Analisis perencanaan laba sebagai alat pengambilan keputusan strategis manajemen dengan menggunakan pendekatan cost volume profit (cvp) analysis pada hotel sahid Toraja

Panggalo, Angeline Putri (2017) Analisis perencanaan laba sebagai alat pengambilan keputusan strategis manajemen dengan menggunakan pendekatan cost volume profit (cvp) analysis pada hotel sahid Toraja. Bachelor thesis, Universitas Pelita Harapan Surabaya.

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Abstract

Perusahaan didirikan untuk mencapai tujuan yaitu mendapatkan laba sehingga perusahaan dituntut untuk bekerja dengan lebih efisien melalui penerapan strategi dan perencanaan yang tepat agar perusahaan tidak mengalami kerugian. Analisis cost volume profit (CVP) merupakan suatu alat yang digunakan untuk perencanaan laba dan pengambilan keputusan. Hotel Sahid Toraja merupakan salah satu hotel bintang 3 (tiga) di Tana Toraja namun hotel ini masih belum dapat memaksimalkan laba yang diperoleh setiap bulan. Pada bulan-bulan tertentu peningkatan penjualan tidak diiringi dengan peningkatan laba sehingga perlu untuk melakukan perencanaan laba pada Hotel Sahid Toraja. Perencanaan laba dilakukan agar Hotel Sahid Toraja memiliki target laba sehingga laba yang diperoleh sebanding dengan penjualan kamar. Penelitian ini adalah penelitian kualitatif yang dilakukan pada Hotel Sahid Toraja. Dari hasil penelitian diketahui bahwa jika manajemen menerapkan target laba sebesar 15%, nilai break even point (BEP) sebesar Rp.952,041,123 dan margin of safety (MOS) adalah sebesar Rp. 481,063,798 atau 34%. Sedangkan untuk keputusan strategis perusahaan terkait jumlah kamar yang harus terjual pada tahun 2017 adalah 9.490 kamar dan harga jual rata-rata untuk tiap kamar adalah Rp.251,290 / The company was established to achieve the goal of earning profit so that companies are required to work more efficiently through the implementation of appropriate strategies and planning so that companies do not lose. Cost volume profit analysis (CVP) is a tool used for profit planning and decision making. Hotel Sahid Toraja is one of 3 (three) star hotels in Tana Toraja but this hotel still can not to maximize profit earned every month. In certain months the increase in sales is not accompanied by an increase in profits so it is necessary to do profit planning at Sahid Toraja Hotel. Profit planning is done that has a profit, the profit earned is proportional to the sale of rooms that have been done. This research is classified as qualitative case study research which is done in Sahid Toraja Hotel. The results indicate if management hotel implements profit target 15% it’s effective for the company, break even point (BEP) amount Rp.952,041,123 and margin of safety (MOS) amount Rp. 481,063,798 or 34%. For the hotel strategic to the number of room must be sold in 2017 is 9,490 rooms and the average selling price for each room is Rp.251.290

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Panggalo, Angeline PutriNIM01220140009UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorPatricia, LukyUNSPECIFIEDUNSPECIFIED
Thesis advisorTjahjono, Josephine KurniawatiUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: cost volume profit (CVP) analysis; perencanaan laba; keputusan strategis; cost volume profit (CVP) analysis; profit planning; strategic decision
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 24 May 2022 08:46
Last Modified: 24 May 2022 08:46
URI: http://repository.uph.edu/id/eprint/47487

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