Profit planning is one of the most important factors that must be considered by company management. With good planning, all possibilities and opportunities in the future are known and the best steps are planned as early as possible. Having good planning will also facilitate administrative tasks, because all the arrangements that will be made are included in it. So that management can formulate policies and decide on various profitable alternatives by increasing the company's current resources and potential. In analyzing the cost-volume-profit ratio, the highlight lies in the profit planning technique for a given financial period which bases its analysis on the variation in sales revenue and costs relative to operating volume, so that this technique can be used with good profit. short term Especially when looking for alternative solutions to problems related to costs, operating volume, selling prices and profits. This research is an empirical research conducted using primary data, namely data obtained from internal companies related to the problem under study. The reason for using primary data is because secondary data is difficult to obtain and less relevant to use. Whereas with primary data, the data obtained is more accurate and responses from respondents are faster. However, only 62.5% of all respondents classify costs based on cost behavior, ie. in terms of fixed and variable costs. Meanwhile, the remaining 12% of respondents classify expenses by type or object of expenditure, 25% by activity or part of the company. This means that 37.5 × 2.5% + 25% of respondents did not properly analyze production cost planning. Thus, 62.5% of those surveyed carried out the B-V-L analysis correctly to make a good production plan. When determining the selling price, 75% of those surveyed first analyze the cost. However, only 62.5% correctly analyze costs by classifying fixed and variable costs.