Break Even Point Kerajinan dari Limbah Berbentuk Bangun Datar | Kewirausahaan Kelas 11

Summary

In this entrepreneurship lesson, Mrs. Fajriah teaches students how to calculate the Break Even Point (BEP) for crafts made from waste materials. She explains the concept of BEP, distinguishing between unit BEP (number of items to sell to recover costs) and rupiah BEP (total sales needed to break even). The lesson covers calculating cost price, selling price with desired profit, and introduces turnover as total sales revenue. Using a patchwork mask craft example, she demonstrates step-by-step how to compute cost per unit, selling price, and both types of BEP, helping students understand practical applications in small-scale businesses.

Takeaways

• 😀 Breakeven Point (BEP) is the point at which your capital equals your sales, meaning no profit or loss is made.
• 😀 To calculate BEP, you need to know the cost price, selling price, and production capacity of your business.
• 😀 BEP can be calculated in two ways: unit BP (how many products to sell) and rupiah BP (how much sales revenue needed).
• 😀 Unit BP is calculated by dividing the total production costs by the selling price of the product.
• 😀 Rupiah BP is simply the total production cost, representing the sales amount needed to break even.
• 😀 In the example given, the cost price is Rp. 75,000 for 15 pieces, resulting in a cost price of Rp. 5,000 per piece.
• 😀 Desired profit is added to the cost price to calculate the selling price, with a 50% profit margin making the selling price Rp. 7,500.
• 😀 For unit BEP, dividing the cost price by the selling price gives 10 units as the breakeven point. This means selling 10 units breaks even.
• 😀 The BEP in rupiah terms is simply the total cost price of Rp. 75,000, meaning you need to generate Rp. 75,000 in sales to break even.
• 😀 Turnover refers to total sales revenue, which is calculated by multiplying the number of units sold by the selling price of each unit.
• 😀 Turnover is different from net profit, as it represents the total sales rather than the profit made after costs.

Q & A

What is the main topic of the lesson in the transcript?

The lesson focuses on calculating the break-even point (BEP) for craft products made from waste materials, specifically flat shapes.

What is the break-even point (BEP) as explained in the transcript?

The break-even point (BEP) is the point at which the capital invested in a business is equal to the sales revenue, meaning the business covers all its costs without making a profit or loss.

What are the three key factors to calculate the break-even point?

The three key factors are the cost price, the selling price, and the production capacity of the business.

What are the two types of break-even points mentioned?

The two types of break-even points are unit BEP (the number of units to sell to break even) and rupiah BEP (the total sales revenue required to break even).

How do you calculate the cost price in the example provided?

The cost price is calculated by summing all the production costs, including materials and labor. In the example, the total cost is Rp. 75,000, and the cost per unit is Rp. 5,000.

How do you calculate the selling price of the product?

The selling price is calculated by adding the desired profit margin to the cost price. In this case, the cost price is Rp. 5,000, and with a 50% profit margin, the selling price is Rp. 7,500.

What is the formula for calculating the unit BEP?

The unit BEP is calculated by dividing the total production cost by the selling price of the product. In this case, Rp. 5,000 divided by Rp. 7,500 gives a unit BEP of 10 units.

What does the rupiah BEP represent?

The rupiah BEP represents the total sales revenue needed to cover the total production cost. In this case, it is equal to the total cost of Rp. 75,000.

What is turnover in a business context, as mentioned in the transcript?

Turnover refers to the total sales of a business, calculated by multiplying the number of products sold by the selling price.

What is the difference between turnover and net profit?

Turnover refers to the total sales revenue, while net profit is the income remaining after all expenses have been deducted from the turnover.