INFORMASI AKUNTANSI
UNTUK PEMBUATAN
1. Marketing Decision
Marketing 4p:product, price, place,
promotion
Pemahaman tentang cost penting untuk
marketing decision , khususnya pricing.
Analisis CVP hanya bisa digunakan
untuk keputusan jangka pendek, dalam
jangka panjang pricing bisa dilakukan
dengan metode:
Special Pricing Decision
Cordell Company
Contribution Form of the Income Statement For the Year Ended December 31, 2007 (000)
Sales (1,000,000 units) $40,000
Less: Variable expenses
Manufacturing $24,000
Selling and administrative 2,200 26,200
Contribution margin $ 13,800
Less: Fixed expenses
Manufacturing $ 6,000
Selling and administrative 5,800 11,800
Operating income $ 2,000
Sales (1,000,000 units) $40,000
Less: Variable expenses
Manufacturing $24,000
Selling and administrative 2,200 26,200
Contribution margin $ 13,800
Less: Fixed expenses
Manufacturing $ 6,000
Selling and administrative 5,800 11,800
Cordell Company makes and sells 1,000,000 seat covers. Cordell Company makes and
sells 1,000,000 seat covers.
Special Sales Orders
Total manufacturing cost is $30,000,000, or $30 per unit.
Cordell is offered a special order of $26 per unit for 100,000 units.
Special Sales Order
1. would not affect Cordell’s regular business.
2. would not raise any antitrust issues.
3. would not affect total fixed costs.
4. would not require additional variable selling and administrative expenses.
Special Sales Order
Only variable manufacturing costs are affected by this particular order, at a rate of $24 per unit ($24,000,000 ÷ 1,000,000 units).
Only variable manufacturing costs are affected by this particular order, at a rate of $24 per unit ($24,000,000 ÷ 1,000,000 units).
All other variable costs and all fixed costs are unaffected and thus irrelevant.
Special Sales Order
Sspecial order sales price/unit $26 Iincrease in manufacturing costs/unit 24 Additional operating profit/unit $ 2 Sspecial order sales price/unit $26 Iincrease in manufacturing costs/unit 24 Additional operating profit/unit $ 2
Based on the preceding analysis, should Cordell accept the order?
Based on the preceding analysis, should Cordell accept the order?
$2 × 100,000 = $200,000 additional profit
Special Sales Order
Cordell Company
Contribution Form of the Income Statement For the Year Ended December 31, 2007 (000)
Without Effect of With
Total variable expenses 26,200,000 $2,400,000 $28,600,000
Contribution margin $13,800,000 $ 200,000 $14,000,000
Total variable expenses 26,200,000 $2,400,000 $28,600,000
2. Relevant Information for
Decision Making with a
Focus
on Operational Decisions
Pertanyaan yg biasanya muncul:
Produk mana yg akan diproduksi
saat ada kendala kapasitas?
Berapa besarnya cost yang
Opportunity, Outlay, and
Differential Costs
Opportunity, Outlay, and
Differential Costs
Nantucket Nectars has three alternatives: 1. Increase production of Peach juice
2. Sell the machine
3. Produce a new drink Papaya Mango
Nantucket Nectars has three alternatives: 1. Increase production of Peach juice
2. Sell the machine
3. Produce a new drink Papaya Mango
Opportunity Cost
Opportunity Cost
Revenue $500,000
Costs:
Outlay Costs 400,000
Financial benefit before opportunity costs $100,000 Opportunity cost of machine 60,000
Net financial benefit $ 40,000
Revenue $500,000
Costs:
Outlay Costs 400,000
Financial benefit before opportunity costs $100,000 Opportunity cost of machine 60,000
Net financial benefit $ 40,000
Sell machine for $50,000.
1
Peach Juice Contribution margin is $60,000.2
3
Produce Papaya Mango juice with projectedMake-or-Buy Decisions
Make-or-Buy Decisions
Managers often must decide whether to produce a product or service within the firm or purchase it from an outside supplier.
Make or Buy Decisions
Make or Buy Decisions
Direct material $ 60,000 $.06
Direct labor 20,000 .02 Variable factory overhead 40,000 .04 Fixed factory overhead 80,000 .08
Total costs $200,000 $.20
Direct material $ 60,000 $.06
Direct labor 20,000 .02 Variable factory overhead 40,000 .04 Fixed factory overhead 80,000 .08
Total costs $200,000 $.20
Nantucket Nectars
Make-or-Buy Example
Make-or-Buy Example
Another manufacturer offers to sell Nantucket the bottles for $.18. Another manufacturer offers to sell
Nantucket the bottles for $.18.
If the company buys the bottles, $50,000 of fixed overhead would be eliminated.
If the company buys the bottles, $50,000 of fixed overhead would be eliminated.
Relevant Cost Comparison
Purchase cost $180,000 $.18
Direct material $ 60,000 $.06 Direct labor 20,000 .02 Variable overhead 40,000 .04 Fixed OH avoided by
not making 50,000 .05 0 0 Total relevant costs $170,000 $.17 $180,000 $.18 Difference in favor
of making $ 10,000 $.01
Total Per Bottle Total Per Bottle
Make or Buy and the Use of Facilities
Suppose Nantucket can use the released facilities in other manufacturing activities
to produce a contribution to profits of
$55,000, or can rent them out for $25,000. Suppose Nantucket can use the released facilities in other manufacturing activities
to produce a contribution to profits of
$55,000, or can rent them out for $25,000.
Make or Buy and the Use of Facilities
Make or Buy and the Use of Facilities
Avoidable costs are costs that will not continue if an ongoing
operation is changed or deleted.
Unavoidable costs are costs that
continue even if an operation is halted.
Avoidable and Unavoidable Costs
Avoidable and Unavoidable Costs
Groceries
General merchandise
Drugs
Consider a discount department store that has three major departments:
Sales $1,900 $1,000 $800 $100
Groceries GeneralMdse. Drugs Total
Department Store Example
Department Store Example
Assume further that the total assets invested would be unaffected by the decision.
The vacated space would be idle and the unavoidable costs would continue.
Assume that the only alternatives to be considered are dropping or continuing the grocery department,
which has consistently shown an operating loss.
Sales $1,900 $1,000 $900
Store as a Whole ($000)
Assume that the store could use the space made available by the dropping of groceries to expand the general merchandise department.
Assume that the store could use the space made available by the dropping of groceries to expand the general merchandise department.
This will increase sales by $50,000, generate a 30% contribution-margin,
and have avoidable fixed costs of $70,000. This will increase sales by $50,000,
generate a 30% contribution-margin,
and have avoidable fixed costs of $70,000.
$80,000 – $50,000 = $30,000
Sales $1,900 $1,000 $500 $1,400
Store as a Whole ($000)
Expand General Merchandise
Assume that the capacity of the facility is determined by machine time, and the
maximum capacity is 10,000 machine hours.
Assume that the capacity of the facility is determined by machine time, and the
maximum capacity is 10,000 machine hours. A limiting factor or scarce resource
restricts or constrains the production or sale of a product or service.
A limiting factor or scarce resource restricts or constrains the production
or sale of a product or service.
Optimal Use of Limited
Resources
Optimal Use of Limited
Resources
The facility can produce 10 pairs of Air Court Shoes or 5 pairs of Air Max shoes per hour.
Selling price per pair $80 $120
Variable costs per pair 60 84 Contribution margin per pair $20 $ 36 Contribution margin ratio 25% 30%
Air
Which is more profitable?
If the limiting factor is demand, that is, pairs of shoes, the more profitable product is Air Max.
If the limiting factor is demand, that is, pairs of shoes, the more profitable product is Air Max.
Why?
Optimal Use of Limited Resources
Optimal Use of Limited Resources
The sale of a pair of Air Court shoes adds $20 to profit. The sale of a pair of Air Court
shoes adds $20 to profit.
The sale of a pair of Air Max shoes adds $36 to profit. Air Max is the product with
the higher contribution per unit. Air Max is the product with
Suppose that demand for either shoe would fill the plant’s capacity. Now, capacity is the limiting factor.
Suppose that demand for either shoe would fill the plant’s capacity. Now, capacity is the limiting factor.
Optimal Use of Limited Resources
Optimal Use of Limited Resources
Which is more profitable?
If the limiting factor is capacity,
the more profitable product is Air Court. If the limiting factor is capacity,
the more profitable product is Air Court.
Optimal Use of Limited Resources
Air Court
$20 contribution margin per pair × 10,000 hours = $2,000,000 contribution
Air Court
$20 contribution margin per pair × 10,000 hours
= $2,000,000 contribution
Air Max:
