Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 16, 2023 erstellt
Beschreibung:
The background of this paper is caused by the lack of understanding of company in determining the appropriate cost, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies not to achieve optimal profits. Based on this problem, this paper was made with the aim of helping to understand that cost volume profit can be used to perform calculations regarding the sales volume needed to cover the costs incurred in producing a product and to find out whether sales can reach BEP through CVP. The method used in this discussion is the cost volume profit analysis. This calculation shows that through CVP the company can reach its breakeven point (BEP)