Professional Documents
Culture Documents
DAN
COST-VOLUME-PROFIT
ANALYSIS
Pengukuran output
atas penggunaan
sumber daya dan
aktivitas disebut
cost drivers.
Contoh Produksi:
Contoh Biaya Contoh Cost Drivers
Upah pegawai Jumlah jam kerja langsung
Gaji Supervisi Jumlah yg disupervisi
Maintenance wages Jumlah jam mesin
Penysusutan pabrik, jumlah jam mesin
mesin, perlengkapan
Energi Jumlah Kwh
Mempelajari hubungan
dan pengaruh volume
penjualan (sales), biaya
(costs), and laba bersih
(net profit).
Contribution Margin
Persamaan (Equation)
Rp.
Rp. 50,000 --
40,000 --
30,000 --
20,000 --
10,000 --
| | | | | | | | | |
0 10 20 30 40 50 60 70 80 90 100
Units (dalam ribuan))
Rp.
Rp. 50,000 -- A
40,000 -- Sales
30,000 --
20,000 --
10,000 --
| | | | | | | | | |
0 10 20 30 40 50 60 70 80 90 100
Units (dalam ribuan)
Rp.
Rp. 50,000 -- A
40,000 -- Sales
30,000 --
20,000 --
10,000 -- B Fixed
6,000 | | | | | | | | | |
Expenses
0 10 20 30 40 50 60 70 80 90 100
Units (dalam ribuan)
Rp.
Rp. 50,000 -- A
46,000 C
40,000 -- Sales
30,000 -- Variable
Total Expenses
20,000 -- Expenses
10,000 -- B Fixed
6,000 | | | | | | | | | | Expenses
0 10 20 30 40 50 60 70 80 90 100
Units (Dalam ribuan)
Rp.
Rp. 50,000 -- A Net
46,000 Net Income Area C Income
40,000 -- Sales
D
30,000 -- Variable
Total Break-Even Point Expenses
20,000 -- Expenses 60,000 Units
Net Loss or Rp. 30,000
10,000 -- B Area Fixed
6,000 | | | | | | | | | | Expenses
0 10 20 30 40 50 60 70 80 90 100
Units (dalam ribuan)
Tehnik Persamaan
Target sales
- Variable expenses
- Fixed expenses
= Target net income
gross margin=
sales price-cost of goods sold
contribution margin=
sales price-all variable expenses