Financial and Volume Proit Models

1. 3rd Group :
Erin Rudianingsih, SE
Cahyo Priyatno, SE, Ak,CPMA, CA
Budi Purwono, SE, CMA
Chapter 12

2. meningkatkan
Simulasi kuantitatif
kualitas
yang menjelaskan
pengambilan
hubungan antara
keputusan
beberapa faktor
secara akurat dan
reliabel
memprediksi
kondisi bisnis

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. $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. 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. 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. 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. 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. Modeling Perusahaan
dengan banyak produk:
1. estimasi bauran
penjualan dari masingmasing produk
2. Menghitung Weighted
Average Unit Contribution
Margin

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. 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. 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. 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. 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. 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. 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. 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