Beruflich Dokumente
Kultur Dokumente
OLEH:
Abstract
Break even point scholarship is very useful in industrial management. One of them is to be able
to determine the company's financial analysis. Break even point (BEP) is a way of knowing the
minimum sales volume so that the company does not suffer loss nor has it earned a profit or an
analytical technique to study the relationship between fixed costs, variable costs, profit and
activity volume. For companies whose activities sell goods, income is strongly influenced by
The purpose of an enterprisein general is looking for profit, the size of the profit that
will beachieved will be the measure of success in the processing of management company, it
required the presence of a planning. Corporate planning can be done in various ways, including
the program budget containing the estimated income to be earned and the costs that will occur
to those who earn income eventually beachieved. The program budget itself will be more
example by using break-even analysis,because to know the size of the breakeven necessary to
make analysis of the relationship between cost, volume, selling price and profit.Break-even can
be interpreted a state where the company does not earn a profit and does not suffer loss.
as well as its relationship with the possibility of obtaining a profit according to the level of
sales is concerned.With the break-even analysis of the leadership can know how much income
the production volume can cover the total cost. So companies canavoid losses.
From the results of data collection and processing can be in the know break even point,
the selling price per unit, cost perunit in each year, as well as profit projections for future years
using the method of smoothing (AVERAGE). Variable costs and sales volume annually.
Kata kunci : cost planning, profit, break event point analysis, the method of smoothing.
Background
Companies in general are looking for profit, the size of the profits will be achieved is a
measure of success in managing the company, for it needs a planning (planning). The right one
of the functions of management is to manage a planning (planning), which is one factor that is
very important in a company because it will affect directly to the smoothness and success of a
company in achieving its goals. A manager must be able to plan future activities, both short
and long term. In order to plan various ways that must be taken to face the possibility and
Corporate planning can be done in various ways, including with the budget program
(budget). Where most of the budget programs contain estimated earnings to be earned and the
costs that will occur to earn that income that finally shows the profit to be achieved. To achieve
the desired profit management can be done various ways, for example (Herjanto, 1999) :
In such a way Third step or price (cost, selling price, production volume) has a close
relationship, ie the cost will determine the selling price, the selling price will affect the
production volume and production volume will directly affect the cost (RenderBarry, 2001).
LITERATURE REVIEW
1. Feasibility
Cost analysis is an analysis that describes how variable cost changes, fixed costs, selling
price, sales volume and sales mix will be affects company earnings. This analysis is a common
instrument used to provide information useful for management for decision making, for
example in determining the product selling price and process information cost to be planned
(Letricia, 1997).
Classification of Costs
On the effect of Volume change on cost, the cost can be classified into three, namely:
a. Fixed cost
b. Variable Cost
c. Semi-Variable Fee
The definition of Break Even Point by Letricia (in 1999, p. 2) is: "Volume
sales that do not generate profit or loss ", while according to Mulyadi (year 1997, p. 230) the
definition of Break Even point is:" A situation where in the company operation does not earn
profit and not suffer loss (income) ".
Break Even point analysis other than useful to help set goals or goals of the company
also has other uses (Letricia, 1997) :
a. As a foundation or plan of operational activities in an effort to achieve a certain profit. So it
can be used to plan profit or "profile planning".
b. As the core basis of controlling ongoing operational activities, namely for the matching tool
between the realization with the figures in the calculation of Break Even point so as a control
tool or "Controling".
1. Costs incurred within the enterprise concerned may be identified as variable costs, or as fixed
costs.
2. Whereas fixed costs shall remain constant, unchanged despite the volume of production
being changed.
3. Whereas the fixed cost variable will remain the same if calculated per unit of product,
regardless of the quantity of units in production, if the production activity changes, the variable
cost changes professionally in total, so that the unit will remain the same.
4. That the selling price per unit will remain the same, regardless of the number of units of
products sold. The selling price per unit will not go down even if the buyer buys a lot and so
on.
To determine the point Break Even Point can be done in two ways as the following:
a) In Equation (Mathematical)
In accordance with the foregoing understanding, Break Even point point is the circumstance at
which the sale is deducted at a cost equal to zero. On the basis of this understanding can be
compiled the formula calculation Break Even point, that is :
\
While the formula for calculating profit is:
PROFIT = SALES - VARIABLE COSTS - FIXED COST, or L = XP - XVc-Fc,
where X is the quantity sold. Because at Break Even point point profit = 0, then the above
0 = XP – XVe – Fe
XP = XVe + Fe
XP – Xve = Fe
XP (P-Ve) = Fe
𝐹𝑒
XBE= 𝑉𝐶 𝑃𝑒𝑟 𝑈𝑛𝑖𝑡
Fc = Fixed Cost
Vc = Variable Cost
CM = Contribution Margin
Thus the formula to calculate the Break Even point in units of products sold are:
𝐹𝑖𝑥𝑒𝑑 𝑐𝑜𝑠𝑡
XBE= 𝑈𝑛𝑖𝑡−𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝑈𝑛𝑖𝑡 𝑆𝑎𝑙𝑒 𝑃𝑟𝑖𝑐𝑒
Or
𝑓𝑖𝑥𝑒𝑑 𝑐𝑜𝑠𝑡
XBE= 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 𝑃𝑒𝑟 𝑈𝑛𝑖𝑡
Break Point Even the next point set in the sales quantity can also be set in the amount of Rupiah
sales, by multiplying the Break Even Point formula in units (quantities) sold at the unit selling
Or
Or by the formula
Forecasting formula with single moving average method (Eddy Herjanto 1999) 6:
Information :
This method is forecasting by using two counts as in a single moving average, and then
forecasting using MSE (Mean Squared Error) The formula used is (Makridakis, second
Herjanto Eddy, 1999, Production and Operations Management. Second edition, Grasindo.
Jakarta.
Letricia B.R., 1997, Cost Accounting: Using the Cost Management Approach. Sixth Edition,
Erland, Jakarta.
Mulyadi, 1993, Cost Accounting: Determination of Cost of Goods. The fifth edition, YKPN
School of Economics, Yogyakarta.
RenderBarry, Heizer J., 2001, Principles of Operations Management, English edition, Salemba
Four. Jakarta.
Spyros Makridakis. Steven C. Whellwright. Victor E. Megee was copied by Untung Sus
Andriyanto. Abdul Basiht. Forecasting Methods and Applications The second edition.
Volume 1