Analisis Anggaran Dan Profitabilitas Sebagai Alat Bantu Manajemen Guna Mengoptimalkan Laba Pada CV Nabila Collection Cirebon

Abstract

Abstract

Economic development is very rapid in Cirebon particularly in the field of fashion fashion, in line with the business activities of the company CV Nabila Collection engaged in retail and wholesale. So the need to develop a financial plan thai ts budget that can serve as guidelines in the actjuisiHOft primarily for use in marketing financial Bags. Measurement of profitability is linked to the volume of sales, total assets arid capital. The aim is to measure the company's ability to earn income, either in conjunction with sales, assets, and the capital itself.

In calculating the cost of goods sold CV Nabila Collection Periodic system approach, the system will be able to present the income statement, the researchers applied the method of presentation of multiple single. The percentage difference between the budget and the realization of the company's management has set a certain tolerance range of the difference between the budget and the realization of favorable (favorable) and unfavorable (unfavorable). The tolerance range specified margin ranging from - 0.5% to 0.5%. Profitability analysis is intended to measure the company's ability to generate profit for the period, also aims to measure the effectiveness of management in running the company's operations.

The indicator in the measurement of profitability ratios ROA CV Nabila Collection ie, NPM, ROE, GITA, GPM arid OPM. The use of the marketing expense budget Nabila Collection overall CV was less effective as a management tool in optimizing profits. It is seen by many unfavorable difference (unfavorable variance) that occurred between marketing budget and realization of marketing costs. This means that the budget set is less effective in reality realization exceeds the budget. Profitability on CV Nabila Collecton by looking at indicators ROA, NPM, ROE, GITA, GPM and OPM in the period 2010 - 2011 growth rate fluctuates. Where indicators ROA, NPM, ROE, GITA, GPM and OPM in 2010 - 2011 ie decreed 16.44% - 10.5m 12.60% - 8.81%, 16.06% - 11,57%. 22,11% -15,67%, 2180% -15,70%% and 20, 96% -13,82%. Despite the dec-line, but the ability to make a profit in relation to soles, assets, or equity, of the profitability ratios calculated CVNabilla Collection still benefit.

Keywords: Profitability Ratios, Financial Statements, Income Statement, Cost of Sales, Trading Company Accounting