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标题：COST VOLUME PROFIT ANALYSIS OF THE USE AS A PLANNING TOOL IN SHORT-TERM PROFIT COMPANY BAKERY INTAN
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作者：Dhoan Pangestu ; Dwi Asih Haryanti
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：ABSTRACT :Cost Volume Profit Analysis as a tool of short-term profit plan, basing the sizeof which is often understood to assess the success or failure of acompany's management is income derived by an enterprise, where profit isaffected by the cost, selling price and sales volume. Therefore, the authorconducted Cost Volume Profit Analysis to calculate the Break Event Point(breakeven), Margin Of Safety (MOS), Degree of Operating Leverage (DOL),and the Shut Down Point (SDP) at Diamond Bakery Company. By knowing theamount of BEP, MOS, DOL, and the SDP, then we can know when a companycan achieve break-even point, the extent to which sales may be down, socompanies do not suffer losses, how big the sales affect the company's netincome and to determine at what level of business conducted by thesecompanies should be stopped. After analyzing the writer can draw theconclusion that this company has been operating well, this can be seen from theprofits from the company and the sale of the above MOS