将盈亏平衡点分析作为巴伦邦 CV Wana Jaya Lestari 公司的短期利润规划工具

Rani Septi Yuningsih, Firmansyah, Eka Jumarni Fithri
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引用次数: 0

摘要

该公司希望通过这项最终研究,确定 CV Wana Jaya Lestari Palembang 的销售额下降安全限值和盈亏平衡点,从而提高收益。一家名为 CV Wana Jaya Lestari Palembang 的企业从事不同植物品种的收购、种植和销售,以及受保护森林和河流流域的恢复工作。为了设计 2023 年的预期利润,有必要确定必须达到的销售额,对固定成本和可变成本进行分类,并确定 2021 年和 2022 年山鷄椒果和橡胶种子的 BEP 水平。在研究 "突破事件点 "之前,固定支出和可变支出至关重要。通过使用 BEP 计算和分析方法,该组织已证明其有能力创造超过最低销售门槛的销售额。这一点可以通过安全边际来证明,安全边际表明收入与企业的盈亏平衡点之间存在良好的差距。
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Analisis Break Even Point Sebagai Alat Perencanaan Laba Jangka Pendek Pada CV Wana Jaya Lestari Palembang
With the use of this final study, the corporation hopes to boost earnings by determining the CV Wana Jaya Lestari Palembang sales fall safety limits and break-even point. A business called CV Wana Jaya Lestari Palembang deals in the acquisition, planting, and distribution of different plant species as well as the restoration of protected forests and river basins. In order to design the desired profit for the 2023 period, it is necessary to determine the amount of sales that must be attained, categorize fixed expenses and variable costs, and determine the BEP level for areca nut and rubber seeds in 2021 and 2022. expenses associated with expenses are classified as a consequence. Before studying the Break Event Point, fixed and variable expenses are crucial. The organization has demonstrated its ability to generate sales beyond the minimal sales threshold by utilizing the BEP calculation and analysis approach. This may be demonstrated by looking at the margin of safety, which indicates that there is a good gap between revenues and the breakeven point for the business.
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