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TUGAS 1

MATA KULIAH : EKONOMI MANAJERIAL


NAMA : OKTA ANITA POUW
NPM : 1211211002

Selesaikan Kasus di Bawah ini.


Suppose an electric motor manufaturing company has current plant capacity of 1,000,000
motors per year. Unit variable associated with this plant are $10, and fixed cost are $
1,000,000. The current capacity number of motors can be sold for $20 each. The firm is
considering expanding and modernizing its plant facilities so that the current capacity will be
doubled. Under this proposal, unit variable costs would be expected to decrease to $5, and
fixed costs would be expected to increase $2,000,000. The firm estimates that it could sell 1.5
million motors at a price of $15.
a. Find the break-even quantity and break-even dollar sales of present plant and proposed
plant.
b. Do you recommed that the firm expanding and modernizing its plant facilities.

JAWABAN
a. Diketahui :

Present Plant Proposed Plant

VC = $ 10 VC = $ 5
FC = $ 1.000.000 FC = $ 2.000.000
P = $ 20 P = $ 15

Ditanya : BEP quantity of present = ?


BEP dollar sales of present = ?
BEP quantity of proposed = ?
BEP dollar sales of proposed = ?

Jawab : Q – BEP = TFC / ( P – AVC )


BEP dollar sales = P x BEP quantity

BEP quantity present = 1.000.000 / ( 20 – 10 ) = 1.000.000 / 10 = 100.000

BEP in dollar present = 20 x 100.000 = 2.000.000

BEP quantity proposed = 2.000.000 / ( 15 – 5 ) = 2.000.000 / 10 = 200.000


BEP in dollar proposed = 15 x 200.000 = 3.000.000

b. Untuk dapat memutuskan apakah saya merekomendasikan perusahaan untuk melakukan


ekpansi atau tidak, maka saya harus menghitung break event analysis dengan asumsi jika
perusahaan ingin mendapatkan keuntungan sebesar $ 1.000.000 maka berapa unit motor
yang harus dijual, dengan rumus N = 1.000.000 / P – AVC + BEP quantity
Break Event Analysis Present Break Event Analysis Proposed

N = 1.000.000 / ( 20 – 10 ) + 100.000 N = 1.000.000 / ( 15 – 5 ) + 200.000


= 1.000.000 / 10 + 100.000 = 1.000.000 / 10 + 200.000
= 200.000 unit = 300.000 unit

Berdasarkan hasil analysis diatas, maka saya tidak akan merekomendasikan perusahaan
untuk melakukan ekspansi karena untuk menghasilkan keuntungan yang sama dengan
present plant, proposed plant harus menjual 100.000 unit motor lebih banyak. Sebaiknya
perusahaan memperkuat perusahaan dengan meningkatkan penjualan.

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