ABSTRACT
The purpose of this study was to determine the profit and loss planning process at Hotel Paseban Garut using profit volume costs. This research uses descriptive qualitative method. The data techniques used are library research and field research. Data processing techniques are with qualitative data processing. Data processing is done by way of data reduction, data presentation, and data collection. The research was conducted at Hotel Paseban Garut. Based on the results of research and discussion, it can be seen that when the contribution margin is greater than fixed costs, the sales of Hotel Paseban Garut can exceed the breakeven point; in other words, the hotel is in a safe condition so that when the company experiences a decrease in sales to the breakeven point, the hotel does not gain or lose. The results of the calculation of the margins of Hotel Paseban Garut show the level of hotel security, which means that it has a safe distance from experiencing losses.
