Matakuliah
Tahun
: <<AKUNTANSI BIAYA II>>
: <<2009>>
GROSS PROFIT ANALYSIS
Pertemuan 10 dan 11
LEARNING OBJECTIVE
•To compute Gross Profit on Sales
•To make Gross Profit Statement
•To compute changes of gross profit
•To analyze Gross Profit Variance
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definition
• Gross Profit is the excess or shortage Net Sales to Cost
of Goods Sold, these changes will be analyzed.
• Gross Profit have the role that’s very strategic and vital
for the company policy in business world.
• Gross Profit that be obtained can influences net income
(loss) for that accounting period.
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decisive factors
• Changes of gross profit depend on four-decisive factors,
as follows :
• Sales Price Variance
• Sales Volume Variance
• Cost Price Variance
• Cost Volume Variance
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Sales Price Variance
• Variance between Actual Sales Price with
Budgeted/previous Year Sales Price.
• Sales Price Variance
• = (SP2-SP1) x SV2, + increase or – decrease Sales
• SP2 = Actual Sales Price
• SP1 = Budgeted/Previous Year Sales Price.
• SV2 = Actual Volume Price
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Sales Volume Variance
• Variance between Actual Sales Volume with
Budgeted/previous Year Sales Volume.
• Sales Volume Variance
• = (SV2-SV1) x SP1,+ increase or – decrease Sales
• SV2 = Actual Sales Volume
• SV1 = Budgeted/Previous Year Sales Volume.
• SP1 = Budgeted/Previous Year Sales Price
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Cost Price Variance
• Variance between Actual Cost Price with
Budgeted/previous Year Cost Price.
• Cost Price Variance
• = (CP2-CP1) x CV2,+ increase or – decrease COGS
• CP2 = Actual Cost Price
• CP1 = Budgeted/Previous Year Cost Price.
• CV2 = Actual Cost Volume
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Cost Volume Variance
• Variance between Actual Cost Volume with
Budgeted/previous Year Cost Volume.
• Cost Volume Variance
• = (CV2-CV1) x CP1, + increase or – decrease COGS
• CV2 = Actual Cost Price
• CV1 = Budgeted/Previous Year Cost Volume.
• CP1 = Budgeted/Previous Year Cost Price.
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Example :
Entah Baratah,Co
Income Statement, Year 1 and 2
31/12/x1 31/12/x2
Sales 250 units @ $ 10
$ 2,500
300 units @ $ 12.5
$ 3,750
COGS
$ 2,000
$ 2,250
Gross Profit ……………….. $ 500
$ 1,500
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Calculation of cost/unit
• Year 20x1 :
• $ 2,000/250 units = $ 8 per unit
• Year 20x2 :
• $ 2,250/300 units = $ 7.50 per unit
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Changes of Gross Profit Analysis
• Change of Gross Profit are caused change of sales:
• a. Sales Price Variance =
•
($ 12.5 - $10 ) x 300 units = $ 750
•
 increase Sales Price, then increase Gross Profit
• b. Sales Volume Variance =
•
(300 units -250units) x $ 10 = $ 500
•
 increase Sales Volume, increase Gross Profit
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Changes of Gross Profit Analysis
• Change of Gross Profit are caused change of COGS:
• a. Cost Price Variance =
•
($ 7.50 - $8.00 ) x 300 units = ( $ 150 )
•
 decrease Cost Price, increase Gross Profit
• b. Cost Volume Variance =
•
( 300 units - 250 units) x $ 8 = $ 400
•
 increase Cost Volume, decrease Gross Profit
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Changes of Gross Profit Statement
•
•
•
•
•
•
•
Changes of Sales are caused by :
Increase Sales Price $ 750
Increase Sales Volume $ 500 + $ 1,250
Changes of COGS are caused by :
Decrease Cost Price ($ 150 )
Increase Cost Volume $ 400 + $ 250 INCREASE GROSS PROFIT
$ 1,000
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Comment
• Based on Gross Profit Analysis Statement from
Khayangan, Co show increase of gross profit 300%.
• Increase of gross profit occurs, is caused percentage of
sales increase higher than percentage of COGS
increase.
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CONCLUSION
• Changes of GROSS PROFIT Analysis can support the
price strategic and planning of company.
• Changing on each of decisive factors determine increase
or decrease on GROSS PROFIT.
• Changes of GROSS PROFIT determine increase or
decrease on NET OPERATING INCOME
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