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Profitability Analysis :

(Analisis Profitabilitas)Power Point Authors :

Susan Coomer Galbreath, Ph.D.,CPA, Charles W. Caldwell, D.B.A.,CMA, Jon A. Booker, Ph.D.,CPA,CIA. Cynthia J. Rooney, Ph.D.,CPA

Dr. Edhi Asmirantho, MM.,SE.

Appendix B

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Absolute Profitability

Mengukur hasil dari suatu organisasi denganmenambahkan\mengurangi sekmen tertentu

seperti sebuah produk atau pelanggan tanpa

membuat perubahan.

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Computing Absolute

ProfitabilityFor an Existing Segment

Compare the revenues that would be lost from

dropping that segment to the costs that

would be avoided.

For a New SegmentCompare the additional revenues from adding

that segment to the costs that would be incurred.

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Relative Profitability

Relative profitabilityberkaitan dengan produk

peringkat, pelanggan, dan segmen lain untuk

menentukan yang harus ditekankan dalam

lingkungan sumberdaya yang langka .

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Relative Profitability

Manajer tertarik segmen peringkat jika kendalamemaksa mereka untuk membuat trade-off antar

segmen.

Dengan tidak adanya kendala, semua segmen

yang benar-benar menguntungkan harus dikejar.

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Relative Profitability

Profitability

index

Incremental profit from the segment

Amount of the constrained

resources required by the segment

=

Keuntungan tambahan dari segmen ini?

profibilitas mutlak segmen.

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Project Profitability Index

Project

profitability

index

Net present value of the project

Amount of investmentrequired by the project

=

Indeks probilitas proyek digunakan ketika

sebuah perushaan memiliki proyek lebih

dengan nilai sekarang positif dari pada dapat memadai

From Chapter 13

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Volume Trade-Off Decisions

Mengukur profitabilitas

Dari keputusanVolume trade-off

Unit contribution margin

Amount of the constrained resourcerequired by one unit

=

Trade-off keputusan volume perlu dibuat ketika

sebuah perusahaan harus menghasilkan

kurang dari tuntutan pasar untuk beberapa

produk karena adanya kendala.

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Volume Trade-Off Decisions An ExampleMatrix, Inc. produces the following three products:

RX200 VB30 SQ500

Unit contribution margin 15$ 10$ 16$

Demand per week in units 300 400 100Contrained resource required per unit 5 minutes 2 minutes 4 minutes

Products

RX200 VB30 SQ500

Demand per week in units (a) 300 400 100

Contrained resource required per unit (b) 5 minutes 2 minutes 4 minutes

Tota l time required to meet demand (a ) (b) 1,500 minutes 800 minutes 400 minutes

Products

A total of 2,700 minutes9

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Volume Trade-Off Decisions An ExampleMatrix, Inc. produces the following three products:

RX200 VB30 SQ500

Unit contribution margin 15$ 10$ 16$

Demand per week in units 300 400 100

Contrained resource required per unit 5 minutes 2 minutes 4 minutes

Products

Jika kendala waktu yang tersedia dari mesin

Hanya 2200 menit,mana produk yang harus dibuat

Sesuai dengan kuantitas mesin?

RX200 VB30 SQ500

Demand per week in units (a) 300 400 100Contrained resource required per unit (b) 5 minutes 2 minutes 4 minutes

Total time required to meet demand (a) (b) 1,500 minutes 800 minutes 400 minutes

Products

Total 2,700 menit10

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First, we calculate the profitability index for each product.

RX200 VB30 SQ500

Contribution margin per unit (a) 15$ 10$ 16$

Contrained resource required per unit (b) 5 minutes 2 minutes 4 minutes

Profitabiltiy index (a) (b) $3 per minute $5 per minute $4 per minute

Products

Most profitableKeuntungan

selanjutnya

Volume Trade-Off Decisions An Example

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Total minutes of constrained resource 2,200

Less: Minutes needed to produce 400 VB30 800Available minutes 1,400

Less: Minutes needed to produce 100 SQ500 400

Available minutes 1,000

Less: Minutes needed to produce 200 RX200 1,000

Full utilization of machine time -

Volume Trade-Off Decisions An Example

Berikutnya,kita mempersiapkan rencana produksi yang

optimal.

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RX200 VB30 SQ500

Unit contribution margin 15$ 10$ 16$

Production per week in units 200 400 100

Total contribution 3,000$ 4,000$ 1,600$

Products

Kontribusi maksimal adalah 8600 unit

perminggu.

Volume Trade-Off Decisions An Example

Terahir. Menghitung kontribusi margin diperoleh dibawah

rencana produksi yang optimal.

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Pricing New Products

Harga produk baru setidaknya harus menutupibiaya variabel produksi itu ditambah biaya

kesempatan menggusur produksi produk yang

ada untuk membuatnya.

enjualan harga

Biaya variabel

Produk baru

Biaya variabel

Produk baru

ct

Opportunity cost

per unit of the

constrained

resource

Amount of the

constrained

resource required

by a unit of thenew product

+

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Dr.Edhi Asmirantho,MM.,SE.

Appendix B

terima kasih

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End ofAppendix B

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