Studi Kasus Penggunaan Cost Volume Profit (CVP) Dalam Perencanaan Laba Di Hotel XYZ Bali

Puspitasri, Ni Putu Ayu and Sharasanti, Diah Anugrah and Martantina, Levi (2024) Studi Kasus Penggunaan Cost Volume Profit (CVP) Dalam Perencanaan Laba Di Hotel XYZ Bali. Jurnal Bina Akuntansi, 11 (2). pp. 146-166. ISSN 2338-1132; E-ISSN 2656-9515

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Abstract

The purpose of this research is to determine the calculation of the cost volume profit analysis of Hotel XYZ for 2022, and is a descriptive research using a case study method. The analysis used is break-even point analysis (BEP), contribution margin analysis, Margin of Safety (MOS) analysis, and profit planning analysis. The research results show that the BEP analysis calculation for 2022 produces a rupiah BEP of IDR 37,998,710,670 so that hotel XYZ generates a minimum income of IDR 37,998,710,670. Hotel The room type with the largest BEP unit results is the Junior Suites room type with results of IDR 15,696,410,976. The targeted profit is IDR 358,962,324,485, and MOS is 119%. A safety limit of 119% is identified as a safety limit that is at a level where there is no loss.

Item Type:	Article
Uncontrolled Keywords:	Cost volume profit, Break Even Point, Margin of Safety
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	DIAH ANUGRAH SHARASANTI
Date Deposited:	24 Jul 2024 01:52
Last Modified:	24 Jul 2024 01:52
URI:	http://repository.ubaya.ac.id/id/eprint/46759

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