[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-id-113":3,"doc-seo-183899-113":53,"doc-detail-183899-id":132},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37,41,45,49],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},55,"Document","Agama & Spiritualitas",60,"religion-spirituality",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":11,"slug":16},48,"Cerita & Novel","story-novel",{"id":18,"doc_module":4,"doc_module_name":9,"category_name":19,"show_sort_weight":11,"slug":20},56,"Gaya Hidup","lifestyle",{"id":22,"doc_module":4,"doc_module_name":9,"category_name":23,"show_sort_weight":11,"slug":24},51,"Komik","comic",{"id":26,"doc_module":4,"doc_module_name":9,"category_name":27,"show_sort_weight":11,"slug":28},53,"Layanan Kesehatan","healthcare",{"id":30,"doc_module":4,"doc_module_name":9,"category_name":31,"show_sort_weight":11,"slug":32},54,"Penelitian & Laporan","research-report",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":11,"slug":36},49,"Sastra","literature",{"id":38,"doc_module":4,"doc_module_name":9,"category_name":39,"show_sort_weight":11,"slug":40},52,"Teknologi","technology",{"id":42,"doc_module":4,"doc_module_name":9,"category_name":43,"show_sort_weight":11,"slug":44},50,"Ujian","exam",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":47,"show_sort_weight":11,"slug":48},57,"Umum","general",{"id":50,"doc_module":4,"doc_module_name":9,"category_name":51,"show_sort_weight":4,"slug":52},181,"Formulir","formulir",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":125,"head_meta":127,"extra_data":129,"updated_unix":131},113,"id","analysis-of-cost-volume-profit-cvp-and-break-even-point-bep-to-determine-sales-strategy-for-kaleela-chocolate-fountain","Analisis Cost-Volume-Profit (CVP) dan Break Even Point (BEP) untuk Menentukan Strategi Penjualan pada Kaleela Chocolate Fountain","","Penelitian ini menganalisis Cost-Volume-Profit (CVP) dan Break Even Point (BEP) sebagai dasar penentuan strategi penjualan pada Kaleela Chocolate Fountain. Metode yang digunakan adalah deskriptif kuantitatif dengan data penjualan, biaya tetap, biaya variabel, serta laba periode Januari–Mei 2026. Analisis menghitung Contribution Margin (CM), Contribution Margin Ratio (CMR), BEP, Margin of Safety (MOS), dan target penjualan. Hasil menunjukkan CMR 32,51%–45,69% dan target penjualan rata-rata Rp7.400.200 per bulan setara Rp17.161.336–Rp24.119.457. Penjualan aktual memenuhi target hanya Januari–Februari, sehingga direkomendasikan peningkatan promosi digital, kerja sama Wedding/Event Organizer, pengendalian biaya variabel, dan paket promosi untuk menaikkan volume serta profitabilitas.",{"@graph":63,"@context":124},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/analysis-of-cost-volume-profit-cvp-and-break-even-point-bep-to-determine-sales-strategy-for-kaleela-chocolate-fountain/183899/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/analysis-of-cost-volume-profit-cvp-and-break-even-point-bep-to-determine-sales-strategy-for-kaleela-chocolate-fountain/183899.png","ImageObject",300,407,{"name":89,"@type":90},"Genevieve","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-21","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",6,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116,120],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan penelitian pada Kaleela Chocolate Fountain?","Question",{"text":110,"@type":111},"Penelitian bertujuan menganalisis Cost-Volume-Profit (CVP) dan Break Even Point (BEP) untuk dasar penentuan strategi penjualan pada Kaleela Chocolate Fountain.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Komponen apa saja yang dihitung dalam analisis CVP dan BEP?",{"text":115,"@type":111},"Analisis mencakup perhitungan Contribution Margin (CM), Contribution Margin Ratio (CMR), Break Even Point (BEP), Margin of Safety (MOS), serta target penjualan.",{"name":117,"@type":108,"acceptedAnswer":118},"Bagaimana kesimpulan terkait pemenuhan target penjualan?",{"text":119,"@type":111},"Penjualan aktual hanya memenuhi target pada bulan Januari dan Februari, sedangkan bulan-bulan lain belum mencapai target yang ditetapkan.",{"name":121,"@type":108,"acceptedAnswer":122},"Strategi apa yang direkomendasikan berdasarkan hasil analisis?",{"text":123,"@type":111},"Rekomendasinya meliputi peningkatan promosi digital, perluasan kerja sama dengan Wedding Organizer dan Event Organizer, pengendalian biaya variabel, serta penyusunan paket promosi untuk meningkatkan volume penjualan dan profitabilitas.","https://schema.org",{"og:url":79,"og:type":126,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":128,"canonical":79},"index,follow",{"doc_id":130,"site_id":56},183899,1788354340,{"code":4,"msg":5,"data":133},{"doc_id":130,"user_id":134,"nickname":89,"user_avatar":135,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":136,"file_id":137,"file_url":138,"file_type":139,"file_size":140,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":141,"language":142,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":143,"faqs":144,"seo_title":145,"seo_description":61,"update_tm":131,"read_time":146},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","| Article Info | Abstrak |\n| --- | --- |\n| Kata kunci:\u003Cbr>Cost-Volume-Profit (CVP); Break Even Point (BEP); Contribution Margin; Strategi Penjualan; | Penelitian ini bertujuan menganalisis Cost-Volume-Profit (CVP) dan Break Even Point (BEP) sebagai dasar penentuan strategi penjualan pada Kaleela Chocolate Fountain. Penelitian menggunakan metode deskriptif kuantitatif dengan data penjualan, biaya tetap, biaya variabel, dan laba selama periode Januari–Mei 2026. Analisis dilakukan melalui perhitungan Contribution Margin (CM), |\n| Profitabilitas | Contribution Margin Ratio (CMR), Break Even Point (BEP), Margin of Safety (MOS), dan target penjualan. Hasil penelitian menunjukkan bahwa nilai CMR berkisar antara 32,51%–45,69%, sedangkan target penjualan untuk memperoleh labarata-rata sebesar Rp7 .400.200 berada pada kisaran Rp17 .161.336– Rp24 .119.457 per bulan. Penjualan aktual hanya memenuhi target pada bulan Januari dan Februari. Ole h karena itu, strategi yang direkomendasikan meliputi peningkatan promosi digital, perluasan kerja sama dengan Wedding Organizer dan Event Organizer, pengendalian biaya variabel, serta penyusunan paket promosiuntuk meningkatkan volume penjualan dan profitabilitas. |\n|  | Abstract |\n|  | This study aims to analyze Cost-Volume-Profit (CVP) and Break Even Point (BEP) as a |\n|  | basis for determining sales strategies at Kaleela Chocolate Fountain. A quantitative |\n| Keywords:\u003Cbr>Cost-Volume-Profit (CVP); Break Even Point (BEP); Contribution Margin; Sales Strategy;\u003Cbr>Profitability. | descriptive method was employed using sales, fixed cost, variable cost, and profit data from January to May 2026. The analysis included the calculation of Contribution Margin (CM), Contribution Margin Ratio (CMR), Break Even Point (BEP), Margin of Safety (MOS), and target sales. The results indicate that the CMR ranged from 32.51% to 45. 69%, while the required sales target to achieve an average monthly profit of IDR 7,400,200 ranged from IDR 17,161,336 to IDR 24,119,457. Actual sales met the target only in January and February. Therefore, the recommended strategies include strengthening digital marketing, expanding collaboration with Wedding Organizers and Event Organizers, controlling variable costs, and offering promotional packages to improve sales volume and profitability. |\n\n\n| PERIODE | PAKET | HARGA JUAL | QTY | BIAYA VARIABEL | KEUNTUNGAN |\n| --- | --- | --- | --- | --- | --- |\n| JANUARI | GOLD | Rp 8,200,000 | 4 | Rp 4,048,600 | Rp 4,150,450 |\n|  | VIP | Rp 2,800,000 | 1 | Rp 1,429,600 | Rp 1,370,400 |\n|  | SILVER | Rp 5,650,000 | 3 | Rp 3,014,800 | Rp 2,635,200 |\n|  | EXCLUSIVE | Rp 14,250,000 | 3 | Rp 8,732,300 | Rp 3,310,620 |\n| TOTAL |  | Rp 30,900,000 | 11 | Rp 17,225,300 | Rp 11,466,670 |\n| FEBRUARI | VIP | Rp 8,250,000 | 4 | Rp 5,791,400 | Rp 5,108,600 |\n|  | SILVER | Rp 5,900,000 | 4 | Rp 3,350,000 | Rp 2,450,000 |\n|  | EXCLUSIVE | Rp 7,500,000 | 1 | Rp 4,268,000 | Rp 3,232,000 |\n| TOTAL |  | Rp 21,650,000 | 9 | Rp 13,409,400 | Rp 10,790,600 |\n| MARET | GOLD | Rp 2,150,000 | 1 | Rp 1,246,000 | Rp 804,000 |\n|  | SILVER | Rp 8,450,000 | 6 | Rp 5,276,000 | Rp 3,174,000 |\n|  | VIP | Rp 5,900,000 | 2 | Rp 3,428,200 | Rp 1,380,800 |\n| TOTAL |  | Rp 16,500,000 | 9 | Rp 9,950,200 | Rp 5,358,800 |\n| APRIL | GOLD | Rp 2,200,000 | 1 | Rp 1,400,000 | Rp 700,000 |\n|  | SILVER | Rp 3,310,000 | 2 | Rp 2,917,000 | Rp 1,393,000 |\n|  | VIP | Rp 5,880,000 | 2 | Rp 3,370,600 | Rp 1,196,200 |\n\n\n| TOTAL Rp 11,390,000 5 Rp 7,687,600 Rp 3,289,200 |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| MEI | GOLD | Rp | 2,100,000 | 1 | Rp | 1,254,000 | Rp | 746,000 |\n|  | VIP | Rp | 5,580,000 | 2 | Rp | 2,616,500 | Rp | 2,763,500 |\n|  | SILVER | Rp | 2,900,000 | 2 | Rp | 1,876,000 | Rp | 824,000 |\n| TOTAL |  | Rp | 10,580,000 | 5 | Rp | 5,746,500 | Rp | 4,333,500 |\n\n\n| Item | Keterangan | Harga |\n| --- | --- | --- |\n| Biaya Tetap |  |  |\n| Tenaga Kerja (mama nanda) | Upah tenaga kerja | 30.000 |\n| Tenaga","cbCaif9QWjclA5ln","https://ap.wps.com/l/cbCaif9QWjclA5ln","pdf",712985,8,"Indonesian","# Analisis CVP dan BEP untuk Strategi Penjualan\n## Metode Penelitian dan Periode Data\n## Perhitungan Contribution Margin dan CMR\n## Penentuan BEP dan Margin of Safety (MOS)\n## Target Penjualan dan Evaluasi Kinerja Aktual\n## Rekomendasi Strategi: Promosi, Kerja Sama, dan Pengendalian Biaya","[{\"question\":\"Apa tujuan penelitian pada Kaleela Chocolate Fountain?\",\"answer\":\"Penelitian bertujuan menganalisis Cost-Volume-Profit (CVP) dan Break Even Point (BEP) untuk dasar penentuan strategi penjualan pada Kaleela Chocolate Fountain.\"},{\"question\":\"Komponen apa saja yang dihitung dalam analisis CVP dan BEP?\",\"answer\":\"Analisis mencakup perhitungan Contribution Margin (CM), Contribution Margin Ratio (CMR), Break Even Point (BEP), Margin of Safety (MOS), serta target penjualan.\"},{\"question\":\"Bagaimana kesimpulan terkait pemenuhan target penjualan?\",\"answer\":\"Penjualan aktual hanya memenuhi target pada bulan Januari dan Februari, sedangkan bulan-bulan lain belum mencapai target yang ditetapkan.\"},{\"question\":\"Strategi apa yang direkomendasikan berdasarkan hasil analisis?\",\"answer\":\"Rekomendasinya meliputi peningkatan promosi digital, perluasan kerja sama dengan Wedding Organizer dan Event Organizer, pengendalian biaya variabel, serta penyusunan paket promosi untuk meningkatkan volume penjualan dan profitabilitas.\"}]","Analisis Cost-Volume-Profit (CVP) dan Break Even Point (BEP) untuk Menentukan Strategi Penjualan pada Kaleela Chocolate Fountain | PDF",12]