Analisis Cost-Volume-Profit (CVP) sebagai Alat Bantu Perencanaan Laba pada Departemen Kamar UB Guest House Malang

Abstract

The background of this research is due to the lack of profit planning arranged by UB Guest House management as profit planning is an important matter for a corporate. This research aims  to determine the use of cost-volume-profit (CVP) analysis as quarterly profit planning during 2015-2018. Cost-volume-profit (CVP) analysis is a technical analysis which is used to determine the relationship of cost, sales volume, and profit.

This is a descriptive research with case study approach. The object of this research is UB Guest House Malang which only focuses on the consideration of room department. The reason is because the main income of UB Guest House obtained from room department. The data used in this research are primary data. To collect the data, the researcher utilized document method as collection technique. Document method is a data collection technique by studying and analyzing document that supports the research.

The projected profit in 2016-2018 assumed annual profit target will increase 10%. In order to reach the profit target, UB Guest House assumed an increase on sales by 10% compared to previous period. The calculation of the projected profit by using cost-volume-profit (CVP) analysis can help UB Guest House to reveal the amount of profit and sales to be achieved if certain assumptions are applied. The result of this research shows that by raising sales 10% then the profit target of 10% can be achieved and even able to exceed the target.

Keywords: Cost-Volume-Profit, Profit Planning, UB Guest House