ANALISIS KAPASITAS BEAYA LABA UNTUK PERENCANAAN OPERASIONAL DI PT GEMINI MAS MULlA INDAH-CIBlNONG

The purpose of this study was to assess the effects of changes in cost and sales volume on the profitability of a firm and use this assessment to aid in making decisions of operation. The data were collected from financial statement of PT Gemini Mas Mulia Zirdah. Contribution Margin and Break Even Method were used to analyze the data. The res112ts of the study showed that the changes in product, variable cost, fired cost andsales volume were able to aid in making the annual budget required to achieve a targeted level of activities in operation planning. Management of PT Gemini Mas Mulia Indah should be able to develop a cost volume profit equation from the variable costing financial statement of PT Gemini Mas Mulia Indah to answer issues of production planning such as: the targeted sales revenue level, the target production its level, the targeted inventories level, make to order or buy in decision and related to making process the annual budget The results of the study suggested that the cost volume profit analysis were able to be used by management of PT Gemini Mas Mulia Indah in making the operation planning. And this analysis were able to: define the variable cost and fired cost at production for multiple product, compute the units and sales revenue required to achieve a targeted level of product, compute the break even point and targeted profit levels for multiple product, aid in making decision of make to order or buy in, and aid in making the annual budget