BEP

&
SALES MIX
DISUSUN OLEH:
A G N I PA R L I N D A U
FITRIA ASHAFIRA
N A D I L A DW I K
SINDI TASYA I
 BREAK EVEN POINT
Munawir, 1986
Break even dapat diartikan suatu keadaan dimana dalam operasi
perusahaan, perusahaan tidak memperoleh laba dan tidak menderita
rugi (penghasilan = total biaya).
Alwi, 1993
Break even point juga diartikan sebagai titik produksi, dimana hasil
penjualan sama persis dengan total biaya produksi.
Hansen dan Mowen (1994 : 16) mengemukakan bahwa Break Even
Point is where total revenues equal total costs, the point is zero
profits

Menurut Ross, Randolph, dan Bradford (1998 : 309) menyatakan

Break even analysis is popular and commonly used tool for analyzing
the relationship between sales volume and profitability,
ANALYSIS IN BREAK EVEN POINT

1. The total variable

cost changes 3. Total fixed costs remain 5. The factor price of
proportionally to the unchanged, despite production is
volume of production changes in production or relatively constant
or sales, while the sales volumes, while fixed
costs per unit will change 6.Production efficiency
total variable cost per due to changes in activity has not changed.
unit remains constant volume. Changes in initial and
2. Costs can be 4. The selling price per final inventories are
classified into unit will not change meaningless.Volume is
components of during the period of the only factor
variable costs and analysis. affecting cost.
fixed costs
THE PURPOSE OF USING BEP ANALYSIS
- Designing product specifications
- Determine the selling price of unity
- Determine the amount of production or sales at a minimum so as
not to lose
- Maximize the amount of production
- Planning the desired profit
 KELEMAHAN DALAM ANALISIS DALAM
BREAK EVEN POINT
Menurut Sofian Syafri Harahaf (1997 : 364)
a. Asumsi yang menyebutkan harag jual konstan padahal kenyataannya
harga ini kadang kadang harus berubah sesuai dengan kekuatan
permintaan dan penawaran di pasar
b. Asumsi terhadap cost
c. Biaya tetap juga tidak selalu tetap pada berbagai kapasitas
d. Biaya variabel juga tidak selalu berubah sejajar dengan perubahan
volume
 CHANGE POINT BEP

- Change of selling price per unit

- Variable cost changes
- Fixed cost changes
- Change the composition of sales mix
MANFAAT BREAK EVEN POINT
Alat Memberikan
perencanaan informasi
mengenai
untuk hasilkan berbagai tingkat
laba. volume penjualan

Mengganti sistem
Mengevaluasi
laporan yang
laba dari
tebal dengan
perusahaan
grafik yang
secara
mudah dibaca
keseluruhan.
dan dimengerti.
 PENENTUAN BREAK EVEN POINT

Perhitungan Membuat gambar

matematis (chart)

Efek perubahan
berbagai faktor
terhadap BEP
 VARIABEL COST

Variabel cost is the amount of cost that depends on the

number of products and services produced. The larger the product
you want to produce, the non-fixed costs will be higher and vice
versa.
CHARACTERISTICS VARIABEL COST:
a. Total change cost is proportional to change of activity level
b. b. The cost of a sainvestor is not affected by changes in activity volume
(constant sainvestor costs)
Example in furniture company
c. Cost of equipment
d. Fuel costs
e. Cost of power source
f. Small tooling costs
g. Insurance of fixed assets and liabilities
h. Salary of guard and factory attendant.
 FIXED COST

Fixed costs are total costs that will not change if there
is a change in production volume. Total fixed costs will
always be constant until the full capacity level. Fixed costs
are the costs that will always occur even if the company
does not produce
 CHARACTERISTICS FIXED COST:
a. Totality does not change with changes in activity level
b. The cost of sainvestor is inversely related to the change in activity volume Example in
furniture company
c. Depreciation Cost
d. Executive salary
e. Land tax and building
f. Amortization of patent
g. The cost of receiving goods
h. Communication costs
i. Overtime pay
 KETERBATASAN ANALISIS BEP
1. Cost
2. Fixed Cost
3. Variabel Cost
4. Selling price
5. No change in the selling price
 CONTOH APLIKASI
Perusahaan Indojaya yang bergerak di
bidang produksi kain, memiliki : Biaya tetap sebesar Rp.
300.000,-. Biaya variabel per unit Rp.40,- Harga jual per
unit Rp. 100,- Kapasitas produksi maksimal 10.000 unit.
PERHITUNGAN BREAK-EVEN POINT
Rumus Aljabar/Matematis
a. Dasar unit

=

.300.000,00
= =5.000 unit
.100,00.40,00

b. Dasar sales (dalam rupiah)

=
1

. 300.000,00
= = Rp. 500.000,00
. 400.000,00
1
. 1.000.000,00
 KETERANGAN
FC : Biaya tetap
P : Harga jual perunit
V : Biaya variabel perunit
VC : Biaya variabel
S : Total hasil penjualan
GAMBAR BREAK EVEN POINT
EFEK PERUBAHAN BERBAGAI FAKTOR
TERHADAP BEP
The effect of the change in the selling price per unit and the total
cost of the BEP
Analysis BEP used assumption that the selling price per unit
remains constant (P).
When P goes up has a beneficial effect because its BEP will go
down.
In the BEP drawing, the break-even point will be shifted to the left,
which means that the achievement of the BEP is sufficient to require
a smaller number of products.
 EFEK PERUBAHAN SALES-MIX
TERHADAP
BEP
Sales-mix untuk mencari break-even point dari dua atau lebih
produk yang dihasilkan perusahaan.
Apabila ada perubahan sales-mix, maka BEP-nya secara totalitas
akan berubah.
Perhitungannya dengan cara mencari break-even point satu jenis
produk karena adanya variable cost dan harga jual per unit yang
berbeda dari masing-masing jenis produk.
Efek perubahan sales-mix terhadap BEP
 CONTOH SALES MIX
Perusahaan IndoJaya bergerak dalam bidang
produksi kain batik dan stagen merencanakan
perluasan daerah pemasarannya.
Penjualan kain batik direncanakan sebesar 25.000 unit
@ Rp 3.500 dan stagen sebesar 15.000 unit @ Rp
1.000.
Variable cost untuk setiap jenis produk adalah Rp
2.000 per unit kain batik, dan Rp 600 per unit stagen.
Fixed cost untuk kedua jenis produk tersebut adalah
Rp 28.275.000.
Hitunglah break-even point untuk kedua jenis produk
tersebut!
 KETERANGAN PRODUK TOTAL
KAIN BATIK STAGEN
Penjualan Rp. 87. 500.000,- Rp. 15.000.000,- Rp. 102.500.000,-
Fixed Operation Cost - Rp. 28.275.000,-
Variabel Operating Cash Rp. 50.000.000,- Rp. 9.000.000,- Rp. 59.000.000,-

=

1

28.275.000,
=
59.000.000,
1
102.500.000,

28.275.000,
=
0,4243902

= . 66.625.000, ()
LATIHAN SOAL