PERENCANAAN LABA PADA STUDIO FOTO DENGAN MENGGUNAKAN ANALISIS COST VOLUME PROFIT (CVP)(Studi Kasus Studio Baskara Space Sungai Penuh)

Abstrak

This study aims to analyze profit planning at Studio Baskara Space Sungai Penuh using the Cost Volume Profit (CVP) approach. The research focuses on identifying the structure of fixed costs and variable costs, calculating the contribution margin, determining the break-even point, analyzing the margin of safety, and assessing the degree of operating leverage as the basis for formulating strategies to improve profitability. Annual data on sales, fixed costs, variable costs, and net profit were used as the foundation of the analysis. The results show that Studio Baskara Space generated total sales of Rp158,435,000 with total variable costs of Rp16,486,000, resulting in a contribution margin of Rp141,949,000 or 89.6%. The Break Even Point (BEP) was calculated at Rp65,290,000, indicating that actual sales were significantly above the minimum threshold required to avoid losses, placing the business in a safe operating zone. The Margin of Safety of Rp93,145,000 or 58.8% demonstrates the company’s ability to withstand a decline in sales without experiencing financial loss. The Degree of Operating Leverage (DOL) of 1.70 indicates that every change in sales will have a 1.7-times greater impact on profit. Overall, the application of CVP analysis provides a clear understanding of cost structure, business resilience, and profit potential, making it an effective basis for profit planning and supporting Studio Baskara Space in maintaining competitiveness in the photography industry of Sungai Penuh City.