ANALISIS SENSITIVITAS DALAM MENGUJI DAMPAK PERUBAHAN HARGA JUAL BARANG DAN BIAYA OPERASIONAL TERHADAP KEMAMPUAN PENCAPAIAN TARGET LABA PADA PT. CENTRAL BEARINDO INTERNATIONAL

Abstract

PT. Central Bearindo International is a company engaged in the sale of lava machines. The determination of profit targets in
the company is done by drawing up a budget, which includes sales budget and operating costs. From preliminary research,
it is known that the company is not able to achieve the desired profit target. Therefore, the company needs to conduct
sensitivity analysis activities to first test the impact of changes in the sale price of goods and operating costs on the ability to
achieve profit targets.