Analisis Optimalisasi Laba Produksi Lubricant Setelah Pandemi di PT X
Abstract
Kondisi penurunan penjualan lubricant sarung tangan yang signifikan setelah pandemi menjadikan PT. X merencanakan optimalisa laba. Pada penelitian ini bertujuan melakukan analisis biaya-volume-laba. Metode pada penelitian ini adalah kualitatif dengan data keuangan pada tahun 2022. Hasil dari penelitian ini adalah margin kontribusi sebesar Rp. 1.510.525.523 dengan rasio margin kontribusi 8.65% dengan leverage operating 1,33.. Perusahaan mengalami titik impas (BEP) ketika penjualan sebesar sebesar Rp. 4.367.910.677 atau 243.338 unit. Titik penutupan usaha ketika perusahaan mencapai penjualan dibawah Rp. 4.367.910.677 dan untuk mencapai kenaikan laba sebesar 30%, PT. X harus mencapai target penjualan sebesar Rp. 21.394.581.797.
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