Descriptions

Sales Revenue
Variabel Cost
Contribution Margin
Fixed Cost
Operating Profit

Unit

Total

Unit

3,000

60,000
40,000

180,000,000
120,000,000
60,000,000
15,000,000
45,000,000

15,000,000
BEP

=
60,000 =

750

40,000
Unit

25%
15,000,000
BEP

=
60,000,000 :
=

750

3,000
Unit

15,000,000
BEP

=
1 -

MoS

45,000,000

40,000
60,000
IDR

180,000,000 -

45,000,000

135,000,000

IDR

2,250

Unit

750

@
60,000
40,000

Total
45,000,000
30,000,000
15,000,000
15,000,000
0

Revenue
60
BEP
45

30

Variable Cost
Fixed Cost

15

0
0

250

Sales Vol
Revenue

500

750

0
0

250
15

Variable Cost
Fixed Cost

Sales Vol
1000

500
30

750
45

1000
60

Descriptions

A
Amount

Sales Revenue
Variabel Cost
Contribution Margin
Fixed Cost
Operating Profit

45,000,000
27,000,000
18,000,000
9,000,000
9,000,000

DOL

18,000,000
9,000,000

Setiap tambahan (pengurangan)

1% penjualan akan menambah
(mengurangi) laba

Profit - after increase

Profit - before

Profit Increase

100%
60%
40%

2 x

B
Amount

45,000,000
9,000,000
36,000,000
27,000,000
9,000,000

100%
20%
80%

36,000,000
9,000,000
4 x

a)
b)
c)
(c/b)

Assumption : Sales
A
Ammount
%

Increase
15%
B
Ammount

A
Ammount
42,750,000
25,650,000
17,100,000
9,000,000
8,100,000

%
100%
60%
40%

Decrease
5%
B
Ammount

51,750,000 100%
31,050,000 60%
20,700,000 40%
9,000,000
11,700,000

51,750,000 100%
10,350,000 20%
41,400,000 80%
27,000,000
14,400,000

11,700,000
9,000,000
2,700,000

14,400,000
9,000,000
5,400,000

8,100,000
9,000,000
(900,000)

7,200,000
9,000,000
(1,800,000)

30%

60%

-10%

-20%

42,750,000 100%
8,550,000 20%
34,200,000 80%
27,000,000
7,200,000

Descriptions
Sales
Selling Price Per Unit
Variabel Cost Per Unit
Fixed Cost (Direct)
Fixed Cost (Indirect)
Profit

Descriptions
Sales
Variabel Cost
Contribution Margin
% Margin Ratio
Fixed Cost
Break Even Point
Perbandingan Sales
Titik Impas

Stn
Unit
Rp
Rp
Rp
Rp

Stn
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Unit

Produk X
1,000
50
30
20,000
-

Produk X

Produk Z
4,000
100
87
40,000
-

Produk Z

Perusahaan

3,000

Total

50,000
30,000
20,000
40%

400,000
348,000
52,000
13%

450,000
378,000
72,000
16%
63,000
393,750

1
43,750
875

8
350,000
3,500

Produk X

Produk Z

43,750
50
26,250
20,000
(2,500)

350,000
100
304,500
40,000
5,500

Total
393,750
330,750
60,000
3,000
-