Elidawati Elidawati and Edy Terdjo 2026. Analysis of the Calculation of Profit Volume Costs, Break Even Points, Margin of Safety, and Contribution Margin on Profit Planning. Indonesian Economic Review. 6, 1 (Feb. 2026), 24–35. DOI:https://doi.org/10.53787/iconev.v6i1.79.