COST-VOLUME PROFIT AND LINEAR PROGRAMMING ANALYSIS AS A PROFIT PLANNING EQUIPMENT

Abstract

The research aims to analyze the magnitude of costs, production volumes, revenues, operating income CV. Tani Subur and analyzing BEP and optimizing the use of resources in organic fertilizer production in CV. Tani Subur in order to produce maximum profit. The study was conducted in December 2019 at CV. Tani Subur Sleman. The research method is quantitative research with data analysis used, namely cost-volume profit and linear programming analysis. The results showed the cost-volume profit analysis could not be used to plan profits in the CV. Tani Subur, break even point CV. Tani Subur in 2017 have the highest value causing CV. Tani Subur suffered a loss because it was unable to break even and linear programming analysis in CV. Tani Subur shows that the company will get optimal results if it only produces cow organic fertilizer as much as 548.3925 tons per year. The advantage achieved when producing cow organic fertilizer with the calculation of the simplex method using POM Quantitative methods for windows version 3 software is Rp. 248,392,500 per year.