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Ajang Mulyadi 1. 2 3 4 BEP Rupiah = Kuantitas BEP x Harga Jual Per Unit.

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Presentasi berjudul: "Ajang Mulyadi 1. 2 3 4 BEP Rupiah = Kuantitas BEP x Harga Jual Per Unit."— Transcript presentasi:

1 Ajang Mulyadi 1

2 2

3 3

4 4 BEP Rupiah = Kuantitas BEP x Harga Jual Per Unit

5 Harga Jual per satuan1.500,00 Biaya Variabel per satuan750,00 Biaya Tetap ,00 Volume yang direncanakan unit Ajang Mulyadi 5

6 6 Jumlah Penghasilan dan Biaya (Jutaan Rp) Volume Penjualan Jumlah Penghasilan Jumlah Biaya Tetap Jumlah Biaya Biaya Variabel LABA RUGI

7 Ajang Mulyadi Garis Laba Titik impas

8 Ajang Mulyadi 8 Volume Volume Fixed Costs Fixed Costs Variable Costs Variable Costs Total Costs Total Costs Total Revenue Total Revenue Laba/Rugi Laba/Rugi - 750,000, (750,000,000) 100, ,000,000 75,000, ,000, ,000,000 (675,000,000) 200, ,000, ,000, ,000, ,000,000 (600,000,000) 300, ,000, ,000, ,000, ,000,000 (525,000,000) 400, ,000, ,000,000 1,050,000, ,000,000 (450,000,000) 500, ,000, ,000,000 1,125,000, ,000,000 (375,000,000) 600, ,000, ,000,000 1,200,000, ,000,000 (300,000,000) 700, ,000, ,000,000 1,275,000,000 1,050,000,000 (225,000,000) 800, ,000, ,000,000 1,350,000,000 1,200,000,000 (150,000,000) 900, ,000, ,000,000 1,425,000,000 1,350,000,000 (75,000,000) 1,000,000 1,000, ,000, ,000,000 1,500,000,000 1,500,000, ,100, ,000, ,000,000 1,575,000,000 1,650,000,000 75,000,000 1,200, ,000, ,000,000 1,650,000,000 1,800,000, ,000,000 1,300, ,000, ,000,000 1,725,000,000 1,950,000, ,000,000 1,400, ,000,000 1,050,000,000 1,800,000,000 2,100,000, ,000,000 1,500, ,000,000 1,125,000,000 1,875,000,000 2,250,000, ,000,000 1,600, ,000,000 1,200,000,000 1,950,000,000 2,400,000, ,000,000 1,700, ,000,000 1,275,000,000 2,025,000,000 2,550,000, ,000,000 1,800, ,000,000 1,350,000,000 2,100,000,000 2,700,000, ,000,000 1,900, ,000,000 1,425,000,000 2,175,000,000 2,850,000, ,000,000 2,000, ,000,000 1,500,000,000 2,250,000,000 3,000,000, ,000,000 2,100, ,000,000 1,575,000,000 2,325,000,000 3,150,000, ,000,000 2,200, ,000,000 1,650,000,000 2,400,000,000 3,300,000, ,000,000 2,300, ,000,000 1,725,000,000 2,475,000,000 3,450,000, ,000,000 2,400, ,000,000 1,800,000,000 2,550,000,000 3,600,000,000 1,050,000,000 2,500, ,000,000 1,875,000,000 2,625,000,000 3,750,000,000 1,125,000,000

9 Ajang Mulyadi 9

10 Berapa volume penjualan boleh turun tetapi perusahaan tidak mengalami kerugian ? Ajang Mulyadi 10

11 Persentase perubahan pada laba yang diakibatkan oleh perubahan pada volume penjualan Ajang Mulyadi 11 Contoh : DOL = 3 artinya setiap perubahan 1% pada volume penjualan akan mengakibatkan perubahan laba 3%

12 Bagaimanakah pengaruh beban pajak penghasilan terhadap titik impas ? Lihat data di contoh pertama ! Ajang Mulyadi 12 Bagaimana kalau ada PPh badan 40%, berapakah volume penjualan harus dicapai agar target laba tidak berubah ?

13 Ajang Mulyadi 13

14 14


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