horngrenima14e_ch02
-
Upload
harno-sang-penjelajah-khatulistiwa -
Category
Documents
-
view
72 -
download
5
Transcript of horngrenima14e_ch02
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 1
Pengantar Akuntansi ManajemenPengantar Akuntansi ManajemenPengantar Akuntansi ManajemenPengantar Akuntansi Manajemen
Pengantar Pengantar Perilaku Biaya dan Perilaku Biaya dan
Hubungan Biaya - Hubungan Biaya - VolumeVolume
Pengantar Pengantar Perilaku Biaya dan Perilaku Biaya dan
Hubungan Biaya - Hubungan Biaya - VolumeVolume
BabBab 2 2
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 2
Pemicu Biaya dan Perilaku Pemicu Biaya dan Perilaku BiayaBiaya
Sudut Pandang Tradisonal – Perilaku Sudut Pandang Tradisonal – Perilaku BiayaBiaya
Sudut Pandang Kegiatan – Perilaku BiayaSudut Pandang Kegiatan – Perilaku Biaya
Sumber DayaSumber Daya A APemicu BiayaPemicu Biaya = =
UnitUnit Keluaran KeluaranSumber DayaSumber Daya
Sumber DayaSumber Daya A APemicu BiayaPemicu Biaya = =
UnitUnit Keluaran KeluaranSumber DayaSumber Daya
Sumber DayaSumber Daya B BPemicu BiayaPemicu Biaya = =
UnitUnit Keluaran KeluaranSumber DayaSumber Daya
Sumber DayaSumber Daya B BPemicu BiayaPemicu Biaya = =
UnitUnit Keluaran KeluaranSumber DayaSumber Daya
KegiatanKegiatan A APemicu BiayaPemicu Biaya = =
Unit KeluaranUnit KeluaranKegiatanKegiatan
KegiatanKegiatan A APemicu BiayaPemicu Biaya = =
Unit KeluaranUnit KeluaranKegiatanKegiatan
KegiatanKegiatan BBPemicu BiayaPemicu Biaya = =
Unit KeluaranUnit KeluaranKegiatanKegiatan
KegiatanKegiatan BBPemicu BiayaPemicu Biaya = =
Unit KeluaranUnit KeluaranKegiatanKegiatan
Sumber DayaSumber Daya BBPemicu BiayaPemicu Biaya = =
UnitUnit Keluaran KeluaranSumber DayaSumber Daya
Sumber DayaSumber Daya BBPemicu BiayaPemicu Biaya = =
UnitUnit Keluaran KeluaranSumber DayaSumber Daya
Sumber DayaSumber Daya A APemicu BiayaPemicu Biaya = =
UnitUnit Keluaran KeluaranSumber DayaSumber Daya
Sumber DayaSumber Daya A APemicu BiayaPemicu Biaya = =
UnitUnit Keluaran KeluaranSumber DayaSumber Daya
Barang atau JasaBarang atau JasaPemicu BiayaPemicu Biaya = Units = Units dari Produk/Jasadari Produk/Jasa
Yang telah Jadi (Akhir)Yang telah Jadi (Akhir)
Barang atau JasaBarang atau JasaPemicu BiayaPemicu Biaya = Units = Units dari Produk/Jasadari Produk/Jasa
Yang telah Jadi (Akhir)Yang telah Jadi (Akhir)
TujuanTujuanBelajarBelajar
11
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 3
Pemicu Biaya dan Perilaku BiayaPemicu Biaya dan Perilaku Biaya
Perilaku biaya adalah bagaimanaPerilaku biaya adalah bagaimanakegiatan sebuah organisasi kegiatan sebuah organisasi mempengaruhi biaya-nyamempengaruhi biaya-nya..
Perilaku biaya adalah bagaimanaPerilaku biaya adalah bagaimanakegiatan sebuah organisasi kegiatan sebuah organisasi mempengaruhi biaya-nyamempengaruhi biaya-nya..
Any output measure that causesAny output measure that causesthe use of costly resourcesthe use of costly resources
is a cost driver.is a cost driver.
Any output measure that causesAny output measure that causesthe use of costly resourcesthe use of costly resources
is a cost driver.is a cost driver.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 4
Value Chain Functions, Costs, and Cost Value Chain Functions, Costs, and Cost
DriversDriversValue Chain Function and Example CostsValue Chain Function and Example Costs Example Cost Example Cost DriversDrivers
Penelitian dan Pemgembangan
•Salaries marketing research personnel Number of new product proposals
Biaya survei pasar
•Salaries of product and process engineers Complexity of proposed products
Design of products, services, and processes
•Salaries of product and process engineers Number of engineering hours
•Cost of computer-aided design equipment Number of parts per product
•Cost to develop prototype of product
for testing
Value Chain Function and Example CostsValue Chain Function and Example Costs Example Cost Example Cost DriversDrivers
Penelitian dan Pemgembangan
•Salaries marketing research personnel Number of new product proposals
Biaya survei pasar
•Salaries of product and process engineers Complexity of proposed products
Design of products, services, and processes
•Salaries of product and process engineers Number of engineering hours
•Cost of computer-aided design equipment Number of parts per product
•Cost to develop prototype of product
for testing
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 5
Value Chain Functions, Costs, and Cost Value Chain Functions, Costs, and Cost
DriversDriversValue Chain Function and Example CostsValue Chain Function and Example Costs Example Cost Example Cost DriversDriversProduction•Upah buruh Jam kerja buruh •Gaji Pengawas/Supervisor Jumlah karyawan yang diawasi•Upah Bagian Pemeliharaan Number of mechanic hours•Depreciation of plant and machinery Number of machine hours PeralatanBiaya Energi/Tenaga Kilowatt hours
Pemasaran•Biaya Iklan Number of advertisements•Salaries of marketing personnel, Penjualan dalam angka travel costs, entertainment costs
Value Chain Function and Example CostsValue Chain Function and Example Costs Example Cost Example Cost DriversDriversProduction•Upah buruh Jam kerja buruh •Gaji Pengawas/Supervisor Jumlah karyawan yang diawasi•Upah Bagian Pemeliharaan Number of mechanic hours•Depreciation of plant and machinery Number of machine hours PeralatanBiaya Energi/Tenaga Kilowatt hours
Pemasaran•Biaya Iklan Number of advertisements•Salaries of marketing personnel, Penjualan dalam angka travel costs, entertainment costs
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 6
Value Chain Functions, Costs, and Cost Value Chain Functions, Costs, and Cost
DriversDrivers
Value chain function and Example costsValue chain function and Example costs Example Example Cost DriversCost Drivers Distribusi•Upah Staf Bag. Pengiriman / Kurir Jam kerja staf•Biaya Transportasi termasuk Berat barang yang dikirim Penyusutan kendaraan dan BBM
Customer service•Salaries of service personnel Hours spent servicing products•Costs of supplies, travel Number of service calls
Value chain function and Example costsValue chain function and Example costs Example Example Cost DriversCost Drivers Distribusi•Upah Staf Bag. Pengiriman / Kurir Jam kerja staf•Biaya Transportasi termasuk Berat barang yang dikirim Penyusutan kendaraan dan BBM
Customer service•Salaries of service personnel Hours spent servicing products•Costs of supplies, travel Number of service calls
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 7
Perilaku Biaya Tetap dan Perilaku Biaya Tetap dan
VariabelVariabelA A variable costvariable cost
changes in direct changes in direct proportion to changes proportion to changes in the cost-driver level.in the cost-driver level.
A A variable costvariable cost changes in direct changes in direct
proportion to changes proportion to changes in the cost-driver level.in the cost-driver level.
A A fixed costfixed cost is is not immediately not immediately
affected by changes affected by changes in the cost-driver.in the cost-driver.
A A fixed costfixed cost is is not immediately not immediately
affected by changes affected by changes in the cost-driver.in the cost-driver.
Think of variable Think of variable costs on a per-unit basis.costs on a per-unit basis.
Think of variable Think of variable costs on a per-unit basis.costs on a per-unit basis.
The per-unit variable The per-unit variable cost remains unchanged cost remains unchanged regardless of changes in regardless of changes in
the cost-driver.the cost-driver.
The per-unit variable The per-unit variable cost remains unchanged cost remains unchanged regardless of changes in regardless of changes in
the cost-driver.the cost-driver.
Think of fixed costs Think of fixed costs on a total-cost basis.on a total-cost basis.Think of fixed costs Think of fixed costs on a total-cost basis.on a total-cost basis.
Total fixed costs remain Total fixed costs remain unchanged regardless of unchanged regardless of
changes in the cost-driver.changes in the cost-driver.
Total fixed costs remain Total fixed costs remain unchanged regardless of unchanged regardless of
changes in the cost-driver.changes in the cost-driver.
LearningLearningObjective 2Objective 2
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 8
Relevant RangeRelevant Range
The relevant range is the limitThe relevant range is the limitof cost-driver activity level within which aof cost-driver activity level within which a
specific relationship between costsspecific relationship between costsand the cost driver is valid.and the cost driver is valid.
The relevant range is the limitThe relevant range is the limitof cost-driver activity level within which aof cost-driver activity level within which a
specific relationship between costsspecific relationship between costsand the cost driver is valid.and the cost driver is valid.
Even within the relevant range, a fixed Even within the relevant range, a fixed cost remains fixed only over a given cost remains fixed only over a given
period of time Usually the budget period.period of time Usually the budget period.
Even within the relevant range, a fixed Even within the relevant range, a fixed cost remains fixed only over a given cost remains fixed only over a given
period of time Usually the budget period.period of time Usually the budget period.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 9
Fixed Costs and Relevant RangeFixed Costs and Relevant Range
20 40 60 80 10020 40 60 80 100 20 40 60 80 10020 40 60 80 100
$115,000$115,000$115,000$115,000 100,000100,000 100,000100,000
60,00060,000 60,00060,000
Total Cost-Driver Activity in Thousands Total Cost-Driver Activity in Thousands of Cases per Monthof Cases per Month
Tota
l M
on
thly
Fix
ed
Tota
l M
on
thly
Fix
ed
C
osts
Costs
Relevant rangeRelevant range$115,000$115,000$115,000$115,000 100,000100,000 100,000100,000
60,00060,000 60,00060,000
20 40 60 80 10020 40 60 80 100
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 10
CVP ScenarioCVP Scenario
Per Unit Per Unit PPersentase ersentase PenjualanPenjualan Harga JualHarga Jual $1.50 $1.50 100%100%Biaya Variabel Setiap ItemBiaya Variabel Setiap Item 1.20 1.20 8080Harga Jual dikurangi Biaya VariabelHarga Jual dikurangi Biaya Variabel $ .30 $ .30 20%20%
Beban Tetap BulananBeban Tetap Bulanan:: SewaSewa $3,000 $3,000 Wages for replenishing andWages for replenishing and servicingservicing 13,500 13,500 Beban tetap lainnyaBeban tetap lainnya 1,5001,500Total Total beban tetap per bulan beban tetap per bulan $ 18,000 $ 18,000
Per Unit Per Unit PPersentase ersentase PenjualanPenjualan Harga JualHarga Jual $1.50 $1.50 100%100%Biaya Variabel Setiap ItemBiaya Variabel Setiap Item 1.20 1.20 8080Harga Jual dikurangi Biaya VariabelHarga Jual dikurangi Biaya Variabel $ .30 $ .30 20%20%
Beban Tetap BulananBeban Tetap Bulanan:: SewaSewa $3,000 $3,000 Wages for replenishing andWages for replenishing and servicingservicing 13,500 13,500 Beban tetap lainnyaBeban tetap lainnya 1,5001,500Total Total beban tetap per bulan beban tetap per bulan $ 18,000 $ 18,000
Cost-volume-profit (CVP) analysis is the study of the effects of output Cost-volume-profit (CVP) analysis is the study of the effects of output volume on revenue (sales), expenses (costs), and net income (net profit).volume on revenue (sales), expenses (costs), and net income (net profit).Cost-volume-profit (CVP) analysis is the study of the effects of output Cost-volume-profit (CVP) analysis is the study of the effects of output volume on revenue (sales), expenses (costs), and net income (net profit).volume on revenue (sales), expenses (costs), and net income (net profit).
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 11
Titik Impas (BEP)Titik Impas (BEP)
BEP / Titik Impas adalah tingkat dimana penjualanBEP / Titik Impas adalah tingkat dimana penjualan
dan biaya adalah sama, dan laba bersih sama dengan nol.dan biaya adalah sama, dan laba bersih sama dengan nol.BEP / Titik Impas adalah tingkat dimana penjualanBEP / Titik Impas adalah tingkat dimana penjualan
dan biaya adalah sama, dan laba bersih sama dengan nol.dan biaya adalah sama, dan laba bersih sama dengan nol.
PenjualanPenjualan - - Beban VariabelBeban Variabel- - Beban TetapBeban Tetap Penghasilan Bersih NolPenghasilan Bersih Nol ((Titik ImpasTitik Impas))
PenjualanPenjualan - - Beban VariabelBeban Variabel- - Beban TetapBeban Tetap Penghasilan Bersih NolPenghasilan Bersih Nol ((Titik ImpasTitik Impas))
LearningLearningObjective 3Objective 3
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 12
Contribution Margin MethodContribution Margin Method
$18,000 $18,000 biaya tetapbiaya tetap ÷ $.30 ÷ $.30= 60,000 units (= 60,000 units (ImpasImpas))
$18,000 $18,000 biaya tetapbiaya tetap ÷ $.30 ÷ $.30= 60,000 units (= 60,000 units (ImpasImpas))
Margin kontribusiMargin kontribusi Per UnitPer Unit
Harga jualHarga jual $1.50 $1.50 Biaya variabelBiaya variabel 1.20 1.20
Margin kontribusiMargin kontribusi $ .30 $ .30
Margin kontribusiMargin kontribusi Per UnitPer Unit
Harga jualHarga jual $1.50 $1.50 Biaya variabelBiaya variabel 1.20 1.20
Margin kontribusiMargin kontribusi $ .30 $ .30
Ratio Margin KontribusiRatio Margin KontribusiPer UnitPer Unit % %Harga jualHarga jual 100 100
Biaya variabelBiaya variabel .80 .80 Margin KontribusiMargin Kontribusi .20 .20
Ratio Margin KontribusiRatio Margin KontribusiPer UnitPer Unit % %Harga jualHarga jual 100 100
Biaya variabelBiaya variabel .80 .80 Margin KontribusiMargin Kontribusi .20 .20
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 13
Metode Margin KontribusiMetode Margin Kontribusi
$18,000 $18,000 biaya tetapbiaya tetap÷ 20% (÷ 20% (kontribusikontribusi--persentase margin)persentase margin)
= $90,000 = $90,000 penjualan impaspenjualan impas
$18,000 $18,000 biaya tetapbiaya tetap÷ 20% (÷ 20% (kontribusikontribusi--persentase margin)persentase margin)
= $90,000 = $90,000 penjualan impaspenjualan impas
60,000 units × $1.50 = $90,00060,000 units × $1.50 = $90,000Penjualan impasPenjualan impas
60,000 units × $1.50 = $90,00060,000 units × $1.50 = $90,000Penjualan impasPenjualan impas
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 14
Metode PersamaanMetode Persamaan
Sales – variable expenses – fixed expenses = net incomeSales – variable expenses – fixed expenses = net income$1.50N – $1.20N – $18,000 = 0$1.50N – $1.20N – $18,000 = 0
$.30N = $18,000$.30N = $18,000N = $18,000 ÷ $.30N = $18,000 ÷ $.30N = 60,000 UnitsN = 60,000 Units
Sales – variable expenses – fixed expenses = net incomeSales – variable expenses – fixed expenses = net income$1.50N – $1.20N – $18,000 = 0$1.50N – $1.20N – $18,000 = 0
$.30N = $18,000$.30N = $18,000N = $18,000 ÷ $.30N = $18,000 ÷ $.30N = 60,000 UnitsN = 60,000 Units
Let N = number of unitsLet N = number of unitsto be sold to break even.to be sold to break even.Let N = number of unitsLet N = number of unitsto be sold to break even.to be sold to break even.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 15
Equation MethodEquation Method
S – .80S – $18,000 = 0S – .80S – $18,000 = 0.20S = $18,000.20S = $18,000
S = $18,000 ÷ .20S = $18,000 ÷ .20S = $90,000S = $90,000
S – .80S – $18,000 = 0S – .80S – $18,000 = 0.20S = $18,000.20S = $18,000
S = $18,000 ÷ .20S = $18,000 ÷ .20S = $90,000S = $90,000
Let S = sales in dollarsLet S = sales in dollarsneeded to break even.needed to break even.Let S = sales in dollarsLet S = sales in dollarsneeded to break even.needed to break even.
Shortcut formulas:Shortcut formulas:Break-even volume in units = Break-even volume in units = fixed expensesfixed expenses unit contribution marginunit contribution margin
Break-even volume in sales = Break-even volume in sales = fixed expensesfixed expenses contribution margin ratio contribution margin ratio
Shortcut formulas:Shortcut formulas:Break-even volume in units = Break-even volume in units = fixed expensesfixed expenses unit contribution marginunit contribution margin
Break-even volume in sales = Break-even volume in sales = fixed expensesfixed expenses contribution margin ratio contribution margin ratio
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 16
Cost-Volume-Profit Graph
18,000
30,000
90,000
120,000
138,000
$150,000
0 10 20 30 40 50 60 70 80 90 100
Units (thousands)
Dollar
s
60,000 Total
Expenses
Sales
Net Income Area
Break-Even Point 60,000 units or
$90,000
Net Loss Area
A
C
D
B
Fixed Expenses
Variable Expense
s
Net Income
LearningLearningObjective 4Objective 4
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 17
Target Laba BersihTarget Laba Bersih
Manager menggunakan analisa CVPManager menggunakan analisa CVP untuk menentukan total penjualanuntuk menentukan total penjualan baik dalam unit ataupun moneterbaik dalam unit ataupun moneter,,
yang dibutuhkan untukyang dibutuhkan untuk
mencapai target laba bersihmencapai target laba bersih..
Manager menggunakan analisa CVPManager menggunakan analisa CVP untuk menentukan total penjualanuntuk menentukan total penjualan baik dalam unit ataupun moneterbaik dalam unit ataupun moneter,,
yang dibutuhkan untukyang dibutuhkan untuk
mencapai target laba bersihmencapai target laba bersih..
Target sales Target sales – – variable expenses variable expenses
– – fixed expenses fixed expenses target net incometarget net income
Target sales Target sales – – variable expenses variable expenses
– – fixed expenses fixed expenses target net incometarget net income
$1,440 per month $1,440 per month is the minimumis the minimum
acceptable net income.acceptable net income.
$1,440 per month $1,440 per month is the minimumis the minimum
acceptable net income.acceptable net income.
LearningLearningObjective 5Objective 5
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 18
Target sales volume in units =Target sales volume in units =(Fixed expenses + Target net income)(Fixed expenses + Target net income)
÷ Contribution margin per unit÷ Contribution margin per unit
Target sales volume in units =Target sales volume in units =(Fixed expenses + Target net income)(Fixed expenses + Target net income)
÷ Contribution margin per unit÷ Contribution margin per unit
($18,000 + $1,440) ÷ $.30 = 64,800 units($18,000 + $1,440) ÷ $.30 = 64,800 units($18,000 + $1,440) ÷ $.30 = 64,800 units($18,000 + $1,440) ÷ $.30 = 64,800 units
Target Net ProfitTarget Net Profit
Selling priceSelling price $1.50 $1.50 Variable costsVariable costs 1.20 1.20 Contribution margin per unitContribution margin per unit $ .30 $ .30
Selling priceSelling price $1.50 $1.50 Variable costsVariable costs 1.20 1.20 Contribution margin per unitContribution margin per unit $ .30 $ .30
Target sales dollars = sales price X sales volume in unitsTarget sales dollars = sales price X sales volume in unitsTarget sales dollars = $1.50 X 64,800 units = $97,200.Target sales dollars = $1.50 X 64,800 units = $97,200.Target sales dollars = sales price X sales volume in unitsTarget sales dollars = sales price X sales volume in unitsTarget sales dollars = $1.50 X 64,800 units = $97,200.Target sales dollars = $1.50 X 64,800 units = $97,200.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 19
Volume Penjualan (Volume Penjualan (dollarsdollars)) = = 18,000 + $1,44018,000 + $1,440 = $97,200 = $97,200 .20.20
Volume Penjualan (Volume Penjualan (dollarsdollars)) = = 18,000 + $1,44018,000 + $1,440 = $97,200 = $97,200 .20.20
Target Target Laba BersihLaba Bersih
Target Target Volume PenjualanVolume Penjualan ((dollarsdollars)) = = Biaya TetapBiaya Tetap + + Target Penghasilan BersihTarget Penghasilan BersihRasio Margin KontribusiRasio Margin Kontribusi
Target Target Volume PenjualanVolume Penjualan ((dollarsdollars)) = = Biaya TetapBiaya Tetap + + Target Penghasilan BersihTarget Penghasilan BersihRasio Margin KontribusiRasio Margin Kontribusi
Rasio Margin Kontribusi Rasio Margin Kontribusi Per UnitPer Unit %%
Harga Jual Harga Jual 100 100 Biaya Biaya VariabVariabelel .80 .80
Margin kontribusiMargin kontribusi .20 .20
Rasio Margin Kontribusi Rasio Margin Kontribusi Per UnitPer Unit %%
Harga Jual Harga Jual 100 100 Biaya Biaya VariabVariabelel .80 .80
Margin kontribusiMargin kontribusi .20 .20
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 20
Operating LeverageOperating Leverage
Operating leverage: a firm’s ratio of fixed costs to variable costs. Operating leverage: a firm’s ratio of fixed costs to variable costs. Operating leverage: a firm’s ratio of fixed costs to variable costs. Operating leverage: a firm’s ratio of fixed costs to variable costs.
Margin of safety = planned unit sales – break-even sales Margin of safety = planned unit sales – break-even sales How far can sales fall below the planned level before losses occur?How far can sales fall below the planned level before losses occur?
Margin of safety = planned unit sales – break-even sales Margin of safety = planned unit sales – break-even sales How far can sales fall below the planned level before losses occur?How far can sales fall below the planned level before losses occur?
Highly leveraged firms have high fixed costs and low variable costs. Highly leveraged firms have high fixed costs and low variable costs. A small change in sales volume = a large change in net income.A small change in sales volume = a large change in net income.
Highly leveraged firms have high fixed costs and low variable costs. Highly leveraged firms have high fixed costs and low variable costs. A small change in sales volume = a large change in net income.A small change in sales volume = a large change in net income.
Low leveraged firms have lower fixed costs and higher variable costs. Low leveraged firms have lower fixed costs and higher variable costs. Changes in sales volume will have a smaller effect on net income.Changes in sales volume will have a smaller effect on net income.
Low leveraged firms have lower fixed costs and higher variable costs. Low leveraged firms have lower fixed costs and higher variable costs. Changes in sales volume will have a smaller effect on net income.Changes in sales volume will have a smaller effect on net income.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 21
Contribution MarginContribution Marginand Gross Marginand Gross Margin
Harga JualHarga Jual – – HPPHPP = = MMarginargin Kotor KotorHarga JualHarga Jual – – HPPHPP = = MMarginargin Kotor Kotor
Harga JualHarga Jual – – Total Beban VariabelTotal Beban Variabel = = Margin KontribusiMargin KontribusiHarga JualHarga Jual – – Total Beban VariabelTotal Beban Variabel = = Margin KontribusiMargin Kontribusi
Per UnitPer UnitHarga JualHarga Jual $1.50$1.50Biaya VariabelBiaya Variabel ( (Biaya AkuisisiBiaya Akuisisi)) 1.20 1.20Margin Kontribusi & Margin KotorMargin Kontribusi & Margin KotorAdalah Sama DenganAdalah Sama Dengan $ .30$ .30
LearningLearningObjective 6Objective 6
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 22
Contribution Margin and Gross Contribution Margin and Gross
MarginMargin
Contribution Gross Contribution Gross Margin MarginMargin Margin Per UnitPer Unit Per Unit Per Unit
SalesSales $1.50$1.50 $1.50 $1.50 Acquisition cost of unit soldAcquisition cost of unit sold 1.201.20 1.20 1.20 Variable commissionVariable commission .12 .12Total variable expense Total variable expense $1.32$1.32Contribution marginContribution margin .18 .18 Gross marginGross margin $.30 $.30
Contribution Gross Contribution Gross Margin MarginMargin Margin Per UnitPer Unit Per Unit Per Unit
SalesSales $1.50$1.50 $1.50 $1.50 Acquisition cost of unit soldAcquisition cost of unit sold 1.201.20 1.20 1.20 Variable commissionVariable commission .12 .12Total variable expense Total variable expense $1.32$1.32Contribution marginContribution margin .18 .18 Gross marginGross margin $.30 $.30
Suppose the firm had to pay a commission of $.12Suppose the firm had to pay a commission of $.12 per unit sold. per unit sold.Suppose the firm had to pay a commission of $.12Suppose the firm had to pay a commission of $.12 per unit sold. per unit sold.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 23
Nonprofit ApplicationNonprofit Application
Misalkan sebuah kota memiliki Misalkan sebuah kota memiliki anggaran lum sum sebesaranggaran lum sum sebesar $100,000 $100,000Untuk melakukan progran konselingUntuk melakukan progran konseling
Misalkan sebuah kota memiliki Misalkan sebuah kota memiliki anggaran lum sum sebesaranggaran lum sum sebesar $100,000 $100,000Untuk melakukan progran konselingUntuk melakukan progran konseling
Biaya variabel per resep adalahBiaya variabel per resep adalah $400 $400 per pasien per hariper pasien per hari..
Biaya variabel per resep adalahBiaya variabel per resep adalah $400 $400 per pasien per hariper pasien per hari..
Fixed costs are $60,000 in theFixed costs are $60,000 in therelevant range of 50 to 150 patients.relevant range of 50 to 150 patients.
Fixed costs are $60,000 in theFixed costs are $60,000 in therelevant range of 50 to 150 patients.relevant range of 50 to 150 patients.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 24
Jika kota menghabiskan perampasanJika kota menghabiskan perampasanseluruh anggaran, berapa banyak seluruh anggaran, berapa banyak
pasien itu dapat melayani dalam satu tahunpasien itu dapat melayani dalam satu tahun??
Jika kota menghabiskan perampasanJika kota menghabiskan perampasanseluruh anggaran, berapa banyak seluruh anggaran, berapa banyak
pasien itu dapat melayani dalam satu tahunpasien itu dapat melayani dalam satu tahun??
$100,000 = $400N + $60,000$100,000 = $400N + $60,000$400N = $100,000 – $60,000$400N = $100,000 – $60,000
N = $40,000 ÷ $400N = $40,000 ÷ $400N = 100 patientsN = 100 patients
$100,000 = $400N + $60,000$100,000 = $400N + $60,000$400N = $100,000 – $60,000$400N = $100,000 – $60,000
N = $40,000 ÷ $400N = $40,000 ÷ $400N = 100 patientsN = 100 patients
Nonprofit ApplicationNonprofit Application
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 25
Nonprofit ApplicationNonprofit Application
Jika kota memotong total anggaran Jika kota memotong total anggaran sebesar 10%, berapa banyak pasien itu sebesar 10%, berapa banyak pasien itu
dapat dilayani dalam satu tahundapat dilayani dalam satu tahun??
Jika kota memotong total anggaran Jika kota memotong total anggaran sebesar 10%, berapa banyak pasien itu sebesar 10%, berapa banyak pasien itu
dapat dilayani dalam satu tahundapat dilayani dalam satu tahun??
$90,000 = $400N + $60,000$90,000 = $400N + $60,000$400N = $90,000 – $60,000$400N = $90,000 – $60,000
N = $30,000 ÷ $400N = $30,000 ÷ $400N = 75 patientsN = 75 patients
$90,000 = $400N + $60,000$90,000 = $400N + $60,000$400N = $90,000 – $60,000$400N = $90,000 – $60,000
N = $30,000 ÷ $400N = $30,000 ÷ $400N = 75 patientsN = 75 patients
Anggaran setelah dipotongAnggaran setelah dipotong 10% 10%$100,000 X (1 - .1) = $90,000$100,000 X (1 - .1) = $90,000
Anggaran setelah dipotongAnggaran setelah dipotong 10% 10%$100,000 X (1 - .1) = $90,000$100,000 X (1 - .1) = $90,000
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 26
Sales Mix AnalysisSales Mix Analysis
Penjualan campuran adalah proporsi relatif Penjualan campuran adalah proporsi relatif atau kombinasi jumlah produk yang atau kombinasi jumlah produk yang
terdiri dari total penjualan.terdiri dari total penjualan.
Penjualan campuran adalah proporsi relatif Penjualan campuran adalah proporsi relatif atau kombinasi jumlah produk yang atau kombinasi jumlah produk yang
terdiri dari total penjualan.terdiri dari total penjualan.
LearningLearningObjective 7Objective 7
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 27
Sales Mix AnalysisSales Mix Analysis
Ramos Company ExampleRamos Company Example
Sales in unitsSales in units 300,000300,000 75,000 75,000 375,000 375,000Sales @ $8 and $5Sales @ $8 and $5 $2,400,000 $2,400,000$375,000$375,000 $2,775,000$2,775,000Variable expensesVariable expenses @ $7 and $3@ $7 and $3 2,100,000 2,100,000 225,000 225,000 2,325,000 2,325,000 Contribution marginsContribution margins @ $1 and $2@ $1 and $2 $ 300,000$ 300,000$150,000$150,000 $ 450,000$ 450,000Fixed expensesFixed expenses 180,000 180,000 Net incomeNet income $ 270,000 $ 270,000
Sales in unitsSales in units 300,000300,000 75,000 75,000 375,000 375,000Sales @ $8 and $5Sales @ $8 and $5 $2,400,000 $2,400,000$375,000$375,000 $2,775,000$2,775,000Variable expensesVariable expenses @ $7 and $3@ $7 and $3 2,100,000 2,100,000 225,000 225,000 2,325,000 2,325,000 Contribution marginsContribution margins @ $1 and $2@ $1 and $2 $ 300,000$ 300,000$150,000$150,000 $ 450,000$ 450,000Fixed expensesFixed expenses 180,000 180,000 Net incomeNet income $ 270,000 $ 270,000
WalletsWallets(W)(W)
Key CasesKey Cases(K)(K) TotalTotal
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 28
Sales Mix AnalysisSales Mix Analysis
Break-even point for a constant sales mix Break-even point for a constant sales mix of 4 units of W for every unit of K.of 4 units of W for every unit of K.
sales – variable expenses - fixed expenses = zero net incomesales – variable expenses - fixed expenses = zero net income[$8(4K) + $5(K)] – [$7(4K) + $3(K)] – $180,000 = 0 [$8(4K) + $5(K)] – [$7(4K) + $3(K)] – $180,000 = 0
32K + 5K - 28K - 3K - 180,000 = 032K + 5K - 28K - 3K - 180,000 = 06K = 180,000 6K = 180,000
K = 30,000K = 30,000W = 4K = 120,000 W = 4K = 120,000
Break-even point for a constant sales mix Break-even point for a constant sales mix of 4 units of W for every unit of K.of 4 units of W for every unit of K.
sales – variable expenses - fixed expenses = zero net incomesales – variable expenses - fixed expenses = zero net income[$8(4K) + $5(K)] – [$7(4K) + $3(K)] – $180,000 = 0 [$8(4K) + $5(K)] – [$7(4K) + $3(K)] – $180,000 = 0
32K + 5K - 28K - 3K - 180,000 = 032K + 5K - 28K - 3K - 180,000 = 06K = 180,000 6K = 180,000
K = 30,000K = 30,000W = 4K = 120,000 W = 4K = 120,000
Let K = number of units of K to break even, andLet K = number of units of K to break even, and4K = number of units of W to break even.4K = number of units of W to break even.
Let K = number of units of K to break even, andLet K = number of units of K to break even, and4K = number of units of W to break even.4K = number of units of W to break even.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 29
Analisa Bauran PenjualanAnalisa Bauran Penjualan
Jika perusahaan hanya menjual kotak kunciJika perusahaan hanya menjual kotak kunci::Titik ImpasTitik Impas = = Biaya tetapBiaya tetap
Margin kontribusiMargin kontribusi per unit per unit = = $$180,000180,000
$2$2 = 90,000 = 90,000 kotak kuncikotak kunci
Jika perusahaan hanya menjual kotak kunciJika perusahaan hanya menjual kotak kunci::Titik ImpasTitik Impas = = Biaya tetapBiaya tetap
Margin kontribusiMargin kontribusi per unit per unit = = $$180,000180,000
$2$2 = 90,000 = 90,000 kotak kuncikotak kunci
Jika perusahaan hanya menjual dompetJika perusahaan hanya menjual dompet::Titik ImpasTitik Impas = = Biaya tetapBiaya tetap
Margin kontribusi Margin kontribusi per unitper unit = = $$180,000180,000
$1$1 = 180,000 = 180,000 dompetdompet
Jika perusahaan hanya menjual dompetJika perusahaan hanya menjual dompet::Titik ImpasTitik Impas = = Biaya tetapBiaya tetap
Margin kontribusi Margin kontribusi per unitper unit = = $$180,000180,000
$1$1 = 180,000 = 180,000 dompetdompet
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 30
Analisa Bauran PenjualanAnalisa Bauran Penjualan
Misalkan total penjualan setara denganMisalkan total penjualan setara dengananggaran 375.000 unitanggaran 375.000 unit..
Misalkan total penjualan setara denganMisalkan total penjualan setara dengananggaran 375.000 unitanggaran 375.000 unit..
Namun, Ramos hanya Namun, Ramos hanya menjual 50.000 gantungan kuncimenjual 50.000 gantungan kunci
dan 325.000 dompet. dan 325.000 dompet. Berapa laba bersih-nyaBerapa laba bersih-nya??
Namun, Ramos hanya Namun, Ramos hanya menjual 50.000 gantungan kuncimenjual 50.000 gantungan kunci
dan 325.000 dompet. dan 325.000 dompet. Berapa laba bersih-nyaBerapa laba bersih-nya??
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 31
Analisa Bauran PenjualanAnalisa Bauran Penjualan
Contoh Perusahaan RamosContoh Perusahaan Ramos
Penjualan (Penjualan (unitunit)) 325,000 50,000 325,000 50,000 375,000 375,000 PenjualanPenjualan @ $8 @ $8 dandan $5 $5 $2,600,000 $2,600,000 $250,000 $250,000 $2,850,000 $2,850,000 Biaya VariabelBiaya Variabel @ $7 @ $7 dandan $3 $3 2,275,000 2,275,000 150,000 150,000 2,425,000 2,425,000 Margin KontribusiMargin Kontribusi @ $1 @ $1 dandan $2 $2 $ 325,000 $ 325,000 $100,000 $100,000 $ 425,000 $ 425,000 Biaya tetapBiaya tetap 180,000 180,000 Laba BersihLaba Bersih $ 245,000 $ 245,000
Penjualan (Penjualan (unitunit)) 325,000 50,000 325,000 50,000 375,000 375,000 PenjualanPenjualan @ $8 @ $8 dandan $5 $5 $2,600,000 $2,600,000 $250,000 $250,000 $2,850,000 $2,850,000 Biaya VariabelBiaya Variabel @ $7 @ $7 dandan $3 $3 2,275,000 2,275,000 150,000 150,000 2,425,000 2,425,000 Margin KontribusiMargin Kontribusi @ $1 @ $1 dandan $2 $2 $ 325,000 $ 325,000 $100,000 $100,000 $ 425,000 $ 425,000 Biaya tetapBiaya tetap 180,000 180,000 Laba BersihLaba Bersih $ 245,000 $ 245,000
WalletsWallets(W)(W)
Key CasesKey Cases(K)(K) TotalTotal
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 32
Dampak Pajak PenghasilanDampak Pajak Penghasilan
Misalkan sebuah perusahaan menghasilkan Misalkan sebuah perusahaan menghasilkan $ 480 sebelum pajak dan membayar$ 480 sebelum pajak dan membayar
pajak penghasilan dengan tarif pajakpajak penghasilan dengan tarif pajak 40%. 40%.
Misalkan sebuah perusahaan menghasilkan Misalkan sebuah perusahaan menghasilkan $ 480 sebelum pajak dan membayar$ 480 sebelum pajak dan membayar
pajak penghasilan dengan tarif pajakpajak penghasilan dengan tarif pajak 40%. 40%.
Berapa pendapatan setelah pajak penghasilanBerapa pendapatan setelah pajak penghasilan??Berapa pendapatan setelah pajak penghasilanBerapa pendapatan setelah pajak penghasilan??
TujuanTujuanBelajarBelajar
88
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 33
Dampak Pajak PenghasilanDampak Pajak Penghasilan
Target Target Penghasilan Sebelum PajakPenghasilan Sebelum Pajak = = Target Target Setelah Pajak Penghasilan BersihSetelah Pajak Penghasilan Bersih 1 – 1 – Tarif PajakTarif Pajak
Target Target Penghasilan Sebelum PajakPenghasilan Sebelum Pajak = = $ 288 $ 288 = $480 = $480 1 – 0.40 1 – 0.40
Misalkan pendapatan target yang bersihMisalkan pendapatan target yang bersihsetelah pajak adalah setelah pajak adalah $288.$288.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 34
Dampak Pajak PenghasilanDampak Pajak Penghasilan
Target Target PenjualanPenjualan – – Biaya Biaya VariabVariabelel– – Biaya TetapBiaya Tetap= Target = Target Setelah Pajak Penghasilan BersihSetelah Pajak Penghasilan Bersih ÷ (1 – ÷ (1 – Tarif PajakTarif Pajak))
Target Target PenjualanPenjualan – – Biaya Biaya VariabVariabelel– – Biaya TetapBiaya Tetap= Target = Target Setelah Pajak Penghasilan BersihSetelah Pajak Penghasilan Bersih ÷ (1 – ÷ (1 – Tarif PajakTarif Pajak))
$.50N – $.40N – $6,000 = $288 ÷ (1 – 0.40)$.50N – $.40N – $6,000 = $288 ÷ (1 – 0.40)$.10N = $6,000 + ($288/.6)$.10N = $6,000 + ($288/.6)
$.06N = $3,600 + $288 = $3,888 $.06N = $3,600 + $288 = $3,888 N = $3,888/$.06 N = $3,888/$.06 N = 64,800 unitsN = 64,800 units
$.50N – $.40N – $6,000 = $288 ÷ (1 – 0.40)$.50N – $.40N – $6,000 = $288 ÷ (1 – 0.40)$.10N = $6,000 + ($288/.6)$.10N = $6,000 + ($288/.6)
$.06N = $3,600 + $288 = $3,888 $.06N = $3,600 + $288 = $3,888 N = $3,888/$.06 N = $3,888/$.06 N = 64,800 unitsN = 64,800 units
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 35
Dampak Pajak PenghasilanDampak Pajak Penghasilan
Misalkan penghasilan bersih setelah pajak yang diharapkan Misalkan penghasilan bersih setelah pajak yang diharapkan adalah adalah $480$480
Misalkan penghasilan bersih setelah pajak yang diharapkan Misalkan penghasilan bersih setelah pajak yang diharapkan adalah adalah $480$480
$.50N – $.40N – $6,000 = $480 ÷ (1 – 0.40)$.50N – $.40N – $6,000 = $480 ÷ (1 – 0.40)$.10N = $6,000 + ($480/.6) $.10N = $6,000 + ($480/.6)
$.06N = $3,600 + $480 = $4080$.06N = $3,600 + $480 = $4080N = $4,080 ÷ $.06 N = $4,080 ÷ $.06 N = 68,000 unitsN = 68,000 units
$.50N – $.40N – $6,000 = $480 ÷ (1 – 0.40)$.50N – $.40N – $6,000 = $480 ÷ (1 – 0.40)$.10N = $6,000 + ($480/.6) $.10N = $6,000 + ($480/.6)
$.06N = $3,600 + $480 = $4080$.06N = $3,600 + $480 = $4080N = $4,080 ÷ $.06 N = $4,080 ÷ $.06 N = 68,000 unitsN = 68,000 units
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 36
Akhir dari BabAkhir dari Bab 2 2
SelesaiSelesai