COST VOLUME PROFIT

1 Break-Event-Point (BEP)
FC = CM
BEP (unit) = FC / CMu
BEP (Rp) = BEP (unit) x Price per unit
CMu = CM / Unit Sold

Ratio 2 Target Profit (TP) in Rp

Price/u x Unit Sold = Sales xxxx 100% TP + FC = CM
VC/u x Unit Sold = VC (xxxx) (xx%) Unit Sold = [TP + FC] / CMu
CM/u x Unit Sold = CM xxxx xx% xx% CMR Total Sales = Unit Sold x Price per unit
FC (xxxx) (xx%)
Operating Inc xxxx xx% 100% 3 Target Profit (TP) in % of Sales
Tax (xxxx) (xx%) %TP + %FC = CMR
Net Income xxxx xx% Total Sales = FC / [CMR - %TP]
Unit Sold = Total Sales / Price per unit

4 Target Net Income (NI)

NI / (1-Tax) = TP 9,615 x 6,578 = Sales 63,253,012
Unit Sold = [TP + FC] / CMu 6,423 x 6,578 = VC (42,253,012)
Total Sales = Unit Sold x Price per unit 3,192 x 6,578 = CM 21,000,000 33.20%
FC (21,000,000) 33.20%
Operating Inc - 0.00%
Tax - 20%
Net Income -

Contoh Soal :
Unit Sold BEP (unit) = 6,578 unit
Price/u 9,615 x 13,000 = Sales 125,000,000 100% BEP (Rp) = 63,253,012 9,615 x 25,373 Sales 243,975,904
VC/u 6,423 x 13,000 = VC (83,500,000) 66.80% 6,423 x 25,373 VC (162,975,904)
CM/u 3,192 x 13,000 = CM 41,500,000 33.20% Target Profit = 60,000,000 3,192 x 25,373 CM 81,000,000 33.20%
FC (21,000,000) 16.80% Unit Sold = 25,373 FC (21,000,000) 8.61%
Operating Inc 20,500,000 16.40% Operating Inc 60,000,000 24.59%
Tax (4,100,000) 20% Target Profit = 25% of Sales Tax (12,000,000) 20%
Net Income 16,400,000 Total Sales = 256,097,561 Net Income 48,000,000
Unit Sold = 26,634

Target NI = 45,000,000 9,615 x 26,634 Sales 256,097,561

Target Profit = 56,250,000 6,423 x 26,634 VC (171,073,171)
Unit Sold = 24,199 3,192 x 26,634 CM 85,024,390 33.20%
FC (21,000,000) 8.20%
Operating Inc 64,024,390 25.00%
Tax (12,804,878) 20%
Net Income 51,219,512

9,615 x 24,199 Sales 232,680,723

6,423 x 24,199 VC (155,430,723)
3,192 x 24,199 CM 77,250,000 33.20%
FC (21,000,000) 9.03%
Operating Inc 56,250,000 24.17%
Tax (11,250,000) 20%
Net Income 45,000,000