Optimalisasi Pengendalian Biaya Variabel untuk Peningkatan Profitabilitas

Abstract

This study aims to analyze variable cost control strategies in improving the profitability of
digital printing products produced by PT. Media Putra Bangsa Advertising. The research focuses on
identifying components of variable costs, including direct material costs, direct labor costs, and
variable overhead costs, as well as examining how the company controls these costs to enhance
contribution margin and profitability. This study employs a qualitative method with a case study
approach through data collection techniques such as interviews, observations, and documentation. The
results indicate that each digital printing product—banners, stickers, and backdrops—has different
levels of profitability influenced by the amount of variable costs incurred. The banner product
contributes higher profit compared to stickers and backdrops, while stickers show lower profitability
due to the high material cost per unit. The study concludes that effective variable cost control strategies,
particularly through efficient material usage and optimized production processes, are crucial for
increasing the company’s profitability.