COST-VOLUME PROFIT AND LINEAR PROGRAMMING ANALYSIS AS A PROFIT PLANNING EQUIPMENT IN ORGANIC FERTILIZER BUSINESS IN CV. TANI SUBUR SLEMAN YOGYAKARTA

Abstract

CV. Tani Subur is a household-scale organic fertilizer company with product distribution throughout Indonesia. CV. Tani Subur requires financial analysis in order to plan profitability so that the company's operations will continue. The purpose of the study is to analyze the magnitude of costs, production volumes, revenues and profits of organic fertilizer in the CV. Tani Subur from 2015 to 2019, analyzed the BEP of organic fertilizer production and analyzed the optimization of resource use 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, located in the village of Ngaglik, Sleman. The research method used is case study. Types and sources of data are primary and secondary data. Data analysis methods used are cost-volume profit analysis and linear programming. The results showed the cost of production and sales volume has not been able to increase the profit earned by CV. Tani Subur because labor costs have increased in recent years with a sizable amount or in other words a cost-volume profit analysis cannot 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 produces cow organic fertilizer as much as 548.3925 tons per year and does not produce goat organic fertilizer. The advantage achieved if producing organic cow fertilizer with simplex method calculation using POM Quantitative methods software is Rp. 248,392,500 per year. Profit planning obtained by CV. Tani Subur with linear programming is higher than the cost-volume profit analysis.