Cost-Volume-Profit

Analysis: A Managerial
Planning Tool

diringkas & dituturkan kembali oleh

- ALTAF -

PROGRAM STUDI D-IV AKUNTANSI

7

G:\Akm 2014-2015\gambar\evian_spider-man_hed_2014.jpg
2

Temu
ke-

Pokok Bahasan

Referensi

Cost-volume-profit-relationship

HM Ch 11

Fokus Belajar
�Urgensi CVP Analysis, definisi, karakteristik
�Perhitungan dalam CVP Analysis
�CVP �risiko & ketidakpastian: margin of safety,
operating leverage
�CVP �Activity based
�CVP �Sales mix
Urgensi CVP Analysis

Cost-volume-profit analysis (CVP analysis) is a powerful tool for

planning and decision making. Because CVP analysis emphasizes
the interrelationships of costs, quantity sold, and price, it brings
together all of the financial information of the firm. CVP analysis
can be a valuable tool to identify the extent and magnitude of
the economic trouble a division is facing and to help pinpoint the
necessary solution. For example, Microsoft�s Xbox 360 was sold
for a retail price of $399 during its late-2005 debut. However,
that price did not allow a profit. In fact, Microsoft lost about
$126 per unit. Didn�t they know that? Yes, it was a deliberate
business strategy to sell the console at a loss, but to make a
profit on the software�the games.

Tugas Baca 1
4

.Cost-volume-profit (CVP) analysis: studi efek perubahan cost dan volume atas
profit
perusahaan, mengaitkan 5 (lima) item dlm bisnis sbb.:
.Asumsi CVP analysis:
.Perilaku biaya dan pendapatan linier sepanjang kisaran relevan dari level/indeks
aktivitas
.Semua biaya dapat diklasifikasikan variabel atau tetap
.Perubahan dalam (level) aktivitas hanya faktor yang mempengaruhi biaya
.Semua unit yg diproduksi terjual
.Saat satu tipe produk terjual, salex mix lainnya relatif konstan

.CVP analysis merupakan pemodelan, shg baik untuk planning & control penjualan

Definisi, Karakteristik, Asumsi CVP

Perhitungan CVP Analysis

.Vargo Video Co. memproduksi DVD players

.Perhitungan BEP (unit/volume & dollar):
.Pdkt metik:
.Pdkt CM:
.Seandaikan Vargo menginginkan laba $120.000, berapa BEP?

�CM ini tersedia untuk

menutup fixed cost dan
mengkontribusikan income
�Konsep CM u/ pelaporan R/L
internal
�Unit CM = Unit sales � Unit
variable cost = $200
�CM ratio = Unit CM / Unit
Sales = $200 / $500 = 40%

Fixed costs$200.000CM per unit$200Fixed costs$200.000CM ratio40%

$500.000=
BEP (unit)===1.000 unitBEP (dollar)==
Fixed costs + Target Net Income$200.000 + $120.000CM per unit$200Fixed costs +
Target Net Income$200.000 + $120.000CM ratio40%
BEP (unit)===1.600 unitBEP (dollar)===$800.000
(unit)Sales=Variable cost+Fixed cost+Net income$500 Q=$300 Q+$200.000+$0$200
Q=$200.000Q=1.000 unit(volume/quantity)
(dollar)BEP=1.000 unit x $500 = $500.000
2
Contoh lain

6
.Data 1: perhitungan BEP
.Data 2: adanya pengenaan pajak:

TotalPer UnitSales (1.000 units @ $400)$400.000 $400Less : Variable

expenses(325.000) -325CM75.000 $7518,75%
Less : Fixed cost(45.000)
Operating income$30.000
Fixed costs$45.000CM per unit$75Fixed costs$45.000CM ratio18,75%
BEP (unit)===600 unitBEP (dollar)===$240.000
TotalSales (1.600 units @ $400)$640.000
Less : Variable expenses(520.000)
CM120.000
Less : Fixed cost(45.000)
Operating income$75.000
Less: Income taxes (35%)(26.250)
Net income$48.750
Net income =Operating income-(Tax rate x Operating income)
48.750 =Operating income-(0,35 x Operating income)
48.750 =0,65 (Operating income)
75.000 =Operating incomeF:\Akm-Lab Akm 2014-2015\gambar\student944.jpg
CVP Analysis & JIT

If a firm has adopted JIT (just-in-time manufacturing), the variable cost per unit
sold is reduced, and fixed costs are increased. Direct labor, for example, is
now viewed as fixed instead of variable. Direct materials, on the other hand, is
still a unit-based variable cost. In fact, the emphasis on total quality and long-
term purchasing makes the assumption that direct materials cost is strictly
proportional to units produced even more true (because waste, scrap, and
quantity discounts are eliminated). Other unit-based variable costs, such as
power and sales commissions, also persist. Additionally, the batch-level variable
is gone (in JIT, the batch is one unit). Thus, the cost equation for JIT can be
expressed as follows:

Total cost = Fixed cost + (Unit variable cost x Nb of units) + (Engineering cost x
Nb of engineering hours)
Tugas Baca
CVP �Risk & Uncertainty

An important assumption of CVP analysis is that prices and

costs are known with certainty. This is seldom the case. Risk
and uncertainty are a part of business decision making and
must be dealt with somehow. Formally, risk differs from
uncertainty in that under risk the probability distributions
of the variables are known; under uncertainty, they are not
known. For our purposes, however,the terms will be used
interchangeably. Two concepts useful to management are
margin of safety and operating leverage. Both of these may be
considered measures of risk.

3 Tugas Baca
9

.Beda actual/expected sales dan sales at BEP

.Satuannya bisa dollar/Rp atau % (rasio)
.Seandaikan Vargo mengasumsikan actual/expected sales $750.000, maka
M/S:
.M/S: kelebihan unit terjual dari BE unit; kelebihan pendapatan dari BE sales

�
=
M/S in Dollars

$250,000

Break-even Sales

$500,000

Actual (Expected) Sales

S750,000

� =
M/S Ratio

33%

Actual (Expected) Sales

$750,000

M/S in Dollars
$250,000
Current sales 500
Break-even volume 200
Margin of safety (in units) 300
Current revenue $350.000

Break-even volume 200.000

Margin of safety (in dollars) $150.000

Perubahan Variabel CVP: Margin of Safety

Pemisalan:
10
AutomatedManualSystemSystemSales (10.000 unit)$1.000.000 $1.000.000
Less: Variable expenses(500.000) (800.000)
CM500.000 200.000
Less: Fixed expenses(375.000) (100.000)
Operating income$125.000 $100.000
Unit selling price$100 $100
Unit variable cost(50) (80)
Unit CM$50 $20
DOL 4$500.000 : $125.000 = 4DOL 2$200.000 : $100.000 = 4
Sales (14.000 units) $1.400.000 $1.400.000

Less: Variable expenses -700.000 -1.120.000

Contribution margin $ 700.000 $ 280.000

Less: Fixed expenses -375.000 -100.000

Operating income $ 325.000 $ 180.000

Increase in sales 40% 40%

Degree of operating leverage (DOL) � 4 � 2

Increase in operating income 160% 80%

Assume a 40% increase in sales

Automated Manual
System System
Perubahan Variabel CVP: Operating
Leverage

F:\Akm-Lab Akm 2014-2015\gambar\maxresdefault.jpg

DOL = CM/Operating income

X 1,4

X 1,4
tetap
11

Fixed costs
+ Unit variable cost � number of units
+ Setup cost � number of setups
+ Engineering cost � number of
engineering hours
= Total cost
Persamaan biaya pada ABC:
Total revenue

� Total Cost

= Operating income

Break-Even (Units):

..
Fixed Costs+ (Setup cost number of setups)
Break-even+ (Engineering cost number of engineering hours)
in =
Price - unit variable costUnits
..
...
.....
Differences between ABC-BE and conventional-BE:
�Fixed costs differ
�Costs by vary with non-unit cost drivers

�The numerator of the ABC-BE equation has two non unit-variable cost terms
�Batch-related activities
�Product-sustaining activities

ABC dalam konteks CVP Analysis

F:\Akm-Lab Akm 2014-2015\gambar\student944.jpg

4
12

Cost DriverUnit Variable CostLevel of Cost DriverOther data:

Unit sold$10-Total fixed costs (conventional)$100.000Setups1.00020Total fixed costs
(ABC)50.000
Engineering hours301.000Unit selling price20
Unit dijual u/ menghasilkan pendapatan sebelum pajak $20,000:
Units = (Targeted income + Fixed costs) � (Price � Unit variable cost)
= ($20.000 + $100.000) � ($20 � $10)
= $120.000 � $10
= 12.000
Data yg sama dg ABC:

Units = ($20.000 + $50.000 + $20.000 + $30.000) � ($20 � $10)

= $120.000 � $10

= 12.000

Conventional-BE vs ABC-BE

Target laba $20.000

F:\Akm-Lab Akm 2014-2015\gambar\student944.jpg

13

Units = Fixed costs � (Price � Unit variable cost)

= $100.000 � ($20 � $8)

= 8.333

Projeksi laba jika 10.000 unit terjual:

Sales ($20 � 10.000) $200.000
Less: Variable expenses ($8 � 10.000) 80.000
Contribution margin $120.000
Less: Fixed expenses 100.000
Operating income $ 20.000
..
$50,000+ $1,60020Break-even+ $301,400in = 10,333$20 - $8Units
..
...
......
Jumlah ini melebihi kapasitas penjualan

Conventional-BE vs ABC-BE

Seandaikan marketing menentukan hanya 10.000 unit terjual. Desain baru menurunkan
DL sebanyak $2 (shg variable cost baru $8). Break-even (unit) yg baru sbb.:

Seandaikan dg desain baru, biaya per setup naik

dari $1.000 ke $1.600; dan kenaikan 40%
dukungan engineering
Ilustrasi Soal & Pembahasan: BEP & M/S

14

.Data projeksi Revanda Manufacturing:

.Jumlah unit yg harus dijual jika Revanda menginginkan laba $30.000
.CM adl 40%, shg jika penjualan meningkat $25.000, maka profit bertambah 40% x
$25.000 = $10.000
.Jika menginginkan laba 20% penjualan, berapa unit harus dijual?
.M/S = 10.000 unit � 8.000 unit BEP = 2.000 unit

Fixed costs$64.000CM per unit$8Fixed costs$64.000CM ratio40%

BEP (unit)===8.000 unitBEP (dollar)===$160.000
TotalPer UnitSales$200.000 $20Less: Variable expenses(120.000) -12CM$80.000 $840%
Less: Fixed expenses(64.000)
Operating income$16.000
Fixed costs + Target Net Income$64.000 + $30.000CM per unit$8BEP (unit)===11.750
unit
Operating income =(Price x Units) - (Unit variable cost x Units) - Fixed cost(0,2)
($20) Units=$20 (Units) - $12 (Units) - $64.000$4 (Units)=$64.000Units=16.000
Ilustrasi Soal & Pembahasan: BEP ABC

15

Cost DriverUnit Variable CostLevel of Cost DriverOther data:

Unit sold$5-Total fixed costs (conventional)$96.000Setups45080Total fixed costs
(ABC)50.000
Engineering hours20500
Fixed costs$96.000CM per unit($10 - $5)
BEP (unit)===19.200 unit
BEP (unit) konvensional:

BEP (units)=[Fixed cost + (Setups x Setup cost) + (Engineering hours x Engineering

cost)]/(Price - Unit variable cost)
=[$50.000 + ($450 x 80) + ($20 x 500)] : ($10 - $5)
=$96.000 : 5=19.200 unit
BEP (units)=[$50.000 + ($300 x 80) + ($20 x 425)] : ($10 - $5)
=$82.500 : $5=16.500 unit
BEP (unit) ABC:

UB mengurangi biaya setup $150 per setup, dan jumlah jam n engineering 425, berapa
BE-
ABC....?:

berkurang $150

menjadi 425

UB memproduksi T-shirt dijual per potong $10, data relevan sbb.:

Sales Mix pada CVP Analysis

.Sals mix mempengaruhi CVP Analysis karena komposisi produk

.Contribution Margin sbg alat strategi peningkatan profit
.Seandaikan Ela Manufaktura memiliki 2 produk sbb.:

DescriptionsProd. AProd. BTotalSales (PL-1 $150; PL-2 $200) $300.000 $800.000

$1.100.000
Less: Variable expenses(120.000) (600.000) (720.000)
CM$180.000 $200.000 $380.000
Less: Direct Fixed expenses(65.000) (100.000) (165.000) Total fixed exp.
Product margin$115.000 $100.000 $215.000 180.000
Less: Common fixed expenses(15.000)
Operating income$200.000
Activity level (units)2.000 4.000
Sales mix (perbandingan unit)1 2
16

Komposisi produk

$300.000/$150=2.000

$800.000/$200=4.000

5
BE (units) pada CVP-Sales Mix

ProductUnit Sales Price $Unit Variable Cost $Unit CM $Sales MixTotal CM $

A150-6090190B200-150502100190
Mencari BEP (units)

Total fixed costs$180.000CM per unit$190BEP -Products (unit)===947 unitBE Prod. A =

947 x 1 = 947 unit
BE Prod. B = 947 x 2 = 1.894 unit

17

Unit var. cost �A = $120.000/2.000 = $60

Unit var. cost �B = $600.000/4.000 = $150

Targeted Profit pada CVP-Sales Mix

.Seandaikan UB ingin profit 10% penjualan

.CM ratio = $380.000/$1.100.000 = 34,5%
.0,1 sales = 0,345 sales - $180.000
.0,245 sales = $180.000
.Sales = $734.690

18
Targeted Profit pada CVP-Sales Mix

.Seandaikan UB menambah biaya iklan $10.000 shg penjualan Prod. A ditingkatkan

800 unit, sedangkan penjualan Prod. B diturunkan 500 unit...Apakah keputusan yg
diambil?

Adanya inkremental profit,

seyogyanya strategi bisnis tsb
dilakukan

19

Kenaikan CM Prod. A (800 x $90)$72.000

Penurunan CM Prod. B (500 x $50)(25.000)
Kenaikan bersih$47.000
Minus: biaya iklan(10.000)
Laba operasional$37.000
Tugas/Latihan

20

.11-1 Basic Break-even

.11-17 Sales Revenue Approach; Variable Cost Ratio;
Contribution Margin Ratio; Margin of Safety
.11-22 Multiple-product Analysis; Changes in Sales Mix
Calculations
.Research assignment (tugas kelompok): Cari satu unit BLU, lalu
tampilkan
.profil usaha dan risiko bisnis yang dihadapi secara singkat
.penerapan CVP Analysis �BEP yang (mungkin) digunakan

Perwakilan kelompok mempresentasikannya pada temu

berikutnya

http://ultimateallianceconsultancy.com/wp-content/uploads/2011/09/solution_stuart-
450x249.jpg