1. Metode Persamaan
TR – TC = 0 or TR = TC
(P x QBE) – (VC x QBE) – FC = 0
Ex. Harga per unit = $200, VC = $120, TFC = $2,000
($200 x QBE) – ($120 x QBE) –$2,000 = 0
$80QBE = $2,000 QBE = 25 units or $5,000
FC FC
QBE
P VC CM
$2,000
25 units
$200 - $120
Income Statement
Pendapatan Total ($200 x 25) $5,000
-/- Biaya Variable Total ($120 x 25) $3,000
Marjin Kontribusi $2,000
-/- Biaya Tetap Total $2,000
Laba $ 0
Profit Planning/SMA-Review 1
B. TARGET LABA
Ex. Target laba = $1,200
FC
Q
P VC
$2,000 $1,200
40 units
$200 - $120
C. SETING LABA SETELAH PAJAK (NET)
Ex. Pajak 40%
FC
Q
(1 t) (P VC) (P VC)
$1,200 $2,000
50 units
(1 0.4)($200 - $120) ($200 $120 )
D. LEBIH DARI SATU PRODUK
Misalkan perusahaan pulpen dengan dua jenis produk memiliki budget:
Peerless Fantastic Total
Penjualan (unit) 120,000 40,000 160,000
Penjualan @ $5 dan $10 $600,000 $400,000 $1,000,000
Biaya Variabel @ $4 dan $3 480,000 120,000 600,000
Marjin Kontr. @ $1 dan $7 120,000 $280,000 $400,000
Biaya Tetap 300,000
Laba Operasi $100,000
Profit Planning/SMA-Review 2
Income Statement
Peerless Fantastic Total
Penjualan (unit) 90,000 30,0000 120,000
Penjualan @ $5 and $10 $450,000 $300,000 $750,000
Biaya variabel @ $4 and $3 360,000 90,000 450,000
Marjin Kontr. @ $1 and $7 $100,000 $420,000 $300,000
Biaya tetap 300,000
Laba Operasi $ 0
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Profit Planning/SMA-Review 3