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Analisis CVP
(Cost-Volume-
Profit)
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COST-VOLUME-PROFIT (CVP)
CVP mengungkapkan:
Unit yang harus dijual untuk mencapai titik impas
Dampak pengurangan biaya tetap pada titik
impas
Dampak kenaikan harga pada keuntungan
Analisis dampak harga berbagai tingkat biaya
atau laba
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Menggunakan Laba Operasi dalam Analisis CVP
Sales revenue
– Variable expenses
– Fixed expenses
= Operating income
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Sales (1,000 units @ $400) $400,000
Less: Variable expenses 325,000
Contribution margin $ 75,000
Less: Fixed expenses 45,000
Operating income $ 30,000
Menggunakan Laba Operasi dalam Analisis CVP
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$400,000 ÷
1,000
$325,000 ÷
1,000
0 = ($400 x Unit) – ($325 x Unit) – $45,000
Titik Impas dalam Unit
Menggunakan Laba Operasi dalam Analisis CVP
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Titik Impas dalam Units
0 = ($400 x Unit) – ($325 x Unit) – $45,000
0 = ($75 x Unit) –
$45,000$75 x Unit = $45,000
Units = 600Pembuktian:
Sales (600 units) $240,000
Less: Variable exp. 195,000
Contribution margin $ 45,000
Less: Fixed expenses 45,000
Operating income $ 0
Menggunakan Laba Operasi dalam Analisis CVP
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DEFINISI BREAK-EVEN POINT
Titik dimana total pendapatan
sama dengan total biaya; titik
keuntungan nol.
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DEFINISI CONTRIBUTION
MARGIN
Pendapatan penjualan dikurangi
biaya variabel (Sales – VC).
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FORMULA: Break-Even
Titik impas menggunakan
contribution margin.
Titik Impas per unit:
# Units = Fixed cost / Contribution margin per unit
# Units = $45,000 / ($400 - $325)
= 600
Titik impas adalah
profit sebesar 0.
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Mencapai Target Laba
Laba Operasi yang diinginkan sebesar $60,000
$60,000 = ($400 x Unit) – ($325 x Unit) – $45,000
$105,000 = $75 x UnitUnit = 1,400
Pembuktian
Sales (1,400 unit) $560,000
Less: Variable exp. 455,000
Contribution margin $105,000
Less: Fixed expenses 45,000
Operating income $ 60,000
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Laba Operasi yang diinginkan
adalah 15% dari Penjualan
0.15($400)(Unit) = ($400 x Unit) – ($325 x Unit) – $45,000
$60 x Unit = ($400 x Unit) – $325 x Unit) – $45,000
Unit = 3,000
Target Laba dari Persentase Penjualan
$60 x Unit = ($75 x Unit) – $45,000
$15 x Unit = $45,000
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Net income = Operating income – Income taxes
= Operating income – (Tax rate x Operating income)
Target Laba Setelah Pajak
= Operating income (1 –
Tax rate)
ATAU
Operating income = Net income(1 – Tax rate)
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$48,750 = Operating income – (0.35 x Operating income)
$48,750 = 0.65 (Operating income)
$75,000 = Operating income
Jika tarif pajak sebesar 35% dan perusahaan
menginginkan laba sebesar $48,750.
Berapa laba operasi yang harus diperoleh?
Target Laba Setelah Pajak
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Berapa unit barang yang harus terjual agar
mendapatkan laba operasi sebesar $48,750?
Unit = ($45,000 + $75,000)/$75
Unit = $120,000/$75
Unit = 1,600Pembuktian
Sales (1,600 unit) $640,000
Less: Variable exp. 520,000
Contribution margin $120,000
Less: Fixed expenses 45,000
Operating income $ 75,000
Less: Income tax (35%) 26,250
Net income $ 48,750
Target Laba Setelah Pajak
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BEP dalam Dolar Penjualan
Pertama, hitung contribution
margin ratio!
Sales $400,000 100.00%
Less: Variable
expenses 325,000 81.25%
Contributionmargin $ 75,000 18.75%
Less: Fixed exp. 45,000
Operating income $ 30,000
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Diketahui contribution margin ratio sebesar 18.75%,
berapa penjualan yang harus diperoleh agar terjadi impas?
Operating income = Sales – Variable costs – Fixed costs
$0 = Sales –
(Variable costs ratio x Sales) – $45,000
Sales = $240,000
$0 = Sales (1 – 0.8125) – $45,000
Sales (0.1875) = $45,000
BEP dalam Dolar Penjualan
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Hubungan antara Contribution
Margin, Fixed Cost, dan Profit
Contribution Margin
Total Variable Cost
Pendapatan
Fixed Cost
Fixed Cost = Contribution Margin
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Contribution Margin
Total Variable Cost
Fixed Cost
Fixed Cost < Contribution Margin
Laba
Pendapatan
Hubungan antara Contribution
Margin, Fixed Cost, dan Profit
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Contribution Margin
Total Variable Cost
Fixed Cost
Fixed Cost > Contribution Margin
Rugi
Pendapatan
Hubungan antara Contribution
Margin, Fixed Cost, dan Profit
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Grafik Cost-Volume-Profit
Revenue
Units Sold
$500 --
1 --
2 --
3 --
4 --
250 --
200 --
150 --
1 --
50 --
0 --5 10 15 20 25 30 35 40 45 50 55 60| | | | | | | | | | | |
Total Revenue
Total Cost
Loss
Break-Even Point
(20, $200)
Fixed Expenses ($100)
Variable Expenses
($5 per unit)
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Asumsi pada Analisis CVP
1. Analisis mengasumsikan fungsi pendapatan dan fungsi
biaya linear.
2. Analisis mengasumsikan bahwa harga, total biaya tetap,
dan biaya variabel unit dapat diidentifikasi secara akuratdan tetap konstan selama rentang yang relevan.
3. Analisis mengasumsikan bahwa apa yang diproduksi
dapat dijual.
4. Untuk analisis multiproduk, diasumsikan bahwa bauran
penjualan diketahui.
5. Harga jual dan biaya diasumsikan diketahui dengan pasti.
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Margin of Safety
(MoS)Contoh:
Sales $100,000
Less: Variable expenses 60,000
Contribution margin $ 40,000 Less: Fixed expenses 30,000
Income before taxes $ 10,000
BEP dalam dolar (R):
R = $30,000 ÷ .4 = $75,000
Safety margin = $100,000 - $75,000 = $25,000
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Degree of Operating Leverage (DOL)
DOL = CM/PROFIT
DOL = $40,000/$10,000 = 4.0
Sekarang dianggap bahwa penjualan adalah 25% lebih tinggi dariyang diproyeksikan. Berapa kah perubahan persentase
keuntungan?
Percentage change in profits = DOL x percentage change insales
Percentage change in profits = 4.0 x 25% = 100%