Penerapan Cost, Volume, Profit Analysis Sebagai Alat Bantu Dalam Perencanaan Laba (Studi Pada PT. Industri Kemasan Semen Gresik)

This study aims to analyze the financial statements in 2011 to plan for profit in 2012 on a certain level of income. This type of research is a descriptive case study approach, data collection devices using the documentation on the financial data of PT. Industri Kemasan Semen Gresik. The results of this study indicate semivariabel costs into fixed costs Rp 33.648.601.36,.75 and variable costs Rp 128.655.610.037,21, Contribution Margin Ratio total of 37,50%. BEP calculations show the BEP mix of 93.008.971 units or Rp 89.737.016.655,23. for planning of sales and profit in 2012 PT. Semen Gresik kemasa industry plans to increase profit by 25%. To achieve the expected increase in company earnings should reach sales of 243.428.190 units or Rp 234.864.212.910,05 each Sewn products amounted to 234.764 units, Woven products amounted to 29.700.309 units dab of product 243.438.189 units Pasted . Based on the calculation of the margin of safety obtained by 61,80