Analisa Break Even Point

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Adalah suatu keadaan pada saat seluruh
penerimaan (total revenues) secara persis
hanya mampu menutup seluruh pengeluaran
(total cost)
pada keadaan ini keuntungan atau kerugian
sama dengan nol
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Hal tersebut dapat terjadi bila perusahaan
dalam operasinya menggunakan biaya tetap,
dan volume penjualan hanya cukup untuk
menutup biaya tetap dan biaya variabel.
Apabila penjualan hanya cukup untuk menutup
biaya variabel dan sebagian biaya tetap, maka
perusahaan menderita kerugian.
Sebaliknya akan memperoleh memperoleh
keuntungan, bila penjualan melebihi biaya
variabel dan biaya tetap yang harus di
keluarkan.
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Analisis Break even secara umum dapat
memberikan informasi kepada pimpinan,
bagaimana pola hubungan antara volume
penjualan, cost/biaya, dan tingkat
keuntungan yang akan diperoleh pada level
penjualan tertentu.
1.
2.
Jumlah penjualan minimal yang harus
dipertahankan agar perusahaan tidak
mengalami kerugian.
Jumlah penjualan yang harus dicapai untuk
memperoleh keuntungan tertentu.
3.
4.
Seberapa jauhkah berkurangnya penjualan
agar perusahaan tidak menderita rugi.
Untuk mengetahui bagaimana efek
perubahan harga jual, biaya dan volume
penjualan terhadap keuntungan yang
diperoleh.
“Cost is the cash or cashequivalent value sacrificed for
goods and services that is
expected to bring a current or
future benefit to the
organization.”1
1Hansen
& Mowen, 2007, p. 35.
6
”Biaya (cost) adalah nilai kas atau ekuivalen
kas yang digunakan untuk barang dan jasa
yang diperkirakan untuk membawa manfaat
di masa sekarang atau masa depan, pada
organisasi”.
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Biaya Variabel
Biaya Tetap
Biaya Semivariabel
Biaya variable
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Adalah biaya yang jumlah totalnya yang
sebanding dengan perubahan volume
kegiatan. Contoh biaya bahan baku, biaya
tenaga kerja langsung.
LO 3
Variable cost
assumes a linear
relationship
between cost and
activity driver.
EXHIBIT 3-7
10
 Biaya tetap
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Adalah biaya yang jumlah totalnya tetap
dalam kisar volume kegiatan tertentu.
Contoh : gaji direktur produksi.
Total Fixed Cost
Cost
$1,500
Year 2
$1,000
Year 1
$500
Activity Level
 Biaya semivariable
Adalah biaya yang berubah tidak sebanding
dengan perubahan volume kegiatan.
Biaya semifixed
Adalah biaya yang tetap untuk tingkat
volume kegiatan tertentu dan berubah dengan
jumlah yang konstan pada volume produksi
tertentu.
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Linearity Assumption
Total Costs
$Cost
Fixed Costs
Variable Costs
Number of Units Produced
Total Costs = Fixed Amount + Variable Cost Per Unit x Number of Units
= Fixed Costs + Variable Costs
Y = F + V(X)
Y= Total mixed costs (the dependent variable)
(X) = Cost Driver or Independent Variable
LO 1
CVP expresses:
 # units that must be sold to break even
 Impact of a given reduction in fixed costs on
break-even point
 Impact of an increase in price on profit
 Sensitivity analysis of impact of various price or
cost levels on profit
15
LO 1
Is the point where total revenue
equals total cost; the point of
zero profit.
16
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Harga jual tidak berubah-ubah
Seluruh biaya dapat dibagi ke dalam biaya
tetap dan biaya variabel
Biaya variabel bersifat proporsional
Jika barang yang diproduksi lebih dari satu
jenis, maka komposisi barang yang dijual
tidak berubah-ubah
Revenue
Total Revenues
Profit
Total Costs
Y
X
X = Break-even point in units
Y = Break-even point in sales revenue
Units sold
Fixed costs (F)
= $40,000
Selling price per unit (P) = $10
Variable cost per unit (V) = $6
Tax rate
= 40%
1. What is the break-even point in units?
2. What is the break-even point in dollars?
Units Sold Approach
1. Let X = break even point in units
R = TC
PX = F + VX
$10X = $40,000 + 6X
$10X - $6X = $40,000
$4X = $40,000
X = 10,000 units
Units Sold Approach (continued)
2. Break-even point in sales dollars is:
10,000 x $10 = $100,000
This can be shown with a variable-costing income statement:
Variable Costing Income Statement
Sales (10,000 x $10)
$100,000
Less variable costs (10,000 x $6)
$ 60,000
Contribution margin
$ 40,000
Less fixed costs
$ 40,000
Profit before taxes
$
0
Less income taxes
$
0
Profit after taxes
$
0
Sales Revenue Approach
Alternative approach to solving break-even point in sales dollars:
Let X equal break-even sales in dollars:
R = TC
X = F + VX
X = $40,000 + .6X
X - .6X = $40,000
.4X = $40,000
X = $100,000
NOTE: V is the variable cost percentage which equals :
Variable cost per unit/Selling price per unit = 6/10 = 60%
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Operating Income Approach
Contribution Approach
Graphical Approach
Profit
+
I = (P-V)X-F
Slope = P-V
Profit
loss
-
break-even point
in units
UNITS
$300,000
Profit
Total Revenue
BEP
200,000
Loss
Variable Costs
100,000
0
Total Costs
100
200
400
600
Number of Ovens Sold
Fixed Costs
800
Sales - Variable costs - Fixed Costs = Net
Income
Sales-Revenue Method:
100%(Sales)- 60%(Sales) - $70,000 =0 (at
BEP)
0.4 (Sales) = $70,000
Sales = $175,000
Units-Sold Method:
Let x = Number of microwaves at the breakeven point
$500(x) - $300(x) - $70,000 = 0 (at BEP)
$200 (x) = $70,000
x = 350 microwaves
Sales-Revenue Method:
BEP (Revenue$) = (Fixed Costs + Net Income)/ Contribution Ratio
= $70,000 / 0.40
= $175,000
Units-Sold Method:
BEP (Revenue Units) = (Fixed Costs + Net Income)/Contribution per
microwave
= $70,000/$200 per microwave
= 350 units
...establishing prices
...analyzing the impact of volume on profits
...focusing on the impact of costs on profits
...analyzing the impact of mix of products on
profits
A number of limitation are commonly mentioned with respect to
CVP analysis:
1. The analysis assumes a linear revenue function and a linear cost
function.
2. The analysis assumes that price, total fixed costs, and unit
variable costs can be accurately identified, and remain
constant over the relevant range.
3. The analysis assumes that what is produced is sold.
4. For multiple-product analysis, the sales mix is assumed to be
known.
5. The selling prices and costs are assumed to be known with
certainty.
Assume that a company has the following projected income statement:
Revenues
$100,000
Variable expenses
(60,000)
Contribution margin
40,000
Fixed expenses
(30,000)
Income before taxes
$ 10,000
Break-even point in dollars (R):
R = $30,000 / .4 = $75,000
Safety margin = $100,000 - $75,000
Safety margin = $25,000
DOL = $40,000 / $10,000 = 4.0
Now suppose that sales are 25% higher than projected. What is the percentage
change in profits?
Percentage change in profits =
DOL x percentage change in sales =
4.0 x 25% = 100%
Proof:
Revenues
Less variable expenses
Contribution margin
Less fixed expenses
Income before taxes
$125,000
(75,000)
$ 50,000
(30,000)
$ 20,000
Assume the following:
Sales (400 Microwaves)
Less: Variable Expenses
Contribution Margin
Less Fixed Expenses
Net Income
Total Per unit %of Sales
$200,000 $500
100%
120,000 300
60
$ 80,000 $200
40%
70,000
$ 10,000
1. What is the Operating Leverage?
2. What is the Margin of Safety?
Operating Leverage = Contribution margin/Net Income
= $80,000/$10,000
Operating
Leverage = Contribution Margin / Net Income
= 8 (an indication
of operating
risk)
= $80,000
/ $10,000
% change in profits = Operating= leverage
x Change
sales
8 (an indication
ofinoperating
risk)
= 8 x 10% increase in sales
%change in profits = Operating leverage x Change in sales
= 80% increase in profits
= 8 x 10% increase in sales
Margin of Safety = Targeted Revenue - Break-even Point
= 80% increase in profits
= $200,000 - $175,000
= $25,000
Margin of Safety
= Targeted Revenue - Break-even Point
= $200,000 - 175,000
= $25,000
Assume the following:
Sales price per unit $15
Variable cost
5
Fixed costs (conventional)-$180,000
Fixed costs (ABC)-$80,000
Other Data:
Cost Driver
Unit Variable Costs Level of Cost Driver
Set-ups
$500
100
Inspections
50
600
1. What is the BEP under conventional analysis?
2. What is the BEP under ABC analysis?
3. What is the BEP if set-up cost could be reduced to $450 and inspection cost
reduced to $40?
1. Break-even units (conventional analysis)
BEP = $180,000/10
= 18,000 units
2. Break-even units (ABC analysis)
BEP =
=
[$100,000 + (100 x $500) + (600 x $50)]/$10
18,000 units
3. BEP =
=
[$100,000 + (100 x $450) + (600 x $40)]/$10
16,900 units
What implications does ABC have for improving performance?
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Perusahaan yang beroperasi pada kondisi
BEP berarti perusahaan secara akuntansi
mengalami kerugian, namun secara cash flow
perusahaan masih mendapatkan sisa kas,
selama penerimaan penghasilan masih bisa
menutupi biaya variabel dan biaya tetap
tunai.
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Biaya tetap tunai adalah biaya tetap yang
dikeluarkan secara tunai seperti pembayaran
gaji, biaya promosi, sewa gedung, dan biaya
tetap tunai lainnya.
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SDP merupakan pedoman bagi manajemen
untuk memutuskan apakah perusahaan
diteruskan atau dihentikan
Apabila penerimaan penjualan masih lebih
tinggi dibanding SDP sebaiknya perusahaan
tetap beroperasi
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Titik Tutup Pabrik
Apabila penerimaan perusahaan tidak dapat
menutupi biaya variabel dan biaya tetap
tunai, maka perusahaan sudah harus ditutup
SDP = Biaya tetap tunai/rasio kontribusi
margin