ANALISIS COST VOLUME PROFIT DALAM PENGAMBILAN KEPUTUSAN PERENCANAAN LABA (Studi Kasus Pada UMKM Nurani Kelompen Tasikmalaya Tahun 2017)

The purpose of this research is to analyze and implement decision strategies in maximizing profits at UMKM Nurani Tasikmalaya. The analysis technique used in this research is the analysis of cost volume profit, namely by calculating the break even point, contribution margin, operating leverage, margin of safety, and profit target. The results of this study indicate that the comparison of the income statement of the UMKM Conscience in 2017 with the calculation of the cost volume profit analysis is very synergistic, proven to obtain a profit of Rp. 109,315,000. This proves that the cost volume profit analysis provides the right calculation in making profit planning decisions, so that business owners can predict the desired profit in the short term. Based on the results of these studies, the researchers suggested that reducing the fixed costs of operating costs