Analisis cost volume profit pada Hasanudin Orchids Nursery & Laboratory (Analysis of cost volume profit in Hasanudin Orchids Nursery & Laboratory )

Introduction: Cost volume profit analysis is one of the tools that can be used as profit planning, controlling, and making decisions about company activities in achieving the desired profit and dealing with changes that may occur in sales volume and costs incurred. The objectives of this research are to know the cost on structure as well as knowing the application of cost volume profit analysis in Hasanudin Orchids Nursery & Laboratory. Methods: This research is descriptive research using a quantitative approach The data used in this study using primary data obtained through direct observation and interviews. Cost structure data analysis using the formula Total Cost (TC = VC + FC) cost volume profit analysis used calculation contribution margin, break even point (BEP), and margin of safety (MOS). Results: Proceeds from selling orchid seeds in bottles Hasanudin Orchids Nursery & Laboratory in 2019 were 48,000 units of bottle seeds or Rp1.920.000.000 with a profit of Rp928.430.869, The BEP price was Rp61.300.000, while the BEP quantity was 1.534 bottles of orchid seeds and MOS level of 96.80% or sales of 46.466 bottles of orchid seeds. Conclusion: Sales at Hasanudin Orchids Nursery & Laboratory have exceeded BEP and sales are able to cover fixed costs which means sales can generate profits. These results can be used as a planning reference for the next sale.