Analisis Cost-Volume-Profit untuk perencanaan laba pada hotel resort berokupansi rendah: Studi kasus pada Hotel ABC

This study examines how Cost-Volume-Profit (CVP) analysis, particularly the Break-Even Point (BEP), can support profit planning in the Room Department of a resort hotel that budgets from historical trends rather than cost behavior. A descriptive-quantitative single-case design was applied to Hotel ABC (a pseudonym), a beach resort in Likupang, Indonesia, with four room types, for July 2026, a low-season month. Data came from hotel documentation and semi-structured interviews. Costs were classified as fixed or variable, and the weighted average contribution margin (WACM), BEP, margin of safety (MOS), and profit were computed using the sales mix. The hotel sold 188 room nights (3.99% occupancy) for Rp172,450,000. With fixed costs of Rp97,620,294 and a WACM of Rp591,862, BEP was 165 room nights (Rp151,295,225), giving an MOS of 12.27% and a Room Department profit of Rp13,649,706 after shared-cost allocation. A Rp15,000,000 profit target requires 191 room nights. The degree of operating leverage of 8.15 means that a 10% volume decline would remove about 82% of profit, while WACM and BEP do not depend on the variable-cost allocation base. Because the results cover one month, they should not be generalized to the full year.