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Modul Akuntansi Manajemen [TM4]

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    MODUL PERKULIAHAN kuntansi Manajemen   ost Volume Profit Relationship Fakultas Program Studi Tatap Muka Kode MK Disusun Oleh Economic & Business Accountancy 4 84033 Alfiandri. MAcc Abstract Kompetensi Cost-volume-profit (CVP) analysis is   a powerful tool that helps managers to understand the relationships among cost, volume, and profit. CVP analysis focuses on how profits are affected by the following five factors Selling price, sales volume, unit variable costs, total fixed cost and mix product sold   1. Understand basic concept CVP analysis 2. Understand CVP relationship in equation form and graphic form   3. Understand contribution margin ratio    2012 2  Akuntansi Manajemen Pusat Bahan Ajar dan eLearning  Alfiandri, MAcc http://www.mercubuana.ac.id Pembahasan 1. Introduction  According to Garrison (2006) Cost-volume-profit (CVP) analysis is   a powerful tool that helps managers to understand the relationships among cost, volume, and profit. CVP analysis focuses on how profits are affected by the following five factors Selling price, sales volume, unit variable costs, total fixed cost and mix product sold. Because CVP analysis helps managers understand how profits are affected by these key factors, it is a vital tool in many business decisions. These decisions include what products and services to offer, what prices to charge, what marketing strategy to use, and what cost structure to maintain. 2. The Basic of cost volume profit (CVP) Analysis The basic of cost volume profit (CVP) Analysis provide the understanding how the contribution income statement emphasize the behavior costs and help the manager to  judge based on the effect of profit of change in selling price, cost or volume. For example, Sonic Blaster is trading company who sells boost sound system as well as designer automobile sound system. It uses advance microprocessor and proprietary software to boost amplifier to awesome levels. The business prospect of this company is growing up. The owners rent office lot in the industrial area, hire receptionist, an accountant, a sales manager and some sales staff to sell speaker to retail store. The owner’s a bit worry about tight competition nowadays , which will impact to financial performance of the company. Therefore, the owners ask the accountant to provide the information about selling price, cost and sales volume. In order to fulfill the owner’s requirements, the accountant tries to analysis the contribution of income statement prepared last month. See table below  2012 3  Akuntansi Manajemen Pusat Bahan Ajar dan eLearning  Alfiandri, MAcc http://www.mercubuana.ac.id Notice that Sales, variable expenses and contribution margin are expressed on per unit basis and also in total contribution on the contribution income statement. What is the contribution margin? Contribution margin is the amount remaining from sales revenue after variable expenses have been deducted. Thus, it is the amount available to cover fixed expenses and then to provide profits for the period (Garrison & Noreen 2006). Notice that, contribution margin it’s  used to cover fixed expenses thus toward to net operating income. If the contribution does not enough cover fixed expense, then definitely company loss. Continue with example of Sonic Blaster, assuming that the company sell only one sound system speaker in the period then the company income statement will appear as below Sold one speaker during the period, then the contribution margin will add $100 to cover fixed expenses and the company loss $ 34.900  2012 4  Akuntansi Manajemen Pusat Bahan Ajar dan eLearning  Alfiandri, MAcc http://www.mercubuana.ac.id If the company sells 2 speakers then the contribution margin will add $ 200 and the company’s loss will decrease by $ 100 to $34.800 . See table below If the company sells 350 speakers, then the contribution margin will reach $ 35.000 and finally covers fixed expenses, but no profit and loss recognition neither. Furthermore, by selling 350 speakers in the period, the break-even-point is reached. This is because, each speaker sold yields $100 in contribution margin. See table below Once the break-even point has been reached, net operating income will increase by the amount of the unit contribution margin for each additional unit sold. For example, if the company sells 351 speakers in the period, then net operating income will increase $100. Because the company have sold 1 speaker which beyond than number needed to break-even-point. See table below
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