Analisis Penerapan Biaya Volume Laba (Cost Volume Profit) dalam Perencanaan Harga Jual untuk Mencapai Laba yang Optimal pada CV Satria Jaya

In the competitive business world, an in-depth understanding of Cost Volume Profit analysis is crucial in planning selling prices that can lead to achieving optimal profits. The purpose of this research is to determine the analysis of the application of cost volume profit in selling price planning to achieve optimal profits at CV Satria Jaya. This research is descriptive research with a quantitative approach where this research was conducted at the CV company. Satria Jaya is a fertilizer producer. The data used in this research is primary data, with data collection techniques in the form of interviews, observations and documentation regarding the company's production data in 2022 and 2023. The analysis technique in this research is quantitative and descriptive explanation. The results of this research show that the company in using cost volume profit analysis (break-even analysis) in price planning. In 2022, and in 2023, sales will exceed the company's breakeven point. The margin of safety (MOS) in 2022 is 16.94% and in 2023 it is 50.15%. The calculation of Degree of Operating Leverage/DOL in 2022 was obtained at 3.37 and in 2023 for the current year it is known that the calculated DOL value obtained was 2.17. This means that every change of 1 in sales will result in a change of 3.37 in the company's tax profit for the year and 2.17 in the company. By using this analysis, companies can make better decisions in determining prices and sales strategies.