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OPTIMIZATION ANALYSIS
Stephana Dyah Ayu R.,SE.,MSi.,Akt
Materi
1.Break-Even Analysis one product
2.Break-Even Analysis Two
Alternatives
3.Break-Even Analysis Multiple
Alternatives.
4.General Optimization Analysis,
5. Optimization Analysis Multiple
Alternatives.
KEY WORD
TC = Total Cost
TR = Total Revenue
CR = Annual Equivalent Cost Capital
Recovery with Return
C = Cost
BEP = Break Even Point
ONE PRODUCT
BEP?
MULTIPLE
PRODUCT
TCA1 = TCA2
TR = TC
Example
The Tyson Company produces a single product
with the following cost and price data:
Total
Total fixed
fixed costs
costs
Variable
Variable costs
costs per
per unit
unit
Selling
Selling price
price per
per unit
unit
$100
$100
55
10
10
BEP-ANALYSIS
TR = TC
Penjualan = Fixed Cost + Variable Cost
P x Q = F C + vC.Q
10Q = 100 + 5Q
Q = 20
Grafik BEP
Revenue
$500 --
Total Revenue
450 -451 --
0)
0
1
($
t
i
f
Pro
0 --
Variable Expenses
($5 per unit)
Break-Even Point
(20, $200)
150 --
Loss
|
Total Cost
10
15
20
25
30
35
40
45 50 55
Units Sold
60
ALTERNATIVE 1
Provision of power supply and purchase of
electrical unit, total cost $ 1800. Salvage
value of this equipment at the end of the
4-year period, estimated at $ 600. The
cost of electric power per hour of
operation is estimated at $ 1.1,
maintanance is estimated at $ 360 per
year and the interest rate is 12 %
ALTERNATIVE 2
Purchase a gasoline powered pumping
unit at cost $ 550. This equipment have no
salvage value at the end of the at the 4
year period. The cost of fuel and oil per
hour operation is estimated at $ 0.35 per
hour operation, and the cost of operation
attention chargeable to the eqipment when
it runs is $ 1.40 per hour
Which one ?
1.At 400 hour operation
2.At 700 hour operation
ALTERNATIVE 2
CR = $550 (A/P,12,4)=$181
CF = ( $0.6+$1.4+0.35)/ Hour
TC = F C
TC = CR
TC = $181
+ vC.Q
+ CF
+ ($2.35)x Hour
BEP ANALYSIS
TC A1 = ($467 + $360) + ($1.1)x Hour
TC A2 = $181 + ($2.35)x Hour
BEP
TC A1 = TC A2
($467+$360)+($1.1)H = $181+($2.35)H
H = $181 ($467 + 360)
$ 1.1 - $ 2.35
H = 517
SETELAH MENGETAHUI
BEP BIAYA DARI KEDUA
ALTERNATIVE MAKA APA
YANG ANDA SIMPULAKAN
& SARANKAN ?
Equivalent
Cost
A2
Break-Even Point
(517,$1396)
A1
Gasoline
Unit (A2)
BEP MULTIPLE
ANALYSIS
STEEL
72
14.000
3
20
80%
CONCRE
TE
BLOCK
76
9.000
3,4
20
100%
FRAME
AND
BRICK
81
6.000
3,9
20
110%
BEP MULTIPLE
ANALYSIS
Dengan tingkat
bunga 18 %
STEEL
CONCRETE BLOCK
FRAME AND BRICK
TC = FC + Vc.Q
=b+
{(axQx[100%-e]xA/P,18,20)+
(axQxex18%) + (cxQ)}
16,06Q + 14.000
17,08Q + 9.000
18,42Q + 6.000
Frame
Equivalent
Cost
Concentrate
Steel
Concentrate
Frame
2240
3390
4900
OPTIMIZATION
ANALYSIS
Minimum-Cost Life
P
m
TC M (n 1)
n
2
Minimum-Cost Life
Minimum-Cost Life
Minimum-cost or optimum
life can be found
mathematically by
differential calculus.
Titik Ekstrim terjadi ketika :
turunan pertama =0
dTC
P m
2 0
dn
n
2
2P
n
m
Minimum Annual
Equivalent Total Cost
Minimum Annual Equivalent Total Cost
can be found mathematically by
differential calculus.
Titik Ekstrim terjadi ketika : turunan
pertama =0
SEKIAN DAN
TERIMAKASIH