Analysis Of Production Cost Structure And Cost-Volume-Profit (CVP) To Evaluate The Financial Resilience Of The Ayam Penyet Zianka MSME

Abstract

This study aims to analyze the production cost structure and the relationship between costs, sales volume, and profit using the Cost-Volume-Profit (CVP) approach, and to evaluate the implications for the financial resilience of the Ayam Penyet Zianka micro, small, and medium-sized enterprise (MSME). The study uses a quantitative descriptive approach with a case-study design and secondary data from Erika et al. (2024) for November 2023 to January 2024. The analysis includes cost classification, contribution margin, break-even point (BEP), margin of safety (MOS), degree of operating leverage (DOL), and sensitivity simulations involving changes in sales and costs. The results show that variable costs dominate the cost structure at 80.47%, while fixed costs account for 19.53%. The contribution margin ratio is 50.57%, the break-even point is approximately IDR 11,310,193 or 943 units, and the margin of safety is 76.28%. Sensitivity analysis indicates that a 10% decrease in sales reduces operating profit by approximately 13.11%. Under a combined scenario involving a 10% decline in sales and a 10% increase in total variable costs, operating profit falls to IDR 11,271,256. The findings indicate that raw-material cost control, sales monitoring, and periodic break-even evaluation are important for supporting MSME financial decision-making. However, the findings are limited to historical data and simulations and therefore do not represent current financial conditions or long-term business sustainability.