Analisis Hubungan Biaya, volume, laba

1. Cost, Volume, and Profit
Relationship Analysis
Group 2 :
Nurul Aini (21080574006)
Luthfiah Hanun (21080574010)
Nindya Ayu Istichomah (21080574116)
Management Accounting

2. Definition
An analysis that estimates how changes in costs (variable and fixed)
and sales volume affect the company's profits during a certain period.
This analysis is the most adaptive and most widely applicable tool used
by managerial accountants to assist managers in making better
decisions.
CVP analysis can also provide answers to the following problems:
1. the number of units that must be sold to break even
2. the effect of reducing fixed costs at the break-even point.
3. the effect of increasing prices on profits

3. Elements of
cost-volume-
profit analysis
1. Product Price, namely the price set during
a certain period on a constant basis.
2. Volume is the number of products
produced or planned and will be sold
during a certain period.
3. Variable cost per unit is the amount of
product costs that are charged directly to
each unit of goods produced.
4. Total fixed costs are all periodic costs
over a certain period.
5. The product mix sold is the relative
proportion of products that the company
will sell.

4. Cost-Volume-
Profit
Relationship
The amount of costs incurred by the company (variable and
fixed) when calculated by the sales value of the product
obtained will directly affect the amount of profit that the
company earns during a certain period.
The volume of products produced by the company will have a
direct relationship with the amount of costs incurred by the
company during a certain period.
Operating profit is greatly affected by how many units a
company sells during a certain period.
Operating Profit ≠ Sales Revenue

5. Contribution Margins
Represents the difference between sales and variable expenses. Or
it can be interpreted as the remaining income after variable costs
are covered. Which is then to cover fixed costs and provide a profit
per unit Contribution
Margin Formula
Operating Profit Formula
Contribution Margin =
Sales Revenue – Variable Expenses
Operating Profit = Contribution Margin –
Fixed Costs
Operating Profit = Sales Revenue - Variable
Costs - Fixed Costs

6. Illustration of Contribution Margin
Whittier Company plans to sell 1,000 lawn mowers at $400 each next
year.
Product costs consist of:
Calculate and prepare a contribution margin profit
and loss statement for Whittier Company in the next
year!
Pendapatan Penjualan ($400x1.000) 400,000
$
Total Beban Variabel ($325x1.000) 325,000
$
Total Margin Kontribusi 75,000
$
Total Beban Tetap 45,000
$
Laba Operasi 30,000
$
JAWAB:
Bahan Langsung Per Unit 180
$
Tenaga Kerja Langsung Per Unit 100
$
Overhead Pabrik Variabel Per Unit 25
$
Beban Penjualan Variabel 20
$
Total Beban Variabel Per Unit 325
$
Total Overhead Pabrik Tetap 15,000
$
Total Penjualan Tetap 30,000
$
Total Beban Tetap 45,000
$

7. Break Event Point
1. Total Sales Opinion = Total Cost (Variable and Fixed)
2. Operating Profit = 0
BREAK−EVEN POINT
IN UNITS
BREAK-EVEN IN DOLLARS
OR SALES VALUE
It is the point where the total revenue equals the total cost, which is a situation where the
company does not suffer losses but also makes no profit at all.
In other words BEP occurs when:.
The purpose of finding a break-even point is to show a target of minimum sales volume that must be
achieved by the company, in order to make a profit
TOTAL BIAYA TETAP
HARGA PER UNIT – BIAYA VARIABEL PER UNIT
TOTAL BIAYA TETAP
RASIO MARGIN KONTRIBUSI

8. BEP illustration
The mowers for the Whittier Company are selling for $400 per unit, and the
variable costs are $325 per unit. While the total fixed cost is $ 45,000.
Calculate the number of lawn mowers that must be sold in order to break
even!
JAWAB:
BEP =
TOTAL BIAYA TETAP
HARGA PER UNIT – BIAYA VARIABEL PER UNIT
=
$45.000
$400 − $325
= 600 Unit
Pendapatan Penjualan ($400x600) 240,000
$
Total Beban Variabel ($325x600) 195,000
$
Total Margin Kontribusi 45,000
$
Total Beban Tetap 45,000
$
Laba Operasi -
$

9. Untung
Impas
Rugi
Pendapatan Penjualan ($400x600) 240,000
$
Total Beban Variabel ($325x600) 195,000
$
Total Margin Kontribusi 45,000
$
Total Beban Tetap 45,000
$
Laba Operasi -
$
Pendapatan Penjualan ($400x1.000) 400,000
$
Total Beban Variabel ($325x1.000) 325,000
$
Total Margin Kontribusi 75,000
$
Total Beban Tetap 45,000
$
Laba Operasi 30,000
$
Pendapatan Penjualan ($400x400) 160,000
$
Total Beban Variabel ($325x400) 130,000
$
Total Margin Kontribusi 30,000
$
Total Beban Tetap 45,000
$
Laba Operasi (15,000)
$

10. Grafik BEP
PENJUALAN
JUMLAH UNIT
Daerah biaya tetap
Daerah biaya variabel
Garis biaya total
Garis penghasilan total
$ 45.000
$ 240.000
0 600 1.000
$ 400.000
Titik impas
Daerah rugi
Daerah
laba
400
$ 15.000
Batas Garis biaya tetap

11. "CONTRIBUTION MARGIN RATIO"
ILLUSTRATION OF CONTRIBUTION MARGIN RATIO
The percentage of sales in currency values remaining after variable costs have been met. It can
also be said to be the proportion of each sale in dollars available to cover fixed costs and provide
a profit.
TOTAL MARGIN KONTRIBUSI
PENDAPATAN PENJUALAN
TOTAL MARGIN KONTRIBUSI PER UNIT
HARGA PER UNIT
After knowing the amount of volume that can provide a positive operating profit at the Whittier
Company. It is found that his Total Marginal Contribution is $325,000 and he earns a total of
$400,000 for the 1,000 units sold. Calculate the contribution margin ratio from the data!
JAWAB:
TOTAL MARGIN KONTRIBUSI
PENDAPATAN PENJUALAN
=
$325.000
$400.000
= 0,8125 = 81,25%
Contribution Margin Ratio and Variable Cost Ratio always equal 100%
CONTRIBUTION MARGIN RATIO FORMULA

12. "REACH PROFIT TARGETS"
"ILLUSTRATION OF REACHING PROFIT TARGETS"
Whittier Company sells lawn mowers at $400 per unit. The
variable cost per unit is $325 and the total fixed cost is $45,000
Calculate the number of units that the Whittier Company must
sell to earn an operating profit of $37,500!
ANSWER:
JUMLAH UNIT =
$45.000 + $37.500
$400− $325
= 1.100 Unit
"IN UNITS"
CVP analysis can also be used to provide a way to determine how
many units must be sold or how many sales must be obtained to obtain
a certain profit target.
JUMLAH UNIT =
TOTAL BIAYA TETAP + TARGET LABA
HARGA PER UNIT − BIAYA VARIABEL PER UNIT

13. "ILLUSTRATION OF REACHING PROFIT TARGETS"
Whittier Company sells lawn mowers at $400 per unit. The variable cost per unit is
$325 and the total fixed cost is $45,000
Calculate the sales revenue that the Whittier Company would have to sell to earn an
operating profit of $37,500!
JAWAB:
PENJUALAN =
$45.000 + $37.500
0,1875
= $440.000
"IN TOTAL SALES REVENUE"
PENDAPATAN PENJUALAN =
TOTAL BIAYA TETAP + TARGET LABA
RASIO MARGIN KONTRIBUSI

14. More Than One
Product Analysis
Analyze separately for each
product line
Changing more than one product
problem into a single product
problem.
Break Even Point In
Units

15. Mesin
pemotong
rumput manual
Mesin pemotong
rumput yng
dioperasikan
dengan dikendarai
Total
Penjualan $480.000 $640.000 $1.120.000
Total biaya variable 390.000 480.000 870.000
Margin kontribusi $90.000 $160.000 $250.000
Biaya tetap langsung 30.000 40.000 70.000
Margin produk $60.000 $120.000 $180.000
Biaya tetap bersama 26.250
Laba operasi $153.750
PT. Bunga has decided to offer two models of
lawn mowers: a manual lawn mower retailing
for $400 and a horse-operated mower selling
for $800. The marketing department believes
that 1,200 manual lawn mowers and 800
horse-operated lawn mowers will be sold in the
next year. On the side is a projected profit and
loss statement based on sales forecasting.
EXAMPLE

16. "Separate ANALYSIS OF EACH PRODUCT LINE"
Titik impas pe unit =
𝒃𝒊𝒂𝒚𝒂 𝒕𝒆𝒕𝒂𝒑
𝒉𝒂𝒓𝒈𝒂 −𝒃𝒊𝒂𝒚𝒂 𝒗𝒂𝒓𝒊𝒂𝒃𝒆𝒍 𝒑𝒆𝒓 𝒖𝒏𝒊𝒕
• Mesin manual =
$30.000
$75 ($400 −$325)
= 400 unit
• Mesin dikendarai =
$40.000
$200 ($800 −$600)
= 200 unit
Therefore, 400 manual lawn mowers and 200 horse-operated lawn mowers
must be sold to obtain a break-even product margin.

17. Changing more than one product problem into a single
product problem
Determine Sales Mix
Example: PT. Bunga plans to sell 1,200 units of manual lawn
mowers and 800 units of driven lawn mowers, so her sales mix in
units is 1,200:800. Usually, the sales mix is simplified down to the
smallest number. So we get a sales mix of 3:2.
Sales mix and cost-volume-profit analysis
PT. Bunga can decide to sell only one type of product, namely a
package containing three units of manual lawn mowers and two
units of motorized lawn mowers, so that the problem of selling
more than one type of product turns into a problem for one type of
product.

18. Changing more than one product problem into a single
product problem.
Produk harga Biaya variable
per unit
Margin
kontribusi
per unit
Bauran
penjualan
Margin
kontribusi
per paket
Mesin manual $400 $325 $75 3 $225
Mesin yang
dikendarai
$800 $600 $200 2 $400
Total paket $625
Titik impas paket =
𝒕𝒐𝒕𝒂𝒍 𝒃𝒊𝒂𝒚𝒂 𝒕𝒆𝒕𝒂𝒑
𝒎𝒂𝒓𝒈𝒊𝒏 𝒌𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒔𝒊 𝒑𝒆𝒓 𝒑𝒂𝒌𝒆𝒕
=
$𝟗𝟔.𝟐𝟓𝟎
$𝟔𝟐𝟓
= 154 paket
• Titik impas per unit untuk mesin manual
= 154 x 3 = 462
• Titik impas per unit untuk mesin dikendarai
= 154 x 2 = 308
Mesin pemotong
rumput manual
Mesin
pemotong
rumput yng
dioperasikan
dengan
dikendarai
Total
Penjualan $184.800 $246.400 $431.200
Total biaya variable 150.150 184.800 334.950
Margin
kontribusi
$34.650 $160.000 $96.250
Total biaya tetap $96.250
Laba operasi $0
Laporan laba rugi-solusi titik impas

19. Breakeven point in sales in dollars
For companies that have more than one product
The sales breakeven point in dollars implicitly uses an assumed sales mix, but avoids the
requirement to establish a per-package contribution margin. No information is required
regarding the data of each product. Calculation effort is almost the same as that used in the
single-product situation, the answer to the CVP question using sales dollars is still expressed in
one simple measure. However, the sales revenue approach completely sacrifices information
relating to the performance of each product.
Titik impas dalam penjualan =
𝒕𝒐𝒕𝒂𝒍 𝒃𝒊𝒂𝒚𝒂 𝒕𝒆𝒕𝒂𝒑
𝒓𝒂𝒔𝒊𝒐 𝒎𝒂𝒓𝒈𝒊𝒏 𝒌𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒔𝒊
Rasio margin kontribusi =
$𝟐𝟓𝟎.𝟎𝟎𝟎
$𝟏.𝟏𝟐𝟎.𝟎𝟎𝟎
= 0,2232
Titik impas dalam penjualan =
$𝟗𝟔.𝟐𝟓𝟎
𝟎,𝟐𝟐𝟑𝟐
= $𝟒𝟑𝟏. 𝟐𝟐𝟖

20. Cost-volume-profit analysis and risk and
uncertainty
Risk and uncertainty are part of making business
decisions and must be faced. Formally, risk differs
from uncertainty, where risk is the probability
distribution of known variables, while uncertainty
does not know the probability distribution. However,
for the purposes of CVP analysis, the terms risk and
uncertainty are used interchangeably.

21. Cost-volume-profit analysis and risk and
uncertainty
How do managers deal with risk and uncertainty? There are several
types of methods.
The first, of course, is that management must be aware of the
uncertain nature of future prices, costs, and quantities.
Next, managers move from considering the break-even point to
what is called the "break-even band". In other words, based on the
uncertain nature of the data.
Next the manager can do a sensitivity analysis or what-if analysis.

22. Concept of Margin of Safety
and Operating Leverage
Margin of safety adalah jumlah unit yang terjual atau pendapatan yang di peroleh di atas volume titik impas.
Margin of safety = penjualan - penjualan titik impas
Contoh :
Jika volume titik impas perusahaan adalah 200 saat ini dan menjual 500 unit maka margin safety adalah 300
unit:
Penjualan - Jumlah Unit Titik Impas = 500 - 200
Margin of safety dalam pendapatan penjualan. Jika volume titik impas adalah $200.000 dan pendapatan
saat ini adalah $500.000 maka margin of safety sebesar $300.000.
Pendapatan - pendapatan titik impas =$500.000-$200.000
Sales revenue margin of safety as a percentage of total sales in dollars which some managers call the
margin of safety ratio. In this example the margin of safety ratio is 60 percent:
Margin of Safety
Pendapatan
=
$300.000
$500.000

23. Konsep Margin of Safety dan Operating
Leverage
Operating leverage is the use of fixed costs to increase the rate of change in higher profits
when sales activity changes. The degree of operating leverage (DOL) can be measured for
existing sales by using the contribution margin ratio to operating profit.
DOL =
total margin kontribusi
laba operasi
Example:
PT. Bunga plans to sell 1,000 lawn mowers at a selling price of $400 each next year. PT.
Interest has a variable cost per unit of $325 and a total fixed cost of $45,000. Operating
profit at that level of sales is $30,000.
=
($400−$325)(1000 𝑢𝑛𝑖𝑡)
$30.000
= 2,5

24. Sensitivity and Cost-Volume-
Profit Analysis
Sensitivity analysis is a "what-if" technique that
examines the effect of changes in underlying
assumptions on answers. It's easy enough to plug
in data on prices, variable costs, fixed costs, and
the sales mix and create an equation to calculate
the break-even point and expected profit.
Furthermore, the data can be varied as desired to
find out how changes affect the expected profit.

25. Thank You!
Any Question?