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COST VOLUME PROVIT (CVP) ANALYSIS

COST VOLUME PROVIT (CVP) ANALYSIS. Dr. Lana Sularto. CVP analisis untuk menjawab pertanyaan sbb : . Berapa unit harus terjual untuk mencapai target laba perusahaan Apa pengaruh penurunan harga jual tiap unit terjual thd laba Apakah dg penambahan mesin baru akan meningkatkan laba

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COST VOLUME PROVIT (CVP) ANALYSIS

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  1. COST VOLUME PROVIT (CVP) ANALYSIS Dr. Lana Sularto

  2. CVP analisisuntukmenjawabpertanyaansbb : Berapa unit harusterjualuntukmencapai target labaperusahaan Apapengaruhpenurunanhargajualtiap unit terjualthdlaba Apakah dg penambahanmesinbaruakanmeningkatkanlaba Apakah dg pemasaran yang tinggidptmeningkatkanlaba Berapalabadptdiperolehdariprodukbaru

  3. Variable Costs Fixed Costs Total Fixed Costs Total Variable Costs Total Costs Total Costs Total Units Produced Total Units Produced Unit Fixed Costs Unit Variable Costs Per Unit Cost Per Unit Cost Total Units Produced Total Units Produced

  4. PENTINGNYA CVP ANALISIS untukmenentukanhargajual per unit untukmemilihbauranproduk yang dijual untukmenentukanstrategipemasaran yang baik untukmengevaluasidampakkeuntungan terhadapperubahanbiaya

  5. ASSUMPTIONS IN CVP total pendapatanbersifat linier (% perubahanpendapatan = % perubahan volume penjualan) biayadapatdipisahkanmenjadibiayatetap danbiayavariabel Efisiensidanproduktifitaskonsisten

  6. The Graphics 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. CONSEPTS IN CVP Example : perusahaansepatumenjual 5,000 units sepatu per bulan Sales price : $20 / unit Variable cost : $ 12 / unit Fixed cost : 40,000 per bulan

  14. MARGINAL INCOME STATEMENT Total Sales (5,000 x 20) $100,000 Variable cost (5000 x 12) 60,000 Contribution Margin $ 40,000 Fixed cost 40,000 Operational Profit $ 0 Variable cost Contribution Margin: The balance which available to cover the fixed cost of the company Sales Fixed cost Profit

  15. MARGINAL INCOME STATEMENT Total Per unit % Sales (5,000 x 20) $100,000 $ 20 100 Variable cost (5000 x 12) 60,000 12 60 Contribution Margin $ 40,000 8 40 Fixed cost 40,000 Operational Profit $ 0 Operational profit Variable cost Fixed cost Sales = + + Total Contribution Margin Total Sales Variable cost – = Variable cost per unit Contribution Margin per unit Sales price per unit = –

  16. BREAK- EVEN POINT (TITIK PULANG MODAL) BEP/TPM : titikdimanaperusahaantidakmendapatlabaatautidakmengalamikerugian Total revenue = Total cost (Variable cost+ fixed cost) Total contribution margin = Total fixed cost

  17. BREAK-EVEN POINT /TPM Contribution Margin approach Contribution Margin /unit (CM) = Sales price/unit – variable cost/ unit = $20 - $12 = $8 / unit BEP /TPM (unit) : Total CM = Total fixed cost CM/unit x Q = 40,000 8Q = 40,000 8Q = 40,000 / 8 = 5,000 units

  18. BREAK EVEN POINT/TPM Contribution margin approach % CM = CM per unit / Sales Price per unit = (8 / 20) x 100 = 0.4 @ 40% BEP/TPM ($): %CM from revenue = Total fixed cost 40% from revenue = 40,000 40% X revenue = 40,000 Revenue = 40,000 / 40% = $100,000

  19. CVP APPLICATION– DETERMINE THE PROFIT Unit sales = Total fixed cost + targeted profit CM/unit = (40,000 + 30,000) / 8 = 70,000 / 8 = 8,750 units perusahaan menargetkan laba penjualan sepatu $30,000. berapa pasang sepatu harus dijual(unit) ?

  20. CVP APPLICATION– DETERMINE THE PROFIT Sales ($) = (Total fixed cost + Targeted profit) %CM = (40,000 + 30,000)/40% = 70,000 / 40% = 70,000/0.4 = $ 175,000 perusahaan menargetkan laba $ 30,000. berapa tingkat penjualan perusahaan ($) ?

  21. CVP APPLICATION– CHANGES IN FIXED COST • BEP (unit) : = Total fixed cost/CM per unit • = (40,000 + 4,000)/8 • = 44,000/8 • = 5,500 units bila perusahaan menaikkan biaya tetap $ 4,000. informasi lain tidak berubah. Tentukan nilai BEP yang baru • BEP($) : = Total fixed cost/%CM per unit • = (40,000 + 4,000)/40% • = 44,000 / 0.4 • = $110,000

  22. CVP APPLICATION – CHANGES IN CM • CM per unit = Sales price – Variable cost/unit • (new) = $20 - 16 • = $4 • %CM per unit = (CM/ unit / S. P/ unit) x 100 • = (4/20) x 100 • = 20% jika biaya variabel per unit naik dari $12 menjadi $16. Total biaya tetap $40,000. tentukan BEP yang baru

  23. CVP APPLICATION – CHANGES IN CM • BEP (unit) = Total fixed cost/CM per unit • = 40,000 / 4 • = 10,000 units • BEP($) = Total fixed cost/% MS = 40,000 / 20% • = 40,000 / 0.2 • = $200,000 jika biaya variabel per unit naik dari $12 menjadi $16. Total biaya tetap $40,000. tentukan BEP yang baru

  24. CVP APPLICATION – CHANGES IN CM • CM per unit = Sales price – Variable cost/unit • = ($20 +3) - 16 • = $7 • % CM = CM per unit /SP per unit • = 7/23 • = 30.4% jika perusahaan menaikkan harga jual $3. biaya tetap dan biaya variabel tidak berubah. Hitunglah titik BEP

  25. CVP APPLICATION – CHANGES IN CM BEP (unit) = Total fixed cost / CM per unit = 40,000 / 7 = 5,715 units BEP ($) = Total fixed cost/ % CM = 40,000/30.4% = 40,000/0.304 = $131,579 jika perusahaan menaikkan harga jual $3. biaya tetap dan biaya variabel tidak berubah. Hitunglah titik BEP

  26. selisih antara penjualan yang dicapai dengan penjualan pada titik BEP • jika pada tahun ini penjualan perusahaan mencapai 8,000 units (harga jual, biaya tetap, biaya variabel tidak berubah. Hitunglah besar margin of safety. Margin of safety (unit) = penjualan – penjualan BEP = 8,000 – 5,000 = 3,000 unit @ 3,000 x Sales price 3,000 x 20 = $60,000 MARGIN OF SAFETY

  27. SHUT DOWN POINT ( TITIK PENUTUPAN USAHA) • Mempertimbangkan • Pendapatanpenjualan • Biayatunai ( cash cost / out of pocket costs) • RUMUS: SDP = BIAYA TETAP TUNAI/ CM RATIO

  28. SDP SDP = BIAYA TETAP TUNAI /CM = 64.500.000/(172.000-43.000) = 500 Kg ATAU SDP = 64.500.000/ 75 % = Rp 86.000.000

  29. Latihan ….

  30. Hotel “Citra Yogya” yang memiliki 30 kamar, yang menyajikanlaporanlaba-rugiuntuktahun 2010 sebagaiberikut :

  31. Pertanyaan : • Padatingkatpenjualan (rupiah) berapakah hotel akanmencapaikondisiimpas? • Padatingkatpenjualan (rupiah) berapakah hotel akandapatmencapailaba yang ditargetkan? • Beraparupiahkahpenjualanharusdinaikkanuntukdapatmenutuptambahanbiayatetap? • Berapakahtambahan rupiah penjualandiperlukanuntukdapatmenutupperubahanbiayavariabel? • Bagaimanapengaruhperubahanberbagaivariabel yang terjadisecarasimultanterhadaplaba yang diperoleh hotel? • Berapakahmaksimumtingkatpenjualanditargetkanbolehturun agar hotel tidakmenderitakerugian? • Bagaimanacaramengonversipenjualan rupiah menjaditingkatpenjualandalam unit? • Apabilatarifkamarmengalamiperubahan, bagaimanakahperubahaniniakanmempengaruhijumlahkamar yang dijual? • Kapansebaiknya hotel menutupusahanya?

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