ANALISIS TITIK IMPAS - FINANCIAL MANAGEMENT CORNER · 2016. 2. 18. · Kurva BEP I = 3000 N...
Transcript of ANALISIS TITIK IMPAS - FINANCIAL MANAGEMENT CORNER · 2016. 2. 18. · Kurva BEP I = 3000 N...
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ANALISIS TITIK IMPAS (BREAK EVENT POINT ANALYSIS)
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Pengertian
�Analisa titik impas adalah suatu
metode untuk mengetahui kondisi
dimana suatu usaha mampu
menyeimbangkan total biaya dan
total pendapatan sehingga investor
memahami parameter yang dapat
membuat usahanya menjadi
beruntung.
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Mengapa Penting
�Investor memahami jumlah
target produksi dan/atau
penjualan dengan akurat
�Investor mampu melakukan
perbaikan terhadap
parameter yang akan
membuat usahanya menjadi
untung
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Kurva BEP
Income (I)
Variabel Cost
BEP
Fix Cost
Profit
N1 N2 Quantity
Total Cost
0
Rupiah
Harga
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Income (I)
Variabel Cost
BEP
Fix Cost
Profit
N1 N3 N2 Quantity
Total Cost
0
Rupiah
Harga
Fix Cost Bertambah
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Income (I)
Variabel Cost
BEP
Fix Cost
N1 N3 N2 N4 Quantity0
Rupiah
Harga
Variabel Cost
Bertambah
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Rumus BEP
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Contoh Soal 1
� Berapakah BEP jika harga saat ini Rp. 11.000 dan biaya tetap
Rp. 4.000.000 serta biaya variabel Rp. 5.000 ?
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Jawab
� Dan income saat BEP
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Berapa Profit….
P = I – TC
= H x N – (F + VC x N)
= (H – VC)N – F
Sehingga…
P = (11.000 – 5.000)667 – 4.000.000
= (6.000)667 – 4.000.000
= 4.002.000 – 4.000.000
= …
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Contoh Soal 2
Suatu pabrik membuat produk dengan harga Rp. 3000.
Biaya tetap yang diperlukan mesin Rp. 14 .000.000
selama 8 tahun umur ekonomisnya. Biaya produksi Rp.
1.100 perunit produk, biaya bahan baku Rp. 950/unit
dengan suku bunga 8 %.
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Rincian Biaya
Biaya tetap Biaya Variabel
(Tahunan) (per-unit)
Biaya mesin
14.000.000 (A/P,8,8) 2.436.000
Asuransi dan pajak 344.000
Maintenance 220.000 50
Bahan 950
Variabel Cost 1.100
Total 3.000.000 2.100
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Maka…
FC = 3.000.000
TC = 3.000.000 + 2.100 N
Inc = 3.000 N
Bila F, TC dan I digambarkan dengan N yang berubah-
ubah dari 0 – 6.000 maka dapat digambarkan..
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Kurva BEP
I = 3000 N
Variabel Cost
BEP
3.000.000
Profit
N1 4.000 Quantity
TC = 3.000.000 + VC . N
0
Rupiah
Harga
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