Optimalisasi Keuntungan UMKM Dengan Analisis Cost Volume Profit (Studi Kasus Kios Buket Rezalintacraft)

Maulina Widiawati, Dwiyani Sudaryanti, Abdul Wahid Mahsuni

Abstract


This study aims to analyze fixed costs and variable costs used to determine the measurement and planning of profits in MSMEs significantly using the calculation of cost volume profit analysis, this research uses a case study on Rezalintacarf bouquet kiosk using cost report data used for analysis. The analysis method used in this research is the field method and the documentation method using 4 analysis indicators, namely,  contribution margin, break even point, margin of safety and operating leverage. The results of this study can classify between fixed costs and variable costs and can show that by using cost volume profit analysis this MSME can determine the break-even point and plan for expected profits. This research is expected to contribute to financial management and assist in planning business strategies.

Keywords: Cost volume profit, profit optimization and MSMEs


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References


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