Analisis Sensitivitas Laba Kotor

Laba Kotor Volume Penjualan

100,000 500 750 1000 1250 1500
75 12,500 18,750 25,000 31,250 37,500
100 25,000 37,500 50,000 62,500 75,000
Harga 125 37,500 56,250 75,000 93,750 112,500
Per unit 150 50,000 75,000 100,000 125,000 150,000
175 62,500 93,750 125,000 156,250 187,500
200 75,000 112,500 150,000 187,500 225,000
Rumus : (VxP)-(VxHPPunit)

Jumlah barang 1,000

Harga unit 150
Biaya sewa 10,000
Biaya tetap lain 50,000

Biaya Tetap 60,000

Hpp 50,000
HPP unit 50
 Analisis Sensitivitas Laba Operasi

Laba Kotor Volume Penjualan

1750 100,000 500 750 1000 1250
43,750 75 (47,500) (41,250) (35,000) (28,750)
87,500 100 (35,000) (22,500) (10,000) 2,500
131,250 Harga 125 (22,500) (3,750) 15,000 33,750
175,000 Per unit 150 (10,000) 15,000 40,000 65,000
218,750 175 2,500 33,750 65,000 96,250
262,500 200 15,000 52,500 90,000 127,500
Rumus : Laba Kotor - FC
ualan
1500 1750
(22,500) (16,250)
15,000 27,500
52,500 71,250
90,000 115,000
127,500 158,750
165,000 202,500