Break Even or Point

No

Profit

No

Loss

Price/Quantity

Variable CostFixed Cost

or Constribute

BE vs. BEP

BE (Break Even) = pengukuran harga unit barangyang didalamnya sudah termasuk presentasilaba kotor

BEP (Break Event Point) = Harga barang denganprofit nol. Hanya berisikan biaya variabel danbiaya tetap.

BE vs. BEP

50 50

4050

10

BE (Break Even) BEP (Break Even Point)

Variable Fixed C. Profit

Margin ofConstribute

Margin ofVariable C.

Margin ofConstribute

Margin ofVariable C.

Perusahaan HWDB tbk. Mempunyai data keuanganpabrik (jenis barang = batu bata ; kode #30200921) sebagai berikut:

• Rencana Produksi = 400.000 unit

• Persediaan awal = 40.000 unit

• Persediaan Akhir = 60.000 unit

Biaya-biaya =

• Biaya Variabel : Rp. 210/unit

• Biaya Tetap : Rp. 150.000.000/tahun

• Tentukan BEP terlebih dahulu (actual quantity)

• Buatlah konstribusi balok BE (budget quantity)

• Tentukan BE, volume penjualan, penjualan jika labayang diharapkan mencapai Rp. 100.000.000

Analysis the Question

Actual quantity =

40.000 + – 60.000 = 380.000 unit

Budget quantity = unit

Balok BE = margin profit, constribute and variable on precent.

FC = Fixed cost , VC = Variable cost , Q = quantity

The Answer is…

BEP in unit = actual budgeting (= 380.000 unit)

BEP in rupiahs = Q x VC + FC

380.000 x 210 + 150.000.000 = Rp. 229.800.000

BEP in price = BEP rupiahs/Q

Rp. 229.800.000/380.000 unit = Rp. 604,74/unit

The Margin of constribute and Variable of BEP

• Constribute (FC) = Rp. 150.000.000

• Variable C.

34.73%

65.27%

BEP (Break Even Point)

Fixed C. or Constribute

Variable

Harga/unit BEP = Rp. 604,74

Penjualan = Rp. 604,74 x unit

= Rp. 241.894.737

Biaya – biaya

B. Variabel = 34,73% x Rp. 241.894.737

= Rp. 84.000.000

B. Tetap = Rp. 150.000.000

Total Biaya = Rp. 234.000.000

Continue of BE

Profit = Penjualan – biaya

= Rp. 241.894.737 – Rp. 234.000.000

0%

20%

40%

60%

80%

100%

BE (Break Even)Variable Fixed Cost Profit

Continue of BE

Titik Aman = Penjualan – BEP

Rp. 241.894.737 – Rp. 229.800.000 =

Dalam presentasi = titik aman/Penjualan x 100

/ Rp. 241.894.737 x 100

= 5% (atau 20.000 unit/ unit x 100)

20.000 unit = unit – 380.0000 unit

Profit margin

Profit margin merupakan bagian dari sektorkonstribusi

Berapa konstribusinya? Benar, 65,27%

Berarti profit marginnya ialah =

5% dari 65,27% = 5% x 65,27% = 3,26%

Maka laba yang didapat ialah

Rp. 241.894.737 x 3.26% =

Profit, fixed cost, variable cost

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

BE (Break Even)Variable Fixed Cost Profit

The profit Objective

Jika perusahaan ingin menghasilkan labaRp.100.000.000

Dengan metode perhitungan =

Penjualan = 34,73% x P + 250.000.000

P – 0,3473P = 250.000.000

0.6527P = 250.000.000

P = Penjualan

Atau ((Laba + FC) / % konstribusi)

Volume Penjualan = /Rp. 604,73 = 633.333 unit

Biaya-Biaya = VC + FC34,73% x = Rp. 133.000.000Biaya tetap = Rp. 150.000.000

Total biaya = Rp. 283.000.000

The profit Objective

Continue of objective BE

Titik Aman = Penjualan – BEP

– Rp. 229.800.000 =

Dalam presentasi = titik aman/Penjualan x 100

/ x 100

= 40% (atau 253.333 unit/633.333 unit x 100)

Profit marginProfit margin=

40% x 65,27% = 26,11%

Maka laba yang didapat ialah

Rp. 383.000.000 x 26.11% = Rp. 100.000.000

Atau laba tersebut dibagi dengan penjualandikalikan 100

34.73%

39.16%

26.11%

BEVariabel B. Tetap Laba

Conclusion (For BEP)

• BEP in unit = 380.000 unit

• BEP in rupiahs = Rp. 229.800.000

• BEP in price = Rp. 604,74 / unit

• Margin of constribution = 65,27%

• Margin of variable = 34,73%

Conclusion (for BE 400.000 unit)

• Penjualan = Rp. 241.894.737

• B. Variabel = Rp. 84.000.000 (34,73%)

• Konstribusi =

– Biaya Tetap : Rp.150.000.000 (62,01%)

– Laba :

• Margin of safety= 5% (20.000 unit)

Conclusion (for profit Objective)

• Penjualan =

• Volume Penjualan = 633.333 unit

• B. Variabel = Rp. 133.000.000 (34,73%)

• Konstribusi =

– Biaya Tetap : Rp. 150.000.000 (39,16%)

– Laba : Rp. 100.000.000 (26,11%)

• Margin of safety= 40% (253.333 unit)