分析收集过程的成本积累，确定利润目标

Balance Vocation Accounting Journal Pub Date : 2021-02-25 DOI:10.31000/BVAJ.V4I2.4143

Eko Narto, Muhammad Hasan, R. Amanda

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摘要

摘要本研究采用盈亏平衡点的水平来分析阿衣典藏计划的盈利目标实现情况。从Break事件点分析的结果可以发现，在销售17249307台或93台时出现了盈亏平衡点。根据研究和分析的结果，2020年公司的总销售额为795,500,000卢比，公司的净利润为Rp. 205,151,691.35。这表明阿衣收藏的利润超过或高于盈亏平衡点。该公司的目标是到2020年将净销售额的利润提高50%。使用盈亏平衡点计算的结果是622件，销售额为115,070,000卢比，利润为25,786,050.19卢比。在本研究中，Ayi collection达到了指定的利润目标，生产单位差3,678件，销售差680,430,000 Rp，利润差179,365,641.16 Rp

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ANALISIS AKUMULASI BIAYA PROSES SEBAGAI PENENTU TARGET LABA PADA AYI COLLECTION

AbstractThe level of the break even point in this study is used to analyze the achievement of the profit target planned by the Ayi Collection. From the results of the Break event point analysis, it is found that the break-even point occurs in sales of 17,249,307 or 93 units. Based on the results of research and analysis, in 2020 the company's total sales amounted to Rp. 795,500,000 and the company's net profit was Rp. .205,151,691.35. This shows that Ayi Collection's profit exceeds or is above the break-even point. The company targets to increase its profit by 50% by 2020 from net sales. the results of calculations using the break-even point resulted in 622 pcs with sales of Rp. 115,070,000 and a profit of Rp. 25,786,050.19. In this research, Ayi collection has reached the specified profit target which has a difference in production units of 3,678 pcs, a sales difference of Rp. 680,430,000 and a profit difference of Rp. 179,365,641.16

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Balance Vocation Accounting Journal

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