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.