Cost-Volume-Profit

Analysis
Analisa Titik Impas
or(BEP,
Breakeven
Break (BE)
evenAnalysis
point)

p. 296

The relationship among TR, TC, Total profits at various levels of output

Total Revenue = TR = (P)(Q)

Total Cost = TC = TFC + (AVC)(Q)
Breakeven (BE): TR = TC
(P)(Q) = TFC + (AVC)(Q)
(P)(Q) - (AVC)(Q) = TFC Q (P AVC) = TFC

QBE = TFC/(P - AVC)

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 1

Grafik
Linear
Biaya,
Cost
Volume
Laba
Linear
Grafik
Linear
Biaya,
Cost -Volume-VolumeVolume &
&Profit
Profit
LabaChart
Chart
Linear

Titik Impas

Figure 8.12
Fundamentals of Managerial Economics 7e

LinearCost-Volume-Profit
Cost-Volume-Profit atau
or
Linear
Figure 7-8
Breakeven
Chart
GrafikTitik Impas
p. 298
QBE = TFC/(P - AVC)
= 200/(10 5) = 40

TC

P = $10
TFC = $200
B

TC Decreased
turun
TC TC
B B

AVC = $5
QBE = 40 units
TR = TC = $400

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 3

Breakeven analysis to determine the Target Output

(QT) at which a Target Profit (T ) can be achieved.

TFC + T
P - AVC

QT =
=

p.299

$200 + $100 = 60 units

$10 - $5

= TR TC = 60x$10 $200 60x$5 = $100

Total Cost = TC = TFC + (AVC)(Q)
= $200 + $5 x 60 = $500
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 4

Analisis
Breakeven
Titik
analysis
Impas utk
to determine
menentukan
theTarget
TargetOutput
Output
(Q
(Q
T)T)
pada
at which
saat a
manaTarget
Target Profit
Profit
(T )(
can
T ) dapat
be achieved.
dicapai

TFC + T
P - AVC

QT =
=

p.299

$200 + $100 = 60 units

$10 - $5

= TR TC = 60x$10 $200 60x$5 = $100

Total Cost = TC = TFC + (AVC)(Q)
= $200 + $5 x 60 = $500
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 5

Operating
Tuasan Leverage
Operasi
Operating Leverage = TFC/TVC
The higher is this ratio = more leveraged
(semakin tinggi tuasan) the firm is said to be
a higher overhead costs & QBE increases

Degree
of Operating
Leverage
= DOL
Derajat
Tuasan Operasi
= DOL
elasticiy

%
Q( P AVC )
DOL

%Q Q( P AVC ) TFC

p.301

DOL = the sensitivity of the firms total profits to a change

in its output (Q) = sales elasticity of profit
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 6

Operating
Tuasan Leverage
Operasi
Operating Leverage = TFC/TVC
Semakin tinggi rasio ini = semakin tinggi
tuasan, perusahaan dikatakan menjadi
amempunyai biaya tetap yg tinggi & QBE
meningkat

Degree
of Operating
Leverage
= DOL
Derajat
Tuasan Operasi
= DOL
elasticiy

%
Q( P AVC )
DOL

%Q Q( P AVC ) TFC

p.301

DOL = the sensitivity of the firms total profits to a change

in its output (Q) = sales elasticity of profit
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 7

Operating
Leverage
TUASAN OPERASI
Figure 7-9
AVC = $5 AVC = $3.33
QBE will rise to 45
DOL: 3 4
p. 302

p. 301

More highly leveraged

TC has
a higher DOL yg
than
TC
mempunyai
tinggi

a higher
QBE QBE
daritherefore
TC lebih
tingginya
leveraged
45 or K intensive
DOL increases: the firm becomes40
more
Q dari 40 45
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 8

Review

Keuntungan Maksimum

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 9

Profit Maximization

p.248

= TR TC = P.Q wL rK

Q = f (K,L)

p. 270

= P. f (K,L) wL rK
d = Pdf
dL
dL

w = 0

(MPL)(MR) = MRPL = w
d = Pdf
dK
dK

r = 0

(MPK)(MR) = MRPK = r

P is constant P = MR

MPL

MPK

MPL

MPK

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

r
Slide 10

Penggunaan
Tenaga
Kerja
Optimal Use of Labor
yang Optimal
MVPL
TR = P.Q

MRPL = (MPL)(MR)

p. 236

TR
MR =
Q

Maximum profits
Optimal amount of L

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 11

Problems
No. 11 and 14 :

pp. 314-315
pp. 301 (6th Ed)

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.

Slide 12