Elza P, Denny (2003) ANALISIS PERENCAAN KAPASITAS PRODUKSI NATA DE COCO DENGAN METODE BlAYA KAPASITAS DAN LABA Dl CV. AWAL LESTARi JAYA. Masters thesis, Institut Pertanian Bogor.
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Abstract
The purpose of this study is to accertain whether e company has ample capacify to achieve its target profit. The tools used were Cost Volume and Profit Analysis. The data were collected from CV. Awai Lestari Jaya. The research find out that the company's present capacity is capable of covering its target profit. Moreover, an increase in variable cost 27,56 percent and 12,25 percent fixed would increase its capacify to a level 869,29 percent of its current capacity. Such increase, if the company maintains its BEP level, the selling price should be increased by 32,23 percent. With this price, the level of capacity to achieve its profit is 30,08 percent of the capacity. ' Base on that findings, it is suggested that management should be able to controlled its costs and operation in order to maintain its competitiveness.
Item Type: | Thesis (Masters) |
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Uncontrolled Keywords: | Nata de Coco, W. Awal Lestari Jaya, Akuntansi Manajerial, Analisis Biaya Volume Laba, Least Square Method, Marjin Kontribusi, Titik Impas, Marjin Pengaman Penjualan, Degree of operating leverage, Analisis Sensitivitas. |
Subjects: | Manajemen Produksi dan Operasi |
Depositing User: | Staff-3 Perpustakaan |
Date Deposited: | 02 Jan 2012 12:24 |
Last Modified: | 02 Jan 2012 12:24 |
URI: | http://repository.sb.ipb.ac.id/id/eprint/765 |
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