KULIAH

Yana Abdullah, SE

 PERENCANAAN LABA DENGAN KONSEP BREAK

EVEN POINT (TITIK IMPAS)

MARGIN SAFETY
SHUT- DOWN POINT
DEGREE OF OPERATING LEVERAGE
LABA KONTRIBUSI PER UNIT
DAMPAK ANALISIS BIAYA VOLUME LABA
MATERI TAMBAHAN

Anda ingin
Menggapai
Keberhasilan
Bagaimana
caranya ?

Analisis Biaya-Volume-Laba didasarkan pada perubahanperubahan pendapatan, biaya tetap dan biaya variabel.
Perubahan-perubahan yang terjadi sangat cepat pada harga
jual yang sangat berpengaruh pada ; volume penjualan, harga
jual persatuan, jumlah produk yang dijual, biaya
variabel,biaya tetap yang akan berdampak pada anggaran.
Harga jual yang relatif berubah-ubah, maka diperlukan
menetapkan pilihan yang tepat dari berbagai alternatif,
dalam menetapkan alternatif dibutuhkan informasi akuntansi
diferensial

 Analisis Biaya-Volume-Laba didasarkan pada Perencanaan

laba jangka pendek dengan kondisi tidak terjadi perubahan

harga jual dan persaingan.
Analisis Biaya-Volume-Laba hanya dapat dilakukan dengan
menggunakan metode Variabel Costing atau Direct Costing
Analisis Biaya-Volume-Laba tidak dapat menggunakan
metode Full Costing, karena titik impas terjadi sebagai
akibat dari perubahan harga yang berdampak pada biaya
variabel dan menyebabkan terjadinya perubahan pada
volume penjualan.
Analisis Break Even Point atau Titik Impas dapat digunakan
tidak hanya pada satu jenis harga dan satu produk tetapi
dapat diproyeksikan sejumlah produk yang dijual pada
perusahaan
5

METODE PERHITUNGAN
HARGA POKOK BERDASARKAN BIAYA LANGSUNG

Variabel Costing/Direct Costing ;

Metode perhitungan harga pokok produksi
dengan menghitung biaya produksi yang
berprilaku variabel ke harga pokok produk
yakni mengalokasikan biaya variabel saja
dalam proses produksi, sedangkan biaya tetap
dialokasikan pada akhir periode.

UNSUR-UNSUR BIAYA DALAM VARIABEL

COSTING
PRIME COST

BIAYA BAHAN BAKU

TENAGA KERJA
LANGSUNG

+
BIAYA OVERHEAD =

BIAYA OVERHEAD VARIABEL

=
BIAYA PRODUKSI VARIABEL

+
BIAYA ADMINISTRASI DAN UMUM VARIABEL + BIAYA PEMASARAN
VARIABEL
=
TOTAL BIAYA PRODUK VARIABEL = HPP (Cost Of Goods Sold)
+
BIAYA OVERHEAD PABRIK TETAP + BIAYA ADMINISTRASI TETAP + BIAYA
PEMASARAN TETAP (BIAYA PERIODE)
=
LABA BERSIH
7

PERHITUNGAN LABA DENGAN VARIABEL

COSTING
PRIME COST
=

BIAYA OVERHEAD
=

JUMLAH PENJUALAN
DIKURANGI
BIAYA BAHAN BAKU +

TENAGA KERJA
LANGSUNG

DIKURANGI
BIAYA OVERHEAD VARIABEL

DIKURANGI
BIAYA ADMINISTRASI DAN UMUM VARIABEL + BIAYA
PEMASARAN VARIABEL
=
LABA KONTRIBUSI (CONTRIBUTION MARGIN)
DIKURANGI
BIAYA OVERHEAD PABRIK TETAP + BIAYA ADMINISTRASI TETAP
+ BIAYA PEMASARAN TETAP (BIAYA PERIODE)
=
LABA BERSIH (NET PROFIT)

Contoh :
Proyeksi laba-rugi untuk tahun anggaran 20xx sebagai berikut :

PT ABC
Proyeksi Laporan Rugi-Laba
Tahun Anggaran 20xx
Jumlah
Pendapatan Penjualan

Rp.500.000.000

Biaya Variabel

%
100
60

(Rp.300.000.000)
Laba Kontribusi

40
Rp.200.000.000

Biaya Tetap

30
(Rp.150.000.000)

Laba Bersih

10
Rp.50.000.000

10

1. Titik Impas (Break even Point)

Impas adalah keadaan suatu usaha yang tidak memperoleh laba dan
tidak menderita rugi
Pendapatan = Jumlah biaya
Dua cara menentukan titik impas : 1.Berdasarkan Grafis, 2.
Berdasarkan persamaan Y = cx - bx -a
Y = Laba
c = harga jual persatuan
x = jumlah produk yang dijual
b = biaya variabel persatuan
a = biaya tetap
Proyeksi BEP dengan metode VC :
Pendapatan Penjualan
cx
Biaya Variabel
bx
Laba Kontribusi
cx - bx
Biaya Tetap
a
Laba Bersih
Y

11

GRAFIS
Pendapatan

Garis Pendapatan penjualan

Biaya Variabel

320
BEP

160

Biaya Tetap

80

Volume Penjualan
0

200

400

600
12

PERSAMAAN : BEP untuk 1 jenis produk atau

jasa
Biaya Tetap
H arg a Jual Biaya Variabel
Satuan
Satuan
Biaya Tetap
BEP (Rupiah Penjualan)
Biaya Variabel
1Pendapa tan Penjualan
BEP (Kuantitas)

Biaya Tetap Laba yang diinginkan

BEP (Volume)
Contribution Margin Ratio

13

Biaya per
unit
Jumlah Unit Produk

400

Harga per unit (Rp)

55.000

Jumlah Penjualan

22.000.000

Biaya Variabel

12.000.000

Laba Kontribusi

10.000.000

Biaya Tetap

8.000.000

Laba bersih

2.000.000

100
30.000

54,4
45,6

20.000

14

BEP

PERHITUNGAN

KUANTITAS

8.000.000 : (55.000 30.000)

RUPIAH PENJUALAN

8.000.000 : 1 (12.000.000/22.000.000)

VOLUME PENJUALAN

8.000.000 + 2000.000)/45,6
(Laba Rp.2000.000,)

BEP
320 unit
Rp.17.
543.860
Rp.21.929.8
25

15

BEP

Biaya Tetap
CM Ratio Penjualan produk campuran

16

Sandal

Sepatu

Jumlah Unit Produk

400

300

Harga per unit (Rp)

55.000

75.000

JUMLAH

1100

Jumlah Penjualan

22.000.00 22.500.00
0
0

42.500.00
0

100

Biaya Variabel

12.000.00 14.000.00
0
0

26.000.00
0

62,2

Laba Kontribusi

10.000.00 8.500.000
0

16.500.00
0

38,8

Biaya Tetap

8.000.000

Laba Bersih

8.500.000

17

BEP

=
=
=

Biaya Tetap : CM penjualan Produk Campur

Rp. 8.000.000 / 0.388
Rp. 20.618.556,7 untuk perusahaan

BEP untuk sandal for Regular Model:

(400/700) x Rp.20.618.556,7 = Rp.11.782.031,4
BEP untuk sepatu :
(300/700) x Rp.20.618.556,7 = Rp.8.836.525,3

18

SSK1
Jumlah Unit
Produk

SPK2

PHH1

PTH2

JUMLA
H

200

300

250

450

2000

2200

3000

1800

Jumlah Penjualan

400.00
0

660.00
0

750.00 810.00
0
0

2.620.0
00

100

Biaya Variabel

260.00
0

430.00
0

520.00 640.00
0
0

1.850.0
00

70,6

Laba Kontribusi

770.000

29,4

Biaya Tetap

200.000

Laba Bersih

570.000

Harga per unit

(Rp)

1100

19

BEP

=
=
=

Biaya Tetap : CM penjualan Produk Campur

Rp. 200.000 / 0.294
Rp. 680.272,11 untuk perusahaan

Produk

Perhitungan

BEP

SSK1

200/1100 x Rp. 680.272,11

113.378,68

SPK2

300/1100 x Rp. 2.619.047,6

714.285,7

PHH1

250/1100 x Rp. 2.619.047,6

595.238

PTH2

450/1100 x Rp. 2.619.047,6

1.071.428,5

20

BEP

=
=
=

Biaya Tetap : CM penjualan Produk Campur

Rp. 8.000.000 / 0.388
20.618.556,7 untuk perusahaan

BEP untuk sandal :

(400/700) x Rp.20.618.556,7 = Rp.11.782.031,4
BEP untuk sepatu :
(300/700) x Rp.20.618.556,7 = Rp.8.836.525,3

21

2. MARGIN SAFETY
Konsep :
- Margin Safety adalah analisis titik
impas
berkaitan
dengan
jumlah
volume
penjualan
minimal
agar
perusahaan tidak menderita rugi.
-

Selisih antara volume penjualan yang

dianggarkan dengan volume penjualan
impas merupakan angka margin safety

22

2. MARGIN SAFETY
Rumus :
Margin of Safety (MS) := (Penjualan yang dianggarkan
(PA) Penjualan sesuai dengan BEP (PBEP )

MS = PA PBEP X 100 %
23

Contoh :
Sandal

Jumlah Unit Produk

400

Harga per unit (Rp)

55.000

Jumlah Penjualan yang

direncanakan/dianggarkan

22.000.000

Volume Penjualan sesuai

dengan BEP

17. 543.860

Margin Safety

4.456.140 22.000.000/
4.456.140

100

20,2

Penurunan penjualan maksimal Rp. 4.456.140 atau sebesar 20,2 % agar

perusahaan tidak mengalami kerugian

24

3.SHUT-DOWN POINT
-

Titik penutupan usaha yakni usaha dihentikan apabila

pendapatan yang diperoleh tidak dapat menutup biaya
tunai

Biaya Tunai adalah biaya-biaya yang memerlukan

pembayaran segera dengan uang kas, antara lain; gaji,
upah, pemeliharaan pada prinsipnya tidak dapat hutang.

Untuk mengetahui tingkat penjualan berapa usaha

dihentikan dapat dilakukan dengan mencari titik potong
antara garis pendapatan penjualan dengan garis biaya
tunai pada grafis

25

Rumus
Biaya Tetap Tunai
Titik Tutup Usia
Contribution margin ratio

Rumus menjelaskan bahwa penutupan usaha didasarkan perhitungan

biaya tunai dibagi rasio laba kontibusi Misal ; Biaya tunai (biaya gaji, biaya
Operasional harian, dll) yang harus dikeluarkan (out of pocket)
Sebesar Rp.5.000.000,- sedangkan ratio laba kontibusi yakni Persentase
laba yang diperoleh dari penjualan dikurangi seluruh biaya variabel asumsi
sebesar 75 %, maka titik penutupan = Rp.5000.000,- : 75 %
sebesar Rp.6.666.666,- Artinya pada saat perusahaan mendapatkan hasil
penjualan sebesar Rp.6.666.666,- perusahaan segera menutup usahanya.

26

4. Degree of Operating Leverage (DOL)

27

Parameter pengukuran perubahan penjualan terhadap laba bersih

pada tingkat penjualan tertentu

Angka DOL adalah angka derajat perubahan penjualan terhadap
laba bersih.

Laba Kontribusi
Contibution Margin
DOL
atau
Laba Bersih
EBIT

KECERDASAN TIDAK AKAN DIMILIKI

OLEH ORANG YANG MALAS

28

Dr. Acep Edison.,SE.,MM.,AK

Biaya
per unit
Jumlah Unit
Produk
Harga per unit
(Rp)

400
55.000

Jumlah Penjualan

22.000.000

100

Biaya Variabel

12.000.000

30.000 54,4

Laba Kontribusi
(LK)

10.000.000

45,6

Ratio
Kontribusi
margin

6 kali

LK/LB

Biaya Tetap

8.000.000

Laba Bersih (LB)

2.000.000

20.000

29

DAMPAK ANALISIS BIAYA-VOLUME-LABA

Analisis terhadap dampak dari perubahan biaya, volume dan
harga :
1. Analisis terhadap perubahan dari biaya produk, volume

produk atau volume penjulan dan perubahan harga yang

mengakibatkan titik impas berubah.
1. Analisis dapat dilakukan dengan menggunakan grafis dan

rumus persamaan BEP dengan menggunakan perubahanperubahan yang terjadi

30

31

MATERI TAMBAHAN
Cost-Volume-Profit
Analysis: A Managerial
Planning Tool

BELAJAR TERUS YUK

32

Sample Questions Raised

and Answered by CVP Analysis
1. How many units must be sold (or how much sales revenue must
be generated) in order to break even?
2. How many units must be sold to earn a before-tax profit equal to
$60,000? A before-tax profit equal to 15 percent of revenues?
An after-tax profit of $48,750?
3. Will total profits increase if the unit price is increased by $2 and
units sold decrease 15 percent?
4. What is the effect on total profit if advertising expenditures
increase by $8,000 and sales increase from 1,600 to 1,750 units?
What is the effect on total profit if the selling price is decreased
from $400 to $375 per unit and sales increase from 1,600 units
to 1,900 units?
6. What is the effect on total profit if the selling price is decreased
from $400 to $375 per unit, advertising expenditures are
increased by $8,000, and sales increased from 1,600 units to
2,300 units?
7. What is the effect on total profit if the sales mix is changed?

33

CVP: A Short-Term Planning and Analysis Tool

Benefits of CVP:
Assists in establishing prices of products.
Assists in analyzing the impact that volume has on

short-term profits.
Assists in focusing on the impact that changes in
costs (variable and fixed) have on profits.
Assists in analyzing how the mix of products affects
profits

34

Total Revenue

Revenue

Profit

Total Cost

X = Break-even point in units

Y = Break-even point in revenue

Loss

Units sold

35

Simple CVP Example

Fixed costs (F)
Selling price per unit (P)
Variable cost per unit (V)
Tax rate

=
=
=
=

$40,000
$10
$6
40%

1. What is the break-even point in units?

2. What is the break-even point in dollars?

1. Let X = break-even point in units

Operating income = Sales revenue -Variable expenses - Fixed expenses
0 = $10X -$6X - $40,000
$10X - $6X = $40,000
$4X = $40,000
X = 10,000 units

2. Break-even point in sales dollars is:

10,000 x $10 or $100,000

This can be shown with a variable-costing income statement.

36

Variable-Costing Income Statement

Sales (10,000 x $10)
Less: Variable costs (10,000 x $6)
Contribution margin
Less: Fixed costs
Profit before taxes
Less: Income taxes
Profit after taxes

$100,000
60,000
$ 40,000
40,000
$0
0
$
0
=====

37

Sales Revenue Approach

Alternative approach to solving break-even point in sales
dollars:
Let X equal break-even sales in dollars
Operating income
expenses
0
X - 0.6X
0.4X
X

= Sales revenue - Variable expenses - Fixed

=
=
=
=

X - 0.6X - $40,000
$40,000
$40,000
$100,000

Note: V is the variable cost percentage which is found by:

= 0.6
Variable Cost per Unit =
6
Selling Price per Unit =
10

38

CVP Example: Targeted Pretax Income

What sales in units and dollars are needed to obtain a targeted profit before
taxes of $20,000?
Let X = break-even point in units
Sales
Less: Variable costs
Contribution margin
Less: Fixed costs 40,000
Profit before taxes

====

$ =
$60,000

$10X
=
6X

4X

$20,000

Therefore,

$60,000
= $4X
15,000 units = X
Sales in dollars is (15,000 x $10) = $150,000.
Check this by completing the variable-costing income statement.
39

CVP Example: Targeted Pretax Income

(continued)
Sales
Less: Variable costs
Contribution margin
Less: Fixed costs
Profit before taxes

$150,000 = 15,000 x $10

90,000 = 15,000 x $6
$ 60,000
40,000
$ 20,000
=======

Therefore, it checks!

40

CVP Analysis:
Targeted After-Tax Income
What sales in units and dollars are needed to obtain a
targeted profit after taxes of $24,000?

Let X = break-even point in units

Sales
Less: Variable costs
Contribution margin
Less: Fixed costs
Profit before taxes $
Less income taxes
Profit after taxes

$
=
$
40,000

$10X

$ 4X

6X

$24,000
======
We have the same problem as PPT 16-15 assuming we are
able to find the profit before taxes.

41

CVP Analysis:
Targeted After-Tax Income (continued)
Trick:
AFTER
BEFORE
AFTER
$24,000
$24,000/.6
$40,000

=
=
=
=
=
=

Profit after taxes

Profit before taxes
(1 - tax rate) x BEFORE
(1 - .4) x BEFORE
BEFORE
BEFORE

42

CVP Analysis:
Targeted After-Tax Income (continued)
Therefore,
Sales
Less: Variable costs
Contribution margin
Less: Fixed costs
Profit before taxes
Less: Income taxes
Profit after taxes

$
= $ 10X
= $ 6X
$80,000
=$
4X
40,000
$40,000
16,000= 40% ($40,000)
$24,000
======

$4X = $80,000
X = $80,000/$4
X = 20,000 units
Sales in dollars is (20,000 x $10) or $200,000
43

CVP Analysis:
Targeted After-Tax Income (continued)
The income statement below illustrates that $200,000 in sales
will give you an after-tax profit of $24,000.
Sales
Less: Variable costs
Contribution margin
Less: Fixed costs
Profit before taxes
Less: Income taxes
Profit after taxes

$200,000
120,000
$ 80,000
40,000
$ 40,000
16,000
$ 24,000
======

44

What sales in dollars is needed to obtain a targeted profit

before taxes equal to 20 percent of sales?

CVP Analysis: Targeted Pretax Income

Let X = sales in dollars
Sales
$ =1.0X
Less: Variable costs =
0.6X
Contribution margin $40,000 + .2X
=0.4X
Less: Fixed costs $40,000
Profit before taxes
.2X

.4X
.2X
X
X

=
=
=
=

$40,000 + .2X
$40,000
$40,000/.2
$200,000
45

CVP Analysis: Targeted Pretax Income

(continued)
The following variable-costing income statement can be used
to check the solution.
Sales
Less: Variable costs
Contribution margin
Less: Fixed costs
Profit before taxes

$200,000
120,000 = .6 ($200,000)
$ 80,000 = .4 ($200,000)
40,000
$ 40,000
=======

$40,000 is 20% of $200,000. Therefore, it checks!

46

CVP Analysis:
Targeted After-Tax Income
What sales in dollars is needed to obtain a targeted profit after taxes equal to 6
percent of sales?
Let X = sales in dollars
Sales
= 1.0X
Less: Variable costs
Contribution margin
Less: Fixed costs
Profit before taxes
Less: Income taxes
Profit after taxes

$
=
$
$ 40,000
$

0.6X
=

0.4X

$ .06X
=====
47

CVP Analysis:
Targeted After-Tax Income (continued)
Use the trick from PPT 16-18
AFTER = (1- tax rate) x BEFORE
0.06X = (1 - .4) x BEFORE
0.06X/0.6 = BEFORE
0.1X = BEFORE
Therefore,
Sales
Less: Variable costs
Contribution margin
Less: Fixed costs
Profit before taxes
Less: Income taxes
Profit after taxes

======

= 0.6X
$ 40,000 + .1X
40,000
0.10X
0.04X
0.06X

.4X
.3X
X
X

=
=
=
=

=1.0X
=0.4X

40,000 + .1X
40,000
$40,000/.3
$133,333
48

CVP Analysis:
Targeted After-Tax Income (continued)
The following income statement checks the solution:
Sales
Less: Variable costs
Contribution margin
Less: Fixed costs
Profit before taxes
Less: Income taxes
Profit after taxes
=======

$133,333
80,000= .6 x $133,333
$ 53,333
40,000
$ 13,333
5,333= .4 x $13,333
$ 8,000

$8,000 is 6% of $133,333. It Checks!

49

Multiple-Product Example
Product
A
B

P
$10
8

V
$6
5

Total CM per package

=
=
=

CM
$4
3

x
x
x

Mix
3
2

= Total CM
=
$12
=
6
$18
===

Total fixed expenses = $180,000

Break-even point:
X= Fixed cost / Unit contribution margin
= $180,000 / $18
= 10,000 packages to break even
Each package contains 3 units of A and 2 units of B. Therefore, to
break even, we need to sell the following units of A and B:
A: 3
x
10,000
=30,000 units
B: 2
x
10,000
=20,000 units
50

Another Multiple-Product Example

Assume the following:
Units sold
Sales price per unit
Sales
Less: Variable expenses
Contribution margin
Less: Fixed expenses
Net income
1.
2.

Regular

Deluxe

Total

Percent

400
$
500
$200,000
120,000
$ 80,000

200
$750
$150,000
60,000
$ 90,000

600
---$350,000
180,000
$170,000
130,000
$ 40,000
=======

------100.0%
51.4
48.6%

What is the break-even point?

How much sales-revenue of each product must be generated to earn a before tax
profit of $50,000?
51

 Jumlah Unit Produk

Harga per unit
Jumlah Penjualan
Biaya Variabel
Laba Kontribusi
Biaya Tetap
Laba Bersih

SandalSepatuTotal Percent
400200 600---$
500
$750---- ---$200,000 $150,000$350,000100.0%
120,000 60,000 180,000 51.4
$ 80,000$ 90,000$170,00048.6%
130,000
$ 40,000
=======

52

 BEP

=
=
=

Fixed cost / CM ratio for sales mix

$130,000 / 0.486
$267,490 for the firm

BEP for Regular Model:

(400/600) x $267,490 = $178,327
BEP for Deluxe Model:
(200/600) x $267,490 = $89,163

53

Another Multiple-Product Example:

BEP
BEP

=
=
=

Fixed cost / CM ratio for sales mix

$130,000 / 0.486
$267,490 for the firm

BEP for Regular Model:

(400/600) x $267,490 = $178,327
BEP for Deluxe Model:
(200/600) x $267,490 = $89,163

54

Another Multiple-Product Example: Targeted

Revenue
BEP

= (Fixed Costs + Targeted income) / CM ratio per sales mix

= ($130,000 + $50,000) / 0.486
= $370,370 for the firm

BEP for Regular Model:

(400/600) x $370,370 = $246,913
BEP for Deluxe Model:
(200/600) x 370,370 = $123,457

55

I = (P - V)X - F

Profit

Slope = P - V

Units
Loss
-F

Break-Even Point
In Units

56

The Limitations of CVP Analysis

A number of limitations are commonly mentioned with respect
to CVP analysis:
1. The analysis assumes a linear revenue function and a
linear cost function.
2. The analysis assumes that price, total fixed costs, and unit
variable costs can be accurately identified and remain
constant over the relevant range.
3. The analysis assumes that what is produced is sold.
4. For multiple-product analysis, the sales mix is assumed to
be known.
5. The selling prices and costs are assumed to be known with
certainty.

57

Margin
of Safety
Assume that a company has the following projected income
statement:
Sales
Less: Variable expenses
Contribution margin
40,000
Less: Fixed expenses
Income before taxes

$100,000
60,000
$
30,000
$ 10,000
=======

Break-even point in dollars (R):

R = $30,000/.4 = $75,000
Safety margin = $100,000 - $75,000 = $25,000

58

Degree of Operating Leverage (DOL)

DOL = $40,000/$10,000 = 4.0
Now suppose that sales are 25% higher than projected. What is the
percentage change in profits?
Percentage change in profits = DOL x percentage change in sales

Proof:

Percentage change in profits = 4.0 x 25% = 100%

Sales
Less: Variable expenses
Contribution margin
Less: Fixed expenses
Income before taxes

$125,000
75,000
$ 50,000
30,000
$ 20,000

======
59

CVP and ABC

Assume the following:
Sales price per unit
Variable cost
Fixed costs (conventional)
Fixed costs (ABC)
Other Data:
Activity Driver
Setups
Inspections

$15
$ 5
$180,000
$100,000 with $80,000 subject to ABC analysis
Unit
Level of
Variable
Activity
Costs
Driver
$500
100
50
600

1. What is the BEP under conventional analysis?

2. What is the BEP under ABC analysis?
3. What is the BEP if setup cost could be reduced to $450 and inspection cost reduced to $40?

60

CVP and ABC (continued)

1. Break-even units (conventional analysis)
BEP = $180,000/$10
= 18,000 units
2.

Break-even units (ABC analysis)

BEP = [$100,000 + (100 x $500) + (600 x $50)]/$10
= 18,000 units

3.

BEP = [$100,000 + (100 x $450) + (600 x $40)]/$10

= 16,900 units

What implications does ABC have for improving performance?

61