UNSOED Conferences, The 3rd International Conference On Sustainable Agriculture For Rural Development (3rd ICSARD)

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Determination of Cost Volume Profit Analysis as a Short-Term Profit Planning in the Women Farming Group of Dua Putri, Cilongok Sub District, Banyumas District
Ratna Satriani

Last modified: 2023-02-16

Abstract


The Dua Putri Women Farmers Group's activities are centered on the production of crystal coconut sugar. The monthly manufacturing capacity is 12 tons, with a selling price of IDR18,000.00 per kilogram. Short-term profit planning is critical for business development. The objectives of this study are to: (1) determine the cost, volume, and profit of crystal coconut sugar products at Dua Putri KWT in Kesegeran Village, Cilongok Sub District, Banyumas District; and (2) comprehend the short-term profit planning of crystal coconut sugar products at Dua Putri KWT in Kesegeran Village, Cilongok Sub District, Banyumas District. This study was carried out in July 2022. The Women's Farmer's Group of Two Putri in Kesegeran Village, Cilongok District, Banyumas Regency is the subject of this study. Break Even Point (BEP) Analysis, Contribution Margin (CM) Analysis, Degree Operating Leverage (DOL) Analysis, Margin of Safety (MOS) Analysis, and Profit Target Analysis were employed in this study. According to the findings, the total production cost for crystal coconut sugar goods was IDR205,200,000.00, resulting in 12,000 kg of crystal coconut sugar and a profit of IDR 10,800,000.00. With a sales objective of 13,200 kg and a profit aim of 10%, the profit would be IDR11,880,000.00.