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Legends:
R(BE) : Total sales revenue required at
BEP
R : Total sales revenue
Q(BE) : Quantity of product required to at
BEP
Q : Quantity of product
F : Total fixed cost
V : Variable cost per $ sales revenue
C : Total variable cost per unit
P : Price per unit
: Total Profit
Disclaimer: Im not an expert in accounting neither fluent in english. I was asked to make this resume and was lazy
translating Carters book. More importantly feel awkward using accounting terms in Indonesian. Any
corrections are welcomed.
Example
CVPs questions usually asked us to compute BEP and sales required to meet certain profit. It could be in dollars
(R equations) or in product quantity that must be sold (Q equations).
4. Soal Latihan Cost Accounting by Mr. Agung
PT. EFG telah melakukan analisis terkait dengan biaya produksi dan penjuaan 5.000 unit produk A, dengan
rincian sbb:
DM $ 75.000
DL $ 50.000
Var. FOH $ 25.000
Fix. FOH $ 35.000
Var. marketing exp. $ 10.000
Fix. marketing exp. $ 20.000
Pertanyaan:
- Hitung berapa jumlah unit yang dibutuhkan untuk mencari titik impas dengan harga jual per unit adalah
$40.
- Hitung berapa unit yang dibutuhkan untuk mendapatkan keuntungan $ 20.000 (ignore tax)
- Tentukan berapa harga jual yang harus diubah oleh perusahaan untuk dapat menghasilkan keuntungan
(profit) 20% dari penjualan (dengan asumsi penjualan 5.000 unit).
Answer:
Variable cost:
DM 75.000 1.
DL 50.000
Var. FOH 25.000 Q(BE) = 55.000
Var. Marketi ng exp 10.000 40-32
Total var. Cost 160.000 Q(BE) = 6.875 uni ts
uni t produced 5.000
var. Cost/uni t 32 2.
Fixed cost: Q = 55.000 + 20.000
Fi xed FOH 35.000 40-32
Fi xed Marketi ng exp. 20.000 Q = 9.375 uni ts
Total fi xed cost 55.000
uni t produced 5.000 3. cost/uni t = var. Cost/uni t + fi x. cost/uni t
Fi x. Cost/uni t 11 = 32 +11
= 43
Pri ce wi th 20% profi t from sal es
= 43 x 100/80
= 53,75 $
Conclusion
- Its simple, isnt it? ow...really? so, lets try more challenging question bellow without peeking its solution :
P20-8 2 products CVP analisys with tax element.
- for more fundamental understanding especially in equations, u may read carters book.
Disclaimer: Im not an expert in accounting neither fluent in english. I was asked to make this resume and was lazy
translating Carters book. More importantly feel awkward using accounting terms in Indonesian. Any
corrections are welcomed.
Chapter 20 Differential Cost Analysis
Introduction
Differential cost analysis is a decision model that can be used for evaluating differential revenue and cost that
related to various alternative actions. Differential cost studies are short term. they are not useful for strategic planning
because they ignore long-term effects of decisions. The benefits using differential cost analysis are for measure
revenue, cost, and profit margin that will occur in the future when a decision is taken. Examples:
1. Accepting or refusing additional orders
2. Accepting or refusing special orders
3. Evaluating make-or-buy alternatives
4. Reducing price in a competitive market
5. Expanding, shutting down, or eliminating a facilitiy
6. Increasing, curtailing, or stopping production of certain products
7. Determining wheter to sell or to process further
8. Choosing among alternative routings in product manufacture
9. Determining the maximum price to pay for raw material
Company may (read conclusion below) accept the proposed project if it will provide additional profit margin.
Accepting or refusing additional orders
Additional orders usually proposed with price lower than normal price. And the company will be interested if
total normal production and addtional order have not met maximum company capacity.
Example
From Mr. Agungs slide: Kapasitas terpasang PT. Aduhai 18.000unit/tahun. Akhir Januari 2006 perusahaan
telah berproduksi dan menjual sebanyak 10.000 unit @ IDR 14.000.
Ilustrasi biaya operasional 10.000 unit:
keterangan Nilai ( Ribuan Rp )
Bahan Baku 20.000
Upah Langsung 35.000
BOP Variabel 15.000
BOP Tetap 24.000
B.Pemasaran Variabel 10.000
B.Pemasaran Tetap 4.000
Administrasi Tetap 9.000
T o t a l 117.000
Salah satu konsumen datang dengan pesanan sebanyak 6.000 unit dengan harga @ IDR 10.000. Diterima atau
ditolak pesanan tersebut?
Disclaimer: Im not an expert in accounting neither fluent in english. I was asked to make this resume and was lazy
translating Carters book. More importantly feel awkward using accounting terms in Indonesian. Any
corrections are welcomed.
Answer
Keterangan Penjualan awal 10.000 unit
(Ribuan Rp)
Penjualan Tambahan 6000 unit
(Ribuan Rp)
Penjualan 140.000 60.000
B.Bahan Baku 20.000 12.000
B.Upah Langsung 35.000 21.000
BOP Variabel 15.000 9.000
BOP Tetap 24.000 -
B.Pemasaran Var 10.000 6.000
B.Pemasaran Tetap 4.000 -
B.Adm Tetap 9.000 -
Laba Usaha 23.000 12.000
Conclusion
- From the example above, company may accept the offer since it gives additional profit. But management
should also consider of the long-run effect of the sale on the other (regular) customers and the reaction of
competitors. If the regular customers become aware that the product has been sold at a reduced price, they
may demand simillar cost concessions. If the concessions are not granted, the loss of bussiness could result,
and if granted, a reduced profit margin could result. On the other hand product that sold at reduced price
might affect competitors to retaliate by cutting their prices. Such actions can result in a price war and lost
profits for all concerned. So, the decision wheter to approve or not is literally subjective.
- Fixed costs are not added for analysing additional order. It happens because all fixed costs have been allocated
to normal production.
- for more exercise, you can try E21-2 from carters book.
Accepting or refusing special orders
special order not only proposed at lower price and the company has not met maximum capacity. But also
makes company spend additional cost. It can be from additional materials or rent expense from special equipment.
Example
From quiz - PT. ABC menjual sepatu OR, telah mengunakan 70% kapasitas produksi. Karena berkualitas,
didekati ADIDAS Co. untuk memproduksi sepatu. ADIDAS menawar pembelian 150.000 unit dengan spesifikasi
khusus. Untuk memnuhi permintaan, diperlukan peralatan khusus dan material tambahan. produksi standar
perusahaan memerlukan biaya sbb:
DM $ 5
DL $ 6
Applied FOH $ 9
Selling commission 5%
Shipping cost $ 1
Fixed Marketing
expense
$ 5.000
Var. marketing
expense
$
1,5/unit
untuk menentukan harga jual, perusahaan menggunakan ark up 40% dari product cost. Sedangkan untuk
memenuhi pesanan khusus, perusahaan harus menambah biaya sewa peralatan $ 15.000 dan tambahan DM $
2/unit. harga yang ditawarkan ADIDAS adalah $ 30. Pertanyaan:
Disclaimer: Im not an expert in accounting neither fluent in english. I was asked to make this resume and was lazy
translating Carters book. More importantly feel awkward using accounting terms in Indonesian. Any
corrections are welcomed.
- Tentukan harga penawaran minimum yang akan dterima PT. ABC
- Dari penawaran tersebut, apakah perusahaan akan menerima atau menolak
- Identifikasikan faktor yang harus dipertimbagkan dalam menerima atau menolak tawaran tersebut.
Answer
Sales 30 $ 150.000 4.500.000 $
DM 5 $ 150.000 750.000 $
DL 6 $ 150.000 900.000 $
Applied FOH 9 $ 150.000 1.350.000 $
Selling commission 30 $ 150.000 5% 225.000 $
Shipping cost 1 $ 150.000 150.000 $
Var. Marketing exp 1,5 $ 150.000 225.000 $
rent expense 15.000 $
additional DM 2 $ 150.000 300.000 $
Total cost 3.915.000 $
Profit 585.000 $
Total Cost 3.915.000 $
Total unit 150.000
minimum offer (BEP) 26,10 $
accept the offer?
factors Production capacity, revenue, cost, profit margin, long-run
effects such sales on regular costumers and price war
Yes, it will still incur profit and assumed that the offer
within 30% company production capacity and ignoring long-
term effects
Conclusion
- not only for profit, but management should also consider long-run effect such reducing profit on regular sales
and war pricing against competitor in the future because they have sold special order at lower price. But, as far
as i remember, Mr. Agung stated that decision to approve order is taken if special/additional order can provide
additional profit. So, do whats MR. Agung said at final exam.
- Fixed costs from normal production are not added. But you shoul compute additional fixed cost and materials
on special order.
- For more exercises,try P21-1 and P21-2 Carters book.
Evaluating make-or-buy alternatives
Sometimes company faces alternatives to make or purchases their component parts for finished products from another
company. Cheaper cost by buying than making is the main factor.
Example
From Mr. Agungs slide Kapasitas produks PT. KAMI 100.000 unit/tahun dengan harga jual @ IDR 15.000. Pada
akhir tahun 2006 dapat kontrak dari pemeritah untuk tahun 2007 ebanyak 100.000 unit dengan harga @ IDR 15.000.
PT. ANDA perusahaan sejenis menawarkan produknya ke PT.KAMI dengan harga @ IDR 9.500. Produksi atau beli?
Disclaimer: Im not an expert in accounting neither fluent in english. I was asked to make this resume and was lazy
translating Carters book. More importantly feel awkward using accounting terms in Indonesian. Any
corrections are welcomed.
taksiran biaya operasional 100.000 unit
keterangan Nilai (Ribuan Rp)
Bahan baku 200.000
Upah langsung 350.000
BOP Variabel 150.000
BOP Tetap 240.000
Pemasaran Var 100.000
Pemasaran Tetap 40.000
Adm tetap 90.000
T o t a l 1.170.000
Answer
Keterangan Produksi ( Ribuan Rp) Membeli (Ribuan Rp)
Penjualan 1.500.000 1.500.000
B.Bahan Baku 200.000 -
B.Upah Lsg 350.000 -
BOP Variabel 150.000 -
BOP Tetap 240.000 240.000
B.Pemas.Variabel 100.000 -
B.Pemas.Tetap 40.000 40.000
B.Adm Tetap 90.000 90.000
Pembelian Produk - 950.000
Laba Usaha 330.000 180.000
Conclusion
- By making on its own, company will receive more profit. so the choice would obviously self production.
- But there is 2 type of cases.
1
st
. Company has already manufacturing the parts or whole product until now. Then decide wheter to stop
production and buy or continue production.
2
nd
. Company has never manufactured the parts or whole product ever before. Then decide wheter to start
making or buy.
- In the 1
st
case, u should consider about the fixed costs (full arbsorption costing) when analysing, but in 2
nd
case, you should use differential cost in 1
st
year. That means you should not compute fixed costs in it. But in
2
nd
year (company decided to produce it regularly) and further u have to use full absorption costing.
- for more understanding, try E21-4, E21-5, P21-4 from Carters book.