Cost Volume Profit (CVP) Analysis in Determining the Number of Units to Achieve Profit Targets (Case Study on Byta Hijab)

Agustin Pratiwi; Filsa Soraya; Ayrofal Anam; Mochamad Reza Adiyanto

doi:10.55927/fjas.v2i12.7259

Authors

Agustin Pratiwi Universitas Trunojoyo Madura
Filsa Soraya Universitas Trunojoyo Madura
Ayrofal Anam Universitas Trunojoyo Madura
Mochamad Reza Adiyanto Universitas Trunojoyo Madura

DOI:

https://doi.org/10.55927/fjas.v2i12.7259

Keywords:

Profit Target, Cost Volume Profit Method, Byta Hijab

Abstract

This research aims to determine the profit target achieved using Cost Volume Profit (CVP) at Byta Hijab. This research uses a case study approach and research data was obtained through interviews with the owner of Byta Hijab. This research used qualitative descriptive research with a case study approach. The data collection techniques in this research are observation by visiting for 1 day, interviews with business owners and documentation by searching for data in the form of financial data and photographs as a complement to primary data. The data analysis technique used is Cost Volume Profit (CVP) analysis by determining the number of units that must be sold to achieve the business profit target. The research results show that the CVP method produces more accurate profit target calculations than traditional methods

Downloads

Download data is not yet available.

References

Aripin, Padma Rizqi. (2021). Akuntansi Manajemen. PT. Refika Aditama.

Budiyanti, Narsa, & Irma. (2012). Akuntansi Manajemen: Teori dan Analisis. CV. Andi Offset.

Hansen, D., & Mowen, M. (2009). Cost Management: Accounting and Control. Cengage Learning.

Hariyani, D. S. (2018). Akuntansi Manajemen: Konsep, Penggunaan, dan Penyajian. Salemba Empat.

Horngren, C. T., Sundem, G. L., Stratton, W. O., Burgstahler, D., & Schatzberg, J. (2016). Introduction to Management Accounting. Pearson.

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016). Intermediate Accounting: IFRS Edition. John Wiley & Sons.

Koraag, A., & Ilat, V. (2016). Analisis Biaya Volume Laba (Cost Volume Profit). Graha Ilmu.

Mowen, M., Hansen, D., & Heitger, D. (2019). Managerial Accounting: The Cornerstone of Business Decision-Making. Cengage Learning.

Sudana. (2011). Manajemen Keuangan. Graha Ilmu.

Wahlen, J. M., Baginski, S. P., & Bradshaw, M. (2014). Financial Reporting, Financial Statement Analysis, and Valuation: A Strategic Perspective. Cengage Learning.