ANALISIS BIAYA, VOLUME, DAN LABA SEBAGAI ALAT BANTU DALAM PERENCANAAN LABA PADA AW BAKERY SAMARINDA TAHUN 2021 --

ABSTRACT
Andini Puspa, Amelia. 2021. Analysis of Costs, Volume, and Profits for Tools in
Profit Planning at AW Bakery Samarinda. Guided by Mr. Sucipto, S.E., M.Si., as
the first mentor and Mr. Rifadin Noor, S.E., M.Si., as the second mentor
The problem in this research is how to plan profit using cost, volume, and profit
analysis at AW Bakery Samarinda, with a starting point from the background of
competition and growing bread business in Samarinda city. This study aims to
determine the calculation and profit planning of AW Bakery Samarinda as a
whole by using cost, volume and profit analysis for multi-product in 2020. With
the help of the Microsoft Excel 2010 program to separate semivariable costs into
fixed costs and variable costs. The analytical tool used is the analysis of cost
volume and profit by using the sales forecasting method of the break-even point
and safety margin. Based on calculations from the analysis of costs, volume and
profit, it shows that AW Bakery Samarinda is able to cover all costs to break even.
Keywords: cost analysis, volume and profit, profit planning ,break-even point.