Penerapan analisis biaya volume laba dalam perencanaan laba taman wisata alam situ gunung

Asmara Naibaho, Hendra (2004) Penerapan analisis biaya volume laba dalam perencanaan laba taman wisata alam situ gunung. Masters thesis, Institut Pertanian Bogor.

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

Abstract

Application of Cost Volume Profit Analysis on the Profit Planning of Situ Gunung Nature Tourism Park Hendra Asmara Naibaho The purposes of this research were to describe cost behavior of Situ Gunung Nature Tourism Park, determine numbers of visitors and revenue in order to achieve break even point (BEP), and design the profit planning. This research was a form of case study using descriptive analysis. In order to design the profit planning, there are three techniques of analysis that have been used, they are: cost volume profit analysis which include break even point analysis (BEP), degree of operating leverage analysis (DOL), margin of safety analysis (MOS); least square method; and time series analysis. There are three components of fixed cost to be considered, which are depreciation cost, guest house maintenance cost, and labor cost. The other costs were classified into variable cost based on the results of estimated cost function by least square method. The results of cost volume profit analysis in Situ Gunung Nature Tourism Park for the year of 2004 and 2005 shows that the source of revenues consist of ticketing, normal camping, and parking which considered to be potential enough in producing profit. Meanwhile, the source of revenue from guest house and executive camping have not reached break even point yet. The difficulties in application of cost volume profit analysis on the profit planning of Situ Gunung Nature Tourism Park is that journal of cost was not based on source of revenue, as well as the lack of data and information.

Item Type: Thesis (Masters)
Uncontrolled Keywords: analisis biaya volume laba, perencanaan laba, TWA Situ Gunung, wisata alam, manajemen keuangan, perilaku biaya, studi kasus, peramalan, karcis masuk, camping, wisma tamu, parkir
Subjects: Manajemen Keuangan
Depositing User: Library
Date Deposited: 26 Dec 2011 06:12
Last Modified: 26 Dec 2011 06:12
URI: http://repository.sb.ipb.ac.id/id/eprint/171

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