Cost-VolumeProfit

Analysis: A
Managerial
Planning Tool
1

Definisi
Definisi
CVP adalah teknik analitis yang
digunakan untuk menganalisis pengaruh
perubahan volume (unit) terhadap
perubahan laba dan biaya.

Manfaat
Manfaat CVP
CVP
Digunakan dalam mengevaluasi
rangkaian kegiatan masa depan terkait
dengan penentuan harga dan penerapan
jasa baru.

Persamaan
Persamaan Dasar
Dasar Analisis
Analisis CVP
CVP
Narrative Equation

Sales revenue
Variable Costs
Fixed Costs
= Operating income
4

Persamaan
Persamaan Dasar
Dasar Analisis
Analisis CVP
CVP
Narrative Equation with Contribution
Margin

Sales revenue
Variable expenses
= Contribution Margin

Fixed expenses

= Operating income

CONTRIBUTION
CONTRIBUTION MARGIN
MARGIN
contribution margin (per unit) atau laba
kontribusi (per unit) adalah perbedaan antara
pendapatan per unit dan biaya variabel per unit
Contribution margin is not a profit
Laba kontribusi adalah jumlah rupiah per unit
volume yang harus digunakan untuk menutup
biaya tetap (baru setelah semua biaya tetap
sudah dicover, laba kontribusi dapat
berkontribusi pada laba).
6

Relationships
Relationships Among
Among Contribution
Contribution
Margin,
Margin, Fixed
Fixed Cost,
Cost, and
and Profit
Profit
Fixed Cost = Contribution Margin
Fixed Cost
Contribution Margin
Revenue
Total Variable Cost
7

Relationships
Relationships Among
Among Contribution
Contribution
Margin,
Margin, Fixed
Fixed Cost,
Cost, and
and Profit
Profit
Fixed Cost < Contribution Margin
Fixed Cost

Profit

Contribution Margin
Revenue
Total Variable Cost
8

Relationships
Relationships Among
Among Contribution
Contribution
Margin,
Margin, Fixed
Fixed Cost,
Cost, and
and Profit
Profit
Fixed Cost > Contribution Margin
Fixed Cost

Loss

Contribution Margin
Revenue
Total Variable Cost
9

Penerapan
Penerapan CVP
CVP
Penentuan titik impas usaha
Penentuan volume kunjungan pasien
pada target laba tertentu.

10

Penerapan
Penerapan CVP
CVP
Misal: Berikut Ringkasan Laporan Laba
Rugi Klinik Ibu & Anak Permata Hati

Tot. Pendapatan ($100 x 75.000)

$7.500.000

Tot B. Variable ($ 28,18 x 75.000)

(2,113.500)

Tot Laba Kontribusi ($71,82 x 75.000) $5.386.500

Biaya Tetap
Laba Operasi

(4.967.431)
$ 419.069

11

CVP
CVP :: Break
Break Even
Even Point
Point
Ada 3 metode penentuan titik impas:
1. Metode Persamaan Laba
2. Metode rumus laba kontribusi
3. Metode grafik

12

Penentuan
Penentuan titik
titik impas
impas metode
metode persamaan
persamaan laba
laba
Laba = Pendapatan Tot Biaya Variabel Tot. Biaya Tetap
0 = ($100 x volumes) ($28,18 x Volume) $4.967.431

$7.500,000
75,000

$2.113.500
75,000

13

Penentuan
Penentuan titik
titik impas
impas metode
metode persamaan
persamaan laba
laba
Break Even in volume (number of patient visits)
0 = ($100 x volume) ($28,18 x volume) $4.967.431
0 = ($71,82 x volume) $ 4.967.431
$71,82 x volume = $ 4.967.431
volume = 69.165
Proof
Proof
Revenue
Revenue(69.165
(69.165volume)
volume)$$6.916.500
6.916.500
Less:
4.967.430
Less: Variable
Variableexp.
exp.
4.967.430
Contribution
$$ 4967431
Contributionmargin
margin
4967431
Less:
4967431
Less: Fixed
Fixedexpenses
expenses
4967431
Operating
$$
00
Operatingincome
income
14

Penentuan
Penentuan titik
titik impas
impas metode
metode laba
laba kontribusi
kontribusi
BEP (volume) =

BEP (volume) =

Total biaya tetap

Laba kontribusi per
unit
$ 4.967.431
$ 71,82

BEP (volume) = 69.165 patient visits

15

Cost-Volume-Profit Graph
Revenue
$10000 --

Total Revenue

9000 --

Total Cost

Profit

8000 --

Variable Expenses
($28.18 per unit)

7000 -6000 --

Break-Even Point

5000 --

(69.165; $6.916.500)
Fixed Expenses ($4.967.431)

4000 -- Loss
3000 2000 -1000 --

0 --

15

30

45

60

75

90

105

120 135 150

volume Sold in
thousand

165

16

CVP
CVP :: Targeted
Targeted Profit
Profit
Jika Klinik Permata Hati menginginkan
laba operasi $100,000, Berapakah volume
yang harus dicapai?
Jika menggunakan pendekatan laba
kontribusi:

Volume =

Total biaya tetap + Target Laba

Laba kontribusi per unit
17

CVP
CVP :: Targeted
Targeted Profit
Profit
Volume =

Volume =

Total biaya tetap + Target Laba

Laba kontribusi per unit
$ 4.967.431 + $ 100.000
$ 71,82

volume = 70.557 patient visits

18

CVP
CVP :: Targeted
Targeted Profit
Profit
Jika Klinik Permata Hati menginginkan
laba operasi $100,000, Berapakah volume
yang harus dicapai?
Jika menggunakan pendekatan laba
kontribusi:

Volume =

Total biaya tetap + Target Laba

Laba kontribusi per unit
19

CVP
CVP :: After
After Tax
Tax Profit
Profit Target
Target
Net income = Operating income Income taxes
= Operating income (Tax rate x Operating income)
= Operating income (1 Tax rate)
Or

Operating income =
Volume =

Net income
(1 Tax rate)

Total biaya tetap + (laba bersih/(1-tarif pajak))

Laba kontribusi per unit

20

CVP
CVP :: After
After Tax
Tax Profit
Profit Target
Target
Jika Klinik Permata Hati menginginkan laba bersih $100,000,
setelah dipotong pajak 20%, berapakah volume yang harus
dicapai?

Volume =

Volume =

Total biaya tetap + (laba bersih/(1-tarif pajak))

Laba kontribusi per unit

$ 4.967.431 + ($100.000/(1-0,2))
$ 71,82

volume = 70.905 patient visits

21

CVP
CVP :: Degree
Degree of
of Operating
Operating Leverage
Leverage
Degree of Operating Leverage (DOL) adalah
tingkat sensitivitas perubahan laba akibat
perubahan pendapatan.

Its
Its about
about risk
risk awareness!
awareness!

22

CVP
CVP :: Degree
Degree of
of Operating
Operating Leverage
Leverage
Tot. Pendapatan ($100 x 75.000)

$7.500.000

Tot B. Variable ($ 28,18 x 75.000)

(2,113.500)

Tot Laba Kontribusi ($71,82 x 75.000)

$5.386.500

Biaya Tetap
Laba Operasi

DOL =
DOL =
DOL =

(4.967.431)
$ 419.069

Total Laba kontribusi

Total Laba operasi
$ 5.386.500
$ 419.069
12,85
23

CVP
CVP :: Degree
Degree of
of Operating
Operating Leverage
Leverage
DOL 12,85 menunjukkan bahwa tingkat
sensitivitas perubahan laba operasi adalah 12,85
kali terhadap perubahan penjualan
Misal:
diperkirakan pendapatan tahun depan
meningkat 10% maka laba operasi akan
meningkat menjadi 128,5% (10% x 12,85)

24

CVP
CVP :: Degree
Degree of
of Operating
Operating Leverage
Leverage

25

Multiple-Product
Multiple-Product Analysis
Analysis
Kelas I
Revenue
Less: Variable costs
Contribution margin
Less: Direct fixed costs
Product margin
Less: Common fixed costs
Operating income

$480,000
390,000
$ 90,000
30,000
$ 60,000

Kelas II

Total

$640,000 $1,120,000
480,000
870,000
$160,000 $ 250,000
40,000
70,000
$120,000 $ 180,000
26,250
$ 153,750

26

Income
Income Statement:
Statement: B/E
B/E Solution
Solution
Kelas I
Sales
Less: Variable costs
Contribution margin
Less: Direct fixed costs
Segment margin
Less: Common fixed costs
Operating income

$184,800
150,150
$ 34,650
30,000
$ 4,650

Kelas II
$246,400
184,800
$ 61,600
40,000
$ 23,600

Total
$431,200
334,950
$ 96,250
70,000
$ 26,250
26,250
$
0

27

CVP
CVP and
and ABC
ABC

Assume the following:

Sales
$15
Salesprice
priceper
perunit
unit
$15
Variable
55
Variablecost
cost
Fixed
$180,000
Fixedcosts
costs(conventional)
(conventional)
$180,000
Fixed
Fixedcosts
costs(ABC)
(ABC) $100,000
$100,000with
with$80,000
$80,000subject
subjectto
toABC
ABCanalysis
analysis
Other
OtherData:
Data:
Unit
Level
Unit
Levelof
of
Variable
Activity
Variable
Activity
Activity
Costs
Driver
ActivityDriver
Driver
Costs
Driver
Setups
$500
100
Setups
$500
100
Inspections
50
600
Inspections
50
600

28

CVP
CVP and
and ABC
ABC
1. What is the BEP under conventional
analysis?
BEP

= $180,000 $10
= 18,000 volume

29

CVP
CVP and
and ABC
ABC
2. What is the BEP under ABC analysis?
BEP

= [$100,000 + (100 x $500) + (600 x

$50)]/$10
= 18,000 volume

30

CVP
CVP and
and ABC
ABC
3. What is the BEP if setup cost could be reduced to
$450 and inspection cost reduced to $40?
BEP

= [$100,000 + (100 x $450) + (600 x $40)]/$10

= 16,900 volume

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Assumptions
Assumptions of
of C-V-P
C-V-P Analysis
Analysis
1. The analysis assumes a linear revenue function and a
linear cost function.
2. The analysis assumes that price, total fixed costs, and
unit variable costs can be accurately identified and
remain constant over the relevant range.
3. The analysis assumes that what is produced is sold.
4. For multiple-product analysis, the sales mix is assumed
to be known.
5. The selling price and costs are assumed to be known
with certainty.
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