Studi Literatur Sistematis: Analisis CVP dan Profit Planning untuk Performa dan Efisiensi
DOI:
https://doi.org/10.71417/j-sime.v1i4.415Keywords:
Analisis cost volume profit, cost volume-profit, profit planningAbstract
Penelitian ini bertujuan untuk menganalisis peran analisis CVP dan perencanaan laba dalam meningkatkan performa dan efisiensi. Analisis CVP dan perencanaan laba adalah alat manajerial yang membantu untuk memahami hubungan biaya, volume penjualan dan keuntungan untuk mendukung keputusan strategis. Studi ini mengumpulkan dan menganalisis berbagai studi sebelumnya, seperti sumber jurnal dan buku yang membahas penerapan CVP dan perencanaan laba dalam meningkatkan efisiensi operasional, pengelolaan biaya dan optimalisasi kinerja keuangan
Downloads
References
Abernethy, M. A., & Brownell, P. (2019). Management control systems in accounting and finance. Routledge.
Abernethy, M. A., & Lillis, A. M. (2021). Strategic management accounting and performance: The role of cost-volume-profit analysis. Journal of Management Accounting Research, 33(2), 212–230.
Anthony, R. N., & Govindarajan, V. (2017). Management control systems (13th ed.). McGraw-Hill Education.
Anthony, R. N., & Govindarajan, V. (2019). Management control systems (14th ed.). McGraw-Hill Education.
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. (2020). Management accounting: Information for decision-making and strategy execution (7th ed.). Pearson.
Bastomi, A. S., Prasetyo, A., & Hidayat, R. (2023). Penerapan analisis cost volume profit sebagai evaluasi dalam perencanaan laba pada UMKM Ayam Penyet Zianka. Jurnal Akuntansi dan Manajemen, 6(2), 110–120.
Bhimani, A., Horngren, C. T., Datar, S. M., & Rajan, M. V. (2019). Management and cost accounting (6th ed.). Pearson.
Blocher, E., Stout, D., Juras, P., & Cokins, G. (2020). Cost management: A strategic emphasis (8th ed.). McGraw-Hill Education.
Brüggen, A., & Luft, J. (2016). Cost structure and strategic management. Accounting, Organizations and Society, 52, 1–14.
Cadez, S., & Guilding, C. (2018). Strategic management accounting and performance in large manufacturing companies. British Accounting Review, 50(1), 48–59.
Chenhall, R. H., & Langfield-Smith, K. (2019). The role of management control systems in strategic change. Accounting, Organizations and Society, 74, 101–120.
Christensen, T. E., Hobson, L. S., & Wallace, J. S. (2017). Managerial accounting for undergraduates (1st ed.). Cambridge Business Publishers.
Cooper, R., & Kaplan, R. S. (2017). Cost & effect: Using integrated cost systems to drive profitability and performance. Harvard Business Review Press.
Drake, A. R. (2019). Contribution margin analysis in decision making. Journal of Management Accounting Research, 31(1), 45–63.
Drury, C. (2021). Management and cost accounting (11th ed.). Cengage Learning.
Drury, C., & Tayles, M. (2018). Cost systems, profitability and performance in manufacturing firms. Accounting, Auditing & Accountability Journal, 31(6), 1342–1364.
Efendi, A. (2017). Analisis cost-volume-profit (CVP) untuk perencanaan laba pada Hotel Grand Aulia. [Unpublished manuscript].
Fadillah, A., & Wijaya, R. (2020). The limitations of CVP analysis in multi-product manufacturing firms. Journal of Industrial Financial Analysis, 12(3), 142–158.
Fauzi, A., Setyo, A. D., Zaen, M. F., Prihartono, R. R., Loi, R. P. J., & Napa, V. J. J. (2023). Analisis cost-volume-profit (CVP) sebagai alat manajerial dalam membuat keputusan bisnis. IJESM Indonesian Journal of Economics and Strategic Management, 2(2), 1506–1523.
Firmansyah, A., Putra, D., & Yulianti, S. (2022). Application of CVP analysis in food franchise business models. International Journal of Franchise Business Studies, 8(2), 78–95.
Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2019). Lean manufacturing and profit planning. Management Accounting Research, 41, 1–11.
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2020). Managerial accounting (18th ed.). McGraw-Hill Education.
Granlund, M., & Lukka, K. (2017). Cost management and profit planning in multinational corporations. European Accounting Review, 26(2), 273–298.
Gunawan, T., & Prasetyo, L. (2023). CVP analysis in the retail industry: A static tool in a dynamic environment? Retail Business Review, 15(2), 88–104.
Hansen, D. R., Mowen, M. M., & Guan, L. (2022). Cost management: Accounting and control (6th ed.). Cengage Learning.
Hansen, D. R., & Mowen, M. M. (2018). Cost management: Accounting and control (5th ed.). Cengage Learning.
Hartanto, D., & Siregar, J. (2021). Applying CVP in service-based businesses: A misguided approach? International Journal of Service Industry Studies, 8(1), 55–72.
Hassanah, A., & Daud, R. M. (2019). Analisis cost volume profit sebagai alat perencanaan laba (Studi kasus pada UMKM Dendeng Sapi di Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(2), 190–214.
Hilton, R. W., & Platt, D. E. (2021). Managerial accounting: Creating value in a dynamic business environment (11th ed.). McGraw-Hill Education.
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2018). Cost accounting: A managerial emphasis (16th ed.). Pearson.
Horngren, C. T., & Foster, G. (2021). Advanced management accounting (3rd ed.). Pearson.
Horváth, P. (2020). Cost-volume-profit analysis in manufacturing: Strategies for efficiency improvement. Journal of Business Economics, 92(4), 597–615.
Ittner, C. D., & Larcker, D. F. (2018). Cost accounting systems and strategic decision making. Journal of Management Accounting Research, 30(3), 91–113.
Kaplan, R. S., & Atkinson, A. A. (2015). Advanced management accounting (3rd ed.). Pearson.
Luntungan, N. N., & Tinangon, J. J. (2021). Penerapan analisis cost volume profit dalam perencanaan dan pengambilan keputusan laba optimal pada PT. Artha Mas Minahasa. Jurnal EMBA, 9(2), 1350–1357.
Macintosh, N. B., & Quattrone, P. (2015). Management accounting and control systems: An organizational and sociological approach (2nd ed.). John Wiley & Sons.
Mahmudah, S., & Meirini, D. (2021). Cost volume profit analysis as a profit planning instrument. BALANCE: Journal of Islamic Accounting, 2(1).
Merchant, K. A., & Van der Stede, W. A. (2017). Management control systems: Performance measurement, evaluation, and incentives (4th ed.). Pearson.
Moll, J., & Yigitbasioglu, O. (2019). The role of management accounting in service sector profitability. Accounting, Auditing & Accountability Journal, 32(1), 212–235.
Noreen, E. W., Brewer, P. C., & Garrison, R. H. (2020). Managerial accounting (18th ed.). McGraw-Hill Education.
Okpala, K. E., & Osanebi, C. (2020). Cost volume profit analysis and profit planning in manufacturing SMEs in Nigeria. Asia-Pacific Management Accounting Journal, 15(2), 207–240.
Parker, L., Guthrie, J., & Linacre, S. (2020). Strategic cost management and crisis resilience. Accounting, Auditing & Accountability Journal, 33(5), 1075–1098.
Pavlatos, O. (2020). The role of cost-volume-profit analysis in strategic planning. Journal of Applied Accounting Research, 21(3), 312–330.
Pavlatos, O., & Kostakis, H. (2018). Management accounting practices and profitability in turbulent environments. Journal of Financial Reporting and Accounting, 16(2), 192–210.
Rahmawati, L. (2021). Enhancing retail business decision-making through cost-volume-profit analysis. Journal of Retail and Consumer Services, 28(3), 150–167.
Seal, W., Garrison, R. H., & Noreen, E. W. (2019). Introduction to managerial accounting (8th ed.). McGraw-Hill Education.
Setiawan, B., & Handayani, M. (2019). The impact of fluctuating raw material costs on CVP reliability: Evidence from the construction sector. Journal of Cost and Budgeting Studies, 10(4), 67–83.
Supriyadi, T., & Haryanto, B. (2020). Startups and financial modeling: How CVP analysis improves business scalability. Journal of Entrepreneurial Finance, 10(1), 45–60.
Syaidar, A. (2023). Sales volume forecasting using CVP analysis in distribution companies. International Journal of Business Analytics, 9(1), 88–102.
Tucker, B. P., & Parker, L. D. (2021). Predictive cost-volume-profit analysis in dynamic markets. Accounting, Organizations and Society, 46(1), 85–102.
Wijayanti, A., Setiawan, B. M., & Prasetyo, E. (2021). Cost-volume-profit analysis and linear programming as profit planning instruments. *SOCA: Jurnal Sosial Ekonomi Pertanian,
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Marvin Franko, Muhammad Farhan, Mukhtaruddin (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
