Analisis kapasitas pendapatan dan pengendalian biaya (studi kasus:tbn)

The purposes of this research is to describe the cost that influence the revenue in order to achieve break even point and the cost control.This research is a case study using descriptive analysis. There are three techniques of analysis that have been used, they are break even point analysis(BEP), degree of operating leverage analysis (DOL),margin of safety analysis and least square. The result of capacity analysis shows that the three main income; entrance ticket, parking ticket, and facility renting are potential in producing profit. The control of conservation cost is well performed, showed by the decreasing of conservation operational cosst. The management routinely evaluate the costs and activities so that the actual amount of cost is within the acceptable range of the budget planned. The purposes of this research are: (1) to analyze the costs that influence the increase of earnings, (2) to determine the minimal visitor capacity, (3) to formulate the cost control. The capacity analysis is an analysis that determines the minimal visitor capacity to reach. The capacity analysis uses three analysis tools, which are: break-even point (BEP), margin of safety (MOS), degree of operating leverage (DOL), least square and time series. The operational cost is significantly influencing to revenuet, on the other hand the marketing, administration, and general cost are not significantly influencing to profit. The result of capacity analysis shows that the three main income; entrance ticket, parking ticket, and facility renting; are potential to the company's profit making. The control of conservation cost is well performed, showed by the depreciation of conservation operational cost. The management routinely evaluate the costs and activities so that in actual the amount of cost realization is in accordance to the budget planned