Akuntansi biaya III (Cost-Volume-Profit (CVP) Analysis )

Basic Assumptions

Changes in production/sales volume are the sole cause for cost and revenue changes

Total costs consist of fixed costs and variable costs

Revenue and costs behave and can be graphed as a linear function (a straight line)

Selling price, variable cost per unit, and fixed costs are all known and constant

In many cases only a single product will be analyzed.  If multiple products are studied, their relative sales proportions are known and constant

The time value of money (interest) is ignored

Basic Formula

Contribution Margin

Contribution Margin equals sales less variable costs

CM = S – VC

Contribution Margin per unit equals unit selling price less variable cost per unit

CMu = SP – VCu

Contribution Margin also equals contribution margin per unit multiplied by the number of units sold

CM = CMu x Q

Contribution Margin Ratio (percentage) equals contribution margin per unit divided by selling price

CMR = CMu ÷ SP

Contribution Margin Income Statement Derivations

A horizontal presentation of the Contribution Margin Income Statement:

Sales – VC – FC = Operating Income (OI)

(SP x Q) – (VCu x Q) – FC = OI

Q (SP – VCu) – FC = OI

Q (CMu) – FC = OI

Remember this last equation, it will be used again in a moment

CVP, Graphically

Breakeven Point

Recall the last equation in an earlier slide:

Q (CMu) – FC = OI

A simple manipulation of this formula, and setting OI to zero will result in the Breakeven Point (quantity):

BEQ = FC ÷ CMu

At this point, a firm has no profit or loss at a given sales level

If per-unit values are not available, the Breakeven Point may be restated in its alternate format:

BE Sales = FC ÷ CMR

Breakeven Point, extended: Profit Planning

With a simple adjustment, the Breakeven Point formula can be modified to become a Profit Planning tool

Profit is now reinstated to the BE formula, changing it to a simple sales volume equation

Q = (FC + OI)


CVP and Income Taxes

From time to time it is necessary to move back and forth between pre-tax profit (OI) and after-tax profit (NI), depending on the facts presented

After-tax profit can be calculated by:

OI x (1-Tax Rate) = NI

Published in: on Mei 18, 2010 at 8:13 am  Tinggalkan sebuah Komentar  

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