Pertemuan 6
Cost-Volume-Profit
Analysis
Pengertian
Analsis Cost, Volume dan Profit(CVP) adalah
salah satu analisis yang bermanfaat bagi para
manajer untuk melaksanakan tugasnya dengan
baik. Analsisi ini membantu untuk memahami
hubungan antara biaya, volume dan laba
dengan memfokuskan kepada 5 elemen yaitu :
a. Harga Jual Produk.
b. Volume ataun tingkat kegiatan.
c. Biaya variabel per unit.
d. Jumlah biaya tetap periode tertentu.
e. Bauran produk yang dijual.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
The Basics of Cost-VolumeProfit (CVP) Analysis
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 operating income
$ 20,000
Contribution Margin (CM) is the amount remaining from
sales revenue after variable expenses have been
deducted.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
The Basics of Cost-VolumeProfit (CVP) Analysis
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 operating income
$ 20,000
CM goes to cover fixed expenses.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
The Basics of Cost-VolumeProfit (CVP) Analysis
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 operating income
$ 20,000
After covering fixed costs, any remaining CM
contributes to income.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
The Contribution Approach
For each additional unit Wind sells, $200
more in contribution margin will help to
cover fixed expenses and profit.
Total
Sales (500 bikes)
$ 250,000
Less: variable expenses 150,000
Contribution margin
$ 100,000
Less: fixed expenses
80,000
Net operating income
$ 20,000
McGraw-Hill/Irwin
Per Unit
$
500
300
$
200
Percen
100
60
40
© The McGraw-Hill Companies, Inc., 2003
The Contribution Approach
Each month Wind must generate at least
$80,000 in total CM to break even.
Total
Sales (500 bikes)
$ 250,000
Less: variable expenses 150,000
Contribution margin
$ 100,000
Less: fixed expenses
80,000
Net operating income
$ 20,000
McGraw-Hill/Irwin
Per Unit
$
500
300
$
200
Percen
100
60
40
© The McGraw-Hill Companies, Inc., 2003
The Contribution Approach
If Wind sells 400 units in a month, it will
be operating at the break-even point.
WIND BICYCLE CO.
Contribution Income Statement
For the Month of June
Total
Per Unit
Sales (400 bikes)
$ 200,000
$ 500
Less: variable expenses
120,000
300
Contribution margin
80,000
$ 200
Less: fixed expenses
80,000
Net operating income
$
0
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
The Contribution Approach
If Wind sells one more bike (401 bikes), net
operating income will increase by $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 operating income
$
200
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
CVP Relationships in Graphic
Form
Viewing CVP relationships in a graph is often helpful.
Consider the following information for Wind Co.:
Income
300 units
Sales
$ 150,000
Less: variable expenses
90,000
Contribution margin
$
60,000
Less: fixed expenses
80,000
Net operating income
$ (20,000)
McGraw-Hill/Irwin
Income
400 units
$ 200,000
120,000
$ 80,000
80,000
$
-
Income
500 units
$ 250,000
150,000
$ 100,000
80,000
$ 20,000
© The McGraw-Hill Companies, Inc., 2003
CVP Graph
450,000
400,000
Total Sales
350,000
300,000
Total Expenses
250,000
200,000
Fixed expenses
150,000
100,000
50,000
McGraw-Hill/Irwin
100
200
300
Units
400
500
600
700
800
© The McGraw-Hill Companies, Inc., 2003
CVP Graph
450,000
400,000
350,000
300,000
250,000
200,000
Break-even point
150,000
100,000
50,000
McGraw-Hill/Irwin
100
200
300
Units
400
500
600
700
800
© The McGraw-Hill Companies, Inc., 2003
Contribution Margin Ratio
The contribution margin ratio is:
Total CM
CM Ratio =
Total sales
For Wind Bicycle Co. the ratio is:
$ 80,000
$200,000
McGraw-Hill/Irwin
= 40%
© The McGraw-Hill Companies, Inc., 2003
Contribution Margin Ratio
Or, in terms of units, the contribution margin
ratio is:
Unit CM
CM Ratio =
Unit selling price
For Wind Bicycle Co. the ratio is:
$200 = 40%
$500
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Contribution Margin Ratio
At Wind, each $1.00 increase in sales
revenue results in a total contribution
margin increase of 40¢.
If sales increase by $50,000, what will be
the increase in total contribution
margin?
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Contribution Margin Ratio
400 Bikes
Sales
$ 200,000
Less: variable expenses
120,000
Contribution margin
80,000
Less: fixed expenses
80,000
Net operating income
$
-
500 Bikes
$ 250,000
150,000
100,000
80,000
$ 20,000
A $50,000 increase in sales revenue
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Contribution Margin Ratio
400 Bikes
Sales
$ 200,000
Less: variable expenses
120,000
Contribution margin
80,000
Less: fixed expenses
80,000
Net operating income
$
-
500 Bikes
$ 250,000
150,000
100,000
80,000
$ 20,000
A $50,000 increase in sales revenue
results in a $20,000 increase in CM.
($50,000 × 40% = $20,000)
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
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
Unit contribution margin
the CM Ratio for
CMCoffee
Ratio =Klatch?
Unit selling price
a. 1.319
($1.49-$0.36)
=
b. 0.758
$1.49
c. 0.242
$1.13
=
= 0.758
$1.49
d. 4.139
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
Changes in Fixed Costs and
Sales Volume
Wind is currently selling 500 bikes per month.
The company’s sales manager believes that
an increase of $10,000 in the monthly
advertising budget would increase bike sales
to 540 units.
Should we authorize the requested increase
in the advertising budget?
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Changes in Fixed Costs and
Sales Volume
$80,000 + $10,000 advertising = $90,000
Current Sales
(500 bikes)
Sales
$
250,000
Less: variable expenses
150,000
Contribution margin
100,000
Less: fixed expenses
80,000
Net operating income
$
20,000
Projected
Sales (540
bikes)
$
270,000
162,000
108,000
90,000
$
18,000
Sales increased by $20,000, but net
operating income decreased by $2,000.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Changes in Fixed Costs and
Sales Volume
The Shortcut Solution
Increase in CM (40 units X $200)
$
Increase in advertising expenses
Decrease in net operating income $
McGraw-Hill/Irwin
8,000
10,000
(2,000)
© The McGraw-Hill Companies, Inc., 2003
Break-Even Analysis
dihitung dengan 3 cara :
1.
Graphical analysis, sudah dibahas
2.
Equation method
Profit =Sales-(VC + FC).
Sales = VC+FC+Profit.
Contribution margin method.
CM/u = P/unit – VC/unit
BEP/unit = TFC/ CM unit
BEP/Total= TFC/CM ratio.
3.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Contribution Margin Method
The contribution margin method is a
variation of the equation method.
Break-even point
=
in units sold
Break-even point in
total sales dollars =
McGraw-Hill/Irwin
Fixed expenses
Unit contribution margin
Fixed expenses
CM ratio
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
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Target Profit Analysis
Contoh :
PT.ABC memproduksi 10.000 unit, dengan variabel cost pe
runit $9, total fixed cost $24.000/tahun, harga jual $ 15/unit.
Target Profit $ 6.000 dan Tax rate 50%.
1.BEP/unit = FC/( P/unit –Vc unit).
$ 24.000/($15- $9) = 4.000 unit
2. BEP/$ = BEP/Unit x Price = 4.000 x $ 15
= $ 60.000.
3. Target laba $ 6.000, maka
BEP u = FC+ Target Profit (TP)/ ( CM)
$24.000+$6.000/$15- $9 = $30.000/$ = 5.000 unit.
BEP/$ = 5.000 x $ 15 = $ 75.000
4. Asumsikan tax rate 50%,
BEP/u = FC + TP/(1-t)
=24.000 + 6000/0,5
CM
CM
($ 24.000) + $ 12.000)/6 = 6.000 unit.
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
The Contribution Margin
Approach
We can determine the number of bikes that
must be sold to earn a profit of $100,000
using the contribution margin approach.
Unit sales to attain
=
the target profit
Fixed expenses + Target profit
Unit contribution margin
$80,000 + $100,000
$200 per bike
McGraw-Hill/Irwin
= 900 bikes
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
The Margin of Safety
Margin of safety adalah jumlah unit yang
terjual atau diharpapkan terjual ( Excess
of budgeted (or actual) diatas titik impas .
Margin of safety = Total sales - Break-even sales
Let’s calculate the margin of safety for Wind.
McGraw-Hill/Irwin
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The Margin of Safety
Wind has a break-even point of $200,000. If
actual sales are $250,000, the margin of
safety is $50,000 or 100 bikes.
Break-even
sales
400 units
Sales
$ 200,000
Less: variable expenses
120,000
Contribution margin
80,000
Less: fixed expenses
80,000
Net operating income
$
McGraw-Hill/Irwin
Actual sales
500 units
$ 250,000
150,000
100,000
80,000
$
20,000
© The McGraw-Hill Companies, Inc., 2003
The Margin of Safety
The margin of safety can be expressed as
20% of sales.
($50,000 ÷ $250,000)
Break-even
sales
400 units
Sales
$ 200,000
Less: variable expenses
120,000
Contribution margin
80,000
Less: fixed expenses
80,000
Net operating income
$
McGraw-Hill/Irwin
Actual sales
500 units
$ 250,000
150,000
100,000
80,000
$
20,000
© The McGraw-Hill Companies, Inc., 2003
Quick Check 
Coffee of
Klatch
espresso
stand in a sales
Margin
safetyis=an
Total
sales – Break-even
downtown office building.
The average
selling
= 2,100 cups
– 1,150 cups
= 950iscups
price of a cup of coffee
$1.49 and the average
variable expense per cup
or is $0.36. The average
fixed expense per month is $1,300. 2,100 cups
950 cups
of safety
are Margin
sold each
month
on
average.
What is
= 2,100
=
45%
cups
percentage
the margin of safety?
a. 3,250 cups
b. 950 cups
c. 1,150 cups
d. 2,100 cups
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
Operating Leverage
A measure of how sensitive net operating
income is to percentage changes in sales.
With high leverage, a small percentage
increase in sales can produce a much larger
percentage increase in net operating income.
Degree of
operating leverage =
McGraw-Hill/Irwin
Contribution margin
Net operating income
© The McGraw-Hill Companies, Inc., 2003
Operating Leverage
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
© The McGraw-Hill Companies, Inc., 2003
Operating Leverage
With a operating leverage of 5, if Wind
increases its sales by 10%, net operating
income would increase by 50%.
Percent increase in sales
Degree of operating leverage
Percent increase in profits
×
10%
5
50%
Here’s the verification!
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Operating Leverage
Actual sales
(500)
Sales
$ 250,000
Less variable expenses
150,000
Contribution margin
100,000
Less fixed expenses
80,000
Net operating income
$
20,000
Increased
sales (550)
$ 275,000
165,000
110,000
80,000
$
30,000
10% increase in sales from
$250,000 to $275,000 . . .
McGraw-Hill/Irwin
. . . results in a 50% increase in
income from $20,000
toCompanies,
$30,000.
© The McGraw-Hill
Inc., 2003
Quick Check 
Actual
Coffee Klatch is an espresso stand
in a sales
cups
downtown office building. The average2,100
selling
Sales
$ average
3,129
price of a cup
of coffee is $1.49 and the
Less: Variable
expenses
756
variable expense
per cup is
$0.36. The average
Contribution
margin
2,373
fixed expense
per month
is $1,300. 2,100 cups
Less:
Fixedonexpenses
are sold each
month
average.
What1,300
is
Net operating income
$
1,073
the operating
leverage?
a. 2.21
Operating
Contribution margin
= Net operating income
leverage
b. 0.45
$2,373
c. 0.34
= $1,073 = 2.21
d. 2.92
McGraw-Hill/Irwin
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McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Teaching Note:
Verify increase in profit
Actual
sales
2,100 cups
Sales
$ 3,129
Less: Variable expenses
756
Contribution margin
2,373
Less: Fixed expenses
1,300
Net operating income
$ 1,073
% change in sales
% change in net operating income
McGraw-Hill/Irwin
Increased
sales
2,520 cups
$
3,755
907
2,848
1,300
$
1,548
20.0%
44.2%
© The McGraw-Hill Companies, Inc., 2003
BEP PRODUCT MIX
Terjadi pada perusahaan yang memproduksi
dua atau lebih produk pada saat tertentu.
Analisis BEP harus menurut pandangan dari
perusahaan (sales mix), dihitung dengan
cermat agar diketahui produk mana yang lebih
dijual untuk meraih laba. Perhitungan BEP
sangat rumit, karena biaya tetapnya sama dan
terjadi perbedaan contribution margin , karena
perbedaan harga dan variabel cost per unit.
BIaya tetap disini bersifat unavoidavle (tidak
dapat dihindarkan atau tidak relevan).
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Perhatian : Untuk lebih jelasnya
masalah BEP , dapat dilihat dan
dipelajari dari MULTI MEDIA dari
materi yang lengkap..
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Multi-product break-even
analysis
Wind Bicycle Co. provides the following
information:
Bikes
250,000 100%
150,000
60%
100,000
40%
Carts
$ 300,000
135,000
$ 165,000
250,000
$
Sales
$
Var. exp.
Contrib. margin $
Fixed exp.
Net operating income
Sales mix
$
45%
300,000
100%
45%
55%
55%
Total
$ 550,000
285,000
265,000
170,000
$ 95,000
$ 550,000
100.0%
51.8%
48.2%
100.0%
$265,000
= 48.2% (rounded)
$550,000
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Multi-product break-even
analysis
Fixed expenses
Break-even sales =
CM Ratio
$170,000
=
0.482
= $352,697
Bikes
Carts
Sales
$ 158,714 100% $ 193,983
Var. exp.
95,228
60%
87,293
Contrib. margin $ 63,485
40% $ 106,691
Fixed exp.
Net operating income
Rounding error
Sales mix
McGraw-Hill/Irwin
$ 158,714
45%
$ 193,983
100%
45%
55%
55%
Total
$ 352,697
182,521
170,176
170,000
$
176
$ 352,697
100.0%
51.8%
48.2%
100.0%
© The McGraw-Hill Companies, Inc., 2003
Assumptions of CVP Analysis
Selling price is constant.
Costs are linear.
In multi-product companies, the
sales mix is constant.
In manufacturing companies,
inventories do not change (units
produced = units sold).
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
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Terima kasih
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