Break Even

Analysis
Terminology
• Break even analysis is analysis of the
level of sales at which company (or
project) would make zero profit
• Break even point QBE is the quantity at
which revenue and cost will be equal.
• Beak even point is determined as the
point where total income from sales is
equal to total expenses.
• Corresponds to the level of production
capacity.
 Linear
Revenue, $/year Nonlinear

Units per year, Q

Categorizing Production Cost

• Fixed cost : costs not directly related to

the volume of production
• Fixed cost (FC) such as building cost,
insurance, overhead, depreciation etc
• Variable cost : cost that change when the
production output change.
• Variable cost (VC) such as labor,
material, etc
 TC, total cost

VC

Cost, $/year
FC

Units per year, Q

 R
$
TC

TC with lower VC

Loss Profit

QBE QBE
Units per year, Q
 R
TC
Profit
Maximized

Loss
Profit Loss

QBE QP QBE
Beberapa hal penting dalam
penentuan BEP
1. Tentukan secara jelas variabel yang
akan dicari
2. Kategorikan dengan baik komponen
Fixed Cost dan (terutama) Variabel Cost
3. Tentukan TC atau R, baik dalam bentuk
PW ataupun AW
– TC= FC+VC
– BEP apabila R=TC
Pendekatan dalam mengitung BEP
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

• TC = R
300000 + 40 x = 100 x

x=
Contoh 1
Diketahui data sebagai berikut :
• Ongkos awal = 150 juta
• Ongkos operasional dan perawatan =
Rp.35.000/jam
• Ongkos lain-lain = 75 juta / tahun
• Untuk memproduksi 1000 unit produk
dibutuhkan waktu 150 jam
• Harga per unit = 20.000
• Umur investasi 10 tahun tanpa nilai sisa dan
tingkat bunga 20%
Tentukanlah berapa unit yang harus diproduksi
per tahun agar tercapai BEP!
Contoh 2
Pens sold 20000 50000 80000
Total sales (S) 400000 1000000 1600000
Variable cost 240000 600000 960000
(VC)
Contribution 160000 400000 600000
margin (S – VC)
Fixed cost 400000 400000 400000
Profit/Loss -240000 0 240000

Since the sales price is 20 per pen, and the variable cost
is 12 per pen, the difference per item is 8. this is called
contribution margin per unit.

BEP = 400000/8 = 50000 pens

Break even sales =
Keterbatasan Analisis Break Even
Point

1. Fixed cost haruslah konstan selama periode

atau range of out put tertentu

2. Variabel cost dalam hubungannya dengan

sales haruslah konstan

3. Sales price perunit tidak berubah dalam

periode tertentu

3. Sales mix konstan

Computation of BEP Between Two or
More Alternatives
TC (Proposal 1)

TC (Proposal 2)
Total Cost

FC (Proposal 2)
FC (Proposal 1)

Variable units

4. If the anticipated operating level is below the

breakeven value, select the alternative with the
higher variable cost(larger slope). If level is
above the breakeven point, select the
alternative having the lower variable cost.
Contoh 1 ( 2 alternatif)
Diketahui terdapat 2 alternatif mesin pemotong plat
baja dengan data sebagai berikut :

Alt I Alt II
Harga Awal 23 juta 8 juta
Nilai Sisa 4 juta 0
Umur 10 th 5 th
Upah Operator 12.000/jam 24.000/jam
Output mesin 8 ton /jam 6 ton/jam
Ongkos operasi tahunan 3,5 juta 1,5 juta

Berapa ton bajakah yang harus diproduksi tiap

tahun agar Alt I lebih baik dibandingkan Alt II,
tingkat bunga = 10%
 Proposal 1
Proposal 2
Proposal 3
Total Cost

Variable units
Contoh 2 (3 alternatif)
Diketahui terdapat 3 alternatif sebagai berikut :

Alt I Alt II Alt III

Harga Awal 100 juta 150 juta 250 juta
Nilai Sisa 0 25 juta 40 juta
Biaya tahunan 20 juta 16 juta 5 juta
Umur 10 th 10 th 10 th
Ongkos per unit 200 150 100
produk

Berapakah volume produksi per tahun agar Alt II

lebih baik dibandingkan alternatif lainnya jika i =
10%?
 Sensitivity Analysis & BEP
• A variety of “what if” questions that will help you better understand the sensitivity of
your company to changes in sales volume, prices, and costs.
• With sensitivity analysis, you can look at the potential effects of undesirable outcomes
like a shortfall in sales or an overrun on costs.

Breakeven Sales Price Unit Sales Unit Sales Variable Costs Fixed Costs
25% Higher 25% Higher 25% Lower 25% Lower 25% Lower
1. Annual Sales 200,000 250,000 250,000 150,000 200,000 200,000

2. Unit Sales 1,000 1,000 1,250 750 1,000 1,000

3. Variable Cost 120,000 120,000 150,000 90,000 90,000 120,000

4. Contribution 80,000 130,000 100,000 60,000 110,000 80,000

Margin (1-3)
5. Fixed Cost 80,000 80,000 80,000 80,000 80,000 60,000

6. Net income or 0 50,000 20,000 -20,000 30,000 20,000

profit (4-5)
7. Net 0% 20% 8% - 13% 15% 10%
Income/Sales (6/1)