Analisis Biaya, Volume, Laba untuk Optimalisasi Operasional dan Peningkatan Laba di PT. Unilever Indonesia Tbk
Main Article Content
Abstract
This study analyzes the relationship between cost, volume, and profit (CVP) and operational optimization at PT. Unilever Indonesia Tbk. Facing increased raw material and operational costs, as well as fluctuating market demand, the company employs CVP analysis and Break-Even Point (BEP) to enhance efficiency and profitability. Data from the company's annual reports for the period 2021-2023 indicate an 8% increase in raw material costs and a 5% increase in operational costs in 2023. This research utilizes descriptive and analytical methods with secondary data from the company's financial reports, the Indonesian Central Statistics Agency (BPS), and the Indonesian Employers Association (APINDO). The results show that the company needs to produce a minimum of 500,000 units to reach the break-even point and manage costs more effectively. Operational optimization can be achieved through proper capacity planning and efficient sales strategies, adjusted for cost fluctuations and market demand. This study provides strategic recommendations for PT. Unilever Indonesia Tbk to improve profits through effective cost management and the application of CVP and BEP analysis.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Drury, C. (2016). Management and Cost Accounting. Cengage Learning.
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial Accounting. McGraw-Hill Education.
Hansen, D. R., & Mowen, M. M. (2018). Cost Management: Accounting and Control. Cengage Learning.
Horngren, C. T., Sundem, G. L., & Stratton, W. O. (2014). Introduction to Management Accounting. Pearson.
Kimmel, P. D., Weygandt, J. J., & Kieso, D. E. (2019). Financial Accounting: Tools for Business Decision Making. Wiley.
Kotler, P., & Keller, K. L. (2016). Marketing Management. Pearson.
Badan Pusat Statistik Indonesia. (2023). Perubahan Harga Minyak Sawit 2021-2023. Retrieved from https://www.bps.go.id.
Asosiasi Pengusaha Indonesia (APINDO). (2023). Tren Permintaan Pasar dan Produksi PT. Unilever Indonesia Tbk 2021-2023. Retrieved from https://www.apindo.or.id.
Unilever Indonesia Tbk. (2024). Laporan Keuangan Tahunan PT. Unilever Indonesia Tbk 2021-2023. Retrieved from https://www.unilever.co.id.