Keterkaitan Kel.

Cost-Volume-Profit (CVP)
3
Anggota : 1. Bramantya Yumma F0318024
2. Collin Apriliano F0318030
3. Dania Adlina Yansan F0318031
 Dasar Analisis Cost-Volume-Profit
(CVP)
WIND BICYCLE CO.
Contribution Income Statement
For the Month of June
Total Per Unit
Sales (500 bikes) $ 250,000 $ 500
Less: variable expenses 150,000 300
Contribution margin 100,000 $ 200
Less: fixed expenses 80,000
Net income $ 20,000
Contribution Margin (CM) adalah jumlah yang
ditentukan dari sales revenue sesudah dikurangi
variable expenses.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Dasar Analisis Cost-Volume-Profit
(CVP)
WIND BICYCLE CO.
Contribution Income Statement
For the Month of June
Total Per Unit
Sales (500 bikes) $ 250,000 $ 500
Less: variable expenses 150,000 300
Contribution margin 100,000 $ 200
Less: fixed expenses 80,000
Net
CMincome
goes to cover fixed$ 20,000
expenses.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Dasar Analisis Cost-Volume-Profit
(CVP)
WIND BICYCLE CO.
Contribution Income Statement
For the Month of June
Total Per Unit
Sales (500 bikes) $ 250,000 $ 500
Less: variable expenses 150,000 300
Contribution margin 100,000 $ 200
Less: fixed expenses 80,000
Net income $ 20,000
After covering fixed costs, any remaining CM
contributes to income.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Pendekatan Contribusi

Tambahan setiap unit penjualan memberi

contribution margin $200, akan membantu
mencukupi fixed expenses dan profit.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Pendekatan Contribusi

Setiap bulan Wind harus menghasilkan

setidaknya $ 80.000 total CM untuk
mencapai break even.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Pendekatan Contribusi

Jika Wind menjual 400 unit dalam sebulan,

ia akan beroperasi di break-even point.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Pendekatan Contribusi
Jika Wind menjual satu unit tambahan (401
sepeda), laba bersih akan meningkat $
200.
WIND BICYCLE CO.
Contribution Income Statement
For the Month of June
Total Per Unit
Sales (401 bikes) $ 200.500 $ 500
Less: variable expenses 120.300 300
Contribution margin 80.200 $ 200
Less: fixed expenses 80.000
Net income $ 200

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Pendekatan Contribusi
break-even point dapat didefinisikan sebagai:
Titik di mana total penjualan penjualan sama
dengan total pengeluaran (variabel dan tetap).
Titik di mana total margin kontribusi sama
dengan total biaya tetap.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Rasio Marjin Kontribusi

The contribution margin ratio is:

Contribution margin
CM Ratio =
Sales

For Wind Bicycle Co. the ratio is:

$200
= 40%
$500

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Rasio Marjin Kontribusi

Di Wind, setiap kenaikan pendapatan

penjualan sebesar $ 1,00 menghasilkan
peningkatan total kontribusi margin
sebesar 40 ¢.

Jika penjualan meningkat $ 50.000, apa

yang akan menjadi peningkatan dalam
total kontribusi margin?

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Rasio Marjin Kontribusi
400
400 Bikes
Bikes 500
500 Bikes
Bikes
Sales
Sales $$200,000
200,000 $$250,000
250,000
Less:
Less: variable
variable expenses
expenses 120,000
120,000 150,000
150,000
Contribution
Contribution margin
margin 80,000
80,000 100,000
100,000
Less:
Less: fixed
fixed expenses
expenses 80,000
80,000 80,000
80,000
Net
Net income
income $$ -- $$ 20,000
20,000

A $50,000 increase in sales revenue

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Rasio Marjin Kontribusi
400
400 Bikes
Bikes 500
500 Bikes
Bikes
Sales
Sales $$200,000
200,000 $$250,000
250,000
Less:
Less: variable
variable expenses
expenses 120,000
120,000 150,000
150,000
Contribution
Contribution margin
margin 80,000
80,000 100,000
100,000
Less:
Less: fixed
fixed expenses
expenses 80,000
80,000 80,000
80,000
Net
Net income
income $$ -- $$ 20,000
20,000

A $50,000 increase in sales revenue

results in a $20,000 increase in CM.
($50,000 × 40% = $20,000)

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Perubahan dalam Biaya Tetap dan
Volume Penjualan
Wind saat ini menjual 500 sepeda per bulan.
Manajer penjualan perusahaan percaya bahwa
peningkatan $ 10.000 dalam anggaran iklan
bulanan akan meningkatkan penjualan sepeda
menjadi 540 unit.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Perubahan dalam Biaya Tetap dan
Volume Penjualan
$80,000
$80,000++$10,000
$10,000 advertising
advertising== $90,000
$90,000
Current Sales Projected Sales
(500 bikes) (540 bikes)
Sales $ 250,000 $ 270,000
Less: variable expenses 150,000 162,000
Contribution margin 100,000 108,000
Less: fixed expenses 80,000 90,000
Net income $ 20,000 $ 18,000

Sales
Salesincreased
increasedby
by$20,000,
$20,000, but
but net
net
income
income decreased
decreased by
by$2,000
$2,000..

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Perubahan dalam Biaya Tetap dan
Volume Penjualan
The Shortcut Solution

Increase in CM (40 units X $200) $ 8,000

Increase in advertising expenses 10,000
Decrease in net income $ (2,000)

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Analisis Break-Even

Analisis titik impas dapat didekati dengan

dua cara:
Metode persamaan
Metode Marjin Kontribusi

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Metode Persamaan

Profits = Sales – (Variable expenses + Fixed expenses)

OR

Sales = Variable expenses + Fixed expenses + Profits

At the break-even point

profits equal zero.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Metode Persamaan

Here is the information from Wind Bicycle Co.:

Total
Total Per
PerUnit
Unit Percent
Percent
Sales
Sales(500
(500bikes)
bikes) $$250,000
250,000 $$ 500
500 100%
100%
Less:
Less:variable
variableexpenses
expenses 150,000
150,000 300
300 60%
60%
Contribution
Contributionmargin
margin $$100,000
100,000 $$ 200
200 40%
40%
Less:
Less:fixed
fixedexpenses
expenses 80,000
80,000
Net
Netincome
income $$ 20,000
20,000

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Metode Persamaan

We calculate the break-even point as follows:
Sales = Variable expenses + Fixed expenses + Profits

$500Q = $300Q + $80,000 + $0

Where:
Q = Number of bikes sold
$500 = Unit sales price
$300 = Unit variable expenses
$80,000 = Total fixed expenses

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Metode Persamaan

We calculate the break-even point as follows:
Sales = Variable expenses + Fixed expenses + Profits

$500Q = $300Q + $80,000 + $0

$200Q = $80,000

Q = 400 bikes

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Metode Persamaan

Kita juga dapat menggunakan persamaan berikut
untuk menghitung Break even dalam dolar penjualan.

Sales = Variable expenses + Fixed expenses + Profits

X = 0.60X + $80,000 + $0
Where:
X = Total sales dollars
0.60 = Variable expenses as a
percentage of sales
$80,000 = Total fixed expenses

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Metode Persamaan

Kita juga dapat menggunakan persamaan
berikut untuk menghitung Break even dalam
dolar penjualan.
Sales = Variable expenses + Fixed expenses + Profits

X = 0.60X + $80,000 + $0

0.40X = $80,000

X = $200,000

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Metode Marjin Kontribusi

Metode margin kontribusi adalah variasi

dari metode persamaan.

Break-even point Fixed expenses

=
in units sold Unit contribution margin

Break-even point in Fixed expenses

total sales dollars = CM ratio

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Hubungan CVP dalam Bentuk Grafik
Melihat hubungan CVP dalam grafik memberikan
manajer perspektif yang tidak dapat diperoleh
dengan cara lain. Pertimbangkan informasi berikut
untuk Wind Co .:
Income
Income Income
Income Income
Income
300
300 units
units 400
400 units
units 500
500 units
units
Sales
Sales $$ 150,000
150,000 $$ 200,000
200,000 $$250,000
250,000
Less:
Less: variable
variable expenses
expenses 90,000
90,000 120,000
120,000 150,000
150,000
Contribution
Contribution margin
margin $$ 60,000
60,000 $$ 80,000
80,000 $$100,000
100,000
Less:
Less: fixed
fixed expenses
expenses 80,000
80,000 80,000
80,000 80,000
80,000
Net
Net income
income (loss)
(loss) $$ (20,000)
(20,000) $$ -- $$ 20,000
20,000

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Grafik CVP
400,000

350,000

300,000

250,000 Total Expenses

Dollars

200,000

150,000 Fixed expenses

100,000

50,000

-
400

500
100

200

300

600

700

800
-

Units

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Grafik CVP
400,000

350,000

300,000
Total Sales
250,000
Dollars

200,000

150,000

100,000

50,000

-
400

500
100

200

300

600

700

800
-

Units

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Grafik CVP
400,000

350,000
rea
it A
300,000 o f
Pr
250,000
Dollars

200,000
Break-even point
150,000

100,000
rea
A
50,000 o ss
L
-
400

500
100

200

300

600

700

800
-

Units

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Analisis Keuntungan Target

Misalkan Wind Co. ingin tahu berapa

banyak sepeda yang harus dijual untuk
mendapat untung $ 100.000.

Kita dapat menggunakan formula CVP

untuk menentukan volume penjualan
yang dibutuhkan untuk mencapai target
angka laba bersih.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Persamaan CVP
Sales = Variable expenses + Fixed expenses + Profits

$500Q = $300Q + $80,000 + $100,000

$200Q = $180,000

Q = 900 bikes

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Pendekatan Margin Kontribusi
Kita dapat menentukan jumlah sepeda yang
harus dijual untuk mendapat untung $ 100.000
menggunakan pendekatan margin kontribusi.

Units sold to attain Fixed expenses + Target profit

=
the target profit Unit contribution margin

$80,000 + $100,000
= 900 bikes
$200

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Margin Keselamatan

Kelebihan penjualan yang dianggarkan

(atau aktual) selama volume penjualan
impas. Jumlah penjualan yang dapat
turun sebelum kerugian mulai terjadi.
Margin of safety = Total sales - Break-even sales

Let’s calculate the margin of safety for Wind.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Margin Keselamatan

Wind memiliki titik impas $ 200.000. Jika

penjualan aktual adalah $ 250.000, margin
keselamatan adalah $ 50.000 atau 100
sepeda.
Break-even
Break-even
sales
sales Actual
Actual sales
sales
400
400 units
units 500
500 units
units
Sales
Sales $$ 200,000
200,000 $$ 250,000
250,000
Less:
Less: variable
variable expenses
expenses 120,000
120,000 150,000
150,000
Contribution
Contribution margin
margin 80,000
80,000 100,000
100,000
Less:
Less: fixed
fixed expenses
expenses 80,000
80,000 80,000
80,000
Net
Net income
income $$ -- $$ 20,000
20,000

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Margin Keselamatan

Margin keselamatan dapat dinyatakan sebagai

20 persen dari penjualan.
($ 50.000 ÷ $ 250.000)
Break-even
Break-even
sales
sales Actual
Actual sales
sales
400
400 units
units 500
500 units
units
Sales
Sales $$ 200,000
200,000 $$ 250,000
250,000
Less:
Less: variable
variable expenses
expenses 120,000
120,000 150,000
150,000
Contribution
Contribution margin
margin 80,000
80,000 100,000
100,000
Less:
Less: fixed
fixed expenses
expenses 80,000
80,000 80,000
80,000
Net
Net income
income $$ -- $$ 20,000
20,000

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Leverage Operasi
 Ukuran seberapa sensitif laba bersih terhadap
perubahan persentase penjualan.
 Dengan leverage yang tinggi, peningkatan
persentase kecil dalam penjualan dapat
menghasilkan persentase peningkatan laba
bersih yang jauh lebih besar.
Degree of Contribution margin
operating leverage = Net income

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Leverage Operasi
Actual
Actual sales
sales
500
500 Bikes
Bikes
Sales
Sales $$ 250,000
250,000
Less:
Less: variable
variable expenses
expenses 150,000
150,000
Contribution
Contribution margin
margin 100,000
100,000
Less:
Less: fixed
fixed expenses
expenses 80,000
80,000
Net
Net income
income $$ 20,000
20,000

$100,000 = 5
$20,000

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Leverage Operasi

Dengan ukuran leverage operasi 5, jika

Wind meningkatkan penjualannya
sebesar 10%, laba bersih akan
meningkat sebesar 50%.
Percent increase in sales 10%
Degree of operating leverage × 5
Percent increase in profits 50%

Here’s the proof!

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Leverage Operasi

10% increase in sales from

$250,000 to $275,000 . . .
. . . results in a 50% increase in
income from $20,000 to $30,000.
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
 Konsep Bauran Penjualan
 Bauran penjualan adalah proporsi relatif di
mana produk perusahaan dijual.
 Produk yang berbeda memiliki harga jual yang
berbeda, struktur biaya, dan margin kontribusi.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Konsep Bauran Penjualan

Wind Bicycle Co. memberi informasi berikut:

Bikes Carts Total

Sales $ 250,000 100% $ 300,000 100% $ 550,000 100%
Var. exp. 150,000 60% 135,000 45% 285,000 52%
Contrib. margin $ 100,000 40% $ 165,000 55% 265,000 48%
Fixed exp. $265,000 170,000
Net income = 48% (rounded) $ 95,000
$550,000

$170,000
= $354,167 (rounded)
0.48

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 Analisis Asumsi CVP

 Harga jual konstan di seluruh

rentang yang relevan
 Biaya bersifat linier wdi seluruh
rentang yang relevan
 Di perusahaan multi-produk,
bauran penjualan konstan.
 Di perusahaan manufaktur,
persediaan tidak berubah (unit
yang diproduksi = unit yang dijual).

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000

 End of Chapter 6
We made
it!

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000