Pengertian BEP
1. BIAYA :
• Biaya Tetap (Fixed Cost) : biaya yg jumlahnya tetap
meskipun aktivitas perusahaan berubah, dalam kisaran
kegiatan yg relevan
• Biaya Variabel (Variable Cost) : biaya yang
jumlahnya berubah secara proposional sesuai denan
perubahan tingkat kegiatan
2. PENJUALAN (Revenue) : Sales Price x Unit Sold
3. LABA (Profit) : Revenue – Fixed cost – Variable cost
4. HARGA JUAL (Sales Price)
Metode Perhitungan BEP
1. Pendekatan Matematis (Mathematical Approach).
Dasar Sales :
FC
BEP(Rp)
VC
1-
S
Dasar Unit :
FC VC
BEP (UNIT) VC (unit )
P - VC/Unit S (unit )
Keterangan :
FC = Fixed cost
VC = Variable cost
S = Sales
VC = Variable cost per unit
P = Price per unit
Pendekatan Grafik
450,000
Break-even
Break-even Total sales
400,000 point
point
350,000 re a
t a
r o fi
300,000 P
Sales in Dollars
250,000
Total expenses
200,000
150,000
Fixed expenses
100,000
r ea
50,000 ss a
Lo
-
- 100 200 300 400 500 600 700 800
Units Sold
Fix Cost Bertambah
Rupiah
Income (I)
Variabel Cost
Profit
Harga BEP
Fix Cost
Total Cost
0 N1 N3 N2 Quantity
Variabel Cost Bertambah
Rupiah Income (I)
Variabel Cost
Harga
BEP
Fix Cost
0 N1 N3 N 2 N4 Quantity
Manfaat analisis BEP :
FC + Laba
PMunit =
P – VC (unit)
FC + Laba
PMRp =
1 – VC / S
2. Perencanaan harga jual normal
Sales S ( BEP)
M /S
Sales
3. Target Net Profit (TNP) FC TP
TNP
Vc
1
S
11
PT. MEKAR ARMADA JAYA
FC
BEP (Unit) = ——————
P - VC (Unit)
VC 18.400.899.300
VC (Unit) = —————— = = 9.700.000,00
S (Unit) 1.897
Rp 5.483.052.949
BEP(Unit) = —————————————
Rp 20.700.000 - Rp 9.700.000
Rp 5.483.052.949
= —————————
Rp 11.000.000
= 498 unit
13
Biaya
Biaya Variabel
Variabel
MIR
MIR =
= 1-
1- ———————
———————
Penjualan
Penjualan
Rp
Rp 18.400.899.300
18.400.899.300
1-
1- —————————
—————————
Rp
Rp 39.271.594.910
39.271.594.910
=
= 53,14
53,14 %
%
Rp 39.271.594.910 - Rp10.345.382.920
= —————————————————
Rp 39.271.594.910
= 73,66%
Contoh Lain:
Perimbangan penjualan (sales mix) produk A dan B adalah 1 : 1.5 yaitu antara
Rp. 100.000.000 : Rp. 150.000.000. Sedangkan perimbangan produknya adalah
A : B = 2 : 1 yaitu 10.000 unit : 5.000 unit.
BEP total : Biaya Tetap Total = FC
1 – (VC total: Penjualan Total) 1 – VC/P
= Rp. 125.000.000 ,-