11feb19 - Cvp - Sesi 2 - For Students.xlsx
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Type of cost based on its function : 1. Production cost (DM, DL, FOH) 2. General & administrative expense 3. Marketing expense Type of cost based on its behaviour : 1. Variable Cost (VC) 2. Fixed Cost (FC) Total cost = VC + FC 1 unit product needs 2 kg DM @$3 = $6 10 unit = $60 100 unit = $600 2 unit = $12 3 unit = $18 0 unit = $0
VC FC
rent cost for warehouse / month = $1.000 Capacity of warehouse = 40.000 kg Month Jan Feb mar apr may jun
Storage (kg) 40,000 10,000 25,000 10 39,999 40,300
rent cost per kg 1,000 0.03 1,000 0.10 1,000 0.04 1,000 100.00 1,000 0.03 2,000
Co ABC is preparing budget for year 2, but the management accountant doesn’t hav Estimated MH will be used in year 2 is 50.000 MH, how much estimated maintenance Co ABC is trying to make relationship between Machine Hours (MH) activity and Mai Data in Company ABC in the first year of operation as follows : Month
MH
MC
Method 1 :
Jan Feb Mar Apr
4,000 3,900 2,800 2,900
125,500 122,400 89,000 92,500
High & Low Point metho
May Jun Jul Aug Sep Oct Nov
1,800 1,700 3,500 3,300 2,950 3,459 3,333
59,000 56,000 110,000 104,000 94,400 109,700 105,900
Low
Dec
2,777 36,419 3,035
89,300 1,157,700 96,475
Average
High
b = VC / MH = $69500/230
High : 125.500 = a + (30,22 x 4.0 a= y = 4630,43 + 30,22x
y = a + bx y = total MC a = fixed cost
Example in electricity : FC per month = Rp 100.000 Cost / kwh = Rp 200 In January, usage of electricity = 2900 kwh Total cost = 100.000 + (200 x 2900) = y = 100.000 + 200x
Budget for year 2 : y = 4630,43 + (30,22 x 50
680,000
Method 2 : Scattergraph method
Method 3 : Least square method (metode kuadrat terkecil) b = VC xi = MH
x = average MH yi = MC y = average MC
Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Average
(xi) (yi) MH MC (xi-x) 4,000 125,500 965 3,900 122,400 865 2,800 89,000 235 2,900 92,500 135 1,800 59,000 1,235 1,700 56,000 1,335 3,500 110,000 465 3,300 104,000 265 2,950 94,400 85 3,459 109,700 424 3,333 105,900 298 2,777 89,300 36,419 1,157,700 3,035 96,475 (x) (y)
b = vc =
30.19
y = a + bx 96.475 = a + (30,19 x 3035) a= 4,843.36
y = 4843,36 + 30,19x
(yi-y) (xi-x)(yi-y) 29,025 28,011,544 25,925 22,427,285 7,475 1,756,002 3,975 536,294 - 37,475 46,278,502 - 40,475 54,030,752 13,525 6,290,252 7,525 1,994,752 2,075 176,202 13,225 5,608,502 9,425 2,809,435
258 -
7,175
1,850,552 171,770,075
Cost Volume Profit (CVP) Analysis Data in company ABC during Jan 2019 as follows : Unit sold 3,000 Sales revenue 60,000 Total VC Fixed Cost
36,000 25,000
per unit 20 12 8
How many unit must be sold to be BEP? Total revenue - total cost = profit total revenue = $60.000 Total cost = 25.000 + 36.000 = Loss
-
BEP : total revenue - total cost = 0 20Q - 25.000 - 12Q = 0 8Q = 25.000 Q = 25.000 / 8 =
60,000 61,000 1,000
3,125 unit
Formula BEP in unit = FC / CM per unit BEP in sales = 3125 unit x $20 =
62,500
Formula BEP in sales = FC / CM ratio = 25.000 / 40% =
62,500
In unit same change
In total change same
ntant doesn’t have any data related to behaviour of cost. ated maintenance cost?? H) activity and Maintenance Cost (MC).
Low Point method MH
MC 4,000 125,500 1,700 2,300
/ MH = $69500/2300 =
56,000 69,500 30.22 Low : 56.000 = a + (30,22 x 1.700)
0 = a + (30,22 x 4.000) 4,630.43
a=
0,43 + 30,22x
t for year 2 : 0,43 + (30,22 x 50.000) =
1,515,500
4,630.43
(xi-x)^2 931,386 748,369 55,186 18,203 1,525,019 1,782,003 216,303 70,269 7,211 179,847 88,854 66,521 5,689,169
% 100% Contribution margin (CM)
60% 40%
2 x 1.700)
Company XYZ is new company that has been running for 1 year. The electricity cost during 12 months (4 quarters) in 2016 are as follows : (Notes : electricity cost is triggered by Machine Hours) Month Q1 Q2 Q3 Q4
Electricity cost 23,200 23,900 23,500 25,900
Machine Hours (MH) 1,000 1,200 1,150 1,600
Company will prepare a budget for 2017 and needs the data about the behaviour of c Company needs separating fixed and variable cost. Required : Determine Fixed and Variable cost using : a. High & Low Point method b. Method of least square
he behaviour of cost.
No. 1 Actual unit sold Selling price per unit Variable cost : DM per unit DL per unit FOH per unit General, admin, selling per unit Fixed cost Determine BEP in unit & sales
2,500 200 20 30 15 15 80 240,000
VC FC
rent cost for warehouse / month = $1.000 Capacity of warehouse = 40.000 kg Month Jan Feb mar apr may jun
Storage (kg) 40,000 10,000 25,000 10 39,999 40,300
rent cost per kg 1,000 0.03 1,000 0.10 1,000 0.04 1,000 100.00 1,000 0.03 2,000
Co ABC is preparing budget for year 2, but the management accountant doesn’t hav Estimated MH will be used in year 2 is 50.000 MH, how much estimated maintenance Co ABC is trying to make relationship between Machine Hours (MH) activity and Mai Data in Company ABC in the first year of operation as follows : Month
MH
MC
Method 1 :
Jan Feb Mar Apr
4,000 3,900 2,800 2,900
125,500 122,400 89,000 92,500
High & Low Point metho
May Jun Jul Aug Sep Oct Nov
1,800 1,700 3,500 3,300 2,950 3,459 3,333
59,000 56,000 110,000 104,000 94,400 109,700 105,900
Low
Dec
2,777 36,419 3,035
89,300 1,157,700 96,475
Average
High
b = VC / MH = $69500/230
High : 125.500 = a + (30,22 x 4.0 a= y = 4630,43 + 30,22x
y = a + bx y = total MC a = fixed cost
Example in electricity : FC per month = Rp 100.000 Cost / kwh = Rp 200 In January, usage of electricity = 2900 kwh Total cost = 100.000 + (200 x 2900) = y = 100.000 + 200x
Budget for year 2 : y = 4630,43 + (30,22 x 50
680,000
Method 2 : Scattergraph method
Method 3 : Least square method (metode kuadrat terkecil) b = VC xi = MH
x = average MH yi = MC y = average MC
Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Average
(xi) (yi) MH MC (xi-x) 4,000 125,500 965 3,900 122,400 865 2,800 89,000 235 2,900 92,500 135 1,800 59,000 1,235 1,700 56,000 1,335 3,500 110,000 465 3,300 104,000 265 2,950 94,400 85 3,459 109,700 424 3,333 105,900 298 2,777 89,300 36,419 1,157,700 3,035 96,475 (x) (y)
b = vc =
30.19
y = a + bx 96.475 = a + (30,19 x 3035) a= 4,843.36
y = 4843,36 + 30,19x
(yi-y) (xi-x)(yi-y) 29,025 28,011,544 25,925 22,427,285 7,475 1,756,002 3,975 536,294 - 37,475 46,278,502 - 40,475 54,030,752 13,525 6,290,252 7,525 1,994,752 2,075 176,202 13,225 5,608,502 9,425 2,809,435
258 -
7,175
1,850,552 171,770,075
Cost Volume Profit (CVP) Analysis Data in company ABC during Jan 2019 as follows : Unit sold 3,000 Sales revenue 60,000 Total VC Fixed Cost
36,000 25,000
per unit 20 12 8
How many unit must be sold to be BEP? Total revenue - total cost = profit total revenue = $60.000 Total cost = 25.000 + 36.000 = Loss
-
BEP : total revenue - total cost = 0 20Q - 25.000 - 12Q = 0 8Q = 25.000 Q = 25.000 / 8 =
60,000 61,000 1,000
3,125 unit
Formula BEP in unit = FC / CM per unit BEP in sales = 3125 unit x $20 =
62,500
Formula BEP in sales = FC / CM ratio = 25.000 / 40% =
62,500
In unit same change
In total change same
ntant doesn’t have any data related to behaviour of cost. ated maintenance cost?? H) activity and Maintenance Cost (MC).
Low Point method MH
MC 4,000 125,500 1,700 2,300
/ MH = $69500/2300 =
56,000 69,500 30.22 Low : 56.000 = a + (30,22 x 1.700)
0 = a + (30,22 x 4.000) 4,630.43
a=
0,43 + 30,22x
t for year 2 : 0,43 + (30,22 x 50.000) =
1,515,500
4,630.43
(xi-x)^2 931,386 748,369 55,186 18,203 1,525,019 1,782,003 216,303 70,269 7,211 179,847 88,854 66,521 5,689,169
% 100% Contribution margin (CM)
60% 40%
2 x 1.700)
Company XYZ is new company that has been running for 1 year. The electricity cost during 12 months (4 quarters) in 2016 are as follows : (Notes : electricity cost is triggered by Machine Hours) Month Q1 Q2 Q3 Q4
Electricity cost 23,200 23,900 23,500 25,900
Machine Hours (MH) 1,000 1,200 1,150 1,600
Company will prepare a budget for 2017 and needs the data about the behaviour of c Company needs separating fixed and variable cost. Required : Determine Fixed and Variable cost using : a. High & Low Point method b. Method of least square
he behaviour of cost.
No. 1 Actual unit sold Selling price per unit Variable cost : DM per unit DL per unit FOH per unit General, admin, selling per unit Fixed cost Determine BEP in unit & sales
2,500 200 20 30 15 15 80 240,000
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