Biaya Pemain (52 Weeks X 450,000)

Gaji Pelatih
Gaji Pengurus
Menang Kandang Lawan (5 X 200,000)
Menang Kandang Sendiri (10 X 100,000)
Penyusutan Stadion
Sponsorship Revenue
Biaya Pemeliharaan Stadion
Match Fee (38 Pertandingan X 500,000)
Listrik, Air dan Lain-Lain
Penerimaan Tiket Harga Terusan
Cetak Buku (3 X 25,315 X 19 Pertandingan)
Total Net Fixed Costs

23,400,000
1,000,000
2,500,000
1,000,000
1,000,000
4,000,000
(12,000,000)
1,000,000
(19,000,000)
600,000
(1,000,000)
1,442,955
3,942,955

BEP Penonton Perorangan

BEP Penonton Perorangan Per Pertandingan
Keuntungan Sebelum Pajak
Target Penonton Perorangan
Target Penonton Per Pertandingan

131,432
6,917
15,000,000
631,432
33,233.25

Tidak bisa tercapai karena melebihi kapasitas stadion.

Cara paling mudah adalah cari tambahan sponsor paling tidak
sebesar 6,000,000

Orang
Orang

Orang
Orang

Pembuktian
Penjualan Perseorangan (198,099 X 30)
Penerimaan Sponsorship
Penerimaan Match Fee
Penerimaan Tiket Harga Terusan
Total Penerimaan

3,942,955
12,000,000
19,000,000
1,000,000
35,942,955

Biaya Variabel
Contribution Margin

35,942,955

Biaya Tetap
Biaya Pemain (52 Weeks X 450,000)
Gaji Pelatih
Gaji Pengurus
Menang Kandang Lawan (5 X 200,000)
Menang Kandang Sendiri (10 X 100,000)
Penyusutan Stadion
Biaya Pemeliharaan Stadion
Listrik, Air dan Lain-Lain
Cetak Buku (3 X 25,315 X 19 Pertandingan)
Total Biaya Tetap

23,400,000
1,000,000
2,500,000
1,000,000
1,000,000
4,000,000
1,000,000
600,000
1,442,955
35,942,955

Net Profit

Property
Insurance
Sales
Less Variable Expenses
Contribution Margin
Less Direct Fixed Expenses
Segment Margin
Less Common Fixed Costs
Operating Income (Loss)

Automobile
Insurance

4,200,000
3,830,000
370,000
400,000
(30,000)
100,000
(130,000)

Property
Insurance
Sales
Less Variable Expenses
Contribution Margin
Less Direct Fixed Expenses
Segment Margin
Less Common Fixed Costs
Operating Income (Loss)

Automobile
Insurance
-

Property
Insurance
Sales
Less Variable Expenses
Contribution Margin
Less Direct Fixed Expenses
Segment Margin
Less Common Fixed Costs
Operating Income (Loss)

12,000,000
9,600,000
2,400,000
500,000
1,900,000
200,000
1,700,000

4,620,000
4,213,000
407,000
407,000
250,000
157,000

10,560,000
8,448,000
2,112,000
500,000
1,612,000
300,000
1,312,000

Automobile
Insurance
12,960,000
10,368,000
2,592,000
500,000
2,092,000
500,000
1,592,000

Total
16,200,000
13,430,000
2,770,000
900,000
1,870,000
300,000
1,570,000

Total
10,560,000
8,448,000
2,112,000
500,000
1,612,000
300,000
1,312,000

Total
17,580,000
14,581,000
2,999,000
500,000
2,499,000
750,000
1,749,000

Make
Direct Material
Direct Labor
Variable Ovehread
Fixed Overhead
Pay Outside Supplier

1,883,000
420,000
96,250
45,500

Total Costs

2,444,750

Buy
32,550
2,240,000
2,272,550