Analisis Cost Volume Profit dalam Perencanaan Target Laba pada PT Sinergi Gula Nusantara Pabrik Gula Tjoekir

Cost Volume Profit (CVP) analysis is used to understand the relationship between cost, production volume, and profit through the calculation of Break Even Point (BEP), Margin of Safety (MoS), and Profit Target. BEP indicates the minimum sales volume needed for the company to avoid a loss, while MoS indicates how far sales may decline before the company incurs a loss. Both analyses were chosen because they help management in planning and decision-making. This study aims to analyze the application of CVP in identifying the break-even point of sugar production and determining the sales volume required for PG Tjoekir to achieve its 2026 RKAP profit target.