PROFIT PLANNING MODEL USING THE COST-VOLUME PROFIT ANALYSIS APPROACH (CASE STUDY IN CV TRANSTREK INDONESIA BATU MALANG)
Soffia Pudji Estiasih, Endang Prihatiningsih, Handri Kartiono
Abstract
Soffia Pudji Estiasih, Endang Prihatiningsih, Handri Kartiono
Abstract
CV. Transtrek Indonesia is a company engaged in human resources development services especially Training. The company realizes that there are potential markets for outwardboud activities which can be targeted for business opportunity. This study aimed to help the company management to design the sales and profit targets using cost-volume-profit analysis for profit planning model. This study is a qualitative study using case study and the data was collected using direct observation, interview and document, especially referring to Volume-Profit Analysis of the 2015. The results indicated that in order to determine profit planning, company was able to perform Cost-Volume- Profit analysis by simulating the sales level related to the price changes, sales volumes, variable cost, as well as fixed cost to obtain target profit. Keywords: Profit Planning Model, Cost-Volume-Profit Analysis Approach
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CV. Transtrek Indonesia is a company engaged in human resources development services especially Training. The company realizes that there are potential markets for outwardboud activities which can be targeted for business opportunity. This study aimed to help the company management to design the sales and profit targets using cost-volume-profit analysis for profit planning model. This study is a qualitative study using case study and the data was collected using direct observation, interview and document, especially referring to Volume-Profit Analysis of the 2015. The results indicated that in order to determine profit planning, company was able to perform Cost-Volume- Profit analysis by simulating the sales level related to the price changes, sales volumes, variable cost, as well as fixed cost to obtain target profit. Keywords: Profit Planning Model, Cost-Volume-Profit Analysis Approach
Key concepts: Profit (economics), Cost–volume–profit analysis, Net profit, Gross profit, Business, Profit model, For profit, Fixed cost