This document analyzes the break-even point (BEP) and profit planning for PT. Karya Sutindo, an export-oriented company in Pasuruan, Taiwan. It presents sales, cost, and profit data from 2009-2011 which show declining profit ratios. The document then classifies the company's costs as fixed, variable, and semi-variable. Using this cost structure and data on sales mix and prices, the BEP is calculated as Rp12.9 billion in sales. Comparing margin contributions to fixed costs confirms the company is profitable above the BEP.

1. Study Case : PT. KARYA SUTARINDO - PASURUAN

2. The Owner from
Taiwan
Export Oriented
Break Event Point
Information about large of sales to
company achieve in order to reach the
point , where the company not get loss
and also not get profit
Profit will company get on various
product sales level of company
have the way to determine limit of
volume minimal may decrease used
margin of safety
PT. Karya Sutindo…
Level profit and sales profit in latest 3 years
increase, but the profit ratio in
2009, 2010, and 2011 is decrease

3. 1. Break Event Point
3. Profit Planning
2. BEP analysis
A Technique to be learn about
relationship between
Cost, Profit, n Volume analysis
• change on selling price
• change on fixed and variable
cost
• change on sales mix.
develop from
operational plan for
achieve a dream
and purposes of
company

4. 4. Relationship between BEP
analysis with Profit Planning
1. Volume on sale
2. Selling product price
3. Cost
5. Margin of Safety a risk border of decreasing sales
until the company can’t to get
benefit and not happen loss.
maximum sales volume may can be decrease from
planning, so the company hasn’t suffering loss
causing decrease on sales volume.
MOS =

5. This research use quantitative
descriptive research with case study
approach.
Data that use is secondary data.
Technique
collecting data is documentations.
Procedure analysis of data
Collecting data
Classification costs
Separate semi-variable cost
Calculate and analysis BEP
Calculate margin of safety
Create the planning profit
Determine minimal sales level
Calculate margin of safety
company sales
Effect of factor changing to the
BEP

6. Year Kind of Product Selling Volume
(item)
Selling Price/
Item (Rp)
Selling (Rp)
2009 SCST 174.886 66.100 11.567.235.60
0
SRC 124.958 45.500 5.555.736.000
Total 299.844 17.122.971.60
0
2010 SCST 204.765 68.100 13.978.546.50
0
SRC 185.290 48.500 8.962.315.000
Total 390.055 22.940.861.50
0
2011 SCST 283.681 70.700 20.940.861.50
0
SRC 214.949 49.300 10.596.985.70
0
Total 498.630 30.653.232.40
0
SALES DATA

7. Describe 2009 (Rp) 2010 (Rp) 2011 (Rp)
Selling 17.122.971.600 22.940.861.500 30.653.232.400
COGS 11.898.137.602 16.958.907.480 23.522.544.040
Gross Profit 5.224.833.998 5.981.953.660 7.130.688.360
Adm. & General
Exp.
1.188.289.599 1.711.141.351 2.507.708.841
Laba Operasi 4.036.544.399 4.270.842.309 4.622.979.519
Rasio Laba
Operasi
23,57% 18,62% 15,08%
Profit during three year currently (2009, 2010, and 2011) from the table on
the top, can be define the average profit, that is:
Average profit =
= 19,09%
CONTINUE Comparisons of
earnings

8. NO Explanation Cost
Fixed Cost Variable Cost Semi-Variable Cost
( RP ) ( RP ) ( RP )
1 raw material 11.463.148.000
2 direct employee 10.165.000.000
3 rescuer material 364.411.200
4 indirect employee 368.923.900
5 installation 91.365.400
6 fuel 36.518.900
7 electricity of factory 90.996.103
8 maintenance factory machine 115.293.828
9 factory maintenance 49.466.068
10
maintenance factory
transportation 27.114.149
11 depreciation factory drainage 20.364.000
12 depreciation factory building 64.983.000
13 depreciation factory machine 134.986.000
14
depreciation factory
transportation 72.349.000
15 factory transportation 50.367.200
16 factory phone and water 23.245.292
17 packing 384.012.000
TOTAL 661.605.900 22.554.822.700 306.115.400
Classification production cost 2011

9. Profit Ratio
NO Explanation Cost Fixed Cost Variable Cost Semi-Variable Cost
( RP ) ( RP ) ( RP )
1 admin & general salary 758.000.000
2 office electricity 56.470.238
3 maintenance office building 29.864.079
4 maintenance office transportation 18.429.261
5 maintenance tools office 40.751.978
6 depreciation office building 49.325.000
7 depreciation office transportation 14.648.000
8 depreciation office drainage 43.689.000
9 depreciation tools office 33.649.800
10 office transportation 59.136.400
11 office telephone and water 26.953.285
12 insurance 1.366.791.800
TOTAL 2.276.103.600 59.136.400 172.468.841
Classification administration and general cost 2011
Explanation
Kind of Product
TOTAL
SCST SRC
sales 20.056.246.700,00 10.596.985.700,00 30.653.232.400,00
variable cost 14.828.855.341,59 7.834.847.326,46 22.663.702.704,05
margin contribution 5.227.391.358,41 2.762.138.337,54 7.989.529.695,95
fixed cost 2.202.729.028,87 1.163.821.148,08 3.366.550.176,95
operational profit 3.024.662.329,54 1.598.317.189,46 4.622.979.519,00
Classification margin contribution n operational profit2011
= 15,08%
Margin contribution > fixed cost

10. Determine Break Event Point
BEP mix (RP)
= 12.916.475.510,09  sales value when BEP.