Transcript Titik Impas
Ajang Mulyadi 1 Laba Jumlah Penghasila n - Jumlah Biaya pada titik impas Laba 0, sehingga Jumlah Penghasila n Jumlah Biaya TR TC TR TC pQ vQ F pQ vQ F F pQ vQ p v Q Q pQ vQ F p v Q F p v F Q Q Kuantitas F p v Titik Impas Ajang Mulyadi 2 Q Kuantitas titik impas F Biaya Tetap p - v Marjin Kontribusi per unit Kuantitas Titik Impas Biaya Tetap Marjin Kontribusi Ajang Mulyadi 3 BEP Rupiah = Kuantitas BEP x Harga Jual Per Unit BEP Q p p v p F v v 1 p p Ratio Marjin Kontribusi v Titik Impas F Rupiah Biaya Tetap Ratio Marjin Kontribusi v p p p pF p F p F 1 v p Ajang Mulyadi 4 Harga Jual per satuan Biaya Variabel per satuan 1.500,00 750,00 Biaya Tetap Volume yang direncanakan BEP Q F BEP p v 750.000.000,00 2.500.000 unit Rp 750 750 . 000 . 000 750 1 1500 750 . 000 . 000 1 . 500 F 1 p v 1 . 000 . 000 unit 750 . 000 . 000 750 . 000 . 000 1 0 , 50 Rp 1 . 500 . 000 . 000 0 , 50 Ajang Mulyadi 5 Jumlah Penghasilan dan Biaya (Jutaan Rp) Jumlah Penghasilan Jumlah Biaya 2000 1500 Biaya Variabel 1000 Jumlah Biaya Tetap 500 0 500 1000 Mulyadi VolumeAjang Penjualan 1500 2000 6 750.000 375.000 Titik impas 0 -375.000 -750.000 250 500 750 1000 1250 Ajang Mulyadi 1500 7 Volume 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 1,000,000 1,100,000 1,200,000 1,300,000 1,400,000 1,500,000 1,600,000 1,700,000 1,800,000 1,900,000 2,000,000 2,100,000 2,200,000 2,300,000 2,400,000 2,500,000 Fixed Costs 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 750,000,000 Variable Costs Total Costs 750,000,000 75,000,000 825,000,000 150,000,000 900,000,000 225,000,000 975,000,000 300,000,000 1,050,000,000 375,000,000 1,125,000,000 450,000,000 1,200,000,000 525,000,000 1,275,000,000 600,000,000 1,350,000,000 675,000,000 1,425,000,000 750,000,000 1,500,000,000 825,000,000 1,575,000,000 900,000,000 1,650,000,000 975,000,000 1,725,000,000 1,050,000,000 1,800,000,000 1,125,000,000 1,875,000,000 1,200,000,000 1,950,000,000 1,275,000,000 2,025,000,000 1,350,000,000 2,100,000,000 1,425,000,000 2,175,000,000 1,500,000,000 2,250,000,000 1,575,000,000 2,325,000,000 1,650,000,000 2,400,000,000 1,725,000,000 2,475,000,000 1,800,000,000 2,550,000,000 1,875,000,000Ajang Mulyadi 2,625,000,000 Total Revenue 150,000,000 300,000,000 450,000,000 600,000,000 750,000,000 900,000,000 1,050,000,000 1,200,000,000 1,350,000,000 1,500,000,000 1,650,000,000 1,800,000,000 1,950,000,000 2,100,000,000 2,250,000,000 2,400,000,000 2,550,000,000 2,700,000,000 2,850,000,000 3,000,000,000 3,150,000,000 3,300,000,000 3,450,000,000 3,600,000,000 3,750,000,000 Laba/Rugi (750,000,000) (675,000,000) (600,000,000) (525,000,000) (450,000,000) (375,000,000) (300,000,000) (225,000,000) (150,000,000) (75,000,000) 75,000,000 150,000,000 225,000,000 300,000,000 375,000,000 450,000,000 525,000,000 600,000,000 675,000,000 750,000,000 825,000,000 900,000,000 975,000,000 1,050,000,000 1,125,000,000 8 F Volume penjualan yang harus diperoleh pada tingkat laba (asumsi harga jual tetap) v MK - 100,000,000 150,000,000 200,000,000 250,000,000 300,000,000 750,000,000 750 750 1,000,000 1,133,333 1,200,000 1,266,667 1,333,333 1,400,000 C0 750,000,000 825 675 1,111,111 1,259,259 1,333,333 1,407,407 1,481,481 1,555,556 C1 750,000,000 900 600 1,250,000 1,416,667 1,500,000 1,583,333 1,666,667 1,750,000 C2 750,000,000 675 825 909,091 1,030,303 1,090,909 1,151,515 1,212,121 1,272,727 C3 750,000,000 600 900 833,333 944,444 1,000,000 1,055,556 1,111,111 1,166,667 C4 825,000,000 750 750 1,100,000 1,233,333 1,300,000 1,366,667 1,433,333 1,500,000 C5 900,000,000 750 750 1,200,000 1,333,333 1,400,000 1,466,667 1,533,333 1,600,000 C6 675,000,000 750 750 900,000 1,033,333 1,100,000 1,166,667 1,233,333 1,300,000 C7 600,000,000 750 750 800,000 933,333 1,000,000 1,066,667 1,133,333 1,200,000 C8 Ajang Mulyadi 9 Berapa volume penjualan boleh turun tetapi perusahaan tidak mengalami kerugian ? MS Margin of Safety MS Qt Qi Q t Volume 100 % Qt yang ditargetka n Q i Volume impas MS Qt Qi 100 % Qt 2 . 500 . 000 1 . 000 . 000 100 % 2 . 500 . 000 60 % Ajang Mulyadi 10 Persentase perubahan pada laba yang diakibatkan oleh perubahan pada volume penjualan DOL Degree of Leverage DOL % perubahan laba Q Q % perubahan volume Contoh : DOL = 3 artinya setiap perubahan 1% pada volume penjualan akan mengakibatkan perubahan laba 3% Ajang Mulyadi 11 Bagaimanakah pengaruh beban pajak penghasilan terhadap titik impas ? Lihat data di contoh pertama ! Bagaimana kalau ada PPh badan 40%, berapakah volume penjualan harus dicapai agar target laba tidak berubah ? Target Laba 2 . 500 . 000 1 . 000 . 000 Rp 750 , 00 Rp 1 . 125 . 000 . 000 , 00 TLB TLL Tax TLL TLL 1 Tax TLL TLB 1 Tax pQ vQ F Ajang Mulyadi 12 pQ vQ F 1500 Q 750 Q 750000000 1125000000 1 40 % 1125000000 60 % 1500 Q 750 Q 750000000 1875000000 750 Q 1875000000 750000000 750 Q 2625000000 Q 2625000000 3500000 750 Dengan menjual 3.500.000 unit beban pajak 40% tidak akan mempengaruhi target laba Rp 1.125.000.000,00. Ajang Mulyadi 13 Ajang Mulyadi 14