Cost-Volume-Profit Analysis and Linear Programming as Profit Planning Instruments

Abstract

This study aimed to analyze the amount of costs, production volume, revenue, and business profit of CV Tani Subur and analyze the BEP and optimize the use of resources in organic fertilizer production in CV Tani Subur to produce maximum profit. The study was conducted in December 2019 at CV Tani Subur, Sleman. The research method used was quantitative method with cost-volume profit and linear programming data analysis. The results showed cost-volume profit analysis is unsuitable to be used in CV Tani Subur profit planning. The re- event point of CV Tani Subur in 2017 had the highest value and caused losses to CV Tani Subur due to its inability to break even. Furthermore, the analysis of linear programming in CV Tani Subur shows that the company will get optimal results if it only produces cow organic fertilizer as much as 548.3925 tons per year. The advantage achieved if producing organic cow fertilizer which is calculated by calculating the simplex method using POM Quantitative methods for windows version 3 software is IDR. 248,392,500 per year.

Break-Even Point and its Impact on Profit Planning in Educational Institutions: A Study Conducted in Lima, Peru, 2022

“…Although many organizations can generate significant revenues from their sales, these revenues are not always sufficient to cover the various costs and expenses incurred during the same period in which sales are generated (Baral, 2016;Coromoto Morillo, 2007;Grijalva Salazar et al, 2020;Hernández, 2011;Mursalini, 2019;Yardin, 2002); in this case, the break-even point can help determine how much the expected revenues should amount to, contributing to profit planning (Ekasari Khanifah & Septiana, 2020;Mahmudah & Meirini, 2021;Maulidin et al, 2020;Naning Fatmawatie, 2021;Nurmala Fatmawati, 2018;Orlov & Ryasnykh, 2021;Piontkevich, 2015;Putri et al, 2021;Rahim, 2020;Wijayanti et al, 2021).…”

Analisis Keuntungan Maksimum Penjualan Sandal dan Sepatu Toko Faa’iz Collection

“…Dalam menjalankan suatu bisnis, profit akan memegang peran penting dan memperoleh perhatian khusus dari pengusaha. Bahkan tujuan usaha di lakukan adalah memperoleh keuntungan sesuai dengan pendapat Wijayanti et al (2021) the motivation behind an organization overall is to boost benefits or benefits, but since of restricted assets, the organization can likewise limit costs caused. Terkait hal itu, menurut Poetri et al (2020) business exercises will prompt endeavors to get most extreme benefit or benefit.…”