Cara Perhitungan Break Even Point ( BEP) || PKWU Kelas XI ||

Rekagni Sastri
14 Aug 202111:31

Summary

TLDRThis script is an educational tutorial on calculating the Break-Even Point (BEP) in business, using the formula BEP (units) = Fixed Costs / (Selling Price - Variable Cost per unit). It walks through an example involving a local food industry, demonstrating how to find the BEP in units and in currency, and how many units must be sold to achieve a specific profit. The tutorial aims to clarify the concept of BEP for better business decision-making.

Takeaways

  • ๐Ÿ“š The video explains the concept of Break Even Point (BEP) calculation, which is essential for understanding business profitability thresholds.
  • ๐Ÿ”ข The formula for calculating the BEP in units is given as BEP unit = FC / (P - VC), where FC stands for Fixed Cost, P for Product Price, and VC for Variable Cost per unit.
  • ๐Ÿ’ฐ The script introduces the formula for calculating the BEP in currency, which is BEP Rp = FC / (1 - (VC / TR)), with TR being Total Revenue or the selling price per unit.
  • ๐Ÿญ An example problem is presented involving a local food industry producing 'putu ayu', with specific costs and prices provided to demonstrate the BEP calculation.
  • ๐Ÿ“ The example includes a fixed cost of 375,000 rupiah, a variable cost of 6,250 rupiah per unit, and a selling price of 12,500 rupiah per unit.
  • ๐Ÿงฎ The calculation for the BEP in units is demonstrated, resulting in 60 units needed to be sold to reach the break-even point.
  • ๐Ÿ’ต The BEP in currency is calculated to be 750,000 rupiah, indicating the total revenue needed to cover all costs without profit.
  • ๐ŸŽฏ The video also addresses how many units need to be sold to achieve a profit of 100,000 rupiah, with a detailed calculation provided.
  • ๐Ÿ“ˆ The final calculation confirms that selling 76 units at a price of 12,500 rupiah each will result in a profit of 100,000 rupiah, verifying the break-even analysis.
  • ๐Ÿค” The video encourages viewers to ask questions if they do not understand the BEP calculation, offering contact through Telegram or WhatsApp for further clarification.
  • ๐ŸŒ The video concludes with a sign-off in Arabic, wishing peace and blessings upon the viewers, indicating a respectful and cultural closing to the educational content.

Q & A

  • What is the main topic discussed in the video script?

    -The main topic discussed in the video script is the calculation of the Break Even Point (BEP) in business, including formulas and examples.

  • What is the formula for calculating the Break Even Point in units?

    -The formula for calculating the Break Even Point in units is BEP unit = FC / (P - VC), where FC is the fixed cost, P is the price per unit, and VC is the variable cost per unit.

  • What are the components of the Break Even Point formula in terms of cost?

    -The components of the Break Even Point formula are Fixed Cost (FC), Variable Cost (VC), and Price (P) per unit.

  • What is the meaning of 'BEP' in the context of the script?

    -In the context of the script, 'BEP' stands for Break Even Point, which is the point at which total costs equal total revenue, meaning there is no profit or loss.

  • What is the example given in the script to illustrate the Break Even Point calculation?

    -The example given is a home industry making a local food product called 'putu ayu'. The production results in 100 packages, with a selling price of 12,500 per package and a variable cost of 625,000 for one production cycle, and a fixed cost of 375,000.

  • How many units of 'putu ayu' need to be sold to reach the Break Even Point according to the example?

    -According to the example, 60 units of 'putu ayu' need to be sold to reach the Break Even Point.

  • What is the Break Even Point in Rupiah calculated in the example?

    -The Break Even Point in Rupiah calculated in the example is 750,000.

  • How many units need to be sold to achieve a profit of Rp100,000 in the given example?

    -To achieve a profit of Rp100,000, 76 units need to be sold according to the calculations provided in the script.

  • What is the total revenue expected from selling 76 units at a price of Rp12,500 per unit?

    -The total revenue expected from selling 76 units at a price of Rp12,500 per unit is Rp950,000.

  • How does the script confirm that selling 76 units will result in a profit of Rp100,000?

    -The script confirms this by showing that the total revenue of Rp950,000 minus the fixed cost of Rp375,000 and the total variable cost (76 units * Rp6,250 per unit) results in a profit of Rp100,000.

  • What does the acronym 'TR' stand for in the context of the script?

    -In the context of the script, 'TR' stands for Total Revenue, which is the total amount of money received from sales before any costs are deducted.

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Related Tags
Break-Even PointBusiness ProfitCalculation MethodFixed CostsVariable CostsSales RevenueCost AnalysisProfit StrategyFinancial PlanningEconomic ConceptsEntrepreneurship Tips