Cost-Volume-Profit Analysis for Business Planning of Mot Ca Phe Coffee Shop
Keywords:
CVP Analysis, Break-Even Point, Contribution Margin, Msmes, Business Planning
Abstract
Micro-enterprises in the culinary sector face significant challenges in financial management due to limited access to systematic business planning tools. This study aims to identify the cost structure, calculate the break-even point (BEP), determine the minimum sales target to achieve the desired profit, and formulate strategic recommendations based on a cost-volume-profit (CVP) analysis at mot ca phe coffee shop. The research method used a descriptive quantitative approach with primary data collection through in-depth interviews with the business owner. The results indicate that the total fixed costs per month are rp3,975,000, while the average variable cost per cup is rp11,000, and the weighted average selling price is rp22,000. The average contribution margin generated is rp11,000 per cup (50%), with a BEP of 362 cups per month, equivalent to rp7,964,000. With an actual sales volume of 900 cups per month, the business has exceeded the break-even point with a margin of safety of 59.8%, indicating adequate financial resilience. The minimum sales target to achieve a profit of rp2,000,000 per month is 544 cups. This study contributes to the cvp literature for culinary msmes by emphasizing the importance of a systematic approach to cost management and pricing
References
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Konita, N., & Rijanto, R. (2024). The effect of sales and inventory forecasting on net profit: Forecasting method with the exponential smoothing model approach. Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(04), 569–580. https://doi.org/https://orcid.org/0000-0001-6424-3181
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Maffei, M., Casciello, R., & Meucci, F. (2021). Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices. Journal of Organizational Change Management, 34(2), 462–476. https://doi.org/10.1108/JOCM-09-2020-0264
Manein, J. O. (2020). INDONESIA ACCOUNTING menggunakan metode full costing pada pembuatan rumah kayu (Studi kasus pada CV. Rajawali Tunggal Perkasa - Woloan 1 Utara. 2(1), 37–43.
Marpaung, S., Wibowo, A. P., Setiawan, T., & Suhariono, A. (2026). Strategic Planning, Performance Management, and Corporate Budgeting: An Expert Sharing Reflection for Strengthening BPJS Kesehatan’s Strategic Management System. Journal of Social and Society Tarombo, 1(1), 31–38. https://doi.org/https://doi.org/10.66784/jsst.v1i1.11
Mattoasia, Victorson Taruhb, S. A. M. (2023). Jambura Accounting Review. 4(1), 104–113.
Merkl-Davies, D. M., & Brennan, N. M. (2022). A theoretical framework of external accounting communication. Accounting, Auditing & Accountability Journal, 30(2). https://doi.org/10.1108/aaaj-04-2015-2039
Meyer, I., & Barker, R. (2020). A metamodern model for managing stakeholder relationships in non-profit organisations. Communicare: Journal for Communication Sciences in Southern Africa, 39(1), 56–79. https://hdl.handle.net/10520/EJC-1e965bec02
Mulyadi. (2025). Cost Accounting (Fifth Edition). UPP STIM YKPN Yogyakarta.
Mustofa, U. A., Edy, R. N. A. P., Kurniawan, M., & Kholid, M. F. N. (2020). Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Islam, 6(3), 508. https://doi.org/10.29040/jiei.v6i3.1372
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Razullah, M., & Sumarni, I. (2024). Pengaruh Gross Profit Margin (GPM) dan Net Profit Margin (NPM) terhadap Pertumbuhan Laba pada Perusahaan Sektor Bahan Baku yang Terdaftar pada BEI Periode 2021-2022. JAPB: Jurnal Administrasi Publik Dan Bisnis, 7(2), 1347–1351.
Regina, R., Sahade, S., A. Ngampo, M. Y., & Rijal, A. (2022). THE EFFECT OF E-LEARNING BASED LEARNING DURING THE COVID-19 PANDEMIC ON ACCOUNTING COMPUTER LEARNING RESULTS IN CLASS XII STUDENTS IN ACCOUNTING EXPERTISE PROGRAM IN SMK NEGERI I PANGKEP. KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE, 4(3), 818–830. https://doi.org/10.52208/klasikal.v4i3.623
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Saputra, G. R. (2022). Influence of Human Resource Competence, Internal Control System, Participation in Budget Preparation, and Accounting Control on Performance Accountability of Local Government Agencies. International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021), 197–203. https://doi.org/10.2991/aebmr.k.211225.028
Schmitz, J., & Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review, 29(2), 331–342. https://doi.org/10.1111/auar.12286
Supriyono, R. A. (2020). Cost Accounting: Cost Planning and Control. BPFE.
Thottoli, M. M. (2021). Knowledge and use of accounting software: evidence from Oman. Journal of Industry-University Collaboration, 3(1), 2–14. https://doi.org/10.1108/jiuc-04-2020-0005
Widiasmara, A., Kusherawati, A., Cahyaningati, R., & Paramita, R. W. D. (2022). The Effect of Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 6(1 SE-Articles), 8–15. https://doi.org/10.30741/assets.v6i1.831
Yulianto, T., & Wibowo, F. A. (2026). Revisiting Divine Sovereignty And Righteous Suffering: A Critical Theological Analysis Of The Book Of Job. Journal of Social and Society Tarombo, 1(1), 19–30. https://doi.org/https://doi.org/10.66784/jsst.v1i1.4
Yunita, N., Wardhani, R. S., Arobi, M., & Agustina, A. (2024). Green Accounting Dalam Industri Pariwisata Di Bangka Belitung Melalui Pendekatan Berkelanjutan Untuk Masa Depan. Penerbit Widina.
Abu Afifa, M., Saleh, I., & Vo Van, H. (2023). Accounting information quality in the digital era – a perspective from ERP system adoption? Global Knowledge, Memory and Communication, September. https://doi.org/10.1108/GKMC-03-2023-0101
Al-Ebel, A., Baatwah, S., & Al-Musali, M. (2020). Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level. Cogent Business & Management, 7(1), 1823587. https://doi.org/10.1080/23311975.2020.1823587
Alshurafat, H., Beattie, C., Jones, G., & Sands, J. (2020). Perceptions of the usefulness of various teaching methods in forensic accounting education. Accounting Education, 29(2), 177–204. https://doi.org/10.1080/09639284.2020.1719425
Aramayona, B., & Batel, S. (2022). The ‘Urban Village’versus the ‘City for Profit’: Querying NIMBY through a comparative analysis of touristification in Lisbon and Madrid.
Atkinson, A. A. (2019). Management Accounting Edition 5 Volume 1. PT Indeks.
Aurillia Salsabila, & Jacobus Widiatmoko. (2022). Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2021. Jurnal Mirai Manajemen, 7(1), 410–424.
Awdina, O., & Fransinatra, Z. (2023). the Influence of Current Ratio, Return on Assets, Gross Profit Margin, Total Asset Turnover, and Company Size on Profit Growth At Pt. Unilever Indonesia Tbk. Proceeding 3rd International Conference on Business & Social Sciences (ICOBUSS), 266–270. https://doi.org/10.34006/jmbi.v12i1.545
Ayunia, I. S., & Hadiah, F. (2022). Green Accounting Fails to Enhance Financial Performance in Indonesia. Indonesian Journal of Law and Economics Review, 14(2), 6–14.
Azizah, A., Arifin, Z., & Utomo, K. B. (2025). Transforming SMEs: The role of digital accounting and tax payment systems. 3334(1). https://doi.org/10.1063/5.0295671
Bhat, M. A., & Khan, S. T. (2023). Determinants of accounting students’ decision to pursue career as ACCA-certified accountants: a case study of Omani students. Management & Sustainability: An Arab Review, 2(3), 217–238. https://doi.org/10.1108/MSAR-09-2022-0043
Chandra, R., Lestari, P., Irmarita, Y. E., Purwandi, H., Khaddafi, M., & Saputra, J. (2023). ACCOUNTING SYSTEM AND FINANCIAL MANAGEMENT ACCOUNTABILITY VILLAGE OWNED ENTERPRISES (BUMDes)“MITRA KARYA SEJAHTERA” TOAPAYA SELATAN VILLAGE BINTAN DISTRICT. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 3(3), 894–902.
Cooper, R., & Kaplan, R. S. (1992). Activity-based Systems: Measuring the Costs of Resource Usage, Accounting Horizons (September 1992). Sep, 6, 1–13.
Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and accounting. Journal of Management Analytics, 7(2), 189–208. https://doi.org/10.1080/23270012.2020.1731721
Deviesa, D. (2019). Management Accounting: Strategic and Practical. Andi.
Dewi, M. S., & Kurniasari, N. (2024). The Effect of Return on Asset (ROA) and Net Profit Margin (NPM) on Profit Growth at PT Unilever Indonesia Tbk for the 2005-2023. Formosa Journal of Social Sciences (FJSS), 3(3 SE-Articles), 701–716. https://doi.org/10.55927/fjss.v3i3.10717
Dita, Eka Mutia; Ervina, D. (2021). Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Financial Performance. Journal of Finance and Accounting Studies, 3(3), 72–84.
Faccia, A., Mosteanu, N. R., Fahed, M., & Capitanio, F. (2019). Accounting Information Systems and ERP in the UAE. Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing, 90–94. https://doi.org/10.1145/3358505.3358509
Handayani, N., & Winarningsih, S. (2020). The effect of net profit margin and return on equity toward profit growth. Moneter-Jurnal Akuntansi Dan Keuangan, 7(2), 198–204.
Hanlon, M., Yeung, K., & Zuo, L. (2022). Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*. Contemporary Accounting Research, 39(2), 1150–1214. https://doi.org/10.1111/1911-3846.12739
Hansen, D., & Mowen, M. (2024). Management Accounting (8th Edition). Salemba Empat.
Kaur, A., & Lodhia, S. (2018). Stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils. Accounting, Auditing & Accountability Journal. https://doi.org/https://doi.org/10.1108/AAAJ-12-2014-1901
Konita, N., & Rijanto, R. (2024). The effect of sales and inventory forecasting on net profit: Forecasting method with the exponential smoothing model approach. Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(04), 569–580. https://doi.org/https://orcid.org/0000-0001-6424-3181
Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., & Wouters, M. J. F. (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. https://doi.org/10.2308/iace-50673
Maffei, M., Casciello, R., & Meucci, F. (2021). Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices. Journal of Organizational Change Management, 34(2), 462–476. https://doi.org/10.1108/JOCM-09-2020-0264
Manein, J. O. (2020). INDONESIA ACCOUNTING menggunakan metode full costing pada pembuatan rumah kayu (Studi kasus pada CV. Rajawali Tunggal Perkasa - Woloan 1 Utara. 2(1), 37–43.
Marpaung, S., Wibowo, A. P., Setiawan, T., & Suhariono, A. (2026). Strategic Planning, Performance Management, and Corporate Budgeting: An Expert Sharing Reflection for Strengthening BPJS Kesehatan’s Strategic Management System. Journal of Social and Society Tarombo, 1(1), 31–38. https://doi.org/https://doi.org/10.66784/jsst.v1i1.11
Mattoasia, Victorson Taruhb, S. A. M. (2023). Jambura Accounting Review. 4(1), 104–113.
Merkl-Davies, D. M., & Brennan, N. M. (2022). A theoretical framework of external accounting communication. Accounting, Auditing & Accountability Journal, 30(2). https://doi.org/10.1108/aaaj-04-2015-2039
Meyer, I., & Barker, R. (2020). A metamodern model for managing stakeholder relationships in non-profit organisations. Communicare: Journal for Communication Sciences in Southern Africa, 39(1), 56–79. https://hdl.handle.net/10520/EJC-1e965bec02
Mulyadi. (2025). Cost Accounting (Fifth Edition). UPP STIM YKPN Yogyakarta.
Mustofa, U. A., Edy, R. N. A. P., Kurniawan, M., & Kholid, M. F. N. (2020). Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Islam, 6(3), 508. https://doi.org/10.29040/jiei.v6i3.1372
Panjaitan, L., Simbolon, J. M. A., Mobo, F. D., & Purba, A. A. (2026). The Impact of Socioeconomic Differences on Multicultural Learning Experiences in School Base: Studies Case Wrong One Elementary School in Indonesia. Journal of Social and Society Tarombo, 1(1), 1–10. https://doi.org/https://doi.org/10.66784/jsst.v1i1.1
Purba, Y. O., Septiwiharti, D., Rumahorbo, E. S. P., & Marra, E. (2026). Correlation Efficacy Self Academic with Readiness Psychological Student in Face Exam End of Semester. Journal of Social and Society Tarombo, 1(1), 11–18. https://doi.org/https://doi.org/10.66784/jsst.v1i1.2
Razullah, M., & Sumarni, I. (2024). Pengaruh Gross Profit Margin (GPM) dan Net Profit Margin (NPM) terhadap Pertumbuhan Laba pada Perusahaan Sektor Bahan Baku yang Terdaftar pada BEI Periode 2021-2022. JAPB: Jurnal Administrasi Publik Dan Bisnis, 7(2), 1347–1351.
Regina, R., Sahade, S., A. Ngampo, M. Y., & Rijal, A. (2022). THE EFFECT OF E-LEARNING BASED LEARNING DURING THE COVID-19 PANDEMIC ON ACCOUNTING COMPUTER LEARNING RESULTS IN CLASS XII STUDENTS IN ACCOUNTING EXPERTISE PROGRAM IN SMK NEGERI I PANGKEP. KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE, 4(3), 818–830. https://doi.org/10.52208/klasikal.v4i3.623
Saleh, Q. Y., AL-Nimer, M. B., & Abbadi, S. S. (2023). The quality of cost accounting systems in manufacturing firms: A literature review. Cogent Bus. Manag., 10(1), 2209980. https://doi.org/10.1080/23311975.2023.2209980
Saputra, G. R. (2022). Influence of Human Resource Competence, Internal Control System, Participation in Budget Preparation, and Accounting Control on Performance Accountability of Local Government Agencies. International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021), 197–203. https://doi.org/10.2991/aebmr.k.211225.028
Schmitz, J., & Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review, 29(2), 331–342. https://doi.org/10.1111/auar.12286
Supriyono, R. A. (2020). Cost Accounting: Cost Planning and Control. BPFE.
Thottoli, M. M. (2021). Knowledge and use of accounting software: evidence from Oman. Journal of Industry-University Collaboration, 3(1), 2–14. https://doi.org/10.1108/jiuc-04-2020-0005
Widiasmara, A., Kusherawati, A., Cahyaningati, R., & Paramita, R. W. D. (2022). The Effect of Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 6(1 SE-Articles), 8–15. https://doi.org/10.30741/assets.v6i1.831
Yulianto, T., & Wibowo, F. A. (2026). Revisiting Divine Sovereignty And Righteous Suffering: A Critical Theological Analysis Of The Book Of Job. Journal of Social and Society Tarombo, 1(1), 19–30. https://doi.org/https://doi.org/10.66784/jsst.v1i1.4
Yunita, N., Wardhani, R. S., Arobi, M., & Agustina, A. (2024). Green Accounting Dalam Industri Pariwisata Di Bangka Belitung Melalui Pendekatan Berkelanjutan Untuk Masa Depan. Penerbit Widina.
Published
2026-06-23
How to Cite
Pasaribu, P., Natasya, Z., Sitorus, T., Marbun, L., & Hamonangan Sialaggan. (2026). Cost-Volume-Profit Analysis for Business Planning of Mot Ca Phe Coffee Shop. International Journal of Business and Quality Research, 4(02), 1071-1085. https://doi.org/10.63922/ijbqr.v4i02.4061
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