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Cost-Volume-Profit Analysis: A Managerial Planning Tool: Kelompok 2: Alifia Maya Savira Gamma Yuni Nurvista
Cost-Volume-Profit Analysis: A Managerial Planning Tool: Kelompok 2: Alifia Maya Savira Gamma Yuni Nurvista
KELOMPOK 2:
ALIFIA MAYA SAVIRA
GAMMA YUNI NURVISTA
CVP mengestimasi bagaimana perubahan
pada Cost(fixed dan variable), volume
penjualan, dan harga mempengaruhi laba
perusahaan.
Perusahaan menggunakan analisis CVP
untuk mencapai Break-even point.
Selain Break-even point, analisis CVP dapat
mencakup isu-isu lain, seperti:
CONTRIBUTION MARGIN RATIO
VARIABLE COST RATIO
• Price – Variable Cost per Unit
= $10 - $4 = $6
• Variable Cost x Unit Sold = atau
$6 x 10 = $60
• =
Calculating break-even point in sales dollars
Break-even Sales =
Example.
Whittier Company sells mowers at $400 each.
Variable Cost per Unit $325, total fixed Cost
$45,000. Operating Income $37,500.
• CMR =
• Sales Dollars =
Graphs of cost-volume-profit relationship
Comm
Comm
Direct
Direct on
on
Fixed
Fixed Fixed
Fixed
Expens
Expens Expens
Expens
es
es es
es
Break-Even Sales
Dollars for a Multiple-
Break-Even Sales =
Product Firm
Bagaimana Manajemen Menghadapi
Risiko dan Ketidakpastian?
Degree of Operating Laverage =
Kasus 1
2. Harga $14.00
Kos variabel per unit (8.40)
Margin kontribusi per unit $5.60
6. Unit impas =
= = 16,300
Kasus 2
2. Unit impas =
= = 20,475