Variabel Cost

Basis produksi per tahun sebesar 5000 kg.

Bahan Jumlah Harga Satuan (per Kg)
Minyak kelapa terfraksinasi/MCT 3850 Kg Rp500,000
Emulsifying beewax NF 50 Kg Rp210,000
Cetearil alkohol 650 Kg Rp100,000
Jar 50000 Pcs Rp7,000
Packaging 50000 Pcs Rp2,000
Jumlah

Fixed Capital
Nama Item Jumlah Item (Buah) Harga Satuan
Oven 1 Rp10,000,000
Spatula kayu 2 Rp7,000
Baskom 5L 2 Rp8,000
Loyang datar 3 Rp15,000
Corong 2 Rp40,000
Sertifikasi Halal MUI Rp2,000,000
Sertifikasi BPOM Rp3,000,000
Jumlah

Fixed Cost
UMR Kota Semarang per Bulan Rp2,750,000
Uraian Jumlah Biaya per Bulan
Listrik 1 Bulan Rp350,000
Tenaga kerja
CEO 1 Orang Rp4,500,000
Manager Keuangan 1 Orang Rp3,500,000
Manager Marketing&Sales 1 Orang Rp3,600,000
RnD & Process 1 Orang Rp3,500,000
Karyawan Produksi 6 Orang Rp3,410,000
Jumlah
 Harga Total 5
Rp1,925,000,000
Rp10,500,000 3.85E+08
Rp650,000,000
Rp350,000,000
Rp100,000,000
Rp2,585,500,000 BEP Harga Rp60,632

HARGA JUARp100.000/gram
Harga Total
Rp10,000,000 Rp3,031,575,000
Rp14,000
Rp16,000
Rp45,000 𝐵𝐸𝑃 𝐻𝑎𝑟𝑔𝑎 = (𝑉𝐶+𝐹𝐶+𝐹𝐶𝑠𝑡)/(𝐽𝑢𝑚𝑙𝑎ℎ 𝑃𝑟𝑜𝑑𝑢𝑘)
Rp80,000
Rp2,000,000 = "Rp3.031.575.000 " /(50000 𝑃𝑐𝑠)
Rp3,000,000
Rp15,155,000 =Rp60.632/Pcs

Total Biaya per Bulan Kebutuhan per Tahun

Rp350,000 Rp4,200,000

Rp4,500,000 Rp54,000,000
Rp3,500,000 Rp42,000,000
𝐾𝑒𝑢𝑛𝑡𝑢𝑛𝑔𝑎𝑛= 𝐻𝑎𝑟𝑔𝑎 𝑗𝑢𝑎𝑙 − 𝐵𝑖𝑎𝑦𝑎 𝑝𝑟𝑜𝑑𝑢𝑘𝑠𝑖
Rp3,600,000 Rp43,200,000 = Rp100.000  Rp60.632
Rp3,500,000 Rp42,000,000
= Rp39.368
Rp20,460,000 Rp245,520,000
Persentase Keuntungan Total (1 tahun) = (𝐾𝑒𝑢𝑛𝑡𝑢𝑛𝑔𝑎𝑛 𝑥
Rp35,910,000 Rp430,920,000
= "Rp39.368 x 50000 " /"Rp3.031.5
=64,93%
/(𝐽𝑢𝑚𝑙𝑎ℎ 𝑃𝑟𝑜𝑑𝑢𝑘)

(50000 𝑃𝑐𝑠)

𝑟𝑜𝑑𝑢𝑘𝑠𝑖

hun) = (𝐾𝑒𝑢𝑛𝑡𝑢𝑛𝑔𝑎𝑛 𝑥 𝐽𝑢𝑚𝑙𝑎ℎ 𝑃𝑟𝑜𝑑𝑢𝑘𝑠𝑖)/(𝑉𝐶+𝐹𝐶+𝐹𝐶𝑠𝑡) x 100%

50000 " /"Rp3.031.575.000" x 100%