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Record W3037458946 · doi:10.37385/raj.v1i1.97

ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA PERUSAHAAN YANG DIHARAPKAN (STUDI KASUS SULTAN’S BARBERSHOP)

2020· article· id· W3037458946 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueResearch in Accounting Journal (RAJ) · 2020
Typearticle
Languageid
FieldBusiness, Management and Accounting
TopicManagement and Optimization Techniques
Canadian institutionsnot available
Fundersnot available
KeywordsQuarter (Canadian coin)EarningsCost–volume–profit analysisProfit (economics)Profit marginEarnings managementBusinessOperations managementGross profitEconomicsActuarial scienceFinanceAccountingMicroeconomicsAccounting managementAccounting information systemGeography

Abstract

fetched live from OpenAlex

A company needs planning to assist management in estimating the level of profit to be obtained, with a Cost-Volume-Profit analysis that focuses on various factors that influence changes in the earnings component. This study aims to determine the application of CVP analysis as a basis for expected earnings planning for the second quarter of 2020. The method used is a descriptive method with a case study approach. Researchers gather company information and then conduct data analysis. CVP analysis is performed with break event point (BEP) analysis, contribution margin, and margin of safety. The results showed that in the first quarter the contribution margin was IDR 32,424,125. The minimum sales are IDR 19,330,018 and the break-even point is IDR 39,838,182. The company set a profit of 20% from the first quarter. To achieve the expected profit, sales are targeted at Rp. 62,775,909 in the second quarter. Management can apply CVP analysis to assist in planning earnings in the following quarter.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.010
metaresearch head score (Gemma)0.004
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication, Research integrity, Insufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.632
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0100.004
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0030.008
Science and technology studies0.0020.000
Scholarly communication0.0080.006
Open science0.0030.002
Research integrity0.0000.004
Insufficient payload (model declined to judge)0.0080.002

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.117
GPT teacher head0.349
Teacher spread0.232 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it