ANALISIS COST VOLUME PROFIT SEBAGAI ALAT BANTU PERENCANAAN LABA PADA PT. AUTOCOMP SYSTEMS INDONESIA (STUDI PADA PT.AUTOCOMP SYSTEMS INDONESIA)

Abstract

This research was conducted to find out how Cost Volume Profit Analysis can help in profit planning at PT. Autocomp Systems Indonesia. The method used is field observation. The results obtained from this study are that PT. Autocomp Systems Indonesia applies Cost Volume Profit Analysis with three main techniques. The three main techniques are Target price, Target Costing, and Target profit. Target Price is a technique in determining the price that will be sent to the customer. Target costing is a cost reduction implementation technique in the design and development stage, and profit target is a technique in determining the profit to be achieved in sales activities. With the better implementation of Cost Volume profit Analysis, it is expected that the company can further reduce its production costs and increase company profits.