Excel XLSX | Diposting 25 Jul 2022 | 4 thn lalu
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337x Tipe XLSX Ukuran file 0.02 MB Source: e-learningab.unpam.ac.id
Sheet 1: pertemuan 13
| PT ABC merencanakan produk terbaru dan rencananya tahun 2020 akan dijual ke pasar. Anda seorang General Manager PT ABC akan melakukan analisis dari data – data di bawa ini : | ||
| Produksi sebanyak 800.000 unit | ||
| Biaya Variabel sebesar Rp. 500.000.000 | ||
| Biaya Tetap Sebesar Rp, 250.000.000 | ||
| Harga Per unit sbesar Rp. 4.500/unit | ||
| Buatlah : | ||
| 1. Analisis BEP | ||
| 2. Margin Of Safety | ||
| penyelesaian : | ||
| Kapasitas Produksi | 800.000 unit | |
| Harga Jual Perunit | Rp4,500 | |
| Total Penjualan = | 800.000 x Rp 4.500 | |
| = | Rp3,600,000,000 | |
| Biaya tetap unit = | Rp250,000,000 | |
| Rp800,000 | ||
| = | Rp313 | /unit |
| Biaya variabel unit = | Rp500,000,000 | |
| Rp800,000 | ||
| = | Rp625 | /unit |
| Ringkasan budget laba rugi yaitu : | ||
| Total penjualan | Rp3,600,000,000 | |
| Total Biaya Variabel | Rp500,000,000 | - |
| Margin Kontribusi | Rp3,100,000,000 | |
| Total Biaya Tetap | Rp250,000,000 | - |
| Laba | Rp2,850,000,000 | |
| BEP unit = | Rp250,000,000 | |
| Rp 4.500 - Rp 625 | ||
| = | 64516 | unit |
| BEP Unit (dlm Rupiah) = | Rp250,000,000 | |
| 1 - (500.000.000 / 3.600.000.000) | ||
| = | Rp250,000,000 | |
| 0.861111111111111 | ||
| = | Rp290,322,581 | |
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