Titik Impas (Break Even Point)
Titik Impas (Break Even Point)
=
TR = TC TR : pendapatan total
P X Q = TFC + ( V X Q ) P : harga jual per unit
P X Q – V X Q = TFC Q : jumlah unit
(P – V) X Q = TFC TC : Biaya total
Q = TFC TFC : Biaya tetap total
P–V V : Biaya variabel per unit
Titik Impas
𝐹𝐶
FC = biaya tetap
𝐵𝐸𝑃𝑛𝑖𝑙𝑎𝑖=
P = harga jual per unit
VC = biaya variabel per unit
𝑉𝐶
1−
𝑃
Perhitungan Titik Impas Usaha Kerajinan