摘要:To be able to maintain the existence of such companies requires a firm effortthat can be done only with the analysis of the relationship among cost, volumeand profit. The analysis was conducted with the aim to earn money (profit) bydetermining how much it costs incurred by the company, what is the appropriateproduction volume, and how much profit the company so desired by corporateactivities can be effectively enforced. A measure that is often used to gauge thesuccess of a companys management is of the profits from a company. Planninggain is influenced by several interrelated factors with each other that is thevolume of products sold, selling price, and cost. Determine the cost price toachieve the desired level of income. The selling price affects sales volume,while the production volume affects the cost.. With the parameters of DOL,BEP, M / S, Shutdown point. From this research we can conclude that ifcompanies are to achieve the budgeted sales volume for the month of March2008 then the company should consider writing this in order not to suffer lossesand gain profit