{"title":"Analisis Perencanaan Laba Di PT. Kimia Farma Trading Dan Distribution Cabang Serang","authors":"Eka Sundari Romadhona, Gerry Ganika, Fiesty Utami, Firli Agusetiawan Shavab, Titis Nistia Sari","doi":"10.35448/jte.v17i2.17078","DOIUrl":null,"url":null,"abstract":"Break even point analysis is a tool or method used by management to recognize a certain level of sales so that there is no natural profit or loss. Break even point analysis is also used to recognize the level of sales volume before the company faces a loss so that it can be used by managers to determine sales planning and profit planning. The purpose of this study is to describe the application of profit planning analysis, explain the picture of sales planning, describe the minimum sales that must be maintained and the profit planning that will be targeted in the future. Based on the results of research by PT. Kimia Farma Trading and Distribution Serang Branch in 2021 the break even point level obtained was IDR 286,264,096. The planned sales plan in 2021 is IDR 1,413,309,728, in 2022 it is IDR 657,359,478 with a profit planning of IDR 447,154,873.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"57 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tirtayasa Ekonomika","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35448/jte.v17i2.17078","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Break even point analysis is a tool or method used by management to recognize a certain level of sales so that there is no natural profit or loss. Break even point analysis is also used to recognize the level of sales volume before the company faces a loss so that it can be used by managers to determine sales planning and profit planning. The purpose of this study is to describe the application of profit planning analysis, explain the picture of sales planning, describe the minimum sales that must be maintained and the profit planning that will be targeted in the future. Based on the results of research by PT. Kimia Farma Trading and Distribution Serang Branch in 2021 the break even point level obtained was IDR 286,264,096. The planned sales plan in 2021 is IDR 1,413,309,728, in 2022 it is IDR 657,359,478 with a profit planning of IDR 447,154,873.
盈亏平衡点分析是管理层用来确认一定销售水平的工具或方法，这样就没有自然的利润或损失。盈亏平衡点分析也用于在公司面临亏损之前识别销售量水平，以便管理人员可以使用它来确定销售计划和利润计划。本研究的目的是描述利润计划分析的应用，解释销售计划的图片，描述必须保持的最低销售额和未来将有针对性的利润计划。根据PT. Kimia Farma Trading and Distribution Serang Branch在2021年的研究结果，获得的盈利率水平为286,264,096印尼盾。2021年计划销售计划1,413,309,728印尼盾，2022年为657,359,478印尼盾，利润计划447,154,873印尼盾。
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