<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_41147" LABEL="Eprints Item" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-04-18T10:26:55Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_41147_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Analisis Cost-Volume-Profit terhadap Penjualan untuk Menghasilkan Laba Optimal pada Usaha Banana Yummy Padang</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Zakhy</mods:namePart><mods:namePart type="family">Ramadian</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Tujuan penelitian adalah untuk mengetahui caramengimplementasikan teknik &#13;
analisis Cost-Volume-Profit (CVP) dan merumuskan strategi yang tepat untuk &#13;
mengoptimalkan laba Banana yummy padang.  Metodologi penelitian yang digunakan &#13;
pada penelitian Banana yummy Padang ialah analisis Cost-Volume-Profit (CVP) untuk &#13;
multi-product pada bulan juli, Agustus dan September dan untuk mengetahui berapa &#13;
titik impas (break-even), tingkat margin of safety (tingkat penjualan minimal &#13;
perusahaan agar tidak rugi) &#13;
Hasil perhitungan analisis Cost-Volume-Profit (CVP) dapat dimanfaatkan &#13;
untuk perumusan strategi mengoptimalkan laba perusahaan. Berdasarkan laporan laba &#13;
ruginya, penjualan Banana yummy Padang belum mengalami peningkatan yang &#13;
signifikan. Oleh karena itu,manager harus lebih peka untuk memberikan discount &#13;
kepada pembelinya. Dari perhitungan juga diketahui Banana yummyPadang &#13;
merupakan perusahaan dengan struktur biaya variabel yang lebih tinggi dari pada biaya &#13;
tetap.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2021</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_41147"><mets:rightsMD ID="rights_eprint_41147_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by its own author:</strong>
In self-archiving this collection of files and associated bibliographic
metadata, I grant Repository Universitas Negeri Padang the right to store
them and to make them permanently available publicly for free on-line.
I declare that this material is my own intellectual property and I
understand that Repository Universitas Negeri Padang does not assume any
responsibility if there is any breach of copyright in distributing these
files or metadata. (All authors are urged to prominently assert their
copyright on the title page of their work.)</p>

<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by someone other than its
author:</strong> I hereby declare that the collection of files and
associated bibliographic metadata that I am archiving at
Repository Universitas Negeri Padang is in the public domain. If this is
not the case, I accept full responsibility for any breach of copyright
that distributing these files or metadata may entail.</p>

<p xmlns="http://www.w3.org/1999/xhtml">Clicking on the <em>Deposit Item Now</em> button indicates your agreement to these
terms.</p>
    </mods:useAndReproduction></mets:xmlData></mets:mdWrap></mets:rightsMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="reference"><mets:file MIMETYPE="application/pdf" OWNERID="https://repository.unp.ac.id/id/eprint/41147/1/final_B1_6_ZAKHY_RAMADIAN_16133122_2240_2021.pdf" SIZE="1857579" ID="eprint_41147_82342_1"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://repository.unp.ac.id/id/eprint/41147/1/final_B1_6_ZAKHY_RAMADIAN_16133122_2240_2021.pdf"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div ADMID="TMD_eprint_41147" DMDID="DMD_eprint_41147_mods"><mets:fptr FILEID="eprint_41147_document_82342_1"></mets:fptr></mets:div></mets:structMap></mets:mets>