Perencanaan laba dengan menggunakan analisis biaya volume laba: Studi kasus di pt. arabikatama khatulistiwa fishing indusry

Adriansyah, Muhammad (2003) Perencanaan laba dengan menggunakan analisis biaya volume laba: Studi kasus di pt. arabikatama khatulistiwa fishing indusry. Masters thesis, Institut Pertanian Bogor.

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Official URL: http://elibrary.mb.ipb.ac.id

Abstract

Profit Planning By Using Cost Profit Volume Analysis (Case Study at PT. Arabikatama Khatulistiwa Fishing Industry) Muhammad Ardiansyah The purpose of this study were to evaluate the cost structure and also the cost behavior occured at PT. Arabikatama Khatulistiwa Fishing Industry, a tuna fishing industry company. And then cost profit volume analysis has been used to examine optimal sales and cost level in order to achieve expected profit. At the other side it was analised the possibilities of the achieved profit based on sales forecast and developed cost scenario. From the cost estimation based on cost behavior was taken that variable cost of export tuna was Rp. 41,356.13 per kg. and for local tuna was Rp. 7,382.67 per kg. While fixed cost was Rp. 24,098,072,040. If normal price incurred, to reach management planned profit as Rp.6.455.624 so it has to be reached export sales 721.960 kg or Rp.2,292,091,601 and for local sales as 5,309,606 kg or Rp.65,122,313,480. While as sales forecast, at normal price so it would be reached profit as Rp.9,835,265,957. It means there were any possibility to reach higher profit than planned profit by management. MOS ratio as 21.13% was risk indicator or profit sensitivity for the selling level changing. The decreament selling which still be toleranced was 21,13 % from selling target to get planned profit, so that nmanagement or marketing division and production need to monitor reached selling level. The differencies of the MOS result, based on planned total profit (21,13 %) end MOS based on forecast of total selling ( 28,98 % at normal price and 61,53 % at highest price) has been given an indication that PT.AKFI basically had a potential to get more profit than the planing by management at the level break even point. Degree Of Leverage (DOL) as 4,74 was that every percent of selling increament will be increased profit as 4,73 %. To increase sales, the management needs to motivate the staff especially for marketing and production division by describing the meaning of DOL value againt the company profit increment. Management also need to explore possibility to produce non fresh tuna to minimize variable freight cost so that export product contribution margin could be increased

Item Type: Thesis (Masters)
Subjects: Manajemen Keuangan
Depositing User: Library
Date Deposited: 24 Dec 2011 05:50
Last Modified: 24 Dec 2011 05:50
URI: http://repository.sb.ipb.ac.id/id/eprint/119

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