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

Summary

This 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

• 📚 The video explains the concept of Break Even Point (BEP) calculation, which is essential for understanding business profitability thresholds.
• 🔢 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.
• 💰 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.
• 🏭 An example problem is presented involving a local food industry producing 'putu ayu', with specific costs and prices provided to demonstrate the BEP calculation.
• 📝 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.
• 🧮 The calculation for the BEP in units is demonstrated, resulting in 60 units needed to be sold to reach the break-even point.
• 💵 The BEP in currency is calculated to be 750,000 rupiah, indicating the total revenue needed to cover all costs without profit.
• 🎯 The video also addresses how many units need to be sold to achieve a profit of 100,000 rupiah, with a detailed calculation provided.
• 📈 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.
• 🤔 The video encourages viewers to ask questions if they do not understand the BEP calculation, offering contact through Telegram or WhatsApp for further clarification.
• 🌐 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.