Journal articles: 'Planning of the profit'

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Rusth, Douglas B., and Michael M. Lefever. "International Profit Planning." Cornell Hotel and Restaurant Administration Quarterly 29, no. 3 (November 1988): 68–73. http://dx.doi.org/10.1177/001088048802900319.

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Burgess, Patricia. "Profit, Planning, and Politics." Journal of Urban History 22, no. 3 (March 1996): 391–98. http://dx.doi.org/10.1177/009614429602200307.

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Brooker, Edward. "Profit planning, 3rd edition." Annals of Tourism Research 39, no. 3 (July 2012): 1749–50. http://dx.doi.org/10.1016/j.annals.2012.05.009.

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Kartika, Erawati, and Puji Setya Sunarka. "Analisis Cost-Volume-Profit untuk Perencanaan Laba pada UD. Budi Luhur Demak." Jurnal Ilmiah Aset 21, no. 1 (April 4, 2019): 9–17. http://dx.doi.org/10.37470/1.21.1.140.

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Profit is one indicator in evaluating the performance of a company. To achieve the required profit, good profit planning is needed. Because with the existence of better profit planning, the company in controlling costs will be more directed. Cost-volume-profit analysis (cost-volume-profit) is a very necessary compilation of companies wanting to do profit planning and decision making related to the relationship between costs, sales volume and prices. The purpose of this study was to study how cost-volume-profit in 2015-2016 can be used for income in 2016 at UD. Budi Luhur Demak. The method used was descriptive method. The results of this study indicated that cost-volume-profit analysis from 2015-2016 at UD. Budi Luhur increased profits while sales volume decreased and fixed costs increased. Through this cost-volume-profit analysis, it can be predicted the minimum number of sales that must be achieved to obtain agreed profits in 2016. It is better if company management can apply cost-volume-profit analysis in the profitability.

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Fallon, Robert P. "Not- for-profit No profit≠ : Profitability planning in not-for- profit organizations." Health Care Management Review 16, no. 3 (1991): 47–61. http://dx.doi.org/10.1097/00004010-199101630-00006.

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Mahmudah, Siti, and Dianita Meirini. "COST VOLUME PROFIT ANALYSIS AS A PROFIT PLANNING INSTRUMENT." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 2, no. 01 (August 24, 2021): 33–42. http://dx.doi.org/10.21274/balance.v2i01.4723.

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Abstract: Profit planning is very important for the survival of the company because with profit planning, management can manage the strategies used in the company. One of the tools to do profit planning is to analyze the cost of profit volume. These three components are closely related in a company's profit planning. Cost, volume and profit analysis (Cost Volume Profit Analysis) is the main element in preparing the income statement in a company. Cost, volume and profit analysis is an examination of how total revenue and total costs change as sales volume changes. The method and type of research used is descriptive qualitative with primary data sources and secondary data, which is processed with the help of Microsoft Excel application to separate several cost data, as well as processing financial data with analysis of margin of safety, break even point, margin of safety, and analysis. profit planning. The results of this study are the MSMEs of Herbal Medicine Powder Sari Alam Trenggalek from 2018-2020 sales are always above the break even point with a high margin of safety ratio. The profit target in 2020 is not in accordance with the plan. Therefore, MSME Herbal Medicine Bubuk Sari Alam Trenggalek must increase the selling price of each product by 25% and increase sales volume by 16,439 units so that the planned profit target is achieved.

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Fu, Y. "Profit-based generation resource planning." IMA Journal of Management Mathematics 15, no. 4 (October 1, 2004): 273–89. http://dx.doi.org/10.1093/imaman/15.4.273.

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Mee, Mike. "Budgeting: Profit planning and control." British Accounting Review 21, no. 4 (December 1989): 401–2. http://dx.doi.org/10.1016/0890-8389(89)90048-6.

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Mursalini, Wahyu Indah. "Analysis of Break Event Point in Optimizing Profit on The Mining Coal Company Listed in Indonesia Stock Exchange Period 2012-2016." Jurnal Kajian Akuntansi dan Auditing 14, no. 2 (October 20, 2019): 90–98. http://dx.doi.org/10.37301/jkaa.v14i2.12.

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The purpose of the company in running its business is to earn profit / profit. The size of the profits obtained often become a measure of success or failure of corporate management. In the profit planning relationship between cost, sales volume, and profit play a very important role. profit planning requires tools in the form of volume- profit cost analysis. One of the cost-volume-profit analysis techniques is break event point analysis. In general, this analysis also provides information about margin of safety that has usability as an indication and description to the management of how the sales decrease can be estimated so that the business run not suffer loss. So in a company should try as much as possible to avoid losses or even break-even. The purpose of this study is to determine the level of BEP achieved in optimizing earnings at coal mining companies listed on the Stock Exchange. The analytical method used is descriptive analysis. The results show that coal mining companies listed on the BEI have been able to optimize their performance so that it has obtained sales above the break event. A coal mining company should classify costs based on the cost behavior required to perform better profit planning for greater profits.

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Pinfold, John. "Profit Planning for Hospitality and Tourism." Tourism Management 34 (February 2013): 250–51. http://dx.doi.org/10.1016/j.tourman.2012.05.002.

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Olsen, Harald Sigurd. "Profit Planning for Hospitality and Tourism." Scandinavian Journal of Hospitality and Tourism 12, no. 1 (April 2012): 98–99. http://dx.doi.org/10.1080/15022250.2012.663976.

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Gassler, Robert Scott. "Non‐profit economics and planning science." European Planning Studies 3, no. 1 (March 1995): 115–22. http://dx.doi.org/10.1080/09654319508720293.

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Alflat, J. C. "Hospitality manager's pocket books—Profit planning." International Journal of Hospitality Management 12, no. 2 (May 1993): 217. http://dx.doi.org/10.1016/0278-4319(93)90016-3.

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ORLOV, OLIVER, and EYHENIYA RYASNYKH. "FLEXIBLE MANAGEMENT OF COSTS, PROFITS AND PRICES USING TARGETED PLANNING." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (October 4, 2021): 155–62. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-26.

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Under market conditions, the main feature of enterprises is the focus on consumer demand, the desire for innovation, the implementation of appropriate scientific and technical innovation policy. Flexibility in management, the ability to restructure quickly without losing new opportunities can be more important than just cost savings. The high degree of uncertainty, which is characteristic of modern conditions of economic development, requires the use of flexible planning tools that allow you to quickly take into account changes in supply and demand, requirements for product quality, prices, etc. In the conditions of competition between producers and the need to improve their economic performance and, above all, profit, employees must have economic tools that would allow them to consider different options for prices, costs, scale of production, changes in the structure of its range and to monitor the consequences of these changes in the economy of the enterprise. One such tool is targeted planning of prices, costs and profits. It is believed that the methodology of target pricing and calculation of target costs was developed in Japan and it is based on a given level of price and profit. The difference between the target price and the target profit is the target cost. But this technology does not work in terms of multi-item production. The problem of the need for flexible management of costs, profits and prices in market conditions is outlining. On the basis of theoretical and empirical researches the critical analysis of foreign scientists’ points of view to the problem of “target profit” planning and “target prime cost” is given. As authors believe the latter are possible only for single-product manufacturing companies. It is suggested to form a flexible system of targeted planning suitable for multi-product companies on the basis of the fixed costs’ distribution in proportion to the marginal profit.

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Wulandari, Retno. "ANALISIS TITIK IMPAS PADA INDUSTRI ROTAN HIDAYAH SIDOREJO KECAMATAN CURUP TENGAH." Jurnal Ilmiah Raflesia Akuntansi 6, no. 2 (October 26, 2020): 34–45. http://dx.doi.org/10.53494/jira.v6i2.48.

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Good profit planning will affect the success of the business in achieving optimal profit. The calculation of future profits is very useful for preparing the profit planning process. In general, almost all management decisions will have more impact on activities or attitudes in the future than on past activities or attitudes. Thus management decision making is a continuous process. This continuous process makes management must be able to anticipate upcoming events and plan what must be done, including planning company profits. Profit Volume Cost Analysis (cost-volume-profit analiysis) is often called a break event point analysis because of the significance of the break event point in this analysis, in the profit volume cost analysis, volume refers to all activity cost triggers, such as sales units are assumed to collaborate with changes in income, costs and profits. Based on the results of the analysis, it can be concluded as follows; The amount of break even points for living room chair products in Hidayah Sidorejo's rattan industry is 4 units, meaning that the company will be in a position where the profit is equal to 0. The amount of contribution margin for living room chair products in Hidayah Sidorejo's rattan industry is Rp. . 2,879,000 The operating profit target is assumed if Hidayah's rattan industry is targeting a profit of Rp. 10,000,000, then the number of units that must be sold is 7 units of living room chairs. The results of the cost volume profit analysis in the decision making for advertising spending show that Hidayah's rattan industry decides to advertise in the newspaper with an advertising cost of Rp. 1000,000, then this will increase the contribution margin by Rp. 2,879,000 and operating profit increased to Rp. 1,879,000 even though the cost continued to increase to Rp. 11,000,000 The results of the cost volume profit analysis in decision making to reduce the selling price from Rp. 6000,000 / chair set becomes Rp. 5,000,000 / set of chairs will reduce the contribution margin by Rp. 10,000,000, although if you lower the selling price the sales will increase to 10 units.

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Rumiasih, N. A., Yudiana -, and Sarita Dian Pratiwi Sakinah. "ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PD RAHMAT MA." Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 15, no. 1 (March 31, 2020): 49. http://dx.doi.org/10.32832/neraca.v15i1.3333.

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A company runs its own business merely to obtain and to gain an advantage and profit. The profits amount obtained is presumed as an indicator of both success and failure of company through its management performance. Therefore, It is essential for the management to have their profit planned anually. Applying break-even point analysis tools is one of the way taken in planning the profit. Determining the magnitude of break-even point applied and profit planning achieved by PD Rahmat MA in 2017 and 2018 was the aim of this study. The data used is based on sales, fixed costs and variable costs in 2017 and 2018. The results taken through this research shows that the costs spent each year increase as production and income increase as well. The performance of the company has considerably optimized in order to improve sales to be over the break-even point. Profit planned is 20%, yet surprisingly the company has somehow exceeded the target of expected profit.

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Nurmala Fatmawati, Kiki. "PROFIT PLANNING WITH BREAK EVEN POINT (BEP) METHOD." JOSAR (Journal of Students Academic Research) 3, no. 1 (March 31, 2018): 52–65. http://dx.doi.org/10.35457/josar.v1i01.618.

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The cultivation of oyster mushrooms belongs to Mr. Kantak is located on Jalan Sulawesi, Klampok Village, Sananwetan District, Blitar City. This business produces baglogs of white oyster mushroom growing media and sells its own mushrooms. The researcher focused on the cost of making baglog only. The purpose of the study was to find out (1) How big is the Break Even Point (BEP) as a Profit Planning Tool in the Making of Mr. Oyster Mushroom Planting Media Kantak (2) How much is the amount of margin of safety in business Making Oyster Mushroom growing media owned by Mr. Kantak (3) How big is the planning of profits obtained in the business of making an oyster mushroom growing media mr. Kantak. Through the calculation of the break-even point in the cultivation of oyster mushrooms can be easily used to calculate the sales volume, where the calculation can be used as a calculation tool to determine the desired profit. In this study using quantitative methods. The data used in this study are primary data and secondary data. From the results of interviews and observations made, researchers obtained the data needed to complete the data needed. Secondary data obtained in the form of organizational structure, history and business profile. The results of this study indicate that the sale of baglog sales is a minimum of 1,564 units with a break-even price for making baglog 4000 of Rp. 2,268 and in the making of baglogs which suffered 12% damage received a price of Rp. 2,200. In calculating the break-even point of making 4000 planting media obtained a safety point of 61%. So that the profit planning obtained in making 4000 planting media is Rp. 4,304,062 and in the case of the deduction of 12% damage received a profit plan of Rp. 4,488,566

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Okpala, Kenneth Enoch, and Chimsunum Osanebi. "Cost Volume Profit Analysis and Profit Planning in Manufacturing SMEs in Nigeria." Asia-Pacific Management Accounting Journal 15, no. 2 (August 31, 2020): 207–40. http://dx.doi.org/10.24191/apmaj.v15i2-10.

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ORLOV, Oliver. "INNOVATIONS IN PLANNING BASED ON THE MARGINAL APPROACH CONCEPT." Economy of Ukraine 2018, no. 5 (May 10, 2018): 23–34. http://dx.doi.org/10.15407/economyukr.2018.05.023.

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In modern economic theory and practice, there is a whole range of problems, where the lack of analytical tools does not allow adequately measuring the expected results. A number of hypotheses are presented; proofs of these hypotheses show that a set of important economic problems (planning of cost production, profit, break-even point by product, pricing for new products and evaluation of effectiveness of inno-vation projects) do not meet an appropriate solution because of the lack of analytical tools. As an alternative, solutions of these problems based on the marginal approach concept are proposed. Distribution of fixed costs between types of products (proposed in accordance with the concept of marginal approach) is inherently a covering of fixed costs by marginal profit and formation on this basis of profit and profitableness both by the types of products and by enterprise as a whole. The concept of the marginal approach was also used to solve the problems of pricing on new products of industrial and technical purpose, which allowed forming the lower and upper limits of prices on an anti-costly basis. Methods for evaluating the effectiveness of innovative projects, which are pre-sented in economic literature and practice from the second half of the 20th century, are reduced to comparing investments with magnitude of profit from sale of an in-novative product during its life cycle. It is proposed to compare investments with the marginal profit received by the enterprise from a new product during its life cycle (of course, taking into account discounting). The results obtained have theoretical value, since they allow new ways to form cost price, profit and profitableness by product types, offer an anti-costly approach to pricing with provision of appropriate tools, as well as evaluation of effectiveness of innovation projects. And a practical significance of these results is to create ap-propriate conditions for a flexible cost management, profits and prices, which is es-pecially important for a rapidly changing market conditions.

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Copleston, Peter V., Graham Scorthorne, and Jean Whittaker. "Preparing Financial Forecasts and Planning for Profit." Management Research News 13, no. 3/4 (March 1990): 21–32. http://dx.doi.org/10.1108/eb028070.

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Mointi, Renny, and Ady Kurnia. "Profit Planning for Go Public Pharmaceutical Companies." Economy Deposit Journal (E-DJ) 3, no. 1 (June 30, 2021): 28–39. http://dx.doi.org/10.36090/e-dj.v3i1.1006.

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The purpose of this study is to analyze differences in the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is descriptive research with a quantitative approach, the data source used is secondary data, namely data in the form of company’s annual financial reports from 2015 - 2019 attached to the IDX website. Data collection techniques in this study use documentation techniques. Research population Pharmaceutical companies listed on the Indonesia Stock Exchange, sampling using purposive sampling method, namely PT. Kalbe Farma Tbk (KLBF) PT. Kimia Farma, (KAEF), and PT. Pharos Tbk (PEHA). The data analysis technique used in this research is the Profitability Ratio Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE) analysis technique, namely 5 periods of financial statements for each of 3 pharmaceutical companies using standard ratio analysis. industry profitability by cashmere. The results showed that the differences in the financial performance of 3 pharmaceutical companies listed on the IDX were seen from the profitability ratio of Net Profit Margin (NPM) for 5 years, namely PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not good enough. Return On Asset (ROA). PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good. Return On Equity (ROE) The financial performance of PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good.

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Naning Fatmawatie. "Implementation of Break Event Point Analysis and Margin of Safety in Profit Planning." Idarotuna : Journal of Administrative Science 2, no. 2 (December 26, 2021): 132–46. http://dx.doi.org/10.54471/idarotuna.v2i2.20.

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The break event point is a certain amount of production that the company must achieve to reach the break-even point (no profit and / no loss). Margin of safety is the amount of production required so that the company does not suffer losses. The determination of the margin of safety is closely related to the break event point, where the margin of safety is at one level above the break event point in terms of determining the minimum sales required. Both of these are some of the instruments that can be used to plan profits. The purpose of this study was to determine the application of break event point analysis at PT. Beton Jaya Manunggal, knowing the application of margin of safety analysis and to determine profit planning at PT. Jaya Manunggal Concrete. This study uses a non-statistical quantitative approach. The data used in this study is secondary data through PT. Manunggal Jaya Concrete in 2014-2018. The analysis method uses the least square method to plan the net profit of PT. Beton Jaya Manunggal in 2019 with reference to the net sales plan. The result of this research is the break event point of PT. Beton Jaya Manunggal in 2014 – 2018 showed a positive trend with the break event point being above the current year's production during 2015 – 2016. Margin of safety PT. Beton Jaya Manunggal in 2014 – 2018 showed an upward trend with negative margins throughout 2015 – 2016. Profit planning using least squares with reference to net sales planning is quite accurate considering that there is only a difference of 2% above net sales recorded in the 2019 financial statements. Net profit PT. Beton Jaya Manunggal was recorded in 2019 at 1.3 billion Rupiah so that profit planning was not carried out based on the consideration that the recorded profit was less or showed a downward trend when compared to the net profit trend in 2014 – 2018.

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Liu, Feng, and Mengni Zhang. "Production Planning Based on DEA Profit Efficiency Models." International Journal of Business Analytics 4, no. 3 (July 2017): 1–14. http://dx.doi.org/10.4018/ijban.2017070101.

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In this research, the authors propose DEA (data envelopment analysis) profit efficiency models for production planning which is one of important problems in the production and operations management. Different from traditional models, the constraint that the optimal output is supposed to be not less than the original one from the production possibility set is omitted in their developed no output constraint maximum profit (NOCMP) model. Besides, observing that output prices could be varied with the total market demand in the market, the researchers present the no output constraint maximum profit with varied output price (NOCMP-VOP) model. The authors apply these two DEA profit efficiency models to U.S. airline industry for illustration. The developed NOCMP and NOCMP-VOP models in this study contribute to developments of both the DEA profit efficiency model and its applications.

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Rosyalia, Syafira, Lardin Korawijayanti, and Hartono. "PEMANFAATAN ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT DALAM PERENCANAAN LABA PADA PT INKO JAVA SEMARANG." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 2, no. 1 (May 1, 2019): 20. http://dx.doi.org/10.32497/akunbisnis.v2i1.1522.

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Cost profit volume analysis is a tool used by management to do a shortterm profit planning by using an approach to costs, volume of sales, and profits. The purpose of its research is to determine the application of the analysis of cost volume profit at PT Inko Java Semarang in profit planning with the calculation of contribution margin, contribution margin ratio, break-even point, the analysis of the profit target, margin of safety, degree of operating leverage, shut down point, and sensitivity analysis. Data that used in this final project is secondary data consist of the sales and costs data in 2017. Data collection was obtained by interview and documentation. The writing method thatused are description and exposition method. The results of this research showed that break-even point was at the sales value of Rp 51.560.373.141,52 or 148.868 units with an average contribution margin per unit of Rp 41.217,04and contribution margin ratio amounted to 11,90%. The profit target set at 1% of the sales in 2017. To reach the expeceted profit, the volume of sales must be Rp 55.520.899.913. Margin of safety are Rp 3.960.526.771,48or by 7,13% and the degree of operating leverage amounted to 11,90. Shut down point occurs at the level of sales of Rp 45.823.939.568,56.

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Mujennah, Mujennah, Safriansyah Safriansyah, and Kevin Tanu. "Influence of Incentives and Non-Incentives Tax on Profit Management." Journal of Governance Risk Management Compliance and Sustainability 1, no. 2 (October 31, 2021): 28–36. http://dx.doi.org/10.31098/jgrcs.v1i2.701.

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Disclosure of financial statement information for companies in Indonesia is very important, especially for stakeholders who do not have access to company information, especially in profit management, so that stakeholders are able to make the right decisions. Profit management is a managerial activity for management in influencing and interfering with financial statements. Public companies have benefited greatly because the effective tax rate of the company will become smaller so that the company is able to manage profits. Effective tax planning methods through tax incentives and non-tax incentives can help and provide convenience for companies in their profit management. Researchers want to find out how incentive taxes and non-incentive taxes affect profit management. The first results of the study showed that two variables of projected tax incentives with tax planning and deferred tax expense, as well as one variable non-incentive tax projected through leverage, had no effect on profit management. The second results of these studies showed that two other tax incentive variables were projected with the current tax expense and the number of shares paid, and the projection of one non-incentive variable of tax through variable capital intensity ratio had an effect on profit management. Researchers found difficulties when analyzing profit management since not all companies have positive test results against profit management values; there was a company with negative profit management values. The differences between this study to other researchers were the object and variable of research.

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Aina Mustainah, Suci Ayu. "ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT PERENCANAAN LABA (SPBU CV. SINAR HASMADANI)." Bongaya Journal for Research in Accounting (BJRA) 2, no. 2 (October 18, 2019): 59–64. http://dx.doi.org/10.37888/bjra.v2i2.195.

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This study aims to determine the costs incurred whether it has reached breakeven by SPBU CV. Sinar Hasmadani, how much sales volume is spent to break even andto find out the profit generated has become a reference in planning future profits at gasstations CV. Sinar Hasmadani Karsa. This study uses primary data and secondary data,where primary data is obtained from companies related to the history of the company.Secondary data in this study in the form of financial report data and data costs that existwithin the company. In this study the method used to analyze the data is by usingquantitative descriptive.The results of the analysis show that the costs incurred by SPBUCV. Sinar Hasmadani Karsa can be used as a basis for calculating BEP. Sales volumealso increases every year, on the other hand the calculation of contribution margin andcontribution margin ratio obtained in 2016-2018 shows that the company has produced acontribution margin that can cover fixed costs and generate maximum profits, and thelast profit achieved by the company can be used as the basis for future profit planning

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Bishop, Peter. "London – Planning Integrated Communities." Astrágalo. Cultura de la Arquitectura y la Ciudad, no. 29 (2021): 247–58. http://dx.doi.org/10.12795/astragalo.2021.i29.13.

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The term ‘regeneration’ has become ubiquitous in urban planning and is often used loosely to describe many urban interventions, including those of a purely commercial nature that renew (and often destroy) urban fabric purely for private profit. There is nothing inherently wrong with development for profit, but regeneration should imply something subtler, complex and multi-faceted. If, as urban practitioners, we ignore the social dimension of urban change and fail to redress existing imbalances then we are complicit in perpetuating social inequalities. Urban regeneration should be driven by an agenda to improve social wellbeing. As practitioners we have a moral imperative to address inequalities and develop design strategies to remove barriers to social integration, real or perceived. On the surface, London appears to be a multi-cultural city without the political or stark socio-spatial divisions that are seen, for example, in the banlieues of Paris. There are wealthier and poorer neighbourhoods of course but, due to its history and post war planning policies, most neighbourhoods are socially mixed. The divisions in London, however, are subtler and fine grained. The city is open (and indeed there are few, if any areas that are too dangerous to enter) but perceived barriers exist – invisible lines that divide the city, isolate some of its inhabitants and inhibit social mobility. This paper will look at the conditions that create divisions in London and will examine strategies that can break down the physical and psychological barriers within cities. It will use the Kings Cross regeneration scheme as a central case study

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Lau, Elfreda Aplonia. "PEMANFAATAN COST PROFIT VOLUME ANALISYS." DEDIKASI 21, no. 1 (June 18, 2020): 1. http://dx.doi.org/10.31293/ddk.v21i1.4705.

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This descriptive research aims to describe cost profit, volume analysis and show its use in determining the minimum production quantities that must be produced and sold in various conditions where changes in selling prices, changes in variable costs, changes in fixed costs or changes in the composition of the sales mix. Do these changes have an impact on cost profit volume analysis or BEP?This study also aims to apply the use of Cost profit volume analysis in sales or production planning, planning for normal selling prices, planning for production methods and determining the plant's closing point (shut down point)The results showed that: 1. BEP can change because of a. there is a change in the selling price while the costs are fixed, there will be a change in the Break Even Point , if there is an increase in the selling price it will decrease the BEP point. And vice versa if there is a determination of the selling price it will raise the BEP point. b) changes in variable costs with fixed selling price conditions, there will be a change in Braek Even Point points in proportion to these changes, i.e. if an increase in variable costs will increase the BEP point. And vice versa if there is a variable cost determination will reduce the point BEP.c) changes in fixed costs with the variable costs and fixed prices, there will be a change in the Braek Even Point point proportionally to these changes, if an increase in fixed costs will increase the point BEP And vice versa if there is a fixed cost determination will reduce the BEP point. 2. BEP can be used for sales or production planning in order to obtain the desired profit. 3. BEP can be used for planning the normal selling price, ie the selling price of a product that can help the company achieve the desired profit target.4 BEP can be used in the selection of production methods (labor intensive or capital intensive) .5 BEP can be used to close the company or not.

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Wibowo, Satrijo Budi. "ANALISIS ESTIMASI COST-VOLUME-PROFIT (CVP) DALAM HUBUNGANNYA DENGAN PERENCANAAN LABA PADA HOTEL TLOGO MAS SARANGAN." Assets: Jurnal Akuntansi dan Pendidikan 1, no. 1 (December 1, 2012): 13. http://dx.doi.org/10.25273/jap.v1i1.517.

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<span>This research aims to analyze the estimated Cost-Volume-Profit (CVP) in association with the Profit Planning at Tlogo Mas Hotel Sarangan. Analytical techniques used in this study were: (1) Classify all costs incurred in the variable costs (variable costs) and fixed costs (fixed cost). (2) Method of least squares analysis. (3) Analysis of the breakeven point (Break Event Point / BEP). The results showed that Tlogo Mas Hotel Sarangan determine the profits of 10% of total sales. It is seen from the fluctuations experienced profit growth each year from 2009 to 2011.</span>

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Coates, Joseph F. "Strategic planning for public and non-profit organizations." Technological Forecasting and Social Change 35, no. 2-3 (April 1989): 295–97. http://dx.doi.org/10.1016/0040-1625(89)90060-7.

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Freathy, Paul, and Frank O’Connell. "Planning for profit: the commercialization of European airports." Long Range Planning 32, no. 6 (December 1999): 587–97. http://dx.doi.org/10.1016/s0024-6301(99)00075-8.

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Akinradewo, O., and C. Aigbavboa. "Impact of Construction Project Planning on Contractor’s Profit." IOP Conference Series: Earth and Environmental Science 385 (November 25, 2019): 012009. http://dx.doi.org/10.1088/1755-1315/385/1/012009.

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Varhegyi, Melinda Maria, and Denise Mary Jepsen. "Director succession planning in not-for-profit boards." Asia Pacific Journal of Human Resources 55, no. 1 (January 24, 2016): 106–26. http://dx.doi.org/10.1111/1744-7941.12101.

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Maulidin, Moch Yusuf Guntara, Andri Indrawan, and Ade Sudarma. "Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 1 (November 1, 2020): 306–16. http://dx.doi.org/10.31539/costing.v4i1.1398.

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This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study. Keywords: Break Even Point, Profit Planning

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Ishak, Aulia, and Poltak Nababan. "The fuzzy goal programming approach to production planning of intermediate gear spare parts: a case study." Jurnal Sistem dan Manajemen Industri 4, no. 2 (December 31, 2020): 137–43. http://dx.doi.org/10.30656/jsmi.v4i2.2143.

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Production planning has an important role in the company's business processes. A company engaged in the manufacture of intermediate gear parts has a problem in optimizing its production system. The production planning system that occurs is still based on predictions from decision-makers. This study aims to optimize the production planning system to maximize the 15T intermediate gear spare parts' production capacity and the 30T intermediate gear spare parts. Optimization of production planning uses the fuzzy goal programming method to optimize objectives based on existing constraints such as working hours, profit tolerance values, and demand tolerance values. The results showed that the use of fuzzy goal programming was able to increase the production level by 2.765, with an increase in profit of 2.57%. Fuzzy goal programming implementation provides an optimal solution in increasing profits in accordance with company goals based on the constraints that occur.

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Choi, Pilsik. "Constructing a balanced view of profit structure in grocery retailing." Management Research Review 40, no. 7 (July 17, 2017): 726–44. http://dx.doi.org/10.1108/mrr-04-2016-0089.

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Purpose The purposes of this paper are to propose a different profitability metric (i.e. anchor category profits) at the category level based on the concept of anchor categories and to illustrate how such a metric can be calculated in field settings to offer a balanced view of profit structure from both the accounting and marketing perspectives. Design/methodology/approach First, the concept of anchor categories is developed drawing on anchor effects theory and automatic cognitive processing theory. Based on anchor categories, this paper proposes a formula for calculating anchor category profits. Using the data collected with a survey instrument, this paper calculates accounting profits and anchor category profits for two grocery stores. Findings The intra-store analysis of accounting profits and anchor category profits reveals that the two profit measures project different profit contribution patterns by product categories for each store. The inter-store analysis provides quite different, yet useful information about profit structures for the two grocery stores. Although the two stores are similar in terms of accounting profits, their anchor category profits show different pictures regarding profit contribution patters by product categories between the two stores, revealing that different categories attract customers to different stores. Practical/implications Comparing accounting profits and anchor category profits allows retail managers to identify traffic generator categories and cash generator categories, which helps retail managers develop more effective category management to increase storewide profits. Originality value This paper increases understanding of the relationship between product categories and store choice behavior by offering a theoretical rationale to explain why some product categories influence consumers’ store choice. This paper also proposes anchor category profits as a more implementation-friendly category-level profitability metric that combines accounting principles with consumers’ shopping trip planning behavior.

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Tuneva, Marin. "Nonprofit Marketing: Does Strategic Planning Help?" Mednarodno inovativno poslovanje = Journal of Innovative Business and Management 12, no. 2 (November 3, 2020): 96–104. http://dx.doi.org/10.32015/jibm.2020.12.2.10.96-104.

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This article generally discusses the role of marketing strategies in promoting the nonprofit civil society sector in its efforts to reach and engage the audiences. Many non-profit organizations consider the use of tactical marketing strategy as useful and essential. The success of the non-profit sector is related to the wider environment in which it operates, such as the political, economic, socio-cultural and technological. Therefore, a carefully designed marketing strategy can help the non-profit sector properly address the needs of the different target groups. The purpose of this paper is to explore ways in which marketing ideas and strategies are created and implemented in the non-profit civil society organizations and the tools used to achieve its mission. Part of this process is to determine how management in nonprofits views marketing, as well as the challenges and opportunities associated with marketing efforts. In-depth interviews were conducted with leading representatives of civil society organizations working in the field of media and journalism, and the results were processed with the Atlas.ti software. Analysis of secondary data, including findings from past research, documents, and different publications, is also used to elaborate the research problem.The article notes that although there is an understanding in civil society organizations of the importance of strategic communication in marketing, it is not implemented enough due to lack of human resources and finances. The article discusses in detail the consequences of these findings.

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Crampton, Peter, Peter Davis, Roy Lay-Yee, Antony Raymont, Christopher B. Forrest, and Barbara Starfield. "Does Community-Governed Nonprofit Primary Care Improve Access to Services? Cross-Sectional Survey of Practice Characteristics." International Journal of Health Services 35, no. 3 (July 2005): 465–78. http://dx.doi.org/10.2190/k6kv-k8el-c7n9-j2au.

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This study compared community-governed nonprofit and for-profit primary care practices in New Zealand to test two hypotheses: (1) nonprofits reduce financial and cultural barriers to access; and (2) nonprofits do not differ from for-profits in equipment, services, service planning, and quality management. Data were obtained from a nationally representative cross-sectional survey of GPs. Practices were categorized by ownership status: private community-governed nonprofit or private for-profit. Community-governed nonprofits charged lower patient fees per visit and employed more Maori and Pacific Island staff, thus reducing financial and cultural barriers to access compared with for-profits. Nonprofits provided a different range of services and were less likely to have specific items of equipment; they were more likely to have written policies on quality management, complaints, and critical events, and to carry out locality service planning and community needs assessments. The findings support the shift to nonprofit community governance occurring in New Zealand and elsewhere.

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Trisanti, Theresia. "EARNING QUALITY AND TAX PLANNING: EVIDENCE ON INDONESIA LISTED COMPANY." Jurnal Manajemen dan Kewirausahaan 21, no. 2 (September 1, 2019): 154–62. http://dx.doi.org/10.9744/jmk.21.2.154-162.

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This study aims at determining the effect of tax planning, profit growth and firm size on earnings quality and also to test the effect of tax planning as moderating variable to influence of profit growth, size and earnings quality. This research is different from previous research, the difference is that this research makes tax planning as a moderation so that it can see whether tax planning can strengthen or weaken the influence of profit growth and firm size on earnings quality.The data used is secondary data from Indonesian listed manufacturing companies, hypothesis testing using regression model with partial least square test. This study shows that profit growth directly affects earnings quality and firm size does not affect earnings quality, but after being moderated by tax planning the size of the company has a significant effect on earnings quality. This research finding add understanding in assessing earnings quality with the influence of tax planning so that it can be used as a decision-making consideration.

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Surya Buana, I. Putu Pujanam, and Ni Ketut Purnawati. "KOMBINASI PRODUKSI OPTIMAL PADA PRODUK UD. SERAYU PEJATEN TABANAN." E-Jurnal Manajemen Universitas Udayana 10, no. 8 (August 25, 2021): 759. http://dx.doi.org/10.24843/ejmunud.2021.v10.i08.p02.

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Production planning is series of activities to determine a production strategy to meet consumer demand. An optimal production resulting in maximum profit. The purpose of this study is to determine the optimal production combination at UD. Serayu in Pejaten Village, Kerambitan District, Tabanan Regency. This study uses linear programming analysis and analysis of calculating business net income. Based on the results of linear programming analysis using POMQM for Windows, the company's optimal production combination are 30,000 units, Terracotta Bricks 4,536 units, Pressed Roof Tile 24,600 units and Bubungan (roof) 20,400 units. The net profit generated for one month is Rp. 71,208,038.02 while the net profit generated by producing the optimal number of product combinations is Rp. 75,849,726.02. Linear programming analysis helps companies determine the optimal production combination for limited resources and analysis of net profit helps to compare operating profits before and after the optimal production combination. Keywords: production optimization, linear programming, maximum profit

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Greil, Stefan. "The Dealing at Arms Length Fallacy: A Way Forward to a Formula-Based Transactional Profit Split?" Intertax 45, Issue 10 (October 1, 2017): 624–30. http://dx.doi.org/10.54648/taxi2017053.

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The dealing at arm’s length principle (ALP) should ensure the allocation of profits to be aligned with the economic activity that produced the profits. On the one hand, it is, however, a fallacy to compare the conditions in a controlled transaction with the conditions that would have been agreed upon between independent enterprises. On the other hand, there is no economic consistent theory within the ALP to align value creation properly and unambiguous to companies of a multinational group. Instead, the ALP creates possibilities for international tax planning, risks of double taxation, a potential for high tax compliance costs and administration costs. At least the results of the G20/OECD BEPS-Project seem to reduce the international tax planning possibilities in this area. However, the results create new difficulties like the assessment of arm’s length behaviour and the (expected) increasing usage of the transactional based profit split method. Considering this, this article introduces a formulary and transaction based profit split method. This method will not avoid all disadvantages of the ALP. However, it could help to establish an international consistent application in order to minimize profit shifting, to enhance tax certainty for taxpayers and to reduce tax compliance costs and administration costs.

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Gani, Engelwati. "Analisis Biaya-Volume-Laba untuk Perencanaan Laba Operasi." Binus Business Review 4, no. 2 (November 29, 2013): 851–64. http://dx.doi.org/10.21512/bbr.v4i2.1401.

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This study conducted cost-volume-profit analysis of the company. A maximum profit can be obtained by analyzing sales volume and product mix to be sold. So that, the cost-volume-profit analysis can be used as a planning strategy of the company’s operations profit. To do so, semivariable costs must be separated into variable and static costs. After that the breakeven point can be calculated. By knowing the breakeven point, operations profit planning expected can be made. Research used qualitative method with direct contact by interviewing the company and indirect contact by observing the company’s profit-loss financial statements from 2008 to 2011. PT SD Textile is a manufacturing company engaged in the manufacture of damask, sheet and towel. Conditions of sales and the cost of sales have increased in the period of 2008 to 2010 and have decreased in the period of 2011; while the operations expenses have increased in the period 2008 to 2011. The increase and decrease in sales, the cost of sales and operations expenses have a direct impact on the operations profit. The operations profit increased in the period of 2008 to 2009 and decreased in the period of 2010 and increased again during the period of 2011. Given the situasion, it is very important for PT SD Textile to do operations profit planning with attention to sales planning and costs in order to deliver the maximum profit.

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Suwarni, Suwarni, Kaulan Kaulan, and Sahridi Yanopi. "ANALISIS BIAYA PRODUKSI DALAM PENETAPAN HARGA JUAL DIGITAL PRINTING PADA CV. FORTUNNAADVERTISING KOTA BENGKULU." EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 7, no. 1 (February 5, 2019): 80–93. http://dx.doi.org/10.37676/ekombis.v7i1.703.

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This study aims to determine the production cost with a full costing method and fixed selling price using cost plus pricing method on the CV. Fortunna advertising bengkulu city in 2015 through 2017. The research method is manifold diskkriptif and methods of data collection using observation and documentation. From the calculation of cost of production by using the full costing method with each of the expected profit of 30% so as to obtain the cost of production for the banner in 2015 that the cost of production amounted to Rp.17.587,- profit planning for Rp.5.276,- and setting the selling priceRp. 22.863.- in 2016 the cost of production amounted to Rp.17.637,- profit planning for Rp.5.301 and setting the selling price amounted to Rp.22.938,- whereas in 2017 the cost of production amounted to Rp.17.852,- planning profit of Rp. 5.355,- selling price of Rp. 23.207,-. For the production of billboards permeter in 2015 the cost of production amounted to Rp.20.040, - profit planning for Rp.6.012,- and setting the selling price amounted to Rp.26.052,- in 2016 the cost of production amounted to Rp.20.008,- planning a profit of .Rp.6.002,- and setting the selling price of Rp.26.010,- whereas for 2017 the cost of production amounted to Rp.20.168,- profit planning for Rp.6.050,- and setting the selling price amounted to Rp.26.218,-. Thus showing that CV. Advertising Fortunna preformance produce goods has calculated the costs of production accordingly.

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Riyanto, Atman, and Sugeng Santoso. "Interior Design Production Plan Simulation Modeling with Dynamics System: A Case Study of PT. Panutan Sejati." Journal of Humanities and Social Sciences Studies 4, no. 1 (February 11, 2022): 77–88. http://dx.doi.org/10.32996/jhsss.2022.4.1.8.

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This research was to make interior design production planning more controlled and optimal. The simulation method was considered able to represent the dynamic form of the system and can find scenarios to solve the problems at PT Panutan Sejati. The qualitative research was at PT. Panutan Sejati models located at the Workshop: Jl. Kartini Health Center No. 113 Kalisari, East Jakarta from June to September 2021. The results showed that from the modeling designed based on existing conditions, in the design production planning at PT Panutan Sejati, the factors influencing production planning were: market demand and the production process. While the factors that affected profit were production costs, labor resource costs, overhead costs, commercial costs, and net revenue. It was necessary for improving the proposed system improvement to create and implement scenarios to fulfill effective and efficient production planning to get increased profits. The scenarios included adding workers and creating a design division. The scenario that gave optimal results in increasing profit was scenario 1. This scenario changed the parameter value of the workforce. Based on changes in labor parameters as a variable in the model, if the percentage of labor was set to 45%, then production costs would decrease every year. It was predicted to reach 21.40% and an increase in profit by 13%, with an average decrease in production costs until 2026.

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Beykaei, Sajedeh, Joseph Abekah, and Abdur Rahim. "Integration of Uncertainty in Profit Planning: A Current Application." Journal of Applied Mathematics and Computation 4, no. 4 (December 11, 2020): 195–205. http://dx.doi.org/10.26855/jamc.2020.12.011.

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Baber, William R., Yuji Ijiri, and Sok-Hyon Kang. "Profit-Volume-Exchange-Rate Analysis for Planning International Operations." Journal of International Financial Management & Accounting 7, no. 2 (June 1996): 85–101. http://dx.doi.org/10.1111/j.1467-646x.1996.tb00066.x.

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Cousins, Laura. "Marketing Planning in the Public and Non‐profit Sectors." European Journal of Marketing 24, no. 7 (July 1990): 15–30. http://dx.doi.org/10.1108/03090569010006759.

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Cao, Xiaoyu, Jianxue Wang, and Bo Zeng. "Distributed Generation Planning Guidance Through Feasibility and Profit Analysis." IEEE Transactions on Smart Grid 9, no. 5 (September 2018): 5473–75. http://dx.doi.org/10.1109/tsg.2018.2849852.

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Deng, Hongxing, Tiangang Qiang, Xiwang Guo, and Ying Zhao. "Probability Evaluation Modeling and Planning of Product Disassembly Profit." International Journal of u- and e- Service, Science and Technology 8, no. 9 (September 30, 2015): 327–40. http://dx.doi.org/10.14257/ijunesst.2015.8.9.33.

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Toyonaga, Tasuku, Takesh Itoh, and Hiroaki Ishii. "A Crop Planning Problem with Fuzzy Random Profit Coefficients." Fuzzy Optimization and Decision Making 4, no. 1 (February 2005): 51–69. http://dx.doi.org/10.1007/s10700-004-5570-5.

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Journal articles on the topic 'Planning of the profit'

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