Septira, Thasa Putri (2023) ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA JANGKA PENDEK PADA KONVEKSI CV. LIMA SAUDARA PALEMBANG. Other thesis, Polteknik Negeri Sriwijaya.
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Abstract
Laporan akhir ini dibuat untuk memenuhi salah satu persyaratan dalam menyelesaikan Pendidikan Diploma III pada jurusan Administrasi Bisnis Politeknik Negeri Sriwijaya. Judul dari Laporan Akhir ini adalah “Analisis Break Even Point Sebagai Alat Perencanaan Laba Pada Konveksi CV Lima Saudara (Studi Kasus Toko Pakaian Seragam”. Perusahaan ini merupakan salah satu perusahaan yang bergerak di bidang konveksi. Berdasarkan data yang diperoleh dari hasil observasi dan wawancara yang dilakukan, maka penulis menemukan permasalahan yaitu perusahaan belum melakukan pengklasifikasian biaya tetap dan biaya variabel sehingga perusahaan belum melakukan perhitungan break even point dan perusahaan tidak mengetahui batas penjualan minimum yang boleh turun atau margin of safety. Hal ini perlu dilakukan agar perusahaan dapat melakukan perencanaan laba. Dari hasil analisis yang dilakukan, penulis menyarankan agar perusahaan dapat menggunakan analisis break even point dan margin of safety sebagai alat perencanaan laba perusahaan sehingga pihak manajemen dapat mengambil keputusan yang tepat untuk perkembangan perusahaan di masa yang akan datang.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | pengklasifikasian biaya, break even point, margin of safety |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 03 Jun 2024 02:06 |
| Last Modified: | 03 Jun 2024 02:06 |
| URI: | http://eprints.polsri.ac.id/id/eprint/14967 |
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