BEP DAN SDV

Nominal
No Pembiayaan
(pertahun)
income Metode grafis
1 sales 160878400
Capacity
1 pajak 15000000 Nilai 0%
2 asuransi 5000000 independen 100%
Fa
3 raw material 10000000 Akumulasi 0%
4 packaging 5000000 (grafik) 100%
1 transportasi 15000000
2 royalties 15000000
Va 3 gaji pegawai 30000000
4 laboratorium 15000000 Rp250,000,000
5 maintanance 10000000

Rp200,000,000
Ra

Rp150,000,000

Rp100,000,000

Rp50,000,000

Rp0
0% 10% 2
 Sales Fa Va Ra
Rp0 Rp35,000,000 Rp0 Rp0
Rp160,878,400 Rp35,000,000 Rp85,000,000 Rp0
Rp0 Rp35,000,000 Rp35,000,000 Rp35,000,000
Rp160,878,400 Rp35,000,000 Rp120,000,000 Rp120,000,000

Rp250,000,000

Rp200,000,000

Rp150,000,000 Sales
Fa
Ra
Rp100,000,000 SDV
Va

Rp50,000,000

Rp0
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 110%

Dari visual grafik:

BEP= +/- 62%
SDV= +/- 25%
Dari persamaan
BEP= 46.13%
SDP= 0.00%
 SDP (garis sejajar sales)
Rp35,000,000
Rp195,878,400

Sales
Fa
Ra
SDV
Va

90% 100% 110%