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5 SI-4251 Ekonomi TeknikMuhamad Abduh, Ph.D.
Cost Volume Profit (CVP) Analysis
Costs change in response to changes in
a cost driver
Cost driver - any factor whose change
makes a difference in a related total
cost
Volume (units or dollars) - most
prominent cost driver in cost-volume-
profit (CVP) analysis
Cost behavior:
Variable cost
Fixed cost
6 SI-4251 Ekonomi TeknikMuhamad Abduh, Ph.D.
Mixed cost
Mixed Costs
Variable
Fixed
variable cost
fixed cost
output
BEP ( unit )
8 SI-4251 Ekonomi TeknikMuhamad Abduh, Ph.D.
Break-even Model
($)
FC I = income
Income
∗
N =
Cost
it
I − VC pr
o f
TC = total cost
of
ea
ar
VC = variable cost
ss
lo
of
ea
ar
FC = fixed cost
output
BEP ( unit )
9 SI-4251 Ekonomi TeknikMuhamad Abduh, Ph.D.
Non-linear Break-even Model
($) I = income TC = total cost
Income
Cost
VC = variable cost
FC = fixed cost
output
( unit )
BEP
10 SI-4251 Ekonomi TeknikMuhamad Abduh, Ph.D.
Comparing Two Alternatives
($)
I = income
Income
Cost
mixed cost - 2
mixed cost - 1
output
( unit )
BEP-1 BEP-2
11 SI-4251 Ekonomi TeknikMuhamad Abduh, Ph.D.
Relevant Range...
Relevant range is a band of volume in which a specific
–
$120,000
– Relevant Range
$80,000
–
$40,000
–
–
–
0 5,000 10,000 15,000 20,000 25,000
Volume in Units
12 SI-4251 Ekonomi TeknikMuhamad Abduh, Ph.D.
Homework
John Doe is planning to start a business