IMPLEMENTASI PERENCANAAN LABA PADA UMKM (STUDI KASUS UMKM TAKE ONE THAI TEA)
DOI:
https://doi.org/10.31092/jia.v7i2.2669Abstract
The purpose of this study is to review the implementation of profit planning by using Cost Volume Profit (CVP) analysis on SMEs. Profit planning has a positive effect on the achievement of operating profit. This research uses descriptive qualitative method with the object of SME Take One Thai Tea. SME Take One Thai Tea does simple bookkeeping on a cash basis and has never prepared financial statements. The results show that with CVP analysis, the owner can determine sales targets in rupiah and units so that they can be used as performance indicators for their employees and also as a basis for giving bonuses that can motivate employees. In addition, the owner can understand information on costs incurred in more detail that can be used in cost controlling.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY-SA Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
