EVALUSI PERENCANAAN LABA DENGAN MENGGUNAKAN ANALISIS BIAYA VOLUME LABA PADA PT SEMEN BATURAJA (PERSERO) Tbk

Abstract

The aim of this study is to see profit volume cost on profit planning in PT.Semen Baturaja (Persero) Tbk listed on Indonesia’s stock exchange (BEI) from 2017 to 2021. Variables observed of this study are contribution margin (CM), Break Even Point (BEP) and Margin of Safety (MOS) as indicators. Data used of this study secondary data in the form of profit and loss statement, notes to financial statements (CALK) that accessible in official website of BEI namely www.idx.co.id. Analyzing data technique of this study is descriptive qualitative analysis. Based on the result of this study, contibution margin of this company is categorized good performance because it can cover fixed cost, the bigger contribution margin of a company, the faster coverage of a company to cover fixed cost and getting more profit. Break even point of this company also has been good because it can cover all cost to have this company at their break even point. For Margin of Safety, this company is categorized good because this company is out from their break even point therefore drop sales is tolerant and out from loss.