ANGGARAN KOMPREHENSIF DI LAUNDYIN AJA

Abstract

This study aims to analyze the preparation of a comprehensive budget for Laundryin Aja in Medan City as an application of systematic and measurable financial management. The comprehensive budget includes sales budgets, operational budgets, raw material budgets, labor budgets, overhead costs, cash budgets, and Break Even Point (BEP) analysis. The results indicate that the laundry business has significant market potential, particularly due to the increasing demand for practical clothing care services among students, office workers, and urban families. However, in its initial stage, the business faces challenges in the form of cash deficits caused by high operational costs compared to revenue. The BEP analysis reveals that the business must serve at least 1,600 kilograms of laundry per month to reach the break-even point. These findings highlight the importance of strategies to increase customer volume, improve efficiency in raw material usage, and manage labor effectively. Furthermore, service innovations such as monthly subscription packages and delivery services can be solutions to enhance revenue and strengthen competitiveness. Overall, the study concludes that Laundryin Aja is financially feasible and has promising prospects for sustainable growth if managed with disciplined financial practices and appropriate marketing strategies.