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31/03/2015 BREAKEVEN ANALYSIS MENENTUKAN NILAI DARI SUATU PARAMETER ATAU VARIABEL SEHINGGA HUBUNGAN KEDUANYA BERNILAI
BREAKEVEN ANALYSIS MENENTUKAN NILAI DARI SUATU PARAMETER ATAU VARIABEL SEHINGGA HUBUNGAN KEDUANYA BERNILAI SAMA.

BREAKEVEN ANALYSIS MENENTUKAN NILAI DARI SUATU PARAMETER ATAU VARIABEL

SEHINGGA HUBUNGAN KEDUANYA BERNILAI SAMA.

CONTOH: BREAKEVEN ANALYSIS MISALNYA DALAM MENENTUKAN BERAPA TAHUN YANG DIBUTUHKAN DALAM RECOVERY BIAYA INVESTASI AWAL (INITIAL INVESTMENT) DAN BIAYA-BIAYA OPERASIONAL PERTAHUN (ANNUAL OPERATING COSTS).

BANYAK BENTUK PERHITUNGAN ANALISA BREAKEVEN, MISAL PERHITUNGAN PW (PRESENT WORTH) ATAU AW (ANNUAL WORTH) EKIVALENSI BENTUK LAIN ADALAH: PERHITUNGAN HUBUNGAN REVENUE (PENDAPATAN) DAN COST (BIAYA). ATAU HUBUNGAN SUPPLY DAN DEMAND

SEMUA BENTUK PERHITUNGAN TERSEBUT DIKATAKAN BREAKEVEN, APABILA SELISIHNYA SAMA DENGAN NOL, DENGAN MENCARI SATU VARIABEL DIMANA PERSAMAAN ITU BENAR.

SERINGKALI DALAM MENCARI VARIABEL (DECISION VARIABLE) TSB, TDK DIPERLUKAN

KONSEP TIME VALUE OF MONEY ,

BIAYA, ATAU VOLUME PENJUALAN UTK MENUTUPI BIAYA, DALAM HAL INI DAPAT BERUPA PENENTUAN HARGA BAHAN BAKAR SEHINGGA DIPEROLEH PENDAPATAN MAKSIMAL (REVENUE) DARI SUATU PEMBANGKIT TENAGA LISTRIK.

MISAL: KAPASITAS DESAIN YG MEMINIMALKAN

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• MERUPAKAN METODE ANALISIS YANG FUNDAMENTAL PADA PROYEK- PROYEK SEKTOR PUBLIK (PEMERINTAH), YANG DIKEMBANGKAN PADA

MERUPAKAN METODE ANALISIS YANG FUNDAMENTAL PADA PROYEK- PROYEK SEKTOR PUBLIK (PEMERINTAH), YANG DIKEMBANGKAN PADA 1936, SEBAGAI RENSIF DARI PERATURAN YANG TERKAIT BANJIR DI AS (THE U.S. FLOOD CONTROL ACT 1936)

BENEFIT COST RATIO DIKEMBANGKAN DALAM UPAYA MENGEVALUASI DAN MENGANALISIS FAKTOR EKONOMIS PADA PROYEK-PROYEK PEMERINTAH (PUBLIC SECTOR).

SEHINGGA DIHARAPKAN DAPAT MENGURANGI EFEK POLITIS DAN KEPENTINGAN-KEPENTINGAN KHUSUS.

PERHITUNGAN YANG DIPAKAI DALAM B/C RATIO METHOD INI ADALAH DENGAN MENGHITUNG NILAI-NILAI PRESENT WORTH (PW); ANNUAL WORTH (AW); ATAUPUN FUTURE WORTH (FW) DARI BEBERAPA ALTERNATIF YANG ADA.

BANYAK VARIASI DALAM METODE INI NAMUN PENDEKATAN DASARNYA ADALAH SAMA, BAHWA SEMUA BIAYA (COST) DAN MANFAAT (BENEFIT) YANG DIHITUNG HARUS DIKONVERSIKAN KE DALAM SATUAN EKIVALENSI MONETER YANG UMUM, DALAM HAL INI PW. AW ATAUPUN FW DAN PADA DISCOUNT RATE (INTEREST RATE).

KEMUDIAN B/C RATIO DIHITUNG DENGAN MENGGUNAKAN PERSAMAAN2 SPT BERIKUT:

The sign convention for B/C analysis is positive signs, so costs are preceded by a sign. Salvage values, when they are estimated, are subtracted from costs. Dis- bene ts are considered in different ways depending upon the model used. Most commonly, disbene ts are subtracted from bene ts and placed in the numerator. The different formats are discussed below. The decision guideline for a single proj- ect is simple:

If B/C > 1.0, accept the project as economically acceptable for the estimates and discount rate applied. If B/C < 1.0, the project is not economically acceptable.

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The conventional B/C ratio is the most widely used. It subtracts disbene ts from bene ts.

[7.2]

The B/C value would change considerably were disbene ts added to costs. For example, if the numbers 10, 8, and 5 are used to represent the PW of bene ts, dis- bene ts, and costs, respectively, Equation [7.2] results in B/C (10 8)5 0.40. The incorrect placement of disbene ts in the denominator results in B/C 10(8 5) 0.77, which is approximately twice the correct B/C value. Clearly, then, the method by which disbene ts are handled affects the magnitude of the B/C ratio. However, no matter whether disbene ts are (correctly) subtracted from the numerator or (incorrectly) added to costs in the denominator, a B/C ratio of less than 1.0 by the rst method will always yield a B/C ratio less than 1.0 by the sec- ond method, and vice versa. The modi ed B/C ratio places bene ts (including income and savings), dis- bene ts, and maintenance and operation (M&O) costs in the numerator. The denominator includes only the equivalent PW, AW, or FW of the initial investment

(M&O) costs in the numerator. The denominator includes only the equivalent PW, AW, or FW of

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EXAMPLE 7.5

The Army Corps of Engineers wants to construct a dam on a ood-prone river. The estimated construction cost and average annual dollar bene ts are listed below. A 6% per year rate applies and dam life is in nite for analysis purposes. (a) Select the one best location using the B/C method. (b) If the sites are now considered independent projects, which sites are acceptable? Solution a. The capitalized cost A = Pi is used to obtain AW values of the construction cost, as shown in the rst row of Table 7.2. Since bene ts are estimated

used to obtain AW values of the construction cost, as shown in the rst row of
to obtain AW values of the construction cost, as shown in the rst row of Table

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