文章基本信息

标题：COST VOLUME PROFIT ANALYSIS AS A PLANNING TOOL IN SHORT-TERM INCOME PT. EKSTRINDO LAMINATION
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作者：Winda Armelia Rumahloine ; Renny Nurainy
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：Every company has a goal to achieve optimum profit. Income is often used asbenchmarks to assess the success of the company management. Companies needto make planning for profit can be obtained. Income is affected by three factors:production costs, sales volume and market prices, and the three factors areinterconnected. So the writer did the analysis by calculating the amount of BreakEven Point (BEP), Margin of Safety (MOS), Degree of Operating Leverage(DOL), and the Shut Down Point (SDP) at PT. Ekstrindo lamination. Bycalculating the BEP, MOS, DOL and the SDP, where we can see when thecompany reaches break-even point; how big the sales may go down in order notto suffer losses: The extent to which the sales affect the companys net incomeand the extent to which the company must stop production