Adalah suatu keadaan pada saat seluruh
penerimaan (total revenues) secara persis
hanya mampu menutup seluruh pengeluaran
(total cost)
pada keadaan ini keuntungan atau kerugian
Hal tersebut dapat terjadi bila perusahaan
dalam operasinya menggunakan biaya tetap, dan volume penjualan hanya cukup untuk
menutup biaya tetap dan biaya variabel.
Apabila penjualan hanya cukup untuk menutup
biaya variabel dan sebagian biaya tetap, maka perusahaan menderita kerugian.
Sebaliknya akan memperoleh memperoleh
keuntungan, bila penjualan melebihi biaya variabel dan biaya tetap yang harus di
Analisis Break even secara umum dapat
memberikan informasi kepada pimpinan, bagaimana pola hubungan antara volume penjualan, cost/biaya, dan tingkat
keuntungan yang akan diperoleh pada level penjualan tertentu.
1. Jumlah penjualan minimal yang harus
dipertahankan agar perusahaan tidak mengalami kerugian.
2. Jumlah penjualan yang harus dicapai untuk
3. Seberapa jauhkah berkurangnya penjualan
agar perusahaan tidak menderita rugi.
4. Untuk mengetahui bagaimana efek
perubahan harga jual, biaya dan volume penjualan terhadap keuntungan yang diperoleh.
6
“Cost is the cash or
cash-equivalent value sacrificed for goods and services that is expected to bring a current or
future benefit to the organization.”1
”Biaya (cost) adalah nilai kas atau ekuivalen kas yang digunakan untuk barang dan jasa yang diperkirakan untuk membawa manfaat di masa sekarang atau masa depan, pada
Biaya Variabel Biaya Tetap
Biaya variable
Adalah biaya yang jumlah totalnya yang
sebanding dengan perubahan volume
kegiatan. Contoh biaya bahan baku, biaya tenaga kerja langsung.
10
Variable cost assumes a linear
relationship
between cost and activity driver.
EXHIBIT
3-7
Biaya tetap
Adalah biaya yang jumlah totalnya tetap
dalam kisar volume kegiatan tertentu. Contoh : gaji direktur produksi.
Total Fixed Cost Cost $1,500 Year 2 $1,000 Year 1 $500 Activity Level
Biaya semivariable
Adalah biaya yang berubah tidak sebanding dengan perubahan volume kegiatan.
Biaya semifixed
Adalah biaya yang tetap untuk tingkat volume kegiatan tertentu dan berubah dengan jumlah yang konstan pada volume produksi tertentu.
Total Costs
$Cost
Number of Units Produced
Fixed Costs
Variable Costs
Total Costs = Fixed Amount + Variable Cost Per Unit x Number of Units = Fixed Costs + Variable Costs
Y = F + V(X)
Y= Total mixed costs (the dependent variable) (X) = Cost Driver or Independent Variable
CVP expresses:
# units that must be sold to break even
Impact of a given reduction in fixed costs on
break-even point
Impact of an increase in price on profit
Sensitivity analysis of impact of various price or cost levels on profit
15 LO 1
16
Is the point where total revenue equals total cost; the point of
zero profit.
Harga jual tidak berubah-ubah
Seluruh biaya dapat dibagi ke dalam biaya
tetap dan biaya variabel
Biaya variabel bersifat proporsional
Jika barang yang diproduksi lebih dari satu
jenis, maka komposisi barang yang dijual tidak berubah-ubah
Revenue Total Revenues
Profit
Total Costs
Y
X Units sold X = Break-even point in units
Fixed costs (F) = $40,000 Selling price per unit (P) = $10 Variable cost per unit (V) = $6
Tax rate = 40%
1. What is the break-even point in units? 2. What is the break-even point in dollars?
Units Sold Approach
1. Let X = break even point in units R = TC PX = F + VX $10X = $40,000 + 6X $10X - $6X = $40,000 $4X = $40,000 X = 10,000 units
Units Sold Approach (continued)
2. Break-even point in sales dollars is: 10,000 x $10 = $100,000
This can be shown with a variable-costing income statement:
Variable Costing Income Statement
Sales (10,000 x $10) $100,000
Less variable costs (10,000 x $6) $ 60,000
Contribution margin $ 40,000
Less fixed costs $ 40,000
Profit before taxes $ 0
Less income taxes $ 0
Sales Revenue Approach
Alternative approach to solving break-even point in sales dollars:
Let X equal break-even sales in dollars: R = TC X = F + VX X = $40,000 + .6X X - .6X = $40,000 .4X = $40,000 X = $100,000
NOTE: V is the variable cost percentage which equals : Variable cost per unit/Selling price per unit = 6/10 = 60%
Operating Income Approach Contribution Approach
Profit I = (P-V)X-F +
Slope = P-V
Profit
loss break-even point UNITS in units
Total Costs
Number of Ovens Sold
Fixed Costs Variable Costs 0 100 200 400 600 800 $300,000 200,000 100,000 Loss
Total Revenue Profit
Sales - Variable costs - Fixed Costs = Net Income
Sales-Revenue Method:
100%(Sales)- 60%(Sales) - $70,000 =0 (at BEP)
0.4 (Sales) = $70,000 Sales = $175,000
Units-Sold Method:
Let x = Number of microwaves at the break-even point
$500(x) - $300(x) - $70,000 = 0 (at BEP) $200 (x) = $70,000
Sales-Revenue Method:
BEP (Revenue$) = (Fixed Costs + Net Income)/ Contribution Ratio = $70,000 / 0.40
= $175,000
Units-Sold Method:
BEP (Revenue Units) = (Fixed Costs + Net Income)/Contribution per microwave
= $70,000/$200 per microwave = 350 units
...establishing prices
...analyzing the impact of volume on profits ...focusing on the impact of costs on profits ...analyzing the impact of mix of products on
A number of limitation 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.
Assume that a company has the following projected income statement:
Revenues $100,000
Variable expenses (60,000)
Contribution margin 40,000
Fixed expenses (30,000)
Income before taxes $ 10,000
Break-even point in dollars (R): R = $30,000 / .4 = $75,000
Safety margin = $100,000 - $75,000 Safety margin = $25,000
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 = 4.0 x 25% = 100%
Proof:
Revenues $125,000 Less variable expenses (75,000) Contribution margin $ 50,000 Less fixed expenses (30,000) Income before taxes $ 20,000
Assume the following:
Total Per unit %of Sales Sales (400 Microwaves) $200,000 $500 100%
Less: Variable Expenses 120,000 300 60 Contribution Margin $ 80,000 $200 40% Less Fixed Expenses 70,000
Net Income $ 10,000 1. What is the Operating Leverage? 2. What is the Margin of Safety?
Operating Leverage = Contribution margin/Net Income = $80,000/$10,000
= 8 (an indication of operating risk)
% change in profits = Operating leverage x Change in sales = 8 x 10% increase in sales
= 80% increase in profits
Margin of Safety = Targeted Revenue - Break-even Point = $200,000 - $175,000
= $25,000
Operating Leverage = Contribution Margin / Net Income = $80,000 / $10,000
= 8 (an indication of operating risk)
%change in profits = Operating leverage x Change in sales = 8 x 10% increase in sales
= 80% increase in profits
Margin of Safety = Targeted Revenue - Break-even Point = $200,000 - 175,000
Assume the following:
Sales price per unit $15 Variable cost 5
Fixed costs (conventional)-$180,000 Fixed costs (ABC)-$80,000
Other Data:
Cost Driver Unit Variable Costs Level of Cost Driver
Set-ups $500 100
Inspections 50 600
1. What is the BEP under conventional analysis? 2. What is the BEP under ABC analysis?
3. What is the BEP if set-up cost could be reduced to $450 and inspection cost reduced to $40?
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
Perusahaan yang beroperasi pada kondisi
BEP berarti perusahaan secara akuntansi
mengalami kerugian, namun secara cash flow perusahaan masih mendapatkan sisa kas,
selama penerimaan penghasilan masih bisa menutupi biaya variabel dan biaya tetap
Biaya tetap tunai adalah biaya tetap yang
dikeluarkan secara tunai seperti pembayaran gaji, biaya promosi, sewa gedung, dan biaya tetap tunai lainnya.
SDP merupakan pedoman bagi manajemen
untuk memutuskan apakah perusahaan diteruskan atau dihentikan
Apabila penerimaan penjualan masih lebih
tinggi dibanding SDP sebaiknya perusahaan tetap beroperasi
Titik Tutup Pabrik
Apabila penerimaan perusahaan tidak dapat
menutupi biaya variabel dan biaya tetap
tunai, maka perusahaan sudah harus ditutup
SDP = Biaya tetap tunai/rasio kontribusi
