Download - Break Even Point Analisis
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)