KASUS 1 BEP

ANALISIS BREAK EVEN

JUMLAH PRODUK (JP)
BIAYA TETAP (FC)
TOTAL BIAYA VARIABEL (VC)
HARGA JUAL PER UNIT (P)
TOTAL PENJUALAN (S)
BIAYA VARIABEL PER UNIT (VCunit)
BIAYA VARIABEL DIBANDING PENJUALAN
BEP (UNIT)
BEP (Rp)

VEN
Rp
Rp
Rp
Rp
Rp

Rp

18,000
75,000,000
55,500,000
16,500
297,000,000
3,083
0.187
5,590
92,236,025

NAMA
NIM

: Nurrahmat Diansyah
: 14180151

t Diansyah

KASUS 2 BEP
BREAK EVEN POINT
BIAYA TETAP (BT)
BIAYA VARIABEL (BV)
HARGA JUAL(S)
KAPASITAS MAKSIMUM (KM)
CONTRIBUTION MARGIN (CM)
BEP(RP)
BEP(UNIT)
MARGIN OF SAFETY (MS)

Rp
Rp
Rp

Rp

240,000,000
8,600 PER UNIT
34,000 PER UNIT
10,000 UNIT
0.747059
321,259,843
9,449 UNIT
0.0551181102

TABEL BEP
PENJUALAN
UNIT
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
5,000
5,500
6,000
6,500
7,000
7,500
8,000
8,500
9,000
9,500
10,000

RUPIAH
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

4,300,000
8,600,000
12,900,000
17,200,000
21,500,000
25,800,000
30,100,000
34,400,000
38,700,000
43,000,000
47,300,000
51,600,000
55,900,000
60,200,000
64,500,000
68,800,000
73,100,000
77,400,000
81,700,000
86,000,000

B.VARIABEL
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

120,000,000,000
240,000,000,000
360,000,000,000
480,000,000,000
600,000,000,000
720,000,000,000
840,000,000,000
960,000,000,000
1,080,000,000,000
1,200,000,000,000
1,320,000,000,000
1,440,000,000,000
1,560,000,000,000
1,680,000,000,000
1,800,000,000,000
1,920,000,000,000
2,040,000,000,000
2,160,000,000,000
2,280,000,000,000
2,400,000,000,000

TABEL BEP
PENJUALAN
B.TETAP
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000
240,000,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

TOTAL
240,000,000
120,240,000,000
240,240,000,000
360,240,000,000
480,240,000,000
600,240,000,000
720,240,000,000
840,240,000,000
960,240,000,000
1,080,240,000,000
1,200,240,000,000
1,320,240,000,000
1,440,240,000,000
1,560,240,000,000
1,680,240,000,000
1,800,240,000,000
1,920,240,000,000
2,040,240,000,000
2,160,240,000,000
2,280,240,000,000
2,400,240,000,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

LABA(RUGI)
(240,000,000)
(120,235,700,000)
(240,231,400,000)
(360,227,100,000)
(480,222,800,000)
(600,218,500,000)
(720,214,200,000)
(840,209,900,000)
(960,205,600,000)
(1,080,201,300,000)
(1,200,197,000,000)
(1,320,192,700,000)
(1,440,188,400,000)
(1,560,184,100,000)
(1,680,179,800,000)
(1,800,175,500,000)
(1,920,171,200,000)
(2,040,166,900,000)
(2,160,162,600,000)
(2,280,158,300,000)
(2,400,154,000,000)

KASUS 3 BEP
ANALISIS BEP POLIKLINIK RS
Biaya Tetap
Biaya Variabel Per Unit
Tarif Layanan Rawat Jalan Per Kunjungan
Contribution Margin
BEP (Rp)
BEP (Kunjungan)/Tahun (Orang)

-0.4839
-135,160,000
-8,720

BEP atau titik impas pada poliklinik RS terjadi jika pendapatan

mencapai angka sebesar Rp 200.000.000 atau jumlah
kunjungan rawat jalan sebanyak 10.000 orang pasien
Berapa banyak kunjungan pasien per tahun (orang), jika
Tarif per kunjungan pasien untuk mencapai BEP
Contribution Margin
BEP (RP)
BEP (Kunjungan)/Tahun (Orang)

23,000
0
-135,160,000
-5,877

65,400,000
23,000
15,500

KASUS 4 BEP
ANALISIS BEP HOTEL
Data Finansial
Kamar Terjual
Total Pendapatan Hotel
Biaya Tetap
Biaya Variabel
BEP
BEP Tarif Kamar Rata-rata
Harga Jual Kamar Rata-rata
Hotel dapat beroperasi pada tingkat BEP sebesar

16,550
4,275,000,000
2,350,000,000
855,000,000
2,937,500,000
177,492
180,000
2,937,500,000

KASUS 5 BEP
MARGIN OF SAFETY
Jumlah Produk
Biaya Tetap (BT)
Total Biaya Variabel (BV)
Total Penjualan (TP)
Biaya Variabel Per Unit (BV/Unit)
Harga Jual Per Unit (HJ/Unit)
Biaya Variabel dibanding Penjualan
CM
BEP (Rp)
BEP (Unit)
Margin of Safety
125000000
55124224
Margin of Safety dinyatakan dalam hasil penjualan
15,624,999,944,875,800.00
3,038,680,027,776,710

S 5 BEP

OF SAFETY
50,000
35,500,000
44,500,000
125,000,000
890
2,500
0.356
0.644
55,124,224
22,050
2.26760563
A
B

6,249,999,977,950
1,215,472,011,111

KASUS 6 BEP
ANALISIS BEP BANK
Data Finansial
Total Pendapatan Bank
Biaya Variabel
Biaya Tetap
BEP (Rp)
Bank dapat beroperasi pada tingkat BEP sebesar Rp 795.258.840.090
Margin of Safety

975,700,000,000
515,000,500,000
375,500,000,000
795,258,840,090

KASUS 7 BEP
INFORMASI BIAYA DAN PENJUALAN
Jumlah Produk
Biaya Tetap Tunai (Out of Pocket Costs)
Total Biaya Variabel (BV)
Harga Jual Per Unit (HJ/Unit)
Total Penjualan (TP)
Biaya Variabel Per Unit (BV/Unit)
Biaya Variabel dibandingkan Penjualan
Shut Down Point (Produk)
Shut Down (Rp)

65,000
23,000,000
32,000,000
3,500
227,500,000
492
0.1407
7,647
26,764,706