文章基本信息

标题：COST VOLUME PROFIT ANALYSIS AS A SHORT TERM PLANNING TOOL IN. TRI RASA
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作者：TANTY CYNTHIA DEVY ; C. WIDI PRATIWI
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Cost Volume Profit analysis is a tool that provides information about therelationship between costs, profits and sales volume. To know with certainty thecomparison of the cost of production in each period and costs, both fixed costs,variable costs and the cost of semi variaberl. Therefore, the author conductedCost Volume Profit Analysis to calculate the Break Event Point (breakeven),Margin Of Safety (MOS), Degree of Operating Leverage (DOL), and the ShutDown Point (SDP) at PT. Tri Pain. By knowing the amount of BEP, MOS,DOL, and the SDP, then we can know when a company can achieve break-evenpoint, the extent to which sales may be down, so companies do not suffer losses,how big the sales affect the company's net income and to determine at whatlevel of business conducted by these companies should be stopped.