Implementasi Perhitungan Cost Volume Profit (CVP) Dalam  Perencanaan Laba (Studi Kasus Pada UMKM Kusnadi)

This research investigates the utility of Cost

Volume

Profit (CVP)

Analysis as a key instrument for profit forecasting within Micro,

Small, and Medium Enterprises (MSMEs), exemplified by Pak

Kusnadi's Tempeh MSME in Tangerang. Our methodology employs

a des

criptive qualitative case study, gathering data via direct

observation, in

depth interviews, and financial record reviews

spanning March to May 2025. The findings indicate that despite its

inherent profitability, the MSME's conventional cost accounting

pra

ctices were insufficiently agile for dynamic market conditions.

Applying CVP revealed an increase in per

unit Cost of Goods Sold

(COGS) and a reduced contribution margin, primarily driven by

escalating soybean prices, which consequently raised the Break

en Point (BEP). Nevertheless, the MSME's sales volume

consistently remained well above its BEP, underpinned by a robust

margin of safety and favorable degree of operating leverage,

underscoring strong financial health and growth prospects

Unduhan