Tarip standar pemb BOP = 12.

500/JKL
Jam kerja stndr unt penyelesaian 1 unit prod adlh 2 jam kerja lansung
dik BOPses = Rp 128.000.000
jum prod sbnyk 4500 unit.

Angg Fleksibel = BOPt

Q JKL BOPdb + TBOPv x JKL

0 - - 75,000,000
500 1,000 12,500,000 80,000,000
1000 2,000 25,000,000 85,000,000
1500 3,000 37,500,000 90,000,000
2000 4,000 50,000,000 95,000,000
2500 5,000 62,500,000 100,000,000
3000 6,000 75,000,000 105,000,000
3500 7,000 87,500,000 110,000,000
4000 8,000 100,000,000 115,000,000
Stndr 4500 9,000 112,500,000 120,000,000
Sesungguh 4750 9,500 118,750,000 122,500,000
Norm 5000 10,000 125,000,000 125,000,000
5500 11,000 137,500,000 130,000,000

Selisih BOP

Tarip BOP Standar 12500/JKL

BIP ses 128,000,000
Jam stndr utk memproduksi 2 JKL/Unit
Kap Normal 10000 JKL

Model 1 Sel BOP = BOPses - BOPdb Sel BOP = 128juta - 112.500ribu

Model 2 1. Selisih Ang = BOPses - AngJst Sel Ang = 128juta - 120juta
2. Selisih Kap = AngJst - BOPdb Sel Kap = 120juta - 112.500ribu

Model 3 1. Selisih Pengeluaran = BOPses -AngJses 128juta - 122.500ribu

2. Selisih Efisiensi = AngJses - AngJst 122.500ribu - 120juta
3. Selisih Vol = AngJst - BOPdb 120juta - 112.500ribu
 Chart Title
160,000,000

140,000,000

120,000,000

100,000,000

80,000,000

60,000,000

40,000,000

20,000,000

-
- 2,000 4,000 6,000 8,000 10,000 12,000