AKUNTANSI MANAJEMEN

COST-VOLUME-PROFIT ANALYSIS

KONSEP DASAR C-V-P ANALYSIS

O The cost-volume-profit study is the manner of how to evolve the total revenues, the total costs and operating profit, as changes occur in volume production, sale price, the unit variable cost and / or fixed costs of a product.

O Managers use this analysis to answer different

questions like: How will incomes and costs be affected if we still sell 1.000 units? But if you expand or reduce selling prices? If we expand our business in foreign markets ? The cost-volume-profit is a necessary tool for forecasting also for management control. Cost volume profit analysis (CVP analysis) is one of the most powerful tools that managers have at their command.

TITIK IMPAS ( BREAK-EVEN POINT)

O Break even point is the level of sales at which profit is zero. According to this definition, at break even point sales are equal to fixed cost plus variable cost .

𝜋=𝑇𝑅−𝑇𝐶 𝜋=0 𝑇𝑅−𝑇𝐶=0 𝑇𝑅=𝑇𝐶