Cara menghitung BEP dalam Unit dan BEP dalam Rupiah

Summary

This video explains how to calculate the Break-Even Point (BEP) for a nasi bakar business. The owner, Pak Arhan, produces 2,000 packs of nasi bakar daily, with variable costs of 10,000 per pack and fixed costs of 500,000. The selling price per pack is 15,000. The video demonstrates how to calculate BEP both in units and Rupiah. The BEP in units is 100 packs, and the BEP in Rupiah is 1,000,000. This process highlights the importance of understanding costs and pricing for reaching profitability.

Takeaways

• 😀 The script introduces the concept of Break-Even Point (BEP) calculation in both units and Rupiah.
• 😀 The scenario involves Pak Arhan, a seller of grilled rice (nasi bakar), who produces 2000 packages daily.
• 😀 The variable cost per unit for making one package of nasi bakar is 10,000 Rupiah.
• 😀 The fixed costs for Pak Arhan are 500,000 Rupiah.
• 😀 The selling price of each nasi bakar package is 15,000 Rupiah.
• 😀 To calculate BEP in units, the contribution margin is found by subtracting the variable cost from the selling price, resulting in 5,000 Rupiah.
• 😀 The formula for BEP in units is: BEP = Fixed Costs / Contribution Margin.
• 😀 Using the formula, the BEP in units is calculated as 100 units (500,000 / 5,000).
• 😀 To calculate BEP in Rupiah, the formula is: BEP = Fixed Costs / (Contribution Margin / Selling Price).
• 😀 Using the formula for BEP in Rupiah, the result is 1,000,000 Rupiah (500,000 / 0.333).

Q & A

What is the purpose of calculating the Break-Even Point (BEP)?

The purpose of calculating BEP is to determine the point at which a business's total revenue equals its total costs, meaning the business neither makes a profit nor incurs a loss.

What are the key factors provided in the script to calculate BEP for Pak Arhan?

The key factors are the selling price per unit (15,000 IDR), the variable cost per unit (10,000 IDR), and the fixed costs (500,000 IDR).

How do you calculate the margin contribution per unit?

The margin contribution per unit is calculated by subtracting the variable cost per unit from the selling price per unit: 15,000 - 10,000 = 5,000 IDR.

What is the formula used to calculate BEP in units?

The formula to calculate BEP in units is: BEP (in units) = Fixed Costs / Margin Contribution.

How many units does Pak Arhan need to sell to break even?

Pak Arhan needs to sell 100 units to break even. This is calculated by dividing his fixed costs (500,000 IDR) by the margin contribution per unit (5,000 IDR).

What is the formula to calculate BEP in Rupiah?

The formula to calculate BEP in Rupiah is: BEP (in Rupiah) = Fixed Costs / (Margin Contribution / Selling Price).

What is the BEP in Rupiah for Pak Arhan?

Pak Arhan’s BEP in Rupiah is 1,000,000 IDR. This is calculated by dividing the fixed costs (500,000 IDR) by the margin contribution per unit divided by the selling price (5,000 / 15,000).

Why is the margin contribution important in calculating BEP?

The margin contribution is important because it represents the amount of revenue left over after covering variable costs, which contributes toward covering fixed costs and eventually making a profit.

What is the role of fixed costs in the BEP calculation?

Fixed costs are the expenses that do not change regardless of the number of units sold. They are used in the BEP formula to determine how much revenue is needed to cover all costs and break even.

If the selling price of the nasi bakar were increased, how would it affect the BEP?

If the selling price were increased, the margin contribution per unit would also increase, which would lower the number of units needed to break even. This means the BEP in units would decrease.