USAHA BAKSO HUHAH!

I. HARGA POKOK PRODUKSI (Full Costing)

Biaya bahan baku (Bakso) 1 X produksi Hari 1x Sebulan 30 X
- Daging 10 kg 600,000 18,000,000
- Tepung kanji 1 kg 10,000 300,000
- Telur 16 butir 20,000 600,000
- Lada bubuk 5 bungkus 2,000 60,000
- Garam 1 bungkus 6,000 180,000
- Bawang putih 1/4 kg 8,000 240,000
- Es batu 5 Buah 2,000 60,000
Biaya bahan penolong (Sambal balado)
- Cabai setan 1/4 kg 20,000 600,000
- Garam 1 sdt 500 15,000
- Bawang putih 4 siung 2,500 75,000
- Bawang merah 4 siung 2,500 75,000
- Tomat 1 buah 1,000 30,000
- Gula jawa 2 buah 2,000 60,000
- Bakmi Kuning 1 kg 20,000 600,000
- Bihun 1 Kg 20,000 600,000
- Kecap 5 buah 25,000 750,000
- Sawi 1/4 Kg 5,000 150,000
Biaya tenaga kerja
- Tenaga Kerja Langsung 1 orang / hari 50,000 1,500,000
Biaya overhead
- Gas dan air 20,000 600,000
- Penyusutan kompor 417 12,500
- Penyusutan mixer 370 11,111
- Perjalanan 2 liter 4,000 16,000
- Sewa Tempat 35,000 1,050,000
- Kemasan @Rp.1500,- 50 Cup 20,000 75,000
- Tenaga Kerja Tidak Langsung 23,333 700,000
HARGA POKOK PRODUKSI 876,287 25,659,611
HPP/ Porsi 8,763

*) Perhitungan Penyusutan
kompor 750,000 5 tahun
150,000 1 tahun
12,500 1 bulan
416.67
mixer 400000 3 tahun
133333.33333 1 tahun
11111.111111 1 bulan
370.37037037
HAH!
I. HARGA POKOK PRODUKSI (Variable Costing)
Biaya bahan baku (Bakso) 1 X produksi Hari 1x
- Daging 10 kg 600,000
- Tepung kanji 1 kg 10,000
- Telur 16 butir 20,000
- Lada bubuk 5 bungkus 2,000
- Garam 1 bungkus 6,000
- Bawang putih 1/4 kg 8,000
- Es batu 5 Buah 2,000
Biaya bahan penolong (Sambal balado)
- Cabai setan 1/4 kg 20,000
- Garam 1 sdt 500
- Bawang putih 4 siung 2,500
- Bawang merah 4 siung 2,500
- Tomat 1 buah 1,000
- Gula jawa 2 buah 2,000
- Bakmi Kuning 1 kg 20,000
- Bihun 1 Kg 20,000
- Kecap 5 buah 25,000
- Sawi 1/4 Kg 5,000
Biaya tenaga kerja
- Tenaga Kerja Langsung 1 orang / hari 50,000
Biaya overhead
Biaya Variabel - Gas dan air 20,000
Biaya Tetap - Perjalanan 2 liter 4,000
Biaya Tetap - Kemasan @Rp.1500,- 50 Cup 20,000
Biaya Variabel
Biaya Tetap Total BV 840,500
Biaya Variabel HPP/ Porsi 8,405
Biaya Tetap TOTAL FIXED COST 1,773,611
=> 100 Porsi (5 Bakso/ Porsi)
1,753

25659611
Sebulan 30 X
18,000,000
300,000
600,000
60,000
180,000
240,000
60,000

600,000
15,000
75,000
75,000
30,000
60,000
600,000
600,000
750,000
150,000

1,500,000

600,000
16,000
75,000

24,586,000 => 100 Porsi (5 Bakso/ Porsi)

16.81
1,773,611
 USAHA BAKSO HUHAH!
II. MARGIN PROFIT
= HPP/Bakso x Persentase laba yang diinginkan
= 8.405 x 50% -
4,203

III. HARGA JUAL

= HPP + Margin Profit
= 8.405 + 4.203 -
12,608

USAHA BAKSO HUHAH!

IV. BREAK EVEN POINT, misal investasi Rp. 25.659.611
Total Revenue = Total Cost
Harga jual x unit = Nilai investasi
13.145 x unit =25.659.611
unit = 25.659.611/13.145
unit = 1.952 Porsi Bakso

V. PAY BACK PERIOD

Buat target penjualan mingguan
BULAN I Penjualan 1 Hari
Minggu I 80
Minggu 2 85
Minggu 3 90
Minggu 4 95

1 BULAN PENJUALAN COST

560 4,907,280
595 5,213,985
630 5,520,690
665 5,827,395

BREAK EVEN POINT (DALAM UNIT)

= FIXED COST/ HARGA JUAL PER UNIT - VARIABEL COST

TOTAL FIXED COST 1,773,611
HARGA JUAL PER UNIT 12607.5
VARIABEL COST PER UNIT 8,405

BEP DALAM UNIT 422.04

bep dalam rupiah 5,320,833.33

Unit terjual VARIABEL cost/unit

8,405.00
50 420,250.00
75 630,375.00
80 672,400.00
100 840,500.00
150 1,260,750.00
200 1,681,000.00
322 2,706,410.00
422 3,547,222.22
500 4,202,500.00
600 5,043,000.00

BEP ANALYSIS
8,000,000.00
7,000,000.00
6,000,000.00
5,000,000.00
4,000,000.00
3,000,000.00
2,000,000.00
1,000,000.00
-
0 100 200 300 400 500 600 700

VARIABEL cost/unit FIXED COST

TOTALCOST TOTAL REVENUE
SAHA BAKSO HUHAH!

SAHA BAKSO HUHAH!

Penjualan 1 Bulan Akumulasi Total 1 bulan

560 560 2450
595 1155
630 1785
665 2450

SALE
7,361,200
7,821,275
8,281,350
8,741,425
 PORSI PER HARI
PORSI PER BULAN

FIXED COST TOTALCOST TOTAL REVENUE BEP

12,607.50
1,773,611 2,193,861.11 630,375.00 (1,563,486)
1,773,611 2,403,986.11 945,562.50 (1,458,424)
1,773,611 2,446,011.11 1,008,600.00 (1,437,411)
1,773,611 2,614,111.11 1,260,750.00 (1,353,361)
1,773,611 3,034,361.11 1,891,125.00 (1,143,236)
1,773,611 3,454,611.11 2,521,500.00 (933,111)
1,773,611 4,480,021.11 4,059,615.00 (420,406)
1,773,611 5,320,833.33 5,320,833.33 -
1,773,611 5,976,111.11 6,303,750.00 327,639
1,773,611 6,816,611.11 7,564,500.00 747,889

ANALYSIS

BEP

300 400 500 600 700

unit FIXED COST

TOTAL REVENUE
POSISI SEMULA
Unit terjual VARIABEL cost/unit FIXED COST TOTALCOST TOTAL REVENUE
8,405.00 12,607.50
50 420,250.00 1,773,611 2,193,861.11 630,375.00
75 630,375.00 1,773,611 2,403,986.11 945,562.50
80 672,400.00 1,773,611 2,446,011.11 1,008,600.00
100 840,500.00 1,773,611 2,614,111.11 1,260,750.00
150 1,260,750.00 1,773,611 3,034,361.11 1,891,125.00
200 1,681,000.00 1,773,611 3,454,611.11 2,521,500.00
322 2,706,410.00 1,773,611 4,480,021.11 4,059,615.00
422 3,547,222.22 1,773,611 5,320,833.33 5,320,833.33
500 4,202,500.00 1,773,611 5,976,111.11 6,303,750.00
600 5,043,000.00 1,773,611 6,816,611.11 7,564,500.00

HARGA PER UNIT DISKON 5%

UNIT TERJUAL NAIK 20%

Unit terjual VARIABEL cost/unit FIXED COST TOTALCOST TOTAL REVENUE

8,405.00 11,977.13
60 504,300.00 1,773,611 2,277,911.11 718,627.50
90 756,450.00 1,773,611 2,530,061.11 1,077,941.25
96 806,880.00 1,773,611 2,580,491.11 1,149,804.00
120 1,008,600.00 1,773,611 2,782,211.11 1,437,255.00
180 1,512,900.00 1,773,611 3,286,511.11 2,155,882.50
240 2,017,200.00 1,773,611 3,790,811.11 2,874,510.00
386 3,247,692.00 1,773,611 5,021,303.11 4,627,961.10
497 4,173,202.61 1,773,611 5,946,813.73 5,946,813.73
506 4,256,666.67 1,773,611 6,030,277.78 6,065,750.00
600 5,043,000.00 1,773,611 6,816,611.11 7,186,275.00
720 6,051,600.00 1,773,611 7,825,211.11 8,623,530.00

BEP ANALYSIS SETELAH PERUB

10,000,000.00
9,000,000.00
8,000,000.00
7,000,000.00
6,000,000.00
5,000,000.00
4,000,000.00
3,000,000.00
2,000,000.00
1,000,000.00
-
0 100 200 300 400 500

VARIABEL cost/unit FIXED COS

TOTALCOST TOTAL REV
 1,000,000.00
-
0 100 200 300 400 500

VARIABEL cost/unit FIXED COS

TOTALCOST TOTAL REV

analisis

setelah ada perubahan penurunan harga jual sebesar 5% dan penjualan unit naik 20%, BEP mengalami kenaikan dari 422 pors
penurunan harga jual dengan tingkat biaya yang sama menyebabkan unit dalam BEP akan tercapai lebih tinggi dari seharusnya
 BEP

(1,563,486)
(1,458,424)
(1,437,411)
(1,353,361)
(1,143,236)
(933,111)
(420,406)
-
327,639
747,889

BEP
PERHITUNGAN BEP BARU
(1,559,283.61) TOTAL FIXED COST 1,773,611
(1,452,119.86) HARGA JUAL PER UNIT 11,977.13
(1,430,687.11) VARIABEL COST PER UNIT 8,405
(1,344,956.11)
(1,130,628.61) bep dalam unit yg baru 497
(916,301.11) bep dalam rupiah yang baru 5,946,813.73
(393,342.01)
-
35,472.22
369,663.89
798,318.89

EP ANALYSIS SETELAH PERUBAHAN

100 200 300 400 500 600 700 800

VARIABEL cost/unit FIXED COST

TOTALCOST TOTAL REVENUE
 100 200 300 400 500 600 700 800

VARIABEL cost/unit FIXED COST

TOTALCOST TOTAL REVENUE

EP mengalami kenaikan dari 422 porsi bakso menjadi 497 porsi

an tercapai lebih tinggi dari seharusnya