Implementation of Cost Volume Profit (CVP) Analysis for Micro, Small, and Medium Enterprises (MSMEs) (Case Study at Bandung Tawar Bread Factory)

Aini, Baiq Nurul and Sudiartha, I Ketut and Suta, I Wayan Purwanta (2022) Implementation of Cost Volume Profit (CVP) Analysis for Micro, Small, and Medium Enterprises (MSMEs) (Case Study at Bandung Tawar Bread Factory). Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine the target of breaking even bread sales, sales targets with an increase in profit of 23% from the previous year, and sales margin of safety in 2022. The analysis used is Cost Volume Profit Analysis. The data used in this analysis are the 2021 income statement, product selling prices, 2021 sales volume, and costs during the production process. The analytical technique used is descriptive qualitative analysis. The steps taken to carry out this analysis are collecting data, classifying costs based on behavior, separating semi-variable costs, calculating contribution margins, multi-product break even, planning sales and profits, and calculating the margin of safety. The results of this study indicate that the level of sales that must be achieved to be in a break-even condition is Rp. 309.345.206 or 51.116 units of bread. For Tawar bread of Rp. 187,047,557 (37,410 units), Toast of Rp. 102,421,248 (11,380 units), Bagelen of Rp. 3,312,357 (662 units), Burger Bread of Rp. 7,824,386 (869 units), and Hotdog bread for Rp 8,739,658 (795 units). Sales plan with an increase in profit of 23% or Rp. 252,495,648 from sales in 2021, which is Rp. 991,253,251 or 163,794 units of bread. For plain bread of Rp. 599,367,617 (119,874 units), Toast of Rp. 328,194,500 (36,466 units), Bagelen bread of Rp. 10,613,984 (2,123 units), Burger Bread of Rp. 25,072,146 (2,786 units), and Hotdog bread is Rp. 28.005.005 (2,546 units). The margin of safety that must be achieved by the Bandung Tawar Bread Factory in 2022 is 68.8%.

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