IMPLEMENTASI ANALISIS PERILAKU BIAYA SEBAGAI DASAR PENGENDALIAN BIAYA PADA SABITE CAFE CABANG POKA AMBON

Abstrak

Cost control is a crucial aspect for the sustainability of small businesses, yet many MSMEs in Indonesia have not yet implemented it systematically and based on data. This report aims to implement cost behavior analysis as a basis for cost control at Sabite Café, Poka Branch, Ambon, using the Cost Volume Profit (CVP) analysis approach. The study used a quantitative descriptive method through direct observation, interviews with business owners, and documentation. Cost data was classified into fixed and variable costs, then processed to calculate the contribution margin, Break Even Point (BEP), profit target, and margin of safety. The results show that fixed costs of IDR 7,500,000 per month and variable costs of IDR 15,000 per cup with a selling price of IDR 25,000 per cup resulted in a contribution margin of IDR 10,000 per cup (40%). BEP was achieved at 750 cups per month (IDR 18,750,000), while actual sales in April 2026 reached 1,040 cups with a net profit of IDR 2,900,000 and a margin of safety of 27.9%. Scenario analysis shows that increasing sales volume is the most effective strategy, given the price-sensitive student segment. Regular application of CVP analysis has been proven to provide a more measurable and data-driven basis for managerial decision-making, making it highly recommended for similar small businesses.