EDUKASI PENERAPAN ANALISIS BIAYA – VOLUME – LABA (CVP) DALAM MENENTUKAN STRATEGI PENJUALAN DI MINIMARKET MALIKA
Keywords:
CVP Analysis, Cost–Volume–Profit, Sales Strategy, MinimarketAbstract
This community service activity aims to improve the understanding and skills of Malika Minimarket managers in applying Cost–Volume–Profit (CVP) analysis as a basis for determining sales strategies and cost control. Malika Minimarket, a retail business that has been operating since 2019, faces fluctuating sales and relatively high operating costs. The Community Service Program (PKM) implementation method includes education, mentoring, and outreach tailored to the actual business conditions based on interviews and field observations. The activity results in an increased understanding of partners regarding the concepts of fixed costs, variable costs, contribution margin, break-even point, and the relationship between sales volume and profit. The application of CVP analysis helps partners set sales targets, determine pricing and promotion strategies, and make more measured operational decisions. The activity outputs include a simple CVP module, tables for calculating BEP and profit targets, and data-driven sales strategy recommendations.
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