ABSTRACT A good company is measured by its short term profit planning and management. To decide the company’s strategy for short term profit planning, managers will be pressed on how to decrease operational cost, determining sales price, and increasing sales volume. Based on such arguments, a company can use one of the finance analysis’ that is called cost-volume-profit analysis. The analysis can determine the influence of a decrease or increase in fixed cost, variable cost, price, and sales volume to short term profit. The application of this analysis starts from classifying cost into fixed and variable cost’ according to cost behaviour method. The use of quantitative analysis method and conference method in cost behaviour method is very important to determine cost pattern and mathematical validity of each cost included in total expense. In this research, the author use PT. Hassan Sinar Lestari as the subject. Fixed cost company is Rp 830.596.083,- and variable cot is Rp 55,075,328,000,After classifying the costs, only then the author can correctly implement costvolume-profit analysis. After the implementation of these methods on PT. Hassan Sinar Lestari, a figure of Rp. 1,454,716,083,00 contribution margin and Rp. 1,324,075,917,profit is acquired for the period of November 2011 - October 2012. The company’s break event point will be achieved if the company sold 2,691,671.80 liter of solar or achieved sales value of Rp. 24,896,349.15. The Margin of Safety for the company shows the figure of 58.59% (assuming the company planned 6,500,000 liter sales volume). The Cost-Volume-Profit Analysis also measured the company’s Degree of Operating leverage, a value of 1.63 which means every 163% raise in contribution margin will give 100% influence to net profit. With the aforementioned analysis, the company is projected to do short term profit planning and control activities better than before. Keywords: Cost-Volume-Profit Analysis, short term profit planning, Contribution Margin, Break Even Point, what if analysis
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ABSTRAK
Penilaian kriteria yang baik mengenai sebuah perusahaan akan tercermin pada perencanaan dan pengelolaan laba jangka pendek perusahaan tersebut. Untuk menentukan strategi mengenai pengelolaan jangka pendek yang direncanakan perusahaan, manajer akan berhubungan erat pula dengan penekanan dalam biaya operasional, penentuan tingkat harga jual, dan peningkatan volume penjualan. Dengan alasan tersenbut, perusahaan dapat menggunakan suatu analisis keuangan yang dinamakan cost-volume-profit analysis. Analisis ini dapat mengetahui bagaimana pengaruh biaya tetap, biaya variabel, harga jual, volume penjualan terhadap laba jangka pendek perusahaan dengan masing-masing penurunan maupun kenaikan yang dapat terjadi dari masing-masing elemen diatas. Penerapan analisis ini dimulai dari pengklasifikasian kos ke dalam kos tetap dan kos variabel berdasarkan perilaku kos. Penggunaan metode quantitative analysis method dan conference method dalam pengklasifikasian kos sangatlah penting untuk mengetahui pola kos dan validitas secara matematis dari masing-masing kos yang terdapat dalam biaya. Dalam penelitian yang penulis buat dengan objeknya adalah PT. Hassan Sinar Lestari, kos tetap perusahaan adalah sebesar Rp 830.596.083,- dan besarnya kos variabel perusahaan adalah sebesar Rp 55,075,328,000,Setelah dilakukannya pengklasifikasi kos, penulis barulah dapat menerapkan cost-volume-profit analysis secara tepat. Dalam penerapan pada PT. Hassan Sinar Lestari, didapatkan margin kontribusi selama bulan November 2011 - Oktober 2012 adalah sebesar Rp. 1,454,716,083,00, dan laba bersih sebesar Rp. 1,324,075,917. Perusahaan tidak akan mengalami laba atau rugi (Break Event Point) jika perusahaan mampu menjual solar sebanyak 2,691,671.80 liter atau dengan nilai penjualan sebesar Rp. 24,896,349.15. Margin of Safety perusahaan menunjukkan angka 58.59% (dengan asumsi perencaanaan volume penjualan 6,500,000 liter solar ). Analisis CVP juga melakukan perhitungan mengenai Degree of Operating leverage, pada perusahaan ini nilainya adalah sebesar 1,63 yang berarti setiap 163% kenaikan margin kontribusi akan memberikan dampak kenaikan sebesar 100% pada laba bersih. Dengan analisisanalisis tersebut, perusahaan akan dapat melakukan perencanaan dan pengendalian laba jangka pendek yang lebih baik dari perencanaan yang dilakukan sebelumnya. Kata kunci : analisis cost-volume-profit (CVP), perencanaan laba jangka pendek, Contribution Margin, Break Even Point, Analisis Sensitivitas.
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DAFTAR ISI
HALAMAN HALAMAN JUDUL ......................................................................................................i HALAMAN PENGESAHAN.........................................................................................ii SURAT PERNYATAAN KEASLIAN SKRIPSI.............................................................iii KATA PENGANTAR ......................................................................................................v ABSTRACT ..................................................................................................................vii ABSTRAKSI ................................................................................................................viii DAFTAR ISI ..................................................................................................................ix DAFTAR GAMBAR ......................................................................................................xv DAFTAR TABEL ..........................................................................................................xvi
BAB 1 PENDAHULUAN .............................................................................................. 1 1.1
Latar Belakang Penelitian ................................................................................. 1
1.2
Identifikasi Masalah ........................................................................................... 6
1.3
Tujuan Penelitian ............................................................................................. 8
1.4
Manfaat Penelitian ............................................................................................8
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BAB II TINJAUAN PUSTAKA ................................................................................... 10 2.1
Pengertian Kos (Cost) dan Biaya (Expense) ................................................... 10
2.2.1 Pengklasifikasian Biaya Berdasarkan Unsur Produksi ................................... 13 2.2.2 Pengklasifikasian Biaya Berdasarkan Hubungannya dengan Produksi ......... 14 2.2.3 Pengklasifikasian Biaya Berdasarkan Hubungannya dengan Volume ........... 14 2.2.4 Pengklasifikasian Biaya Berdasarkan Kemampuannya untuk Ditelusuri ...... 14 2.2.6 Pengklasifikasian Biaya Berdasarkan Bidang Fungsional ............................. 15 2.2.7 Pengklasifikasian Biaya Berdasarkan Periode Pembebanan terhadap Pendapatan ...................................................................................................... 16 2.2.8 Pengklasifikasian Biaya Berdasarkan Hubungannya dengan Perencanaan, Pengawasan, dan Pengambilan Keputusan ..................................................... 17 2.3 Perilaku Biaya......................................................................................................... 18 2.3.1. Biaya Variabel (variable cost) ....................................................................... 18 2.3.2 Biaya Tetap (fixed cost) ................................................................................... 21 2.3.3 Biaya Semivariabel .......................................................................................... 24 2.4. Teknik Pengklasifikasian Kos ............................................................................ 25 2.5. Metode Pemisahan Kos Semivariabel ................................................................... 27 2.5.1 Metode Scattergraph ...................................................................................... 27
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2.5.2 High-Low Method ........................................................................................... 28 2.5.3 Regression Analysis Method .......................................................................... 30 2.6 Perencanaan Laba ................................................................................................... 31 2.7 Cost-Volume-Profit Analysis ................................................................................. 32 2.7.1 Peranan Cost-Volume-Profit Analysis dalam Perencanaan Laba ............ 36 2.8 Contribution Margin ............................................................................................... 40 2.9 Analisis Titik Impas (Break Event Point/BEP) ...................................................... 41 2.9.1 Perhitungan Analisis Break Event Point ......................................................... 45 2.10 Margin of Safety .................................................................................................. 49 2.11 Operating Leverage ............................................................................................. 50 2.12 Pemanfaatan Analisis Cost-Volume Profit untuk Perencanaan............................. 51 2.12.1 Analisis Target Laba (Perencanaan Laba) .................................................... 51 2.12.2 Analisis Sensitivitas Perubahan Faktor-Faktor yang Mempengaruhi Laba ......... 52
BAB III OBJEK DAN METODE PENELITIAN .................................................. 54 3.1. Objek Penelitian ..................................................................................................... 54 3.2. Metodologi Penelitian............................................................................................. 54 3.2.1. Metode Pengumpulan Data ......................................................................... 55 3.2.2 . Metode Analisis Data ................................................................................... 56
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3.3. Sejarah Singkat Perusahaan .................................................................................... 64 3.3.1 Profil Perusahaan ............................................................................................. 64 3.3.2 Produk ............................................................................................................. 65 3.3.3 Misi Perusahaan ............................................................................................. 65 3.3.4 Visi Perusahaan................................................................................................ 66 3.3.5 Perusahaan Afiliasi .......................................................................................... 67
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .......................................... 68 4.1
Hasil Penelitian ................................................................................................. 68
4.1.1 Data Hasil Penelitian ...................................................................................... 68 4.1.1.1 Pendapatan pada PT. Hassan Sinar Lestari ................................................ 68 4.1.1.2 Biaya pada PT. Hassan Sinar Lestari ......................................................... 69 4.2 Pembahasan ........................................................................................................... 78 4.2.1 Rerangka Pembahasan ..................................................................................... 78 4.2.2 Pengklasifikasian Kos pada PT. Hassan Sinar Lestari ................................... 86 4.2.2.1 Pembelian Barang Dagangan (Solar) ........................................................ 86 4.2.2.2 Jamsostek (Kecelakaan Kerja) .................................................................. 90 4.2.2.3 Listrik ........................................................................................................ 93 4.2.2.4 Telepon....................................................................................................... 97
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4.2.2.5 Gaji Karyawan ......................................................................................... 100 4.2.2.6 Pengobatan ............................................................................................... 104 4.2.2.7 Jamsostek (Jaminan Hari Tua) ................................................................. 107 4.2.2.8 Air ............................................................................................................ 111 4.2.2.9 Maintanance Kendaraan ........................................................................... 114 4.2.2.10 Maintanance Gedung ............................................................................. 118 4.2.2.11 Asuransi ................................................................................................ 121 4.2.2.12 Penyusutan Gedung ............................................................................... 125 4.2.2.13 Transportasi ............................................................................................ 128 4.2.2.14 Perlengkapan Kantor .............................................................................. 132 4.2.2.15 Materai ................................................................................................... 135 4.2.2.16 Cetakan dan Fotokopi ............................................................................ 139 4.2.2.17 Bunga Bank ........................................................................................... 142 4.2.2.18 Lain-lain ................................................................................................. 146 4.3. Cost-Volume-Profit Analysis ................................................................................ 151 4.3.1. Contribution Margin .................................................................................... 152 4.3.2 Break Event Point (Titik Impas) .................................................................... 153 4.3.3
Margin of safety (Margin Keamanan) ................................................... 156
4.3.4 Operating leverage (Pengungkitan Operasi).................................................. 157
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4.3.5 Analisis Sensitivitas (What-if Analysis)........................................................ 159 4.4.
Pembahasan ..................................................................................................... 163
BAB V SIMPULAN DAN SARAN............................................................................ 168 5.1
Simpulan ......................................................................................................... 168
5.2
Saran ................................................................................................................ 170
5.3
Keterbatasan Penelitian ................................................................................ 172
DAFTAR PUSTAKA....................................................................................................173 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)….…….........176
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DAFTAR GAMBAR
Gambar 2.1
Biaya Variabel ......................................................................................20
Gambar 2.2
Perilaku Biaya Variabel ........................................................................21
Gambar 2.3
Biaya Tetap ..........................................................................................24
Gambar 2.4
Biaya Semivariabel .............................................................................25
Gambar 2.5
Grafik Break Even Point......................................................................47
Gambar 4.1
Grafik Break Even Point PT. Hassan Sinar Lestari........... .................155
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DAFTAR TABEL
Tabel 4.1
Penjualan PT. Hassan Sinar Lestari.......................................................67
Tabel 4.2
Laporan Laba Rugi PT. Hassan Sinar Lestari .................................72
Tabel 4.3
Rincian Kost pada PT. Hassan Sinar Lestari ..........................................74
Tabel 4.4
Pengklasifikasian Kos Berdasarkan Pertimbangan Manajerial dan Analisis Regresi ............................................................................149
Tabel 4.5
Laporan Laba Rugi Kontribusi PT. Hassan Sinar Lestari ............152
Tabel 4.6
Analisis Sensitivitas (What-if Analysis) PT. Hassan Sinar Lestari ....158
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