Yana Abdullah, SE 1

KULIAH 4444

PERENCANAAN LABA DENGAN KONSEP BREAK EVEN POINT (TITIK IMPAS)

MARGIN SAFETY SHUT- DOWN POINT DEGREE OF OPERATING LEVERAGE LABA KONTRIBUSI PER UNIT DAMPAK ANALISIS BIAYA – VOLUME – LABA MATERI TAMBAHAN

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Anda inginMenggapai

KeberhasilanBagaimana caranya ?

Analisis Biaya-Volume-Laba didasarkan pada perubahan-perubahan pendapatan, biaya tetap dan biaya variabel.

Perubahan-perubahan yang terjadi sangat cepat pada harga jual yang sangat berpengaruh pada ; volume penjualan, harga jual persatuan, jumlah produk yang dijual, biaya variabel,biaya tetap yang akan berdampak pada anggaran.

Harga jual yang relatif berubah-ubah, maka diperlukan menetapkan pilihan yang tepat dari berbagai alternatif, dalam menetapkan alternatif dibutuhkan informasi akuntansi diferensial

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Analisis Biaya-Volume-Laba didasarkan pada Perencanaan laba jangka pendek dengan kondisi tidak terjadi perubahan harga jual dan persaingan.

Analisis Biaya-Volume-Laba hanya dapat dilakukan dengan menggunakan metode Variabel Costing atau Direct Costing

Analisis Biaya-Volume-Laba tidak dapat menggunakan metode Full Costing, karena titik impas terjadi sebagai akibat dari perubahan harga yang berdampak pada biaya variabel dan menyebabkan terjadinya perubahan pada volume penjualan.

Analisis Break Even Point atau Titik Impas dapat digunakan tidak hanya pada satu jenis harga dan satu produk tetapi dapat diproyeksikan sejumlah produk yang dijual pada perusahaan

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METODE PERHITUNGANHARGA POKOK BERDASARKAN BIAYA LANGSUNG

Variabel Costing/Direct Costing ; Metode perhitungan harga pokok produksi dengan menghitung biaya produksi yang berprilaku variabel ke harga pokok produk yakni mengalokasikan biaya variabel saja dalam proses produksi, sedangkan biaya tetap dialokasikan pada akhir periode.

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UNSUR-UNSUR BIAYA DALAM VARIABEL COSTING PRIME COST

=BIAYA BAHAN BAKU +

TENAGA KERJA LANGSUNG

+

BIAYA OVERHEAD =

BIAYA OVERHEAD VARIABEL

=

BIAYA PRODUKSI VARIABEL

+

BIAYA ADMINISTRASI DAN UMUM VARIABEL + BIAYA PEMASARAN VARIABEL

=

TOTAL BIAYA PRODUK VARIABEL = HPP (Cost Of Goods Sold)

+

BIAYA OVERHEAD PABRIK TETAP + BIAYA ADMINISTRASI TETAP + BIAYA PEMASARAN TETAP (BIAYA PERIODE)

=

LABA BERSIH

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PERHITUNGAN LABA DENGAN VARIABEL COSTING

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JUMLAH PENJUALAN

DIKURANGI

PRIME COST =

BIAYA BAHAN BAKU +

TENAGA KERJA LANGSUNG

DIKURANGI

BIAYA OVERHEAD =

BIAYA OVERHEAD VARIABEL

DIKURANGI

BIAYA ADMINISTRASI DAN UMUM VARIABEL + BIAYA PEMASARAN VARIABEL

=

LABA KONTRIBUSI (CONTRIBUTION MARGIN)

DIKURANGI

BIAYA OVERHEAD PABRIK TETAP + BIAYA ADMINISTRASI TETAP + BIAYA PEMASARAN TETAP (BIAYA PERIODE)

=

LABA BERSIH (NET PROFIT)

Contoh :Proyeksi laba-rugi untuk tahun anggaran 20xx sebagai

berikut :PT ABC

Proyeksi Laporan Rugi-Laba Tahun Anggaran 20xx

Jumlah %

Pendapatan Penjualan Rp.500.000.000

100

Biaya Variabel (Rp.300.000.000)

60

Laba Kontribusi Rp.200.000.000

40

Biaya Tetap (Rp.150.000.000)

30

Laba Bersih Rp.50.000.000

109

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1. Titik Impas (Break even Point)

Impas adalah keadaan suatu usaha yang tidak memperoleh laba dan tidak menderita rugiPendapatan = Jumlah biayaDua cara menentukan titik impas : 1.Berdasarkan Grafis, 2. Berdasarkan persamaan Y = cx - bx -aY = Labac = harga jual persatuanx = jumlah produk yang dijualb = biaya variabel persatuana = biaya tetap

Proyeksi BEP dengan metode VC :Pendapatan Penjualan cxBiaya Variabel bx Laba Kontribusi cx - bxBiaya Tetap aLaba Bersih Y

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GRAFIS

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Pendapatan

Volume Penjualan

Garis Pendapatan penjualan

BEP

Biaya Variabel

Biaya Tetap

160

80

320

200 6004000

PERSAMAAN : BEP untuk 1 jenis produk atau jasa

Penjualan tanPendapa

Variabel Biaya - 1

Tetap Biaya Penjualan)(Rupiah BEP

Satuan

Variabel Biaya -

Satuan

Jual aargHTetap Biaya

)(Kuantitas BEP

RatioMargin on Contributi

diinginkan yang Laba Tetap Biaya (Volume)

BEP

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Biaya per unit %

Jumlah Unit Produk 400

Harga per unit (Rp) 55.000

Jumlah Penjualan 22.000.000 100

Biaya Variabel 12.000.000 30.000 54,4

Laba Kontribusi 10.000.000 45,6

Biaya Tetap 8.000.000 20.000

Laba bersih 2.000.000

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BEP PERHITUNGAN BEP

KUANTITAS 8.000.000 : (55.000 – 30.000) 320 unit

RUPIAH PENJUALAN

8.000.000 : 1 - (12.000.000/22.000.000)

Rp.17. 543.860

VOLUME PENJUALAN

8.000.000 + 2000.000)/45,6(Laba Rp.2000.000,)

Rp.21.929.825

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campuranproduk Penjualan Ratio CM

Tetap Biaya BEP

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Sandal Sepatu JUMLAH %

Jumlah Unit Produk 400 300 1100

Harga per unit (Rp) 55.000 75.000

Jumlah Penjualan 22.000.000

22.500.000

42.500.000

100

Biaya Variabel 12.000.000

14.000.000

26.000.000

62,2

Laba Kontribusi 10.000.000

8.500.000 16.500.000

38,8

Biaya Tetap 8.000.000

Laba Bersih 8.500.000

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BEP = Biaya Tetap : CM penjualan Produk Campur

= Rp. 8.000.000 / 0.388

= Rp. 20.618.556,7 untuk perusahaan

BEP untuk sandal for Regular Model:

(400/700) x Rp.20.618.556,7 = Rp.11.782.031,4

BEP untuk sepatu :

(300/700) x Rp.20.618.556,7 = Rp.8.836.525,3

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SSK1 SPK2 PHH1 PTH2 JUMLAH

%

Jumlah Unit Produk

200 300 250 450 1100

Harga per unit (Rp)

2000 2200 3000 1800

Jumlah Penjualan 400.000

660.000

750.000

810.000

2.620.000

100

Biaya Variabel 260.000

430.000

520.000

640.000

1.850.000

70,6

Laba Kontribusi 770.000 29,4

Biaya Tetap 200.000

Laba Bersih 570.000

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BEP = Biaya Tetap : CM penjualan Produk Campur

= Rp. 200.000 / 0.294

= Rp. 680.272,11 untuk perusahaan

Produk Perhitungan BEP

SSK1 200/1100 x Rp. 680.272,11 113.378,68

SPK2 300/1100 x Rp. 2.619.047,6 714.285,7

PHH1 250/1100 x Rp. 2.619.047,6 595.238

PTH2 450/1100 x Rp. 2.619.047,6 1.071.428,5

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BEP = Biaya Tetap : CM penjualan Produk Campur

= Rp. 8.000.000 / 0.388

= 20.618.556,7 untuk perusahaan

BEP untuk sandal :

(400/700) x Rp.20.618.556,7 = Rp.11.782.031,4

BEP untuk sepatu :

(300/700) x Rp.20.618.556,7 = Rp.8.836.525,3

2. MARGIN SAFETY

Konsep :- Margin Safety adalah analisis titik

impas berkaitan dengan jumlah volume penjualan minimal agar perusahaan tidak menderita rugi.

- Selisih antara volume penjualan yang dianggarkan dengan volume penjualan impas merupakan angka margin safety

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2. MARGIN SAFETYRumus :

Margin of Safety (MS) := (Penjualan yang dianggarkan (PA) – Penjualan sesuai dengan BEP (PBEP )

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MS = PA – PBEP X 100 %

Contoh :

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Sandal %

Jumlah Unit Produk 400

Harga per unit (Rp) 55.000

Jumlah Penjualan yang direncanakan/dianggarkan

22.000.000 100

Volume Penjualan sesuai dengan BEP

17. 543.860

Margin Safety 4.456.140 22.000.000/4.456.140

20,2

Penurunan penjualan maksimal Rp. 4.456.140 atau sebesar 20,2 % agar perusahaan tidak mengalami kerugian

3.SHUT-DOWN POINT

- Titik penutupan usaha yakni usaha dihentikan apabila pendapatan yang diperoleh tidak dapat menutup biaya tunai

- Biaya Tunai adalah biaya-biaya yang memerlukan pembayaran segera dengan uang kas, antara lain; gaji, upah, pemeliharaan pada prinsipnya tidak dapat hutang.

- Untuk mengetahui tingkat penjualan berapa usaha dihentikan dapat dilakukan dengan mencari titik potong antara garis pendapatan penjualan dengan garis biaya tunai pada grafis

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Rumus

ratiomargin on Contributi

Tunai Tetap Biaya UsiaTutup Titik

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Rumus menjelaskan bahwa penutupan usaha didasarkan perhitungan biaya tunai dibagi rasio laba kontibusi Misal ; Biaya tunai (biaya gaji, biaya Operasional harian, dll) yang harus dikeluarkan (out of pocket) Sebesar Rp.5.000.000,- sedangkan ratio laba kontibusi yakni Persentase laba yang diperoleh dari penjualan dikurangi seluruh biaya variabel asumsi sebesar 75 %, maka titik penutupan = Rp.5000.000,- : 75 % sebesar Rp.6.666.666,- Artinya pada saat perusahaan mendapatkan hasilpenjualan sebesar Rp.6.666.666,- perusahaan segera menutup usahanya.

4. Degree of Operating Leverage (DOL) 27

EBIT

Marginn Contibutioatau

Bersih Laba

Kontribusi LabaDOL

Parameter pengukuran perubahan penjualan terhadap laba bersih pada tingkat penjualan tertentu

Angka DOL adalah angka derajat perubahan penjualan terhadap laba bersih.

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KECERDASAN TIDAK AKAN DIMILIKI OLEH ORANG YANG MALAS

KECERDASAN TIDAK AKAN DIMILIKI OLEH ORANG YANG MALAS

Dr. Acep Edison.,SE.,MM.,AK

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Biaya per unit %

Jumlah Unit Produk

400

Harga per unit (Rp)

55.000

Jumlah Penjualan 22.000.000 100

Biaya Variabel 12.000.000 30.000 54,4

Laba Kontribusi (LK)

10.000.000 45,6 Ratio Kontribusi

margin

Biaya Tetap 8.000.000 20.000

Laba Bersih (LB) 2.000.000 6 kali LK/LB

DAMPAK ANALISIS BIAYA-VOLUME-LABA

Analisis terhadap dampak dari perubahan biaya, volume dan harga :

1. Analisis terhadap perubahan dari biaya produk, volume produk atau volume penjulan dan perubahan harga yang mengakibatkan titik impas berubah.

1. Analisis dapat dilakukan dengan menggunakan grafis dan rumus persamaan BEP dengan menggunakan perubahan-perubahan yang terjadi

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MATERI TAMBAHAN

Cost-Volume-Profit Analysis: A Managerial

Planning Tool

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BELAJAR TERUS YUK

Sample Questions Raised and Answered by CVP Analysis

1. How many units must be sold (or how much sales revenue must be generated) in order to break even?

2. How many units must be sold to earn a before-tax profit equal to $60,000? A before-tax profit equal to 15 percent of revenues? An after-tax profit of $48,750?

3. Will total profits increase if the unit price is increased by $2 and units sold decrease 15 percent?

4. What is the effect on total profit if advertising expenditures increase by $8,000 and sales increase from 1,600 to 1,750 units? What is the effect on total profit if the selling price is decreased from $400 to $375 per unit and sales increase from 1,600 units to 1,900 units?

6. What is the effect on total profit if the selling price is decreased from $400 to $375 per unit, advertising expenditures are increased by $8,000, and sales increased from 1,600 units to 2,300 units?

7. What is the effect on total profit if the sales mix is changed?

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CVP: A Short-Term Planning and Analysis Tool

Assists in establishing prices of products. Assists in analyzing the impact that volume has on

short-term profits. Assists in focusing on the impact that changes in

costs (variable and fixed) have on profits. Assists in analyzing how the mix of products affects

profits

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Benefits of CVP:

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RevenueTotal Revenue

Total Cost

Units soldX

Y

Loss

Profit

X = Break-even point in unitsY = Break-even point in revenue

Simple CVP Example

Fixed costs (F) = $40,000Selling price per unit (P) = $10Variable cost per unit (V) = $6Tax rate = 40%

1. What is the break-even point in units?2. What is the break-even point in dollars?

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1. Let X = break-even point in unitsOperating income = Sales revenue -Variable expenses - Fixed

expenses0 = $10X -$6X - $40,000

$10X - $6X = $40,000$4X = $40,000

X = 10,000 units

2. Break-even point in sales dollars is: 10,000 x $10 or $100,000This can be shown with a variable-costing income statement.

Variable-Costing Income StatementSales (10,000 x $10) $100,000Less: Variable costs (10,000 x $6) 60,000Contribution margin $ 40,000Less: Fixed costs 40,000Profit before taxes $0Less: Income taxes 0Profit after taxes $ 0

=====

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Sales Revenue ApproachAlternative approach to solving break-even point in sales dollars:Let X equal break-even sales in dollars

Operating income = Sales revenue - Variable expenses - Fixed expenses

0 = X - 0.6X - $40,000X - 0.6X = $40,000

0.4X = $40,000X = $100,000

Note: V is the variable cost percentage which is found by: Variable Cost per Unit = 6 Selling Price per Unit = 10

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= 0.6

CVP Example: Targeted Pretax Income

Let X = break-even point in units

Sales $ = $10XLess: Variable costs = 6XContribution margin $60,000 $ 4XLess: Fixed costs 40,000Profit before taxes $20,000

====

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What sales in units and dollars are needed to obtain a targeted profit before taxes of $20,000?

Therefore, $60,000 = $4X

15,000 units = X

Sales in dollars is (15,000 x $10) = $150,000.

Check this by completing the variable-costing income statement.

CVP Example: Targeted Pretax Income (continued)Sales $150,000 = 15,000 x $10Less: Variable costs 90,000 = 15,000 x $6Contribution margin $ 60,000Less: Fixed costs 40,000Profit before taxes $ 20,000

=======

Therefore, it checks!

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CVP Analysis: Targeted After-Tax Income

Let X = break-even point in unitsSales $ = $10XLess: Variable costs = 6XContribution margin $ = $ 4XLess: Fixed costs 40,000Profit before taxes $ Less income taxesProfit after taxes $24,000

======We have the same problem as PPT 16-15 assuming we are able to find the profit before taxes.

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What sales in units and dollars are needed to obtain atargeted profit after taxes of $24,000?

CVP Analysis:Targeted After-Tax Income (continued)Trick:

AFTER = Profit after taxesBEFORE = Profit before taxesAFTER = (1 - tax rate) x BEFORE$24,000 = (1 - .4) x BEFORE$24,000/.6 = BEFORE$40,000 = BEFORE

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CVP Analysis:Targeted After-Tax Income (continued)Therefore,

Sales $ = $ 10XLess: Variable costs = $ 6XContribution margin $80,000 = $ 4XLess: Fixed costs 40,000Profit before taxes $40,000Less: Income taxes 16,000 = 40% ($40,000)Profit after taxes $24,000

======

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$4X = $80,000X = $80,000/$4X = 20,000 units

Sales in dollars is (20,000 x $10) or $200,000

CVP Analysis: Targeted After-Tax Income (continued)The income statement below illustrates that $200,000 in sales will give you an after-tax profit of $24,000.

Sales $200,000Less: Variable costs 120,000Contribution margin $ 80,000Less: Fixed costs 40,000Profit before taxes $ 40,000Less: Income taxes 16,000Profit after taxes $ 24,000

======

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CVP Analysis: Targeted Pretax IncomeLet X = sales in dollars

Sales $ = 1.0X

Less: Variable costs = 0.6XContribution margin $40,000

+ .2X = 0.4XLess: Fixed costs $40,000Profit before taxes .2X

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What sales in dollars is needed to obtain a targeted profitbefore taxes equal to 20 percent of sales?

.4X = $40,000 + .2X

.2X = $40,000

X = $40,000/.2

X = $200,000

CVP Analysis: Targeted Pretax Income (continued)The following variable-costing income statement can be used to check the solution.

Sales $200,000Less: Variable costs 120,000 = .6 ($200,000)Contribution margin $ 80,000 = .4 ($200,000)Less: Fixed costs 40,000Profit before taxes $ 40,000

=======

$40,000 is 20% of $200,000. Therefore, it checks!

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CVP Analysis:Targeted After-Tax Income

Let X = sales in dollars

Sales $ = 1.0X

Less: Variable costs = 0.6X

Contribution margin $ =0.4X

Less: Fixed costs $ 40,000

Profit before taxes $

Less: Income taxes

Profit after taxes $ .06X===== 47

What sales in dollars is needed to obtain a targeted profit after taxes equal to 6 percent of sales?

CVP Analysis:Targeted After-Tax Income (continued)

Use the trick from PPT 16-18AFTER = (1- tax rate) x BEFORE

0.06X = (1 - .4) x BEFORE0.06X/0.6 = BEFORE

0.1X = BEFORETherefore,

Sales $ =1.0X

Less: Variable costs = 0.6XContribution margin $ 40,000 + .1X = 0.4XLess: Fixed costs 40,000Profit before taxes 0.10XLess: Income taxes 0.04XProfit after taxes 0.06X

======

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.4X = 40,000 + .1X

.3X = 40,000X = $40,000/.3X = $133,333

CVP Analysis:Targeted After-Tax Income (continued)

The following income statement checks the solution:

Sales $133,333Less: Variable costs 80,000 = .6 x $133,333Contribution margin $ 53,333Less: Fixed costs 40,000Profit before taxes $ 13,333Less: Income taxes 5,333 = .4 x $13,333Profit after taxes $ 8,000

=======

$8,000 is 6% of $133,333. It Checks!

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Multiple-Product ExampleProduct P - V = CM x Mix = Total CM

A $10 - $6 = $4 x 3 = $12B 8 - 5 = 3 x 2 = 6

Total CM per package $18===

Total fixed expenses = $180,000Break-even point:X= Fixed cost / Unit contribution margin= $180,000 / $18= 10,000 packages to break evenEach package contains 3 units of A and 2 units of B. Therefore, to break even, we need to sell the following units of A and B:A: 3 x 10,000 =30,000 unitsB: 2 x 10,000 =20,000 units

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Another Multiple-Product Example

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Assume the following:

Regular Deluxe Total PercentUnits sold 400 200 600 ----

Sales price per unit $ 500 $750 ---- ----

Sales $200,000 $150,000 $350,000 100.0%

Less: Variable expenses 120,000 60,000 180,000 51.4

Contribution margin $ 80,000 $ 90,000 $170,000 48.6%

Less: Fixed expenses 130,000

Net income $ 40,000=======

1. What is the break-even point?

2. How much sales-revenue of each product must be generated to earn a before tax profit of $50,000?

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Sandal Sepatu Total Percent Jumlah Unit Produk 400 200 600 ---- Harga per unit $ 500 $750 ---- ---- Jumlah Penjualan $200,000 $150,000 $350,000 100.0% Biaya Variabel 120,000 60,000 180,000 51.4 Laba Kontribusi $ 80,000 $ 90,000 $170,000 48.6% Biaya Tetap 130,000 Laba Bersih $ 40,000 =======

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BEP = Fixed cost / CM ratio for sales mix = $130,000 / 0.486 = $267,490 for the firm

BEP for Regular Model:

(400/600) x $267,490 = $178,327

BEP for Deluxe Model:

(200/600) x $267,490 = $89,163

Another Multiple-Product Example:BEP

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BEP = Fixed cost / CM ratio for sales mix

= $130,000 / 0.486

= $267,490 for the firm

BEP for Regular Model:

(400/600) x $267,490 = $178,327

BEP for Deluxe Model:

(200/600) x $267,490 = $89,163

Another Multiple-Product Example: Targeted Revenue

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BEP = (Fixed Costs + Targeted income) / CM ratio per sales mix

= ($130,000 + $50,000) / 0.486

= $370,370 for the firm

BEP for Regular Model:

(400/600) x $370,370 = $246,913

BEP for Deluxe Model:

(200/600) x 370,370 = $123,457

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Profit

- F

Loss Break-Even PointIn Units

Units

Slope = P - V

I = (P - V)X - F

The Limitations of CVP AnalysisA number of limitations are commonly mentioned with respect

to CVP analysis:1. The analysis assumes a linear revenue function and a

linear cost function.2. The analysis assumes that price, total fixed costs, and unit

variable costs can be accurately identified and remain constant over the relevant range.

3. The analysis assumes that what is produced is sold. 4. For multiple-product analysis, the sales mix is assumed to

be known.5. The selling prices and costs are assumed to be known with

certainty.

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Margin of SafetyAssume that a company has the following projected income statement:Sales $100,000Less: Variable expenses 60,000Contribution margin $ 40,000Less: Fixed expenses 30,000Income before taxes $ 10,000

=======Break-even point in dollars (R):

R = $30,000/.4 = $75,000Safety margin = $100,000 - $75,000 = $25,000

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Degree of Operating Leverage (DOL)DOL = $40,000/$10,000 = 4.0

Now suppose that sales are 25% higher than projected. What is the percentage change in profits?

Percentage change in profits = DOL x percentage change in sales

Percentage change in profits = 4.0 x 25% = 100%Proof:

Sales $125,000Less: Variable expenses 75,000Contribution margin $ 50,000Less: Fixed expenses 30,000Income before taxes $ 20,000 ======

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CVP and ABC

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Assume the following:

Sales price per unit $15

Variable cost $ 5

Fixed costs (conventional) $180,000

Fixed costs (ABC) $100,000 with $80,000 subject to ABC analysis

Other Data: Unit Level of

VariableActivity

Activity Driver CostsDriver

Setups $500100

Inspections 50600

1. What is the BEP under conventional analysis?

2. What is the BEP under ABC analysis?

3. What is the BEP if setup cost could be reduced to $450 and inspection cost reduced to $40?

CVP and ABC (continued)

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1. Break-even units (conventional analysis)

BEP = $180,000/$10

= 18,000 units

2. Break-even units (ABC analysis)

BEP = [$100,000 + (100 x $500) + (600 x $50)]/$10

= 18,000 units

3. BEP = [$100,000 + (100 x $450) + (600 x $40)]/$10

= 16,900 units

What implications does ABC have for improving performance?