Cost Volume Profit Analysis and Profit Planning in Manufacturing SMEs in Nigeria

Okpala, Kenneth Enoch; Osanebi, Chimsunum

doi:10.24191/apmaj.v15i2-10

Cited by 4 publications

(3 citation statements)

References 17 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Sementara itu kendala dalam penerapan analisis CVP antara lain pencatatan yang tidak teratur sehingga menyulitkan identifikasi biaya secara akurat (Wijayanti, 2018), belum memisahkan biaya tetap dan variable (Rosianna, Winanda, & Kurnia, 2021), dan keterbatasan sumber daya manusia (Rahmayuni & Masmuddin, 2019). Adapun studi empiris terkait pengaruh analisis CVP terhadap perencanaan laba pada UMKM manufaktur di Nigeria menunjukkan hubungan positif dan signifikan (Okpala & Osanebi, 2020). Penerapan analisis CVP akan lebih optimal dengan dukungan pemilik usaha dan tenaga akuntan yang profesional (Okpala & Osanebi, 2020).…”

Section: Penelitian Sebelumnyaunclassified

See 1 more Smart Citation

Implementasi Perencanaan Laba Pada Umkm (Studi Kasus Umkm Take One Thai Tea)

Aprilia,

Sofyan

2024

JIA

View full text Add to dashboard Cite

Tujuan dari penelitian ini adalah untuk melakukan tinjauan atas implementasi perencanaan laba dengan menggunakan analisis Cost Volume Profit (CVP) pada UMKM. Perencanaan laba berpengaruh positif terhadap pencapaian laba operasi. Penelitian ini menggunakan metode kualitatif deskriptif dengan objek UMKM Take One Thai Tea. UMKM Take One Thai Tea melakukan pembukuan sederhana dengan basis kas dan belum pernah menyusun laporan keuangan. Hasil penelitian menunjukkan bahwa dengan analisis CVP, UMKM dapat menentukan target penjualan dalam rupiah maupun unit sehingga dapat dijadikan indikator kinerja bagi pegawainya dan juga sebagai dasar pemberian bonus yang dapat memotivasi pegawai. Selain itu, UMKM dapat memahami informasi biaya yang dikeluarkan dengan lebih detil sehingga memudahkan dalam pengendalian biaya.

show abstract

Section: Penelitian Sebelumnyaunclassified

“…Adapun studi empiris terkait pengaruh analisis CVP terhadap perencanaan laba pada UMKM manufaktur di Nigeria menunjukkan hubungan positif dan signifikan (Okpala & Osanebi, 2020). Penerapan analisis CVP akan lebih optimal dengan dukungan pemilik usaha dan tenaga akuntan yang profesional (Okpala & Osanebi, 2020).…”

Section: Penelitian Sebelumnyaunclassified

Implementasi Perencanaan Laba Pada Umkm (Studi Kasus Umkm Take One Thai Tea)

Aprilia,

Sofyan

2024

JIA

View full text Add to dashboard Cite

show abstract

“…Setelah skenario penentuan harga jual diperoleh, peneliti melakukan analisis perencanaan laba dengan menggunakan CVP. Analisis CVP merupakan alat yang menggambarkan hubungan antara biaya, kuantitas yang terjual, dan harga jual dan dapat digunakan sebagai alat perencanaan dan pengambilan keputusan [12,18].…”

Section: Metodeunclassified

Maksimalisasi Profit UMKM Berdasarkan Perspektif Pricing Strategy

Odang,

Sidabutar

2024

JRAAM

View full text Add to dashboard Cite

SMSE Profit Maximization Based on Pricing Strategy PerspectivePurpose: this study aims to maximize SMSE profits analyzed by pricing strategy perspective.Method: qualitative descriptive methods with case study approaches. Results: business owner needs to set different profits between manufactured and merchandise goods in order to maximize their profit. However, there are several additional scenarios for MSME to carry out better profit planning.Novelty: the study presents a profit planning based on pricing strategy approach which is expected to help MSME maximize the profits they will earn.Contribution: to help MSMEs to achieve profit maximization so that MSMEs can continue to do business and expand. Abstrak: Maksimalisasi Laba UMKM Berdasarkan Perspektif Pricing StrategyTujuan: menggambarkan strategi penetapan harga jual dan perencanaan laba pada tingkat harga yang berbeda.Metode: metode analisis data menggunakan metode deskriptif kualitatif dengan menggunakan cost-plus pricing dan cost-volume-profit sebagai alat ukurnya.Hasil: berdasarkan struktur biaya pada periode ini, harga jual yang paling ideal adalah harga jual yang menetapkan laba sebesar 25% dan 15%. Di samping itu, perencanaan laba UMKM berada pada kondisi yang baik.Kebaruan: : penelitian menyajikan hasil analisis penetapan harga jual dan perencanaan laba yang dapat membantu UMKM dalam menyusun strategi.Kontribusi: membantu UMKM dalam penyusunan strategi terkait harga jual dan perencanaan laba.

show abstract

Antecedent of lack of proficiency and the need for an automated financial plan for the course entrepreneurship creativity and innovation

Thottoli

2021

JEET

View full text Add to dashboard Cite

Purpose This study aims to analyze antecedents of students’ lack of proficiency (in preparing financial statements, cash flow statements, cost volume profit analysis and budgeting) and the need for an automated financial plan (AFP) for the course entrepreneurship creativity and innovation within Higher Educational Institutions (HEIs) in Oman. Design/methodology/approach The study used a set of four instrument items containing questionnaires to measure the variables in this study. A cross-sectional study was carried out at various universities and colleges in Oman during the year 2020, comprising 174 students from different majors. The results were analyzed using structural equation modelling-partial least squares. Findings The findings of the study suggest that the students in the universities and colleges should be educated and facilitated to enable them to gain more knowledge in finance/accounting through an AFP and, thus, warrants preparation of fair financial estimation for their innovative business project. A majority of students strongly support the need for implementing an AFP for their compulsory course, entrepreneurship creativity and innovation in HEIs in Oman. Research limitations/implications This research is restricted to AFPs for the students in Oman who study the course entrepreneurship creativity and innovation. It is recommended that future study may extend to automated business plans for the students to improve their practical knowledge pertinent to the readiness of Omani students, as well as to give material transformation of internal environments in HEIs. Practical implications Unique AFP for university and college students for their compulsory course, entrepreneurship creativity and innovation provide important resources for policymakers responsible for HEIs, allowing them to improve the quality of preparing a financial plan for their innovative business ideas and new business start-ups. Originality/value There has been little discussion about the need for an AFP for the students who study the course entrepreneurship creativity and innovation. This study analyzes accounting standards as antecedents about students’ lack of proficiency towards an AFP for the course entrepreneurship creativity and innovation of universities and colleges in Oman which tries to fill this gap in the existing research. Hence, this study is considered as a novel approach that has not been broadly discussed in the earlier research.

show abstract

Cost Volume Profit Analysis and Profit Planning in Manufacturing SMEs in Nigeria

Cited by 4 publications

References 17 publications

Implementasi Perencanaan Laba Pada Umkm (Studi Kasus Umkm Take One Thai Tea)

Implementasi Perencanaan Laba Pada Umkm (Studi Kasus Umkm Take One Thai Tea)

Maksimalisasi Profit UMKM Berdasarkan Perspektif Pricing Strategy

Antecedent of lack of proficiency and the need for an automated financial plan for the course entrepreneurship creativity and innovation

Contact Info

Product

Resources

About