PERENCANAAN LABA ATAS PENJUALAN GLASIR KUNING (GK-4) PADA UPT PSTKP BALI-BPPT TAHUN 2015

Abstract

The aims of this research that relate profit planning on sales of yellow
glazur (GK-4) at UPT PSTKP Bali-BPPT in 2015
 years were: (1) To know the BreakEven
Point
(BEP);
(2)
To
assess
the
Margin
Of
Safety
(MOS);
(3)
To
determine
the

Shut-Down
Point
(SDP);
(4)
To
analize
Degree
of
Operating
Leverage
(DOL);
and

(5)

To calculate the Contribution Margin each Unit (CMU).

The research results
about yellow glazur (GK-4) at UPT PSTKP Bali-BPPT in 2015
th
 years shew: (1) The
break-Even Point (BEP) was 6.022,05 liter or Rp 437.380.750,00. On the sales of

6.022,05 liter or Rp 437.380.750,00, UPT PSTKP Bali-BPPT does not suffer loss and
does not get profit; (3) The Margin of Safety (MOS) was 7,92%. On that of condition,
th
UPT PSTKP Bali-BPPT may decrease its sales from budgeted sales maximum 7,92%
so that does not suffer loss. If its sales decrease under 7,92%, so the business still get
profit; (4)The Shut-Down Point (SDP) was 2.565,50 liter or Rp 186.550.187,00. On
its sales, the business could not pay cash fixed cost, so that feseable to shut-down;
(5) The Degree of Operating Leverage (DOL) was 12,61 times. This condition shew
that if the sales volume increase 1%, so net profit increase 12,61%. Each increasing
of sales volume

1%, it

will

increase net profit 12,61%; and (6) The Contribution
Margin each Unit (CMU) was Rp 16.763,00/liter, that is each sales (1 liter) of

the
yellow glazur (GK-4), it would get

contribution margin Rp 16.763,00 each liter.