ANALISIS BEP DAN PERENCANAAN LABA

TAHUN 2020 DAN 2021

TAHUN 2020
No Uraian
Jumlah % BEP
1 Pendapatan Jasa Layanan 90,000,000 100.00% 108,138,462
2 Biaya Variabel
a. Biaya Persediaan 35,000,000 38.89% 42,053,846
b. Biaya Jasa Pelayanan 20,000,000 22.22% 24,030,769
c. Biaya Utilitas 2,500,000 2.78% 3,003,846
Jumlah Biaya Variabel 57,500,000 63.89% 69,088,462
3 Kontribusi Marjin 32,500,000 36.11% 39,050,000
4 Biaya Tetap
a. Biaya Pegawai 30,000,000 33.33% 30,000,000
b. Biaya Pemeliharaan 6,000,000 6.67% 6,000,000
c. Biaya Administrasi dan Umum 2,000,000 2.22% 2,000,000
d. Biaya Lainnya 1,500,000 1.67% 1,500,000
Jumlah Biaya Tetap 39,500,000 43.89% 39,500,000
5 Pendapatan Lain-lain - 450,000 -0.50% - 450,000
Jumlah Biaya Tetap (Net) 39,050,000 43.39% 39,050,000
EBITDA (Laba Operasional - Depr/Amort) - 6,550,000 -7.28% -

Pendapatan BEP = Biaya Tetap (net) : Rasio Kontribusi Marjin

ASUMSI TAHUN 2021 Alt 1 Alt 2 Alt 3

1 Proporsi Biaya Variabel Thd Pendapatan
a. Biaya Persediaan 30% 32% 35%
b. Biaya Jasa Pelayanan 20% 20% 25%
c. Biaya Utilitas 2.50% 3% 3%
2 Kenaikan/Penurunan Biaya Tetap
a. Biaya Pegawai 5% 10% 10%
b. Biaya Pemeliharaan 5% 5% 10%
c. Biaya Administrasi dan Umum 5% 5% 10%
d. Biaya Lainnya 5% 5% 5%
3 Kenaikan/Penurunan Pendapatan Lain-lain 10% 5% 10%
 RENCANA 2021 -ALT 1 RENCANA 2021 -ALT 2 RENCANA 2021 -ALT 3
BEP % 5% Jumlah % 10% Jumlah %
86,273,684 100% 96,423,529.41 100% 100%

25,882,105 30% 28,927,058.82 32% 35%

17,254,737 20% 19,284,705.88 20% 25%
2,156,842 3% 2,410,588.24 3% 3%
45,293,684 52.50% 50,622,353 - 55.00% - - 63.00%
40,980,000 47.50% 45,801,176 - 45.00% - - 37.00%

31,500,000 36.51% 31,500,000

6,300,000 7.30% 6,300,000
2,100,000 2.43% 2,100,000
1,575,000 1.83% 1,575,000
41,475,000 48.07% 41,475,000
- 495,000 -0.57% - 495,000
40,980,000 47.50% 40,980,000 - #DIV/0! - - #DIV/0!
- 0.00% 4,821,176 - #DIV/0! - - #DIV/0!
5% #DIV/0! #DIV/0!
Profit Margin Profit Margin Profit Margin
NA 2021 -ALT 3
15%

-
-

-
-
ANALISIS BREAK EVEN POINT
TAHUN 2019
Data Tahun 2019
No Uraian
Jumlah % BEP
1 Pendapatan Jasa Layanan 155,000,000 100.00% 102,075,658
2 Biaya Variabel
a. Biaya Persediaan 45,000,000 29.03% 29,634,868
b. Biaya Jasa Pelayanan 30,000,000 19.35% 19,756,579
c. Biaya Utilitas 4,000,000 2.58% 2,634,211
Jumlah Biaya Variabel 79,000,000 50.97% 52,025,658
3 Kontribusi Marjin 76,000,000 49.03% 50,050,000
4 Biaya Tetap
a. Biaya Pegawai 30,000,000 19.35% 30,000,000
b. Biaya Pemeliharaan 6,000,000 3.87% 6,000,000
c. Biaya Administrasi dan Umum 2,000,000 1.29% 2,000,000
d. Biaya Penyusutaan dan amortisasi 11,000,000 7.10% 11,000,000
e. Biaya Lainnya 1,500,000 0.97% 1,500,000
Jumlah Biaya Tetap 50,500,000 32.58% 50,500,000
5 Pendapatan Lain-lain - 450,000 -0.29% - 450,000
Jumlah Biaya Tetap (Net) 50,050,000 32.29% 50,050,000
Laba/Rugi 25,950,000 16.74% -

Pendapatan BEP = Biaya Tetap (net) : (Rasio Kontribusi Marjin - Rasio Profit Marjin)

Aset 100 100 100

Pendapatan Jasa 100 150 250
Laba 10 30 37.5

Perputaran Aset (Pendapatan/Aset) 1 1.5 2.5

Profit Margin (Laba/Pendapatan) 10% 20% 15%
Return on Aset (Laba/Aset) 10% 30% 38%

Aset = Kewajiban + Ekuitas +/- Laba-rugi

100 = 40 + 60 Kas
100 = 50 + 50 Piutang
90 = 40 + 50 Persediaan
MK Bruto > 25% dari pendapatan

Produktivitas Jumlah SDM per orang per tahun

300,000,000
(Pendapatan/Jumlah SDM)

Pendapatan 31,000,000,000
Jumlah SDM 274
 113,138,686

Pendapatan Ideal 82,200,000,000

 Proyeksi 2021 pada Tingkat Profit Marjin
10% 15% 20%
141,050,000 161,772,986 189,633,889

40,950,000 46,966,351 55,055,000

27,300,000 31,310,900 36,703,333
3,640,000 4,174,787 4,893,778
71,890,000 82,452,038 96,652,111
69,160,000 79,320,948 92,981,778

33,000,000 33,000,000 33,000,000

6,600,000 6,600,000 6,600,000
2,200,000 2,200,000 2,200,000
12,100,000 12,100,000 12,100,000
1,650,000 1,650,000 1,650,000
55,550,000 55,550,000 55,550,000
- 495,000 - 495,000 - 495,000
55,055,000 55,055,000 55,055,000
14,105,000 24,265,948 37,926,778
10% 15% 20%

100
50
5

0.5
10%
5%