THE ANALYSIS OF THE EVALUATION OF COST VOLUME PROFIT (CVP) ANALYSIS TO PLANNING PROFITS AT PT. JAPFA COMFEED INDONESIA TBK

Abstract

The main objective of this research is to know how the application of cost volume profit analysis as the profit planning at PT Japfa Comfeed Tbk in 2011. Moreover, the purpose of this research also to know how the impact of the changes in variable cost and fixed cost to the profit, the contribution margin, and the break-even point at PT. Japfa Comfeed Indonesia Tbk. The research done in Japfa Comfeed Indonesia Tbk; which the head office located at Jakarta. The method of this research is case study method, which have purpose to understand the research problem characteristics. The result of this research shows that the application of cost volume profit analysis can give the information to management that useful in profit planning. In analyzing the cost volume profit, the management separating semi-variable costs into fixed costs and variable costs using the Stand by Cost method. The Company has a break-even point on September, which means quite long to obtain the profits. The implementation of cost volume profit analysis should consider the underlying assumptions to avoid misunderstandings in the decision-making and can establish appropriate policies and strategies. Therefore the writer recommended to increasing the sales of poultry feed to obtain desired target profit.