Analisis Cost Volume Profit Sebagai Dasar Perencanaan Penjualan Untuk Mencapai Laba Yang Diinginkan (Studi Pada Quick Chicken Cabang Kota Blitar)

One of the approaches used management in planning sales and profit analysis Cost Volume Profit. Because CVP having approach with other analysis, analysis of them break even point. Uses through company can easily determine the sales volume required to reach desired profit. This study attempts to plan sales so as to achieve desired profit in the year 2015. The kind of research used is research descriptive method with a quantitative approach, data collection using documents financial data Quick Chicken Blitar City. This research result indicates the separation of the cost of semivariabel into charge still Rp 300.625.275 and the cost as much Rp 331.877.220 variables, contribution margin ratio of 54 %. While for reckoning mix of uses 39.135 unit, uses to much as Rp 548.844.83 . In planning sales and profit, plan to raise the company profit amounting to Rp 150.000.000 in 2015. To achieve the expected and needed to raise sales of 58.662 units or as much as Rp 834.491.250, each for asmuni III of 3.375 unit, asmuni IV of 30.051, and for unit of 25.236 asmuni V. Of the calculation on sales and profit planning in 2014 , and the margin of safety receive is 34,23