ANALISIS PERENCANAAN LABA DAN KEBUTUHAN MODAL KERJA (STUDI KASUS PADA PT. AYAM MERAK)

The purpose of this study is to identify the costs .spent by the company, the sale level to be achieved to reach the expected profile, profitable products, the break even point sale, required working capital and efforts tobe taken to reach [he expected sale and profit level. The approach employed in this study is case .study. The analysis used is cost volume profit (CVP) analysis, SWOT analysis, and correlation of working capital turn over. The costs spent by PT. Ayam Merak are dominated by variable costs. The most contributing profit and the profitable unit is KG AM 45 gr. The figure of the break even point of the sale made by PT. Ayam Merak is Rp.8,256,142,099.43 or equivalent lo 471.266.6 kg. With the increase of the variable costs of 10% rind to reach the profit target, the sale should reach the amount of Rp. 11,661,303,487.60. The company needs to re-evaluate its sale pricing policy. product.^ that deserve special attention by the company are of mixed group and AMT 75 gr. Effort that the company can take to reach the expected profit and sale is to increase its market share through cooperation with other parties having more extensive distribution networks in order to expand its distribution and to launch a more effective promotion. Currently, PT. Ayanz Merak needs no additional working capital and the current surplus of the working capital would be better need to conducted reduce its short-tern2 bank credit. A further study needs to be conducted to the cost spent by the company by using the activity based costing ABC) metho