Cost Volume Profit Analysis Chapter 20 : Pertemuan 11

Cost-Volume-Profit Analysis (CVP)

CVP dibuat berdasarkan hubungan akuntansi:

Jika profit = 0 (break event point) maka

R(BE)	=	F / (1 – V)
R(BE)	=	Total fixed cost / Contribution margin per sales dollar

Contribution margin per sales dollar = contribution margin ratio (CM) = bagian dari tiap dollar penjualan untuk menutup fixed cost dan menghasilkan laba.

Margin of Safety

•       Mengindikasikan berapa banyak sales bisa turun dari target supaya tidak menderita kerugian.

•       Margin of safety ratio (MS) = Sales – Sales (BE) / Sales

•       Ilustrasi: sales $5.000.000, sales(BE) $4.000.000

•       Margin of safety: $5.000.000 – $4.000.000 = $1.000.000

•       MS = (5.000.000 – 4.000.000) / 5.000.000 = 20%

•        

Profit ratio, Contribution Margin ratio, dan Margin of safety

Profit ratio = profit / sales

CM      = sales – (variable cost / sales)

            = P x Q – (V x Q / P x Q)

            = Q (P – V) / PQ

            = (P – V)/P

MS      = sales – sales(BE) / sales

             = {(F + p) / (1 – V)} – { F / (1 – V)} / sales

             = {p / (1 – V)} / sales

Hubungan:

CM x MS = (P – V)/P x {p / (1 – V)} / sales

Profit ratio = Contribution margin ratio x Margin of safety ratio

Profit ratio, Contribution Margin ratio, dan Margin of safety

PR = CM x MS

Ilustrasi:

CM = 40%, MS = 20% è PR = 40%  x 20% = 8%.

Profit   = Margin of safety dollars x CM

            = $1.000.000  x 40%

            = $400.000

Profit = Sales x PR

            = $5.000.000 x 8%

            = $400.000