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    Analisis Kvu Latihan 1. A) Kos Berubah Per Unit Tahun 2000 Perubahan Jumlah Kos

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    amdfkri FF
    The document contains examples and explanations of cost-volume-profit analysis (KVU) calculations for different companies. Some key points analyzed include: 1) Calculating changing and fixed costs per unit, break-even point, target profit volume, and actual profit for Companies A and B. 2) Calculating margin of safety, break-even point, profits, and effects of changes in selling price and volume for Company C. 3) Analyzing how a 5% increase in both selling price and volume would impact costs, revenues, and profits for Company C. The new profits are calculated to be RM110,000 higher than the original.

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    Analisis Kvu Latihan 1. A) Kos Berubah Per Unit Tahun 2000 Perubahan Jumlah Kos

    Uploaded by

    amdfkri FF
    21 views6 pages
    The document contains examples and explanations of cost-volume-profit analysis (KVU) calculations for different companies. Some key points analyzed include: 1) Calculating changing and fixed costs per unit, break-even point, target profit volume, and actual profit for Companies A and B. 2) Calculating margin of safety, break-even point, profits, and effects of changes in selling price and volume for Company C. 3) Analyzing how a 5% increase in both selling price and volume would impact costs, revenues, and profits for Company C. The new profits are calculated to be RM110,000 higher than the original.

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    Kvu

    Original Title

    ANALISIS KVU

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    The document contains examples and explanations of cost-volume-profit analysis (KVU) calculations for different companies. Some key points analyzed include: 1) Calculating changing and fixed costs per unit, break-even point, target profit volume, and actual profit for Companies A and B. 2) Calculating margin of safety, break-even point, profits, and effects of changes in selling price and volume for Company C. 3) Analyzing how a 5% increase in both selling price and volume would impact costs, revenues, and profits for Company C. The new profits are calculated to be RM110,000 higher than the original.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    21 views6 pages

    Analisis Kvu Latihan 1. A) Kos Berubah Per Unit Tahun 2000 Perubahan Jumlah Kos

    Uploaded by

    amdfkri FF
    The document contains examples and explanations of cost-volume-profit analysis (KVU) calculations for different companies. Some key points analyzed include: 1) Calculating changing and fixed costs per unit, break-even point, target profit volume, and actual profit for Companies A and B. 2) Calculating margin of safety, break-even point, profits, and effects of changes in selling price and volume for Company C. 3) Analyzing how a 5% increase in both selling price and volume would impact costs, revenues, and profits for Company C. The new profits are calculated to be RM110,000 higher than the original.

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    ANALISIS KVU

    LATIHAN

    1.
    a) Kos berubah per unit tahun 2000 = perubahan jumlah kos
    Perubahan volum
    = RM188,000 – RM177,000
    92,000 unit – 85,000 unit
    = RM11,000
    7,000 unit
    = RM1.57 seunit

    b) Kos tetap tahun 2001 : jumlah kos = kos berubah + kos tetap
    RM188,000 = (RM2.00 x 92,000 unit) + kos tetap
    RM188,000 = RM184,000 + kos tetap
    Kos tetap = RM188,000 – RM184,000
    Kos tetap = RM4,000

    c) Hasil jualan seunit = hasil jualan ÷ volum


    = RM212,500÷85,000 unit
    = RM2.50 seunit
    Margin caruman seunit = Hasil jualan seunit – kos berubah seunit
    Tahun 2000 = RM2.50 – RM1.57 = RM0.93
    Tahun 2001 = RM2.50 – RM2 = RM0.50
    Kos tetap tahun 2000 = RM177,000 – (RM1.57 x 85,000 unit)
    = RM177,000 – RM133,450
    = RM43,550
    Titik pulang modal = kos tetap ÷ margin caruman seunit
    Tahun 2000 = RM43,550 ÷ RM0.93
    = 46,880 unit
    Tahun 2001 = RM4,000 ÷ RM 0.50
    = 8,000 unit
    d) Unit yang patut dikeluarkan =( kos tetap + untung sasaran)÷margin caruman seunit
    = ( RM4,000 + RM45,000) ÷ RM0.50
    = 98,000 unit

    2. .
    a) Kos berubah per unit = perubahan jumlah kos
    Perubahan volum keluaran
    = RM80,000 – RM68,000
    10,000 unit – 8,000 unit
    = RM12,000
    2,000 unit
    = RM6.00 per unit
    b) Jumlah kos tetap per tahun = jumlah kos – jumlah kos berubah
    = RM80,000 – (RM6 x 10,000)
    = RM80,000 – RM60,000
    = RM20,000

    3.
    a) Margin caruman seunit = harga jualan seunit – kos berubah seunit
    = RM11 - (RM1.30 + RM0.60 + RM2.90 + RM1.20)
    = RM11 - RM6
    = RM5 seunit
    Titik pulang modal = jumlah kos tetap ÷ margin caruman seunit
    = (RM25,000 + RM15,000) ÷ RM5
    = RM40,000 ÷ RM5 seunit
    = 8,000 unit
    b) Volum pada untung sasaran = kos tetap + untung sasaran
    Margin caruman seunit
    = RM25,000 +RM 15,000 + RM25,000
    RM5 seunit
    = RM65,000
    RM5 seunit
    = 13,000 unit

    c) Untung = jumlah hasil jualan – jumlah kos


    = (RM11 x 15,000 unit) –[ RM40,000 + (RM6 x 15,000 unit)]
    = RM165,000 – (RM40,000 + RM90,000)
    = RM165,000 – RM130,000
    = RM 35,000
    STPM 2005

    i) Volum keluaran = jumlah hasil / harga jualan seunit


    = RM6,000,000 / RM120 per unit
    = 50,000 unit

    Kos bahan mentah seunit RM20


    Kos buruh langsung seunit 16
    Overhead berubah seunit(RM300,000/50,000 unit 6
    Komisen atas jualan seunit(RM120 x 5%) 6
    Kos pengeluaran berubah seunit(RM150,000/50,000 unit) 3
    Kos pentadbiran berubah seunit(RM90,000/50,000 unit) 1.8
    Kos berubah seunit RM52.80 per unit

    overhead tetap(RM1,200,000 – 300,000) RM900,000


    Kos pemasaran tetap [(RM800,000 –(RM6 x 50,000 unit)] 500,000
    Kos pengeluaran tetap(RM600,000 – 150,000) 450,000
    Kos pentadbiran tetap(RM400,000 – 90,000) 310,000
    Jumlah kos tetap RM2,160,000

    Margin caruman seunit = Hasil jualan seunit – kos berubah seunit


    = RM120 – 52.80
    = RM67.20

    titik pulang modal = jumlah kos tetap


    Kos berubah seunit
    = RM2,160,000
    RM67.20
    = 32,143 unit

    Margin keselamatan = volum pengeluaran – titik pulang modal


    = 50,000 unit – 32,143unit
    = 17,857 unit
    Untung = jumlah hasil – jumlah kos
    = RM6,000,000 – [RM2,160,000 + (RM52.80 x 50,000)]
    = RM6,000,000 – 4,800,000
    = RM1,200,000

    Kos/hasil Jumlah hasil


    ii) (RM)
    4,800,000 untung
    Jumlah kos

    TPM
    3,857,160
    Kos berubah

    2,160,000 Kos tetap

    17,857unit Volum
    0 keluaran(unit)
    32,143 50,000

    Margin keselamatan

    b)
    i) Harga jualan baharu = RM120 – (RM120 x 5%)
    = RM114 seunit
    Volum jualan baharu = 50,000 unit – (50,000 unit x 10%)
    = 55,000 unit
    Kos berubah baharu = kos berubah + kos tetap
    = (RM20x55,000unit) + (RM16x55,000unit) + RM300,000 +
    [ (RM114x55,000 unit)x 5%] + RM150,000 + RM90,000
    = RM2,833,500
    Kos tetap baru = RM900,000 + (RM800,000 – RM313,500) + RM450,000 +
    RM310,000
    = RM2,146,500
    Untung baharu = jumlah hasil – jumlah kos
    = (RM114x55,000 unit) – (RM2,146,500 + RM2,833,500)
    = RM1,290,000
    Perubahan untung = RM1,290,000 – RM1,290,000
    = RM90,000

    Volum jualan baharu = 50,000 unit + (50,000 unit x 5%) = 52,500unit


    Kos pemasaran baru = RM800,000 –[ (RM120 x 52,500 unit)x 5%] + RM100,000
    = RM58,500
    Jumlah kos tetap baharu = RM900,000 + RM585,000 + RM450,000 + RM310,000
    = RM2,245,000
    Jumlah kos berubah baharu = RM300,000 + RM150,000 + RM90,000 +
    (RM20 x 52,500unit) + (RM16 x 52,500unit) +
    [ (RM120 x 52,500unit) x 5%]
    = RM2,745,000
    Untung baharu = (RM120 x 52,500 unit) – (RM2,745,000 + RM2,245,000)
    = RM6,300,000 – RM4,990,000
    = RM1,310,000
    Perubahan untung = RM1,310,000 – RM1,200,000
    = RM110,000

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