文章基本信息

标题：COST VOLUME PROFIT ANALYSIS (CPV) IN PT RIG TENDERS INDONESIA, TBK YEAR 2008
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作者：Rizky Ahda ; Budi Hermana
期刊名称：Diploma Program - Computer Accounting
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Diploma Program - Computer Accounting
摘要：In writing this report the author Work Practice is about how the relationshipbetween the volume of costs with profit profit occurred in PT Rig TendersIndonesia, tbk by using the method of Cost Volume Profit analysis is breakevenanalysis, Margin of Safety, Shut Down Point and the degree of OperatingLeverage (DOL). With the aim to analyze the cost volume profit profit occurs atPT. Rig Tenders Indonesia, tbk. CPV goal is to do analysis that companies cantake the policy or the steps that must be taken in order to achieve the expectedprofit. The results of research and data processing results of the above authorsconcluded that the plan is expected to return toward a predictable pattern ofbehavior. Breakeven analysis is a condition or state where the company does notmake a profit or a loss, Margin of Safety is the maximum amount of revenuereduction targets, Shut Down Point is the point if the company is economicallynot deserve to continue. Degree of Operating Leverage (DOL) shows thepercentage change in net income as a result of changes in sales revenue.Assessment of the products sold, selling price and production costs affect thevolume of production and determine the selling price. Bibliography (2007-2008) Key Words : analysis, cost volume profit, revenue