Cost-Volume-Profit

Prepared by
Meifida Ilyas

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-2

Basics of Cost-Volume-Profit Analysis

Contribution
Contribution Margin
Margin (CM)
(CM) adalah
adalah selisih
selisih antara
antara
sales
sales revenue
revenue dengan
dengan variable
variable expenses
expenses ..

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-3

Basics of Cost-Volume-Profit Analysis

CM digunakan utk menutup fixed

expenses. Sisanya memberi
kontribusi pd net operating income.
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-4

The Contribution Approach

Sales, variable expenses, dan contribution margin dpt

juga ditunjukkan dl suatu basis per unit . Jika Racing
menambah penjualan sepeda, maka tambahan $200
CM akan dihasilkan utkmenutup fixed expenses dan
profit.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-5

The Contribution Approach

Tiap bulan, Racing hrs menghasilkan sedikitnya

$80,000 CM agar perush break even.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-6

The Contribution Approach

jika Racing menjual 400 units dl 1 bln, maka

perush beroperasi pd break-even point.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-7

The Contribution Approach

Jika Racing menjual sepeda sebanyak 401 ,

maka operating income perush sebesar
$200.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-8

The Contribution Approach

Jika Racing
menjual 430
unit sepeda,
maka net
income sebesar
$6,000.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-9

CVP Relationships in Graphic Form

Berikut data Racing pada tingkat penjualan 300,

400, dan 500 units .

Income Income Income

300 units 400 units 500 units
Sales $ 150,000 $ 200,000 $ 250,000
Less: variable expenses 90,000 120,000 150,000
Contribution margin $ 60,000 $ 80,000 $ 100,000
Less: fixed expenses 80,000 80,000 80,000
Net operating income $ (20,000) $ - $ 20,000

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-10

CVP Graph

450,000

400,000

350,000

300,000
Dollars

250,000

200,000 unit volume biasanya pd

150,000 horizontal (X) dan dollars pada
100,000 vertical (Y) .
50,000

-
- 100 200 300 400 500 600 700 800

Units

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-11

CVP Graph

450,000

400,000

350,000

300,000
Dollars

250,000

200,000

150,000 Fixed Expenses

100,000

50,000

-
- 100 200 300 400 500 600 700 800

Units

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-12

CVP Graph

450,000

400,000

350,000

300,000
Dollars

250,000
Total Expenses
200,000

150,000 Fixed Expenses

100,000

50,000

-
- 100 200 300 400 500 600 700 800

Units

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-13

CVP Graph

450,000

400,000

350,000
Total Penj
300,000
Dollars

250,000
Total Expenses
200,000

150,000 Fixed Expenses

100,000

50,000

-
- 100 200 300 400 500 600 700 800

Units

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-14

CVP Graph

450,000

400,000
Break-even point
(penjualan 400 units atau $200,000 )
350,000
r e a
300,000
o fi tA
P r
Dollars

250,000

200,000

150,000

100,000 re a
s A
50,000 L o s
-
- 100 200 300 400 500 600 700 800

Units

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-15

Contribution Margin Ratio

Contribution margin ratio adlh:

Total CM
CM Ratio =
Total sales
Rasio pd Racing Bicycle Company :
$80,000
= 40%
$200,000
setiap peningkatan penj sebesar $1.00
menghasilkan peningkatan contribution
margin sebesar 40%.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-16

Contribution Margin Ratio

atau, dalam units, contribution margin ratio dihitung dg:

Unit CM
CM Ratio =
Unit selling price
Pd Racing Bicycle Company rasionya:

$200 = 40%
$500

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-17

Contribution Margin Ratio

400 Bikes 500 Bikes

Sales $ 200,000 $ 250,000
Less: variable expenses 120,000 150,000
Contribution margin 80,000 100,000
Less: fixed expenses 80,000 80,000
Net operating income $ - $ 20,000

Peningkatan penjualan sebesar

$50,000 akan meningkatkan CM
sebesar $20,000 .
($50,000 × 40% = $20,000)

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-18

Quick Check 

Rizone Coffee menjual secangkir kopi

dengan harga $1.49 sedangkan average
variable expense per cangkir $0.36. Rata-
rata fixed expense per bln $1,300.
2,100 cangkir terjual. Berapa CM Ratio
Rizone Coffee ?
a. 1.319
b. 0.758
c. 0.242
d. 4.139
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-19

Quick Check 

Rizone Coffee menjual secangkir kopi

dengan harga $1.49 sedangkan average
variable expense per cangkir $0.36. Rata-
rata fixed expense per bln $1,300.
2,100 cangkir terjual. Berapa CM Ratio
Rizone Coffee ? Unit contribution margin
CM Ratio =
a. 1.319 Unit selling price
b. 0.758 ($1.49-$0.36)
=
c. 0.242 $1.49
d. 4.139 $1.13
= = 0.758
$1.49
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-20

Changes in Fixed Costs and Sales Volume

Jika biaya iklan/bln dinaikkan $10,000

yang menyebabkan peningkatan
penjualan dari 500 menjadi 540
berapa laba perusahaan

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-21

Changes in Fixed Costs and Sales Volume

$80,000
$80,000 ++$10,000
$10,000advertising
advertising== $90,000
$90,000

Peningkatan
Peningkatan Sales
Sales $20,000,
$20,000, tetapi
tetapi net
net operating
operating
income
income turun
turun $2,000.
$2,000.
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-22

Changes in Fixed Costs and Sales Volume

Peningkatan CM (40 units X $200) $ 8,000

Peningkatan advertising expenses 10,000
Penurunan net operating income $ (2,000)

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-23

Change in Variable Costs and Sales Volume

Jika variable costs per unit naik sebesar

$10, sementara penjualan naik dari 500
menjadi 580, berapa laba?

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-24

Change in Variable Costs and Sales Volume

580
580units
units×× $310
$310variable
variablecost/unit
cost/unit == $179,800
$179,800

Sales
Sales naik
naik $40,000,
$40,000, dan
dan net
net operating
operating income income naik naik
McGraw-Hill/Irwin
$10,200.
$10,200. Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-25

Change in Fixed Cost, Sales Price and Volume

Bagaimana dampak profit Racing Jika

(1) selling price dipotong $20 per unit,
(2) Advertising naik $15,000 per bln, dan
(3) Sales naik dari 500 menjadi 650
units per bln?

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-26

Change in Fixed Cost, Sales Price and Volume

Sales
Sales naik
naik $62,000,
$62,000, fixed
fixed costs
costs naik
naik $15,000,
$15,000, dan
dan net
net
operating
operating income
income naik
naik $2,000.
$2,000.
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-27

Change in Variable Cost, Fixed Cost and Sales Volume

Jika Racing (1) membayar komisi

penjualan $15 setiap sepeda terjual yg
sebelumnya merupakan gaji tetap penjual
sebesar $6,000 per bln, dan (2) unit sales
naik dari 500 menjadi 575 sepeda

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-28

Change in Variable Cost, Fixed Cost and Sales Volume

Sales
Sales naik
naik $37,500,
$37,500, variable
variable costs
costs naik
naik $31,125,
$31,125, tapi
tapi
fixed
fixed expenses
expenses turun
turun $6,000.
$6,000.
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-29

Change in Regular Sales Price

Jika Racing berpeluang menjual 150

sepeda ke agen lain tanpa menggangu
penjualan ke customers lain atau
menggangu fixed expenses, berapa harga
jual penjualan tersebut jika menginginkan
profits meningkat $3,000?

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-30

Change in Regular Sales Price

$ 3,000 ÷ 150 sepeda = $ 20 per sepeda

Variable cost per sepeda = 300 per sepeda
Selling price = $ 320 per sepeda

150 sepeda× $320 per sepeda = $ 48,000

Total variable costs = 45,000
kenaikan net income = $ 3,000

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-31

Break-Even Analysis

2 pendekatan Analisis Break-even :

1. Equation method
2. Contribution margin method

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 6-32

Equation Method

Profits = (Sales – Variable expenses) – Fixed expenses

atau

Sales = Variable expenses + Fixed expenses + Profits

break-even point adalah

profits = 0

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-33

Break-Even Analysis

Berikut Informasi dari Racing Bicycle Company:

Total Per Unit Percent

Sales (500 bikes) $ 250,000 $ 500 100%
Less: variable expenses 150,000 300 60%
Contribution margin $ 100,000 $ 200 40%
Less: fixed expenses 80,000
Net operating income $ 20,000

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-34

Equation Method


break-even point :
Sales = Variable expenses + Fixed expenses + Profits

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

dimana:
Q = jml sepeda terjual
$500 = Unit selling price
$300 = Unit variable expense
$80,000 = Total fixed expense

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-35

Equation Method


Maka :
Sales = Variable expenses + Fixed expenses + Profits

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

$200Q = $80,000
Q = $80,000 ÷ $200 per sepeda
Q = 400 sepeda

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-36

Equation Method


break-even point dalam sales dollars.

Sales = Variable expenses + Fixed expenses + Profits

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

dimana:
X = Total sales dollars
0.60 = %tase Variable expenses dr sales
$80,000 = Total fixed expenses

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-37

Equation Method


Maka :

Sales = Variable expenses + Fixed expenses + Profits

X = 0.60X + $80,000 + $0
0.40X = $80,000
X = $80,000 ÷ 0.40
X = $200,000

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-38

Contribution Margin Method

metode contribution margin .

Break-even point Fixed expenses

=
dl units terjual CM per unit

Break-even point dl Fixed expenses

total sales dollars = CM ratio

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-39

Contribution Margin Method

Break-even point in Fixed expenses

total sales dollars = CM ratio

$80,000
= $200,000 break-even sales
40%

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-40

Target Profit Analysis

Jika Racing Bicycle Company ingin tahu

berapa banyak sepeda terjual utk
mendapatkan profit $100,000.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-41

The CVP Equation Method

Sales = Variable expenses + Fixed expenses + Profits

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

$200Q = $180,000

Q = 900 sepeda

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 6-42

The Contribution Margin Approach

Metode contribution margin dpt digunakan utk

menentukan bahwwa 900 sepeda hrs terjual utk
mendapatkan target profit $100,000.

Unit sales utk Fixed expenses + Target profit

=
Menghasilkan laba CM per unit

$80,000 + $100,000
= 900 sepeda
$200/spd

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-43

The Margin of Safety

Margin of safety adalah selisih lebih

penjualan yg dianggarkan (aktual) atas
volume penjualan yg break-even .

Margin of safety = Total sales - Break-even sales

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-44

The Margin of Safety

Jika diasumsikan bahwa penjualan aktual Racing

Bicycle Company sebesar $250,000, dan jika
penjualan break-even sebesar $200,000, margin of
safety adalah $50,000 .
Break-even
sales Actual sales
400 units 500 units
Sales $ 200,000 $ 250,000
Less: variable expenses 120,000 150,000
Contribution margin 80,000 100,000
Less: fixed expenses 80,000 80,000
Net operating income $ - $ 20,000

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-45

The Margin of Safety

margin of safety dapat di tunjukkan sebesar

20% dari sales yaitu:
($50,000 ÷ $250,000)

Break-even
sales Actual sales
400 units 500 units
Sales $ 200,000 $ 250,000
Less: variable expenses 120,000 150,000
Contribution margin 80,000 100,000
Less: fixed expenses 80,000 80,000
Net operating income $ - $ 20,000

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-46

The Margin of Safety

Jika margin of safety Racing adalah

$50,000, dan harga/unit sepeda $500.

Margin of $50,000
= = 100 bikes
Safety dl units $500

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-47

Operating Leverage

mengukur seberapa sensitif net operating

income akibat perubahan sales.

Degree of Contribution margin

=
operating leverage Net operating income

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-48

Operating Leverage

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

$100,000 = 5
$20,000
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-49

Operating Leverage

jika penjualan Racing naik 10%, maka net

operating income naik 50%.

Percent sales naik 10%

Degree of operating leverage × 5
Percent profits naik 50%

berikut verifikasinya!

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-50

Operating Leverage

Actual sales Increased

(500) sales (550)
Sales $ 250,000 $ 275,000
Less variable expenses 150,000 165,000
Contribution margin 100,000 110,000
Less fixed expenses 80,000 80,000
Net operating income $ 20,000 $ 30,000

Salae naik 10% dari

$250,000 menjadi $275,000 . . .
. . . 50% laba naik
dari $20,000 menjadi $30,000.
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-51

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
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-52

Quick Check 
Actual sales
Coffee Klatch is an espresso stand in a 2,100 cups
downtown office building.
Sales The average $ 3,129
selling price of a cupLess:
of coffee isexpenses
Variable $1.49 and 756
the average variableContribution
expense margin
per cup is 2,373
Less: Fixed expenses 1,300
$0.36. The average fixed expense per month
Net operating income $ 1,073
is $1,300. 2,100 cups are sold each month
on average. What is the operating leverage?
a. 2.21
Operating Contribution margin
b. 0.45 leverage = Net operating income
c. 0.34 $2,373
= $1,073 = 2.21
d. 2.92
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-53

Quick Check 

At Coffee Klatch the average selling price of a cup of

coffee is $1.49, the average variable expense per cup
is $0.36, the average fixed expense per month is
$1,300 and an average of 2,100 cups are sold each
month.
If sales increase by 20%, by how much should net
operating income increase?
a. 30.0%
b. 20.0%
c. 22.1%
d. 44.2%

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-54

Quick Check 

At Coffee Klatch the average selling price of a cup of

coffee is $1.49, the average variable expense per cup
is $0.36, the average fixed expense per month is
$1,300 and an average of 2,100 cups are sold each
month.
If sales increase by 20%, by how much should net
operating income increase?
a. 30.0%
Percent increase in sales 20.0%
b. 20.0%
× Degree of operating leverage 2.21
c. 22.1% Percent increase in profit 44.20%
d. 44.2%

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-55

Verify Increase in Profit

Actual Increased
sales sales
2,100 cups 2,520 cups
Sales $ 3,129 $ 3,755
Less: Variable expenses 756 907
Contribution margin 2,373 2,848
Less: Fixed expenses 1,300 1,300
Net operating income $ 1,073 $ 1,548
% change in sales 20.0%
% change in net operating income 44.2%

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-56

The Concept of Sales Mix

• Sales mix merupakan proporsi relatif dimana

produk perusahaan terjual.
• Produk berbeda memiliki harga jual berbeda,
struktur biaya berbeda dan CM berbeda.

Asumsikan Bicycle Company menjual berbeda.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-57

Multi-product break-even analysis

Informasi Racing Bicycle Co :

$265,000
= 48.2% (pembulatan)
$550,000
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-58

Multi-product break-even analysis

Break-even Fixed expenses
sales = CM Ratio
$170,000
=
48.2%
= $352,697

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-59

CVP Analysis with Multiple Products

Contoh lain :

Unit Unit Number

Selling Variable Contribution of
Description Price Cost Margin Boards
Surfboards $ 500 $ 300 $ 200 500
Sailboards 1,000 450 550 300
Total sold 800

Number % of
Description of Boards Total
Surfboards 500 62.5% (500 ÷ 800)
Sailboards 300 37.5% (300 ÷ 800)
Total sold 800 100.0%

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-60

CVP Analysis with Multiple Products

Weighted-average unit contribution margin

Contribution Weighted
Description Margin % of Total Contribution
Surfboards $ 200 62.5% $ 125.00
Sailboards 550 37.5% 206.25
Weighted-average contribution margin $ 331.25

$200 × 62.5%

$550 × 37.5%
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 6-61

CVP Analysis with Multiple Products

Break-even point
Break-even Fixed expenses
=
point Weighted-average unit contribution margin

Break-even $170,000
=
point $331.25

Break-even
= 514 combined unit sales
point

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-62

CVP Analysis with Multiple Products

Break-even point
Break-even
= 514 combined unit sales
point

Breakeven % of Individual
Description Sales Total Sales
Surfboards 514 62.5% 321
Sailboards 514 37.5% 193
Total units 514

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 6-63

-Produk 1=
321 x 500 = 160.500
321 x 300 = 96.300
CM 64.200
-Produk 2 =
193 x 1.000 = 193.000
193 x 450 = 86.850
CM 106.150
Total CM 170.350
Fixed Cost 170.000
0
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 6-64

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