Cost Analysis analysis results-Volume-Profit Contribution Margin shows the calculation fiscal year of 2009 is Rp544.891.146,- and CMR 36%, in 2010 to Rp604.205.492,- and CMR 36%, in 2011 to Rp685.316.892,- and CMR 39%, year 2012 Rp591.726.003,- and CMR 32%, in 2013 to Rp695.180.072,- and CMR 37%. Break Even Point in 2009 amounted to Rp1.218.057.805,56, in 2010 Rp1.368.026.836,11, in 2011 Rp1.284.557.907,69, in 2012 Rp1.581.844.165,62, and in 2013 amounted to Rp1.517.071.627,03.

Calculation analysis of 2010 profit target of Rp1.544.803.442 results obtained to a minimum profit of previous years, the year 2011 amounting to Rp1.562.499.583, Rp1.844.703.216 in 2012, and in 2013 amounted to Rp1.715.580.565.

Margin of Safety Mentari Dempo Indah, c.v, in year 2009 amounted to 19,90%, in 2010 19,40%, in 2011 amounted to 26,48%, in 2012 13,33% and 19,00% in 2013. Operating Leverage calculations indicate if the company raised profit 1% in 2009-2013, it will obtain the percentage increase in earnings in 2009 amounted to 8,56%, in 2010 amounted to 9,82%, in 2011 amounted to 8,15%, in 2012 amounted to 8,06%, and in 2013 amounted to 8,57%.

Keywords

Cost-Volume-Profit (CVP) Profit.

Article Details

References

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