Analisa Break Even

Titik break even (titik impas) adalah %

kapasitas produksi dimana garis penjualan
memotong garis total biaya (Fixed cost dan
variabel cost). Gambar BEP ini digunakan
sebagai alat perencanaan keuntungan,
harga produk, kapasitas produksi dll.
Apabila garis penjualan memotong garis
biaya tetap (Fixed cost) maka disebut Shut
down point atau proyek harus dihentikan
operasinya.
 BREAK EVEN ANALYSIS
Break Even Point is Production rate or %
capacity where income just equal
expenses (Total cost)
Shut Down Point is Production rate or %
capacity where the revenue line
crosses the the fixed expense line. This
say that if a company can not make fixed
expenses it should be shut down
operation.
BEP AND SDP ANALYSIS

BEP
SDP
vc
FC
 SOAL BREAK EVEN ANALYSIS
A Rustic Wood Products Manufactures a line
of children’s toys , Th following is an analysis
of their accounting data: Fixed costs : $,90,000
per year, Variable costs: $.5.00 per toy,
Capacity: 25,000 toys per year and Selling price
: $.18.50 per toy.Compute:.
1.the break even point in number of toys
2. The number of toys the company must shell
to show a profit of $.40,000/year
3. What is the shut down point
SOAL BREAK EVEN ANALYSIS