Analisis Perencanaan Laba sebagai Alat Pengambilan Keputusan Strategis Manajemen dengan Menggunakan Pendekatan Cost Volume Profit (CVP) Analysis pada Hotel Sahid Toraja
Abstract
The company was established to achieve the goal of earning profit so that
companies are required to work more efficiently through the implementation of
appropriate strategies and planning so that companies do not lose. Cost volume profit
analysis (CVP) is a tool used for profit planning and decision making. Hotel Sahid
Toraja is one of 3 (three) star hotels in Tana Toraja but this hotel still can not to
maximize profit earned every month. In certain months the increase in sales is not
accompanied by an increase in profits so it is necessary to do profit planning at Sahid
Toraja Hotel.
Profit planning is done that has a profit, the profit earned is proportional to the
sale of rooms that have been done. This research is classified as qualitative case study
research which is done in Sahid Toraja Hotel. The results indicate if management
hotel implements profit target 15% it’s effective for the company, break even point
(BEP) amount Rp.952,041,123 and margin of safety (MOS) amount Rp. 481,063,798
or 34%. For the hotel strategic to the number of room must be sold in 2017 is 9,490
rooms and the average selling price for each room is Rp.251.290.