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标题：COST VOLUME PROFIT ANALYSIS AS A PLANNING TOOL IN SHORT-TERM PROFIT INTERNATIONAL TBK PT EKADHARMA
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作者：Vina Kurniadi ; Sri Mifti Susilowati
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：PT Ekadharma International Tbk is a company engaged in the field of adhesivetape, which carried out research aimed to know the costs, sales volume,Contribution Margin, Break Even Point, Margin of Safety, Degree of OperatingLeverage, and the Shut Down Point as a parameter in the conduct Cost VolumeProfit analysis (CVP) in PT Ekadharma International Tbk period year 2006 andyear 2007, using this analysis are expected Ekadharma International Tbk PT canincrease sales volume and profits. In a company, costs play an important role indetermining the selling price in order to influence the selling price in accordancewith a desired price level, the selling price affect sales volume and sales volumeaffects earnings. After conducting research and analyzing it, it is known that PTEka dharma International Tbk has operated well. This can be seen from theconsolidated Profit and Loss which may indicate an increase in profits, as wellas the level of high Margin of Safety that shows the ability of the company.