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COST VOLUME PROFIT ANALYSIS

(ANALISIS BIAYA VOLUME LABA)

Oleh
Andre Pratama
Guanwan Hutomo
Mhd. Rahman
Raja Reno Setiawan
Rizki Afrika
PENGERTIAN CVP

Analisis biaya volume laba ( Cost Volume


Product ) merupakan alat analisis bagi
manajemen dalam hubungan antara biaya,
volume penjualan, dan laba.
Dengan melakukan analisis CVP dapat diketahui
hubungan antara perubahan volume penjualan
dan perubahan terhadap harga jual dan jumlah
biaya (biaya tetap dan variabel)
Dalam melakukan analsis CVP didasarkan pada
suatu asumsi bahwa:
Semua biaya dapat dipisahkan menjadi biaya
tetap dan biaya variabel.
Jumlah biaya tetap tidak berubah dalam kisaran
tertentu dari data yang dianalisis.
Biaya variabel berubah seiring dengan
perubahan dalam volume produk atau kegiatan
dalam kisaran tertentu dari volume yang
dianalisis.
Titik Impas (Break Event Point)
Titik impas (break event point - BEP) adalah
suatu titik dimana jumlah pendapatan sama
dengan jumlah biaya, dengan kata lain laba
sama dengan nol.
Untuk menghitung titik impas dalam unit dapat menggunakan persamaan
berikut

BEP (Unit) = FC/(P-VC)

Keterangan:
BEP (unit) = titik impas dalam unit P = harga jual per unit (price)
FC = jumlah biaya tetap (fixed cost) VC = biaya variabel per unit
(variable cost)
Margin Kontribusi
Margin kontribusi adalah selisih antara penjualan dan biaya
variabel dari suatu produk atau jasa. Yaitu jumlah uang yang
tersedia untuk menutupi biaya tetap dan menghasilkan laba.
Margin kontribusi merupakan suatu alat ukur internal yang
penting dalam pengambilan keputusan manajemen.

Margin Kontribusi biasanya dinyatakan dalam rasio atau persentase yang


digambarkan sebagai berikut:

(𝑅𝑒𝑣𝑒𝑛𝑢𝑒 −𝑉𝐶)
𝑀𝑎𝑟𝑔𝑖𝑛 𝐾𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑠𝑖 % =
𝑅𝑒𝑣𝑒𝑛𝑢𝑒
PRESTIGE TELEPHONE SERVICES

A Case Analysis of
Prestige Telephone Co:
Data Servicing
What’s the point ?

Due to partial deregulation &


agreement with Public Service
Commision.
Create PDS to increase Revenue
without raising rates
Separate, Unregulated wholly-
owned subsidiary
Avg. Monthly charge <82,000
Next Point …

Lowest return on Investment in 7


years of business
Due to poor forecasting
Bradley says, “ only need more
time
Rowe says, “time for analysis and
change
Case Analize

Brief History/Appraisal
Break Even
Pricing and Strategy Changes
Suggestions for Accounting
Operations
Question 1
Appraise the results of operations of Prestige Data Services. Is
the subsidiary really a problem to Prestige Telephone
Company?

Consider carefully the differences between reported cost and


costs relevant for decisions.
Answered……….

Not a Problem
Contribution Margin

Relevant Costs vs. Reported

More time needed


Contribution Margin
Revenue= 212,285
Var. Cost=50467.80 (139.80*361)
CM Ratio= 76.23% (R-VC/R)

Contribution -This indicates:


margin A large increase in operating income
with increase sales volume. (currently
below capacity)
Thus, increase in sales promotion will
generate this outcome.
FIXED
COSTS
Inc.from
operations
Reported vs. Relevant
Expense for PDS, but Revenue for
PTS.
Space costs and Corporate
Service costs are irrelevant for
analysis.
By removing get a better picture.
Reported vs. Relevant
January February March January February March
Revenues Revenues
Intercompany Sales 82.400 72.400 89.200 Intercompany Sales 82.400 72.400 89.200
Commercial Sales Commercial Sales
Computer Sales 98.400 108.000 110.400 Computer Sales 98.400 108.000 110.400
Other 9.241 9.184 12.685 Other 9.241 9.184 12.685
Total Revenue 190.041 189.584 212.285 Total Revenue 190.041 189.584 212.285
Expenses Expenses
Space Cost: Space Cost:
Rent 8.000 8.000 8.000 Rent INTERNAL FIXED COSTS
Custodial Services 1.240 1.240 1.240 Custodial Services
9.240 9.240 9.240
Equipment Cost Equipment Cost
Computer Leases 95.000 95.000 95.000 Computer Leases SUNK COST
Maintenance 5.400 5.400 5.400 Maintenance 5.400 5.400 5.400
Depreciation: Depreciation:
Computer Equipment 25.500 25.500 25.500 Computer Equipment 25.500 25.500 25.500
Office Equipment and Fixtures 680 680 680 Office Equipment and Fixtures 680 680 680
Power 1.633 1.592 1.803 Power 1.633 1.592 1.803
128.213 128.172 128.383 33.213 33.172 33.383
Wages and Salaries Wages and Salaries
Operations 29.496 29.184 30.264 Operations 29.496 29.184 30.264
System Development and Maintenance
12.000 12.000 12.000 System Development and Maintenance
12.000 12.000 12.000
Administration 9.000 9.000 9.000 Administration 9.000 9.000 9.000
Sales 11.200 11.200 11.200 Sales 11.200 11.200 11.200
TOTAL WAGES 61.696 61.384 62.464 TOTAL WAGES 61.696 61.384 62.464
Materials 9.031 8.731 10.317 Materials 9.031 8.731 10.317
Sales Promotion 7.909 7.039 8.083 Sales Promotion 7.909 7.039 8.083
Coporate services 15.424 15.359 15.236 Coporate services INTERNAL FC (.25*TOT.WAGE)
Total Expenses 231.513 229.925 233.723 Total Expenses 111.849 110.326 114.247
Net Income (loss) -41.472 -40.341 -21.438 Net Income (loss) 78.192 79.258 98.038
Question 2
Assuming the company demand for service
will average 205 hours per month, what
level of commercial sales of computer use
would be necessary to break even each
month?
BREAK EVEN POINT

197
Commercial
Hours
Fixed and Variable Costs

VARIABLE
Power 1,803.00
Salaries Operations 30,264.00
Materials 10,317.00
Sales Promotion 8,083.00

Total Variable Costs 50,467.00

Variable Cost per Hour 139.80


Fixed and Variable Cost
Space Cost:
Rent 8,000.00
Custodial Services 1,240.00
Equipment Cost:
Computer Leases 95,000.00
Maintenance 5,400.00
Depreciation:

Computer Equipment 25,500.00

Office Equipment and Fixtures 680.00


Wages and Salaries:

System Development and


Maintenance 12,000.00
Administration 9,000.00
Sales 11,200.00

Coporate services 15,236.00


Total Fixed Costs 183,256.00
Break Even
BEP TR- TC = 0 FC 183.256
TR = PQ Price 1 800

TC = FC + VC Price 2 400
VC 139,80
TR = (P1 x H1) + (P2 x H2) Hours 1 X
TC = FC + {(VC x H1)+(VC x H2) Hours 2 205
0 = (800*X) + (400*205) – [183.256 +
{(139,8*X)+(139,8*205)}]
0 = 800X + 82.000 – [183.256 + 139,8X + 28.659]
0 = 660,2X – 129.915
X= 129.915/660,2
X= 196,78 197 Hours
Question 3
Estimate the effect of income of each of the options Rowe has
suggested if Bradley estimates as follows:
a. Increasing the price to commercial to $1,000 per hour would
reduce demand by 30%.
b. Reducing the price to commercial to $600 per hour would
increase demand by 30%.
c. Increased promotion would increase sales by up to 30%. Bradley
is unsure how much promotion this would take. (how much
could be spent and still leave Prestige Data Services with no
reported loss each month if commercial hours were increased
30%?)
d. Reducing operations to 16 hours on weekdays and eight hours
on Saturday would result in a loss of 20% of commercial revenue
hours.
Increase price to commercial customers to
1,000 per hour. Demand reduced by 30%.
Increase Price to commercial user to $1000 per hour
30% reduce in demand for commercial users
January February March Total Qtr
Revenues
Intercompany Sales $ 82,400.00 $ 72,400.00 $ 89,200.00 $ 244,000.00
Commercial Hours 86 95 97 278
Commercial Sales $ 86,000.00 $ 95,000.00 $ 97,000.00 $ 278,000.00
Other $ 9,241.00 $ 9,184.00 $ 12,685.00 $ 31,110.00
Total Revenue $ 177,641.00 $ 176,584.00 $ 198,885.00 $ 553,110.00

Costs
Variable Costs $ 42,663.06 $ 40,654.10 $ 44,735.29 $ 128,052.46
Fixed Costs $ 183,444.00 $ 183,379.00 $ 183,256.00 $ 550,079.00
Total Costs $ 226,107.06 $ 224,033.10 $ 227,991.29 $ 678,131.46

Net Profit (Loss) $ (48,466.06) $ (47,449.10) $ (29,106.29) $ (125,021.46)


Reduce price to commercial customers to
600 per hour.
Demand increased by 30%.
Reduce Price to commercial users to $600 per hour
30% increase in demand for commercial users
January February March Total Qtr
Revenues
Intercompany Sales $ 82,400.00 $ 72,400.00 $ 89,200.00 $ 244,000.00
Commercial Hours 160 176 180 516
Commercial Sales $ 96,000.00 $ 105,600.00 $ 108,000.00 $ 309,600.00
Other $ 9,241.00 $ 9,184.00 $ 12,685.00 $ 31,110.00
Total Revenue $ 187,641.00 $ 187,184.00 $ 209,885.00 $ 584,710.00

Costs
Variable Costs $ 53,474.94 $ 52,585.20 $ 56,338.51 $ 162,398.64
Fixed Costs $ 183,444.00 $ 183,379.00 $ 183,256.00 $ 550,079.00
Total Costs $ 236,918.94 $ 235,964.20 $ 239,594.51 $ 712,477.64

Net Profit (Loss) $ (49,277.94) $ (48,780.20) $ (29,709.51) $ (127,767.64)


Increased promotions yield 30% higher
sales.
Increase promotion
Increase sales 30%
January February March Total Qtr
Revenues
Intercompany Sales $ 82.400,00 $ 72.400,00 $ 89.200,00 $ 244.000,00
Commercial Hours 160 176 180 516
Commercial Sales $ 128.000,00 $ 140.800,00 $ 144.000,00 $ 412.800,00
Other $ 9.241,00 $ 9.184,00 $ 12.685,00 $ 31.110,00
Total Revenue $ 219.641,00 $ 222.384,00 $ 245.885,00 $ 687.910,00

Costs
Variable Costs $ 45.565,94 $ 45.546,20 $ 48.255,51 $ 139.367,64
Promotion $ 7.909,00 $ 7.039,00 $ 8.083,00 $ 23.031,00
Increase promotion no no $ 6.290,49 $ 6.290,49
Fixed Costs $ 183.444,00 $ 183.379,00 $ 183.256,00 $ 550.079,00
Total Costs $ 236.918,94 $ 235.964,20 $ 245.885,00 $ 718.768,13

Net Profit (Loss) $ (17.277,94) $ (13.580,20) $ 0,00 $ (30.858,13)


Reduce operations to 16 hours on
weekdays and 8 hours on Saturdays.
Lose 20% of commercial hours.
Revenues
Intercompany Sales $ 82,400.00 $ 72,400.00 $ 89,200.00 $ 244,000.00
Commercial Hours 99 108 111
Commercial Sales $ 79,200.00 $ 86,400.00 $ 88,800.00 $ 254,400.00
Other $ 9,241.00 $ 9,184.00 $ 12,685.00 $ 31,110.00
Total Revenue $ 170,841.00 $ 167,984.00 $ 190,685.00 $ 529,510.00

Costs
Variable Costs $ 48,069.00 $ 46,546.00 $ 50,467.00 $ 145,082.00
New Variable Costs $ 33,047.44 $ 32,000.38 $ 34,696.06 $ 99,743.88
Fixed Costs $ 183,444.00 $ 183,379.00 $ 183,256.00 $ 550,079.00
Total Costs $ 216,491.44 $ 215,379.38 $ 217,952.06 $ 649,822.88

Net Profit (Loss) $ (45,650.44) $ (47,395.38) $ (27,267.06) $ (120,312.88)


Question 4
Can you suggest changes in the
accounting and reporting system now
used for operations of Prestige Data
Services which would result in more
useful information for Rowe and Bradley?
Other Suggestion:
Raise Inter-company Rate

January February March


Revenues Hrs Hrs Hrs
Intercompany Sales $ 164,800.00 206 $ 144,800.00 181 $ 178,400.00 223
Comercial Sales Computer Use $ 98,400.00 123 $ 108,000.00 135 $ 110,400.00 138
Other $ 9,241.00 $ 9,184.00 $ 12,685.00
Total Revenue $ 272,441.00 329 $ 261,984.00 316 $ 301,485.00 361
Proposal to Board of Directors
Total Revenue $ 272,441.00 $ 261,984.00 $ 301,485.00
Total Variable Costs $ 48,069.00 $ 46,546.00 $ 50,467.00
Total Fixed Costs $ 183,444.00 $ 183,379.00 $ 183,256.00
Net Profit $ 40,928.00 $ 32,059.00 $ 67,762.00

Difference in Intercompany Revenue


Old Way $ 82,400.00 $ 72,400.00 $ 89,200.00
New Way $ 164,800.00 $ 144,800.00 $ 178,400.00
Difference $ (82,400.00) $ (72,400.00) $ (89,200.00)
This means that Prestige Telephone company is making a
profit out of Prestige Data Services by not allowing them to
charge full price for their services, being their biggest client
and consuming the majority of the hours