The document provides a detailed analysis of break-even points (BEP) and profit calculations for a manufacturing company producing bricks. Key metrics include BEP in units (380,000), BEP in rupiah (Rp. 229,800,000), and BEP price per unit (Rp. 604.74), along with variable and fixed costs. It also outlines a profit objective aiming for Rp. 100,000,000 with a sales volume of 633,333 units, demonstrating the relationships between costs, profits, and margins.

1. Break Even or Point
No
Profit
No
Loss

2. Price/Quantity
Variable Cost
Fixed Cost
or Constribute

3. BE vs. BEP
BE (Break Even) = pengukuran harga unit barang
yang didalamnya sudah termasuk presentasi
laba kotor
BEP (Break Event Point) = Harga barang dengan
profit nol. Hanya berisikan biaya variabel dan
biaya tetap.

4. BE vs. BEP
50 50
40
50
10
BE (Break Even) BEP (Break Even Point)
Variable Fixed C. Profit
Margin of
Constribute
Margin of
Variable C.
Margin of
Constribute
Margin of
Variable C.

5. Perusahaan HWDB tbk. Mempunyai data keuangan
pabrik (jenis barang = batu bata ; kode #30200921)
sebagai berikut:
• Rencana Produksi = 400.000 unit
• Persediaan awal = 40.000 unit
• Persediaan Akhir = 60.000 unit
Biaya-biaya =
• Biaya Variabel : Rp. 210/unit
• Biaya Tetap : Rp. 150.000.000/tahun

6. • Tentukan BEP terlebih dahulu (actual quantity)
• Buatlah konstribusi balok BE (budget quantity)
• Tentukan BE, volume penjualan, penjualan jika laba
yang diharapkan mencapai Rp. 100.000.000

7. Analysis the Question
Actual quantity =
40.000 + – 60.000 = 380.000 unit
Budget quantity = unit
Balok BE = margin profit, constribute and variable
on precent.
FC = Fixed cost , VC = Variable cost , Q = quantity

8. The Answer is…
BEP in unit = actual budgeting (= 380.000 unit)
BEP in rupiahs = Q x VC + FC
380.000 x 210 + 150.000.000 = Rp. 229.800.000
BEP in price = BEP rupiahs/Q
Rp. 229.800.000/380.000 unit = Rp. 604,74/unit

9. The Margin of constribute and Variable
of BEP
• Constribute (FC) = Rp. 150.000.000
• Variable C.
34.73
%
65.27
%
BEP (Break Even Point)
Fixed C. or Constribute
Variable

10. Harga/unit BEP = Rp. 604,74
Penjualan = Rp. 604,74 x unit
= Rp. 241.894.737
Biaya – biaya
B. Variabel = 34,73% x Rp. 241.894.737
= Rp. 84.000.000
B. Tetap = Rp. 150.000.000
Total Biaya = Rp. 234.000.000

11. Continue of BE
Profit = Penjualan – biaya
= Rp. 241.894.737 – Rp. 234.000.000
0%
20%
40%
60%
80%
100%
BE (Break Even)Variable Fixed Cost Profit

12. Continue of BE
Titik Aman = Penjualan – BEP
Rp. 241.894.737 – Rp. 229.800.000 =
Dalam presentasi = titik aman/Penjualan x 100
/ Rp. 241.894.737 x 100
= 5% (atau 20.000 unit/ unit x 100)
20.000 unit = unit – 380.0000 unit

13. Profit margin
Profit margin merupakan bagian dari sektor
konstribusi
Berapa konstribusinya? Benar, 65,27%
Berarti profit marginnya ialah =
5% dari 65,27% = 5% x 65,27% = 3,26%
Maka laba yang didapat ialah
Rp. 241.894.737 x 3.26% =

14. Profit, fixed cost, variable cost
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
BE (Break Even)Variable Fixed Cost Profit

15. The profit Objective
Jika perusahaan ingin menghasilkan laba
Rp.100.000.000
Dengan metode perhitungan =
Penjualan = 34,73% x P + 250.000.000
P – 0,3473P = 250.000.000
0.6527P = 250.000.000
P = Penjualan

16. Atau ((Laba + FC) / % konstribusi)
Volume Penjualan =
/Rp. 604,73 = 633.333 unit
Biaya-Biaya = VC + FC
34,73% x = Rp. 133.000.000
Biaya tetap = Rp. 150.000.000
Total biaya = Rp. 283.000.000
The profit Objective

17. Continue of objective BE
Titik Aman = Penjualan – BEP
– Rp. 229.800.000 =
Dalam presentasi = titik aman/Penjualan x 100
/ x 100
= 40% (atau 253.333 unit/633.333 unit x 100)

18. Profit margin
Profit margin=
40% x 65,27% = 26,11%
Maka laba yang didapat ialah
Rp. 383.000.000 x 26.11% = Rp. 100.000.000
Atau laba tersebut dibagi dengan penjualan
dikalikan 100
34.73%
39.16%
26.11%
BEVariabel B. Tetap Laba

19. Conclusion (For BEP)
• BEP in unit = 380.000 unit
• BEP in rupiahs = Rp. 229.800.000
• BEP in price = Rp. 604,74 / unit
• Margin of constribution = 65,27%
• Margin of variable = 34,73%

20. Conclusion (for BE 400.000 unit)
• Penjualan = Rp. 241.894.737
• B. Variabel = Rp. 84.000.000 (34,73%)
• Konstribusi =
– Biaya Tetap : Rp.150.000.000 (62,01%)
– Laba :
• Margin of safety= 5% (20.000 unit)

21. Conclusion (for profit Objective)
• Penjualan =
• Volume Penjualan = 633.333 unit
• B. Variabel = Rp. 133.000.000 (34,73%)
• Konstribusi =
– Biaya Tetap : Rp. 150.000.000 (39,16%)
– Laba : Rp. 100.000.000 (26,11%)
• Margin of safety= 40% (253.333 unit)