Cost Volume

Profit & Variable

Costing
Managerial Accounting - Session 1
Contribution Margin
Contribution Margin adalah jumlah
dana yang tersisa dari Sales Revenue
setelah dikurang dengan Variable
Expense.

Contribution Margin =

Sales Revenue – Variable Expense

 CVP Equation
Profit =
(Sales – Variable Expense) – Fixed Expense
Profit =
((P x Q) – (V x Q)) – Fixed Expense
Profit =
Unit CM x Q – Fixed Expense
Unit CM =
Selling Price per Unit – Variable Expenses per Unit

02
Contribution Margin Ratio
(CM Ratio)
Contribution Margin Ratio dapat
digunakan untuk mengetahui pengaruh
perubahan Total Sales terhadap
Contribution Margin.

Contribution Margin Ratio =

03
Contribution Margin / Sales
 Variable Expense Ratio

Variable Expense Ratio adalah rasio

Variable Expense terhadap Sales.

Variable Expense Ratio =

Variable Expense / Selling Price

= 1 – CM Ratio
03
 Break-Even Point
Break-Even Point (BEP) merupakaan keadaan dimana
Profit dari Sales berjumlah 0.

a. BEP in Unit Sales

Unit Sales (Q) = Fixed Expense / Unit CM
b. BEP in Dollar Sales
Dollar Sales = Fixed Expenses / CM Ratio

02
 Margin of Safety
Margin of Safety adalah kelebihan dari
Budgeted Sales diatas Break-Even
Point Sales Dollar.

a. Margin of Safety in Dollars

= Total Budgeted (or Actual) Sales – BEP Dollar Sales

b. Margin of Safety Percentage

= Margin of Safety in Dollars / Total Budgeted Sales in Dollars
03
 Operating Leverage
Operating Leverage adalah sebuah
pengukuran atas seberapa sensitif Net
Operating Income terhadap persentase
perubahan Dollar Sales yang
ditentukan.

Degree of Operating Leverage

= Contribution Margin / Net Operating Income

03
Buat kelompok dengan
anggota tiap kelompok
berjumlah maksimal 5
orang.

03
 SANA Company manufatures lipsticks. The
company has a red lipstick that sells for 05
$40.
At present time, the lipstick is manufactured by
hand that relies heavily on direct labor workers,

SOAL which makes variable expenses high, totaling

$25 per lipstick, of which 60% is direct labor
cost. Last year, the company sold 50,000 of

LATIHAN these red lipsticks, with the following results:

Sales (50,000 units) $2,000,000

Variable Expenses $(1,250,000)
Contribution Margin $750,000
Fixed Expenses $(500,000)
Net Operating Income $250,000
 05

Based on the information on SANA

Company, calculate:

LATIHAN a. CM Ratio
b. Break-Even Point in Unit Sales (round

1
your answers to the nearest unit)
c. Break-Even Point in Dollar Sales (round
your answers to the nearest dollar)
d. Degree of Operating Leverage
 05

Due to an increase in labor rates, SANA

Company estimates that variable expenses

LATIHAN
will increase by $3 per lipstick next year. If
this takes place and the selling price per
lipstick remains constant at $40, calculate:

2 a. New CM Ratio
b. New Break-Even Point in Unit Sales
(round your answers to the nearest unit)
 05

Refer to the data in Problem 2 above. If the

LATIHAN expected change in variable expenses

takes place, how many lipsticks will have

3
to be sold next year to earn the same net
operating income, $250,000, as last year?
(round your answers to the nearest unit)
 05

Refer to the original data of SANA

Company. The company is discussing the

LATIHAN
construction of a new, machine-based
manufacturing plant. The new plant will cut
variable expenses per lipstick by 50%, but

4 it would cause fixed expenses to exceed by

30% per year. If the new plant is built, what
would be the company’s new break-
even point in units? (round your answers to
the nearest unit)