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Application Break Event Point Analysis as a Tool of Profit Planning
Fitria Intan 105030200121014Ade Liana Fajrin 105030201121001Mei Yuana 105030201121012
Study Case : PT. KARYA SUTARINDO - PASURUAN
The Owner from Taiwan
Export Oriented
Background
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
Theoretical Aspect
1. Break Event Point
REVENUE = TOTAL COST
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. Relationship between BEP analysis with Profit Planning
1. Volume on sale2. Selling product price3. 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 =
This research use quantitative descriptive research with case study approach.Data that use is secondary data. Techniquecollecting data is documentations.
Methodology
Procedure analysis of data
Collecting dataClassification costsSeparate semi-variable costCalculate and analysis BEPCalculate margin of safetyCreate the planning profitDetermine minimal sales levelCalculate margin of safety company salesEffect of factor changing to the BEP
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
Data Presentation
SALES DATA
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
Analysis and Interpretation of Data
NO Explanation CostFixed 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
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 56.470.2383 maintenance office building 29.864.0794 maintenance office
transportation18.429.261
5 maintenance tools office 40.751.9786 depreciation office building 49.325.0007 depreciation office
transportation14.648.000
8 depreciation office drainage 43.689.0009 depreciation tools office 33.649.800
10 office transportation 59.136.40011 office telephone and water 26.953.28512 insurance 1.366.791.80
0TOTAL 2.276.103.60
059.136.400 172.468.841
Classification administration and general cost 2011
ExplanationKind of Product
TOTALSCST 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
Determine Break Event Point
BEP mix (RP)
= 12.916.475.510,09 sales value when BEP.
Conclusion & Recommendation
Recommendation
• companies should use
BEP analysis for profit
planning appropriately.
• The calculation of the
margin of safety is
recommended that
management can control
sales to prevent a decline
in sales resulted in losses
to the company.
Conclusion in 2011, the company achieved
sales of BEP Rp. 12,916,475,510.09.
margin of safety of 57.86%.
Changes in selling price, fixed
costs and variable costs change
positions BEPchanges in levels of sales
volume, does not affect the
position of the BEP.
Changes in sales mix does not
change the position of BEP
THANK YOU