ANALISIS PERHITUNGAN TITIK IMPAS BAURAN PENJUALAN DALAM MENENTUKAN MARGIN KEAMANAN DAN PERENCANAAN LABA PADA CV SEFTY COLLECTION

Paundra, Dion (2014) ANALISIS PERHITUNGAN TITIK IMPAS BAURAN PENJUALAN DALAM MENENTUKAN MARGIN KEAMANAN DAN PERENCANAAN LABA PADA CV SEFTY COLLECTION. D3 thesis, Universitas Negeri Jakarta.

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Abstract

DION PAUNDRA. 2014. 8323118272. Analysis of Calculation Break Event Point of Sales Mix in Determining Safety of Margin and Planning of Profit in CV Sefty Collection. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has background issues concerning the rapid development of SMEs, which demands creative businesses to increase the diversity of products offered in order to compete with competitors offering similar products, called the sales mix. In the sales mix, each product has a selling price, costs, and contribution margin are different. This makes the calculation of breakeven point becomes more complex. For that to know about the combination of production and sales quantity of each product that has a different selling price to maximize profit. This paper was based on observations made on the CV Sefty Collection is located in the Perkampungan Industri Kecil Penggilingan. Writing method used is descriptive method qualitative and quantitative data collection techniques such as observation, interviews, and library research. From these results it can be concluded that in the mix of sales, products that have a higher selling price not necessarily have a higher contribution margin than product also with a lower selling price. Therefore, to maximize profit, sales views based on a combination of product mix which has a higher contribution margin, not based on a higher selling price.

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