INFORMASI AKUNTANSI UNTUK PEMBUATAN KEPU
INFORMASI AKUNTANSI
UNTUK PEMBUATAN
KEPUTUSAN
1. Marketing Decision
Marketing 4p:product, price, place,
promotion
Pemahaman tentang cost penting untuk
marketing decision , khususnya pricing.
Analisis CVP hanya bisa digunakan
untuk keputusan jangka pendek, dalam
jangka panjang pricing bisa dilakukan
dengan metode:
- Cost plus pricing, Target Costing,
Special Pricing, Transfer pricing
Special Pricing Decision
Cordell Company
Contribution Form of the Income Statement
For the Year Ended December 31, 2007 (000)
Sales (1,000,000 units)
Less: Variable expenses
Manufacturing
$24,000
Selling and administrative
2,200
Contribution margin
Less: Fixed expenses
Manufacturing
$ 6,000
Selling and administrative
5,800
Operating income
$40,000
$
26,200
13,800
11,800
$ 2,000
Special Sales Orders
Cordell Company makes and
sells 1,000,000 seat covers.
Total manufacturing cost is
$30,000,000, or $30 per unit.
Cordell is offered a special order
of $26 per unit for 100,000 units.
Special Sales Order
Accepting the special order:
1. would not affect Cordell’s regular business.
2. would not raise any antitrust issues.
3. would not affect total fixed costs.
4. would not require additional variable selling and
administrative expenses.
5. would use some otherwise idle manufacturing capacity.
Special Sales Order
Only variable manufacturing costs are
affected by this particular order, at a rate of
$24 per unit ($24,000,000 ÷ 1,000,000 units).
All other variable costs and all fixed
costs are unaffected and thus irrelevant.
Special Sales Order
Sspecial order sales price/unit
Iincrease in manufacturing costs/unit
Additional operating profit/unit
$26
24
$ 2
Based on the preceding analysis,
should Cordell accept the order?
Yes
$2 × 100,000 = $200,000 additional profit
Special Sales Order
Cordell Company
Contribution Form of the Income Statement
For the Year Ended December 31, 2007 (000)
Without
Effect of
special order
special order
1,000,000 units
Total
Per Unit
ales
$40,000,000
$2,600,000
$26
ess: Variable expenses
Manufacturing
$24,000,000
$2,400,000
$24
Selling and administrativ 2,200,000
otal variable expenses 26,200,000
$2,400,000
Contribution margin
$13,800,000
$ 200,000
ess: Fixed expenses
Manufacturing
$ 6,000,000
Selling and administrative 5,800,000
otal fixed expenses
11,800,000
Operating income
$ 2,000,000
With
special order
1,100,000 units
$42,600,000
$26,400,000
2,200,000
$28,600,000
$14,000,000
$6,000,000
5,800,000
11,800,000
$2,200,000
Decision Making with a
Focus
on Operational Decisions
Pertanyaan yg biasanya muncul:
Produk mana yg akan diproduksi
saat ada kendala kapasitas?
Berapa besarnya cost yang
relevan?
Opportunity, Outlay, and
Differential Costs
Nantucket
Nantucket Nectars
Nectars has
has aa machine
machine for
for
which
which itit paid
paid $100,000
$100,000 aand
ndititisissitting
sittingidle.
idle.
Nantucket Nectars has three alternatives:
1. Increase production of Peach juice
2. Sell the machine
3. Produce a new drink Papaya Mango
Opportunity Cost
Peach Juice Contribution margin is $60,000.
1
Sell machine for $50,000.
2
Produce Papaya Mango juice with projected
3
sales of $500,000.
Revenue
$500,000
Costs:
Outlay Costs
400,000
Financial benefit before opportunity costs
$100,000
Opportunity cost of machine
60,000
Net financial benefit
$ 40,000
Make-or-Buy Decisions
Managers
Managers often
often must
must decide
decide whether
whether to
to
produce
produce aa product
product or
or service
service within
within the
the
firm
firm or
or purchase
purchase itit from
from an
an outside
outside supplier
supplier..
Make or Buy Decisions
Nantucket Nectars
Company’s Cost of Making
12-ounce Bottles
Direct material
$ 60,000
Direct labor
20,000
Variable factory overhead
40,000
Fixed factory overhead
80,000
Total costs
$200,000
$.06
.02
.04
.08
$.20
Make-or-Buy Example
Another manufacturer offers to sell
Nantucket the bottles for $.18.
IfIf the
the company
company buys
buys the
the bottles,
bottles, $50,000
$50,000
of
of fixed
fixed overhead
overhead would
would be
be eliminated.
eliminated.
Should
ShouldNantucket
Nantucketmake
makeor
orbuy
buythe
thebottles?
bottles?
Relevant Cost Comparison
Make
Total
Per Bottle
Buy
Total
Per Bottle
rchase cost
$180,000
$.18
rect material
$ 60,000
$.06
rect labor
20,000
.02
riable overhead
40,000
.04
xed OH avoided by
not making
50,000
.05
0
0
tal relevant costs
$170,000
$.17 $180,000
$.18
fference in favor
of making
$ 10,000
$.01
Make or Buy and the Use of Facilities
Suppose Nantucket can use the released
facilities in other manufacturing activities
to produce a contribution to profits of
$55,000, or can rent them out for $25,000.
What
Whatare
arethe
thealternatives?
alternatives?
Make or Buy and the Use of Facilities
(000)
Make
Buy and
Buy and use
leave
Buy and facilities
facilities rent out for other
idle
facilities products
ent
$$ —
$$ —
ent revenue
revenue
—
—
ntribution from
ontribution
from
other
—
—
other products
products
—
—
riable cost
(180)
ariable
cost of
of bottles
bottles (170)
(170)
(180)
et
$(180)
et relevant
relevant costs
costs $(170)
$(170)
$(180)
$$ 25
25
$$ —
—
—
—
(180)
(180)
$(155)
$(155)
55
55
(180
(180
$(125)
$(125)
Avoidable and Unavoidable Costs
Avoidable costs are costs that will
not continue if an ongoing
operation is changed or deleted.
Unavoidable costs are costs that
continue even if an operation is halted.
Common costs are costs of facilities and
services that are shared by users.
Department Store Example
Consider a discount department store
that has three major departments:
Groceries
General merchandise
Drugs
Department Store Example
Departments
General
Groceries Mdse.
Drugs
Total
$1,900
$1,000
$800
$1,900
$1,000
$800
ble
1,420
800
560
bleexpenses
expenses
1,420
800
560
ibution margin
ribution
margin $$ 480(25%)
480(25%) $$200(20%)
200(20%) $240(30%)
$240(30%)
expenses:
expenses:
idable
$$ 265
$$ 150
$100
oidable
265
150
$100
oidable
180
60
100
oidable
180
60
100
fixed
$$ 210
$200
fixedexpenses
expenses $$ 445
445
210
$200
ating
(10)
$$ 40
$$
atingincome$
income$ 35$
35$
(10)
40
($000)
$100
$100
60
60
$$ 40
40(40%)
(40%)
$$ 15
15
20
20
$$ 35
35
55
Department Store Example
Assume that the only alternatives to be considered
are dropping or continuing the grocery department,
which has consistently shown an operating loss.
Assume further that the total assets invested
would be unaffected by the decision.
The vacated space would be idle and
the unavoidable costs would continue.
Department Store Example
Store as a Whole ($000)
Total
Effect of
Before Dropping
Change Groceries
Sales
$1,900
Variable expenses
1,420
Contribution margin
$ 480
Avoidable fixed expenses
265
Profit contribution to
common space and
other unavoidable costs $ 215
Unavoidable expenses
180
Operating income
$
35
$1,000
800
$ 200
150
$
$
50
Total
After
Change
$900
620
$280
115
$165
0
180
50
$ (15)
Department Store Example
Assume that the store could use the space
made available by the dropping of groceries
to expand the general merchandise department.
This will increase sales by $50,000,
generate a 30% contribution-margin,
and have avoidable fixed costs of $70,000.
$80,000 – $50,000 = $30,000
Department Store Example
Store as a Whole ($000)
Total
Expand Total
Before Drop
General After
ChangeGroceriesMerchandise
Change
ales
$1,900
$1,000
$500
$1,400
ariable expenses
1,420
800
350
970
ontribution margin
$ 480 $ 200 $150
$ 430
voidable fixed expenses 265
150
70
18
rofit contribution to
common space and
other unavoidable cost $ 215 $
50
$80
$245
navoidable expenses
180
0
0
180
perating income
$
35 $
50
$80
$ 65
Optimal Use of Limited
Resources
A limiting
limiting factor
factor or
or scarce
scarce resource
resource
A
restricts or
or constrains
constrains the
the production
production
restricts
or sale
sale of
of aa product
product or
or service.
service.
or
Assume that the capacity of the facility is
determined by machine time, and the
maximum capacity is 10,000 machine hours.
The facility
facility can
can produce
produce 10
10 pairs
pairs of
of Air
Air Court
Court
The
Shoes or
or 55 pairs
pairs of
of Air
Air Max
Max shoes
shoes per
per hour.
hour.
Shoes
Optimal Use of Limited Resources
Air
Court
Selling price per pair
Variable costs per pair
Contribution margin per pair
Contribution margin ratio
Air
Max
$80
$120
60
84
$20
$ 36
25%
30%
Optimal Use of Limited Resources
Which is more profitable?
If the limiting factor is demand, that is, pairs
of shoes, the more profitable product is Air Max.
Why?
Optimal Use of Limited Resources
Air Max is the product with
the higher contribution per unit.
The sale of a pair of Air Court
shoes adds $20 to profit.
The sale of a pair of Air Max
shoes adds $36 to profit.
Optimal Use of Limited Resources
Suppose that demand for either shoe would fill the
plant’s capacity. Now, capacity is the limiting factor.
Which is more profitable?
If the limiting factor is capacity,
the more profitable product is Air Court.
Why?
Optimal Use of Limited Resources
Air Court
$20 contribution margin per pair × 10,000 hours
= $2,000,000 contribution
Air Max:
$36 contribution margin per pair × 10,000 hours
= $1,800,000 contribution
UNTUK PEMBUATAN
KEPUTUSAN
1. Marketing Decision
Marketing 4p:product, price, place,
promotion
Pemahaman tentang cost penting untuk
marketing decision , khususnya pricing.
Analisis CVP hanya bisa digunakan
untuk keputusan jangka pendek, dalam
jangka panjang pricing bisa dilakukan
dengan metode:
- Cost plus pricing, Target Costing,
Special Pricing, Transfer pricing
Special Pricing Decision
Cordell Company
Contribution Form of the Income Statement
For the Year Ended December 31, 2007 (000)
Sales (1,000,000 units)
Less: Variable expenses
Manufacturing
$24,000
Selling and administrative
2,200
Contribution margin
Less: Fixed expenses
Manufacturing
$ 6,000
Selling and administrative
5,800
Operating income
$40,000
$
26,200
13,800
11,800
$ 2,000
Special Sales Orders
Cordell Company makes and
sells 1,000,000 seat covers.
Total manufacturing cost is
$30,000,000, or $30 per unit.
Cordell is offered a special order
of $26 per unit for 100,000 units.
Special Sales Order
Accepting the special order:
1. would not affect Cordell’s regular business.
2. would not raise any antitrust issues.
3. would not affect total fixed costs.
4. would not require additional variable selling and
administrative expenses.
5. would use some otherwise idle manufacturing capacity.
Special Sales Order
Only variable manufacturing costs are
affected by this particular order, at a rate of
$24 per unit ($24,000,000 ÷ 1,000,000 units).
All other variable costs and all fixed
costs are unaffected and thus irrelevant.
Special Sales Order
Sspecial order sales price/unit
Iincrease in manufacturing costs/unit
Additional operating profit/unit
$26
24
$ 2
Based on the preceding analysis,
should Cordell accept the order?
Yes
$2 × 100,000 = $200,000 additional profit
Special Sales Order
Cordell Company
Contribution Form of the Income Statement
For the Year Ended December 31, 2007 (000)
Without
Effect of
special order
special order
1,000,000 units
Total
Per Unit
ales
$40,000,000
$2,600,000
$26
ess: Variable expenses
Manufacturing
$24,000,000
$2,400,000
$24
Selling and administrativ 2,200,000
otal variable expenses 26,200,000
$2,400,000
Contribution margin
$13,800,000
$ 200,000
ess: Fixed expenses
Manufacturing
$ 6,000,000
Selling and administrative 5,800,000
otal fixed expenses
11,800,000
Operating income
$ 2,000,000
With
special order
1,100,000 units
$42,600,000
$26,400,000
2,200,000
$28,600,000
$14,000,000
$6,000,000
5,800,000
11,800,000
$2,200,000
Decision Making with a
Focus
on Operational Decisions
Pertanyaan yg biasanya muncul:
Produk mana yg akan diproduksi
saat ada kendala kapasitas?
Berapa besarnya cost yang
relevan?
Opportunity, Outlay, and
Differential Costs
Nantucket
Nantucket Nectars
Nectars has
has aa machine
machine for
for
which
which itit paid
paid $100,000
$100,000 aand
ndititisissitting
sittingidle.
idle.
Nantucket Nectars has three alternatives:
1. Increase production of Peach juice
2. Sell the machine
3. Produce a new drink Papaya Mango
Opportunity Cost
Peach Juice Contribution margin is $60,000.
1
Sell machine for $50,000.
2
Produce Papaya Mango juice with projected
3
sales of $500,000.
Revenue
$500,000
Costs:
Outlay Costs
400,000
Financial benefit before opportunity costs
$100,000
Opportunity cost of machine
60,000
Net financial benefit
$ 40,000
Make-or-Buy Decisions
Managers
Managers often
often must
must decide
decide whether
whether to
to
produce
produce aa product
product or
or service
service within
within the
the
firm
firm or
or purchase
purchase itit from
from an
an outside
outside supplier
supplier..
Make or Buy Decisions
Nantucket Nectars
Company’s Cost of Making
12-ounce Bottles
Direct material
$ 60,000
Direct labor
20,000
Variable factory overhead
40,000
Fixed factory overhead
80,000
Total costs
$200,000
$.06
.02
.04
.08
$.20
Make-or-Buy Example
Another manufacturer offers to sell
Nantucket the bottles for $.18.
IfIf the
the company
company buys
buys the
the bottles,
bottles, $50,000
$50,000
of
of fixed
fixed overhead
overhead would
would be
be eliminated.
eliminated.
Should
ShouldNantucket
Nantucketmake
makeor
orbuy
buythe
thebottles?
bottles?
Relevant Cost Comparison
Make
Total
Per Bottle
Buy
Total
Per Bottle
rchase cost
$180,000
$.18
rect material
$ 60,000
$.06
rect labor
20,000
.02
riable overhead
40,000
.04
xed OH avoided by
not making
50,000
.05
0
0
tal relevant costs
$170,000
$.17 $180,000
$.18
fference in favor
of making
$ 10,000
$.01
Make or Buy and the Use of Facilities
Suppose Nantucket can use the released
facilities in other manufacturing activities
to produce a contribution to profits of
$55,000, or can rent them out for $25,000.
What
Whatare
arethe
thealternatives?
alternatives?
Make or Buy and the Use of Facilities
(000)
Make
Buy and
Buy and use
leave
Buy and facilities
facilities rent out for other
idle
facilities products
ent
$$ —
$$ —
ent revenue
revenue
—
—
ntribution from
ontribution
from
other
—
—
other products
products
—
—
riable cost
(180)
ariable
cost of
of bottles
bottles (170)
(170)
(180)
et
$(180)
et relevant
relevant costs
costs $(170)
$(170)
$(180)
$$ 25
25
$$ —
—
—
—
(180)
(180)
$(155)
$(155)
55
55
(180
(180
$(125)
$(125)
Avoidable and Unavoidable Costs
Avoidable costs are costs that will
not continue if an ongoing
operation is changed or deleted.
Unavoidable costs are costs that
continue even if an operation is halted.
Common costs are costs of facilities and
services that are shared by users.
Department Store Example
Consider a discount department store
that has three major departments:
Groceries
General merchandise
Drugs
Department Store Example
Departments
General
Groceries Mdse.
Drugs
Total
$1,900
$1,000
$800
$1,900
$1,000
$800
ble
1,420
800
560
bleexpenses
expenses
1,420
800
560
ibution margin
ribution
margin $$ 480(25%)
480(25%) $$200(20%)
200(20%) $240(30%)
$240(30%)
expenses:
expenses:
idable
$$ 265
$$ 150
$100
oidable
265
150
$100
oidable
180
60
100
oidable
180
60
100
fixed
$$ 210
$200
fixedexpenses
expenses $$ 445
445
210
$200
ating
(10)
$$ 40
$$
atingincome$
income$ 35$
35$
(10)
40
($000)
$100
$100
60
60
$$ 40
40(40%)
(40%)
$$ 15
15
20
20
$$ 35
35
55
Department Store Example
Assume that the only alternatives to be considered
are dropping or continuing the grocery department,
which has consistently shown an operating loss.
Assume further that the total assets invested
would be unaffected by the decision.
The vacated space would be idle and
the unavoidable costs would continue.
Department Store Example
Store as a Whole ($000)
Total
Effect of
Before Dropping
Change Groceries
Sales
$1,900
Variable expenses
1,420
Contribution margin
$ 480
Avoidable fixed expenses
265
Profit contribution to
common space and
other unavoidable costs $ 215
Unavoidable expenses
180
Operating income
$
35
$1,000
800
$ 200
150
$
$
50
Total
After
Change
$900
620
$280
115
$165
0
180
50
$ (15)
Department Store Example
Assume that the store could use the space
made available by the dropping of groceries
to expand the general merchandise department.
This will increase sales by $50,000,
generate a 30% contribution-margin,
and have avoidable fixed costs of $70,000.
$80,000 – $50,000 = $30,000
Department Store Example
Store as a Whole ($000)
Total
Expand Total
Before Drop
General After
ChangeGroceriesMerchandise
Change
ales
$1,900
$1,000
$500
$1,400
ariable expenses
1,420
800
350
970
ontribution margin
$ 480 $ 200 $150
$ 430
voidable fixed expenses 265
150
70
18
rofit contribution to
common space and
other unavoidable cost $ 215 $
50
$80
$245
navoidable expenses
180
0
0
180
perating income
$
35 $
50
$80
$ 65
Optimal Use of Limited
Resources
A limiting
limiting factor
factor or
or scarce
scarce resource
resource
A
restricts or
or constrains
constrains the
the production
production
restricts
or sale
sale of
of aa product
product or
or service.
service.
or
Assume that the capacity of the facility is
determined by machine time, and the
maximum capacity is 10,000 machine hours.
The facility
facility can
can produce
produce 10
10 pairs
pairs of
of Air
Air Court
Court
The
Shoes or
or 55 pairs
pairs of
of Air
Air Max
Max shoes
shoes per
per hour.
hour.
Shoes
Optimal Use of Limited Resources
Air
Court
Selling price per pair
Variable costs per pair
Contribution margin per pair
Contribution margin ratio
Air
Max
$80
$120
60
84
$20
$ 36
25%
30%
Optimal Use of Limited Resources
Which is more profitable?
If the limiting factor is demand, that is, pairs
of shoes, the more profitable product is Air Max.
Why?
Optimal Use of Limited Resources
Air Max is the product with
the higher contribution per unit.
The sale of a pair of Air Court
shoes adds $20 to profit.
The sale of a pair of Air Max
shoes adds $36 to profit.
Optimal Use of Limited Resources
Suppose that demand for either shoe would fill the
plant’s capacity. Now, capacity is the limiting factor.
Which is more profitable?
If the limiting factor is capacity,
the more profitable product is Air Court.
Why?
Optimal Use of Limited Resources
Air Court
$20 contribution margin per pair × 10,000 hours
= $2,000,000 contribution
Air Max:
$36 contribution margin per pair × 10,000 hours
= $1,800,000 contribution