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# Financial and cost volume profit models, share

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Financial and Volume Proit Models

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### Financial and cost volume profit models, share

1. 1. 3rd Group : Erin Rudianingsih, SE Cahyo Priyatno, SE, Ak,CPMA, CA Budi Purwono, SE, CMA Chapter 12
2. 2. meningkatkan Simulasi kuantitatif kualitas yang menjelaskan pengambilan hubungan antara keputusan beberapa faktor secara akurat dan reliabel memprediksi kondisi bisnis
3. 3. Cost Volume Profit (CVP) Models and Break Even Point 450,000 400,000 Revenue = 350,000 Break-even point Variable Costs Total sales + Fixed Costs + Income PQ = VQ + F + I 300,000 Total expenses At 250,000 the break-even point income = 0 200,000 PQ = VQ + F 150,000 Combining terms and solving for Q, the number of Fixed expenses 100,000 units that must be sold to break even: Q =50,000 (P – V) F - 100 200 300 (P –400 is the unit 600 500 V) Units Sold contribution margin 700 800
4. 4. \$100,000 \$80,000 \$60,000 \$40,000 \$20,000 \$\$(20,000) \$- \$50 \$100 \$150 \$200 \$250 \$300 \$350 \$400 \$(40,000) Break-even point \$(60,000) \$(80,000) \$(100,000) Fixed expenses + Target income Unit contribution margin = Units sold to earn the target income
5. 5. Menggambarkan resiko tidak tercapainya target penjualan Operating Operating leverage yang leverage yang rendah tinggi disebabkan disebabkan biaya biaya per unit per unit produk di produk di dominasi oleholeh dominasi biaya tetap biaya variabel Operating leverage = factor Contribution margin Net income
6. 6. Kenaikan 10% Penjualan akan menyebabkan kenaikan 70% Laba Company A Company B Perusahan A, akan tetapi hanya1,000,000 Sales \$ 1,000,000 \$ Variable costs 300,000 menaikan 40% Laba Perusahaan 600,000 B Contribution margin Fixed costs Sales Operating income Variable costs Contribution margin Operating leverage Fixed costs Operating income New operating leverage \$ 700,000 Company A 600,000 1,100,000 \$ \$ 100,000 \$ \$ 330,000 770,000 7.00 600,000 170,000 4.53 \$ 400,000 Company B 300,000 1,100,000 \$ \$ 100,000 \$ \$ 660,000 440,000 4.00 300,000 140,000 3.14
7. 7. 1. Gather all the facts, assumptions and estimates for the model; i.e., parameters. 2. Describe the relations between the parameters. This usually results in an algebraic equation. 3. Separate the parameters from the formulas. Use cell addresses, instead of actual numbers.
8. 8. Penyesuaian model CVP untuk menentukan Laba setelah pajak  Formulasi Modeling Tax:  A = Income after tax  B = Income before tax  T = Tax rate  A = B – BT  A = B (1 – T) or solving for B:  B=A (1 – T)
9. 9. Modeling Perusahaan dengan banyak produk: 1. estimasi bauran penjualan dari masingmasing produk 2. Menghitung Weighted Average Unit Contribution Margin
10. 10. provides us with the following information: Description Surfboards Sailboards Total sold Unit Unit Number variable contribution of cost margin boards 500 \$ 300 \$ 200 500 1,000 450 550 300 800 Selling price \$ Description Sales mix computation Surfboards Sailboards Total sold Number of boards 500 300 800 % of Total 62.5% (500 ÷ 800) 37.5% (300 ÷ 800) 100.0%
11. 11. Weighted-average unit contribution margin Contribution Weighted Description % of total margin contribution Surfboards \$ 200 62.5% \$ 125.00 Sailboards 550 37.5% 206.25 Weighted-average contribution margin \$ 331.25 \$200 × 62.5%
12. 12. Break-even point Break-even point = Break-even point = Break-even point = Fixed expenses Weighted-average unit contribution margin \$170,000 \$331.25 514 combined units Fixed costs increased from \$80,000, due to expansion needed to sell multiple products.
13. 13. The break-even point is 514 combined units. We can use the sales mix to find the number of units of each product that must be sold to break even. Combined break-even sales 514 Product Surfboards Sailboards Total units % of total Individual sales 62.5% 37.5% The break-even point of 514 units is valid only for the sales mix of 62.5% and 37.5%. 321 193 514
14. 14. Modeling Multiple Cost Drivers An insight from activity-based costing: costs may be a function of multiple activities, not merely sales volume. Some costs treated as fixed (when sales volume is the only activity) may now be considered variable. Total Cost = (Unit variable cost × Sales units) + (Batch cost × Batch activity) + (Product cost × Product activity) + (Customer cost × Customer activity) + (Facility cost × Facility activity)
15. 15. Sensitivity Analysis Memperkirakan batasan dari setiap parameter Meperkirakan nilai wajar dari setiap para meter Merubah nilai pada batas atas atau bawah suatu parameter. sementara parameter lainnya tetap catat perubahan laba yang terjadi. Because of the number of computations involved, computerized models are used for sensitivity analysis.
16. 16. Sensitivity Analysis Realistic combinations of changed parameters Best case scenario Kombinasi reastis pada tingkat harga tertinggi, penjualan tertinggi dan biaya terendah Worst case scenario Kombinasi reastis pada harga tingkat terendah, penjualan terendah dan biaya tertinggi Most likely case scenario Kombinasi reastis pada tingkat harga, penjualan dan biaya yang wajar (sering terjadi)
17. 17. Modeling Scarce Resources   Perusahaan dihadapkan pada pilihan sumberdaya yang terbatas dan bagaimana memaksimalkan sumberdaya yang terbatas. memanfaatkan sumberdaya yang terbatas pada produk yang memberikan kontribusi margin yang tertinggi