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Cost-Volume-Profit Analysis

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  1. Cost-Volume-Profit Analysis Pertemuan 6

  2. Pengertian Analsis Cost, Volume dan Profit(CVP) adalah salah satu analisis yang bermanfaat bagi para manajer untuk melaksanakan tugasnya dengan baik. Analsisi ini membantu untuk memahami hubungan antara biaya, volume dan laba dengan memfokuskan kepada 5 elemen yaitu :a. Harga Jual Produk.b. Volume ataun tingkat kegiatan.c. Biaya variabel per unit.d. Jumlah biaya tetap periode tertentu. e. Bauran produk yang dijual.

  3. The Basics of Cost-Volume-Profit (CVP) Analysis Contribution Margin (CM) is the amount remaining from sales revenue after variable expenses have been deducted.

  4. The Basics of Cost-Volume-Profit (CVP) Analysis CM goes to cover fixed expenses.

  5. The Basics of Cost-Volume-Profit (CVP) Analysis After covering fixed costs, any remaining CM contributes to income.

  6. The Contribution Approach For each additional unit Wind sells, $200 more in contribution margin will help to cover fixed expenses and profit.

  7. The Contribution Approach Each month Wind must generate at least $80,000 in total CM to break even.

  8. The Contribution Approach If Wind sells 400 unitsin a month, it will be operating at the break-even point.

  9. The Contribution Approach If Wind sells one more bike (401 bikes), net operating income will increase by $200.

  10. CVP Relationships in Graphic Form Viewing CVP relationships in a graph is often helpful. Consider the following information for Wind Co.:

  11. Total Sales Total Expenses Fixed expenses CVP Graph Dollars Units

  12. Break-even point CVP Graph Profit Area Dollars Loss Area Units

  13. Total CM Total sales CM Ratio = $ 80,000 $200,000 = 40% Contribution Margin Ratio The contribution margin ratiois:For Wind Bicycle Co. the ratio is:

  14. Unit CM Unit selling price CM Ratio = $200 $500 = 40% Contribution Margin Ratio Or, in terms of units, the contribution margin ratiois:For Wind Bicycle Co. the ratio is:

  15. Contribution Margin Ratio At Wind, each $1.00 increase in sales revenue results in a total contribution margin increase of 40¢. If sales increase by $50,000, what will be the increase in total contribution margin?

  16. A $50,000 increase in sales revenue Contribution Margin Ratio

  17. A $50,000 increase in sales revenue results in a $20,000 increase in CM. ($50,000 × 40% = $20,000) Contribution Margin Ratio

  18. Unit contribution margin Unit selling price CM Ratio = ($1.49-$0.36) $1.49 = $1.13 $1.49 = = 0.758 Quick Check  Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the CM Ratio for Coffee Klatch? a. 1.319 b. 0.758 c. 0.242 d. 4.139

  19. Changes in Fixed Costs and Sales Volume Wind is currently selling 500 bikes per month. The company’s sales manager believes that an increase of $10,000 in the monthly advertising budget would increase bike sales to 540 units. • Should we authorize the requested increase in the advertising budget?

  20. $80,000 + $10,000 advertising = $90,000 Changes in Fixed Costs and Sales Volume Sales increased by $20,000, but net operating income decreased by $2,000.

  21. Changes in Fixed Costs and Sales Volume The Shortcut Solution

  22. Break-Even Analysisdihitung dengan 3 cara : • Graphical analysis, sudah dibahas • Equation method Profit =Sales-(VC + FC). Sales = VC+FC+Profit. • Contribution margin method. CM/u = P/unit – VC/unit BEP/unit = TFC/ CM unit BEP/Total= TFC/CM ratio.

  23. Break-even point in units sold Fixed expenses Unit contribution margin = Contribution Margin Method The contribution margin method is a variation of the equation method. Break-even point in total sales dollars Fixed expenses CM ratio =

  24. Target Profit Analysis Contoh : PT.ABC memproduksi 10.000 unit, dengan variabel cost pe runit $9, total fixed cost $24.000/tahun, harga jual $ 15/unit. Target Profit $ 6.000 dan Tax rate 50%. 1.BEP/unit = FC/( P/unit –Vc unit). $ 24.000/($15- $9) = 4.000 unit 2. BEP/$ = BEP/Unit x Price = 4.000 x $ 15 = $ 60.000. 3. Target laba $ 6.000, maka BEP u = FC+ Target Profit (TP)/ ( CM) $24.000+$6.000/$15- $9 = $30.000/$ = 5.000 unit. BEP/$ = 5.000 x $ 15 = $ 75.000 4. Asumsikan tax rate 50%, BEP/u = FC + TP/(1-t) =24.000 + 6000/0,5 CM CM ($ 24.000) + $ 12.000)/6 = 6.000 unit. BEP $ = 6.000 x $15 = $ 90.000 Data diatas dapat dibuat dalam satu grafik.

  25. Unit sales to attain the target profit Fixed expenses + Target profit Unit contribution margin = $80,000 + $100,000 $200 per bike = 900 bikes The Contribution Margin Approach We can determine the number of bikes that must be sold to earn a profit of $100,000 using the contribution margin approach.

  26. The Margin of Safety Margin of safety adalah jumlah unit yang terjual atau diharpapkan terjual ( Excess of budgeted (or actual) diatas titik impas . Margin of safety = Total sales - Break-even sales Let’s calculate the margin of safety for Wind.

  27. The Margin of Safety Wind has a break-even point of $200,000. If actual sales are $250,000, the margin of safety is $50,000 or 100 bikes.

  28. The Margin of Safety The margin of safety can be expressed as 20%of sales.($50,000 ÷ $250,000)

  29. Margin of safety = Total sales – Break-even sales = 2,100 cups – 1,150 cups = 950 cups or 950 cups 2,100 cups Margin of safety percentage = = 45% Quick Check  Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the margin of safety? a. 3,250 cups b. 950 cups c. 1,150 cups d. 2,100 cups

  30. Degree of operating leverage Contribution margin Net operating income = Operating Leverage • A measure of how sensitive net operating income is to percentage changes in sales. • With high leverage, a small percentage increase in sales can produce a much larger percentage increase in net operating income.

  31. Operating Leverage $100,000 $20,000 = 5

  32. Operating Leverage With a operating leverage of 5, if Wind increases its sales by 10%, net operating income would increase by 50%. Here’s the verification!

  33. Operating Leverage 10% increase in sales from $250,000 to $275,000 . . . . . . results in a 50% increase in income from $20,000 to $30,000.

  34. Operating leverage Contribution margin Net operating income = $2,373 $1,073 = = 2.21 Quick Check  Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the operating leverage? a. 2.21 b. 0.45 c. 0.34 d. 2.92

  35. Teaching Note: Verify increase in profit

  36. BEP PRODUCT MIX Terjadi pada perusahaan yang memproduksi dua atau lebih produk pada saat tertentu. Analisis BEP harus menurut pandangan dari perusahaan (sales mix), dihitung dengan cermat agar diketahui produk mana yang lebih dijual untuk meraih laba. Perhitungan BEP sangat rumit, karena biaya tetapnya sama dan terjadi perbedaan contribution margin , karena perbedaan harga dan variabel cost per unit. BIaya tetap disini bersifat unavoidavle (tidak dapat dihindarkan atau tidak relevan).

  37. Perhatian : Untuk lebih jelasnya masalah BEP , dapat dilihat dan dipelajari dari MULTI MEDIA dari materi yang lengkap..

  38. Multi-product break-even analysis Wind Bicycle Co. provides the following information: $265,000 $550,000 = 48.2% (rounded)

  39. Fixed expenses CM Ratio Break-even sales = $170,000 0.482 = = $352,697 Rounding error Multi-product break-even analysis

  40. Assumptions of CVP Analysis • Selling price is constant. • Costs are linear. • In multi-product companies, the sales mix is constant. • In manufacturing companies, inventories do not change (units produced = units sold).

  41. Akhir Pertemuan 6 : Terima kasih