Titik Impas

(1)

(2)

Biaya

Jumlah

n

Penghasila

Jumlah

sehingga

0,

Laba

impas

titik

pada

Biaya

Jumlah

--n

n

Penghasila

Jumlah

Laba

     

 



 

p

v

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F

Q

v

p

v

vQ

Q

p

pQ

Q

F

v

vQ

Q

p

pQ

Q

T

TC

C

T

TR

R

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



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

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

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       

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p

v

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F

Q

F

Q

v

p

F

v

vQ

Q

p

pQ

Q

F

v

vQ

Q

p

pQ

Q

TC

T

TR

R

                 

Impas

Titik

Kuantitas

 

Q

(3)

Kontribusi

Marjin

Tetap

Biaya

Impas

Titik

Kuantitas

unit

per

Kontribusi

Marjin

v

--p

p

Tetap

Biaya

F

impas

titik

Kuantitas

Q







(4)

BEP Rupiah = Kuantitas BEP x Harga Jual Per Unit













p

v

F

p

v

p

F

p

v

p

F

v

p

pF

F

p

v

p

F

p

Q

B

B E

E P

P

                        1 1

Kontribusi

Marjin

Ratio

   

v

p

1

1 Kontribusi

Kontribusi

Marjin

Ratio

Tetap

Biaya

Impas

Titik

(5)

H

Ha

arrg

ga

a JJu

ua

al

l p

pe

er

r ssa

attu

ua

an

n

1 1..5

50

00 0,,0

00

0 B

Biia

ay

ya

a V

Va

arriia

ab

be

el

l p

pe

er

r ssa

attu

ua

an

n

7

75

50 0,,0

00

0 B

Biia

ay

ya

a

T

Te

etta

ap

p

75

7

50 0..0

00

00 0..0

00

00 0,,0

00

0 Volume yang direncanakan

Volume yang direncanakan

2.500.000 unit

 



 



unit

000

1

750

500

1

000

750

. . . . . . . . . .          

v

p

F

B

B E

E P

P

_Q

000

500

1

50

0

000

750

50

0

1

000

750

750 1500

1500

750

1

000

750

1

. . . . . . , , . . . . , , . . . . . . . .

R

R p

p

v

p

F

B

B E

E P

P

_R_{R p}_p





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





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(6)

J J u u m m l l a a h h P P e e n n g g h h a a s s i i l l a a n n d d a a n n B B i i a a y y a a ( ( J J u u t t a a a a n n R R p p ) )

500

500 1000

1000

1500

2000

500

500 1000

1000

1500

2000

Jumlah Penghasilan

Jumlah Biaya Tetap

Jumlah Biaya

Biaya Variabel

(7)

0

0 --

750.000

250

500

750

750 1000

1000

1250

1500

--

375.000

750.000

750.000 Titik impas

Titik impas

(8)

(9)

Volume

Volume Fixed Fixed Costs Costs Variable Variable Costs Costs Total Total Costs Costs TTotal otal Revenue Revenue Laba/RugiLaba/Rugi -- 775500,,000000,,00000 0 -- 775500,,000000,,00000 0 -- ((775500,,000000,,000000)) 100,000 100,000 750,000,000 750,000,000 75,000,000 75,000,000 825,000,000 825,000,000 150,000,000 150,000,000 (675,000,000)(675,000,000) 200,000 200,000 750,000,000 750,000,000 150,000,000 150,000,000 900,000,000 900,000,000 300,000,000 300,000,000 (600,000,000)(600,000,000) 300,000 300,000 750,000,000 750,000,000 225,000,000 225,000,000 975,000,000 975,000,000 450,000,000 450,000,000 (525,000,000)(525,000,000) 400,000 400,000 750,000,000 750,000,000 300,000,000 300,000,000 1,050,000,000 1,050,000,000 600,000,000 600,000,000 (450,000,000)(450,000,000) 500,000 500,000 750,000,000 750,000,000 375,000,000 375,000,000 1,125,000,000 1,125,000,000 750,000,000 750,000,000 (375,000,000)(375,000,000) 600,000 600,000 750,000,000 750,000,000 450,000,000 450,000,000 1,200,000,000 1,200,000,000 900,000,000 900,000,000 (300,000,000)(300,000,000) 700,000 700,000 750,000,000 750,000,000 525,000,000 525,000,000 1,275,000,000 1,275,000,000 1,050,000,000 1,050,000,000 (225,000,000)(225,000,000) 800,000 800,000 750,000,000 750,000,000 600,000,000 600,000,000 1,350,000,000 1,350,000,000 1,200,000,000 1,200,000,000 (150,000,000)(150,000,000) 900,000 900,000 750,000,000 750,000,000 675,000,000 675,000,000 1,425,000,000 1,425,000,000 1,350,000,000 1,350,000,000 (75,000,000)(75,000,000) 1,000,000 1,000,000 750,000,000 750,000,000 750,000,000 750,000,000 1,500,000,000 1,500,000,000 1,500,000,000 1,500,000,000 - -1,100,000 1,100,000 750,000,000 750,000,000 825,000,000 825,000,000 1,575,000,000 1,575,000,000 1,650,000,000 1,650,000,000 75,000,00075,000,000 1,200,000 1,200,000 750,000,000 750,000,000 900,000,000 900,000,000 1,650,000,000 1,650,000,000 1,800,000,000 1,800,000,000 150,000,000150,000,000 1,300,000 1,300,000 750,000,000 750,000,000 975,000,000 975,000,000 1,725,000,000 1,725,000,000 1,950,000,000 1,950,000,000 225,000,000225,000,000 1,400,000 1,400,000 750,000,000 750,000,000 1,050,000,000 1,050,000,000 1,800,000,000 1,800,000,000 2,100,000,000 2,100,000,000 300,000,000300,000,000 1,500,000 1,500,000 750,000,000 750,000,000 1,125,000,000 1,125,000,000 1,875,000,000 1,875,000,000 2,250,000,000 2,250,000,000 375,000,000375,000,000 1,600,000 1,600,000 750,000,000 750,000,000 1,200,000,000 1,200,000,000 1,950,000,000 1,950,000,000 2,400,000,000 2,400,000,000 450,000,000450,000,000 1,700,000 1,700,000 750,000,000 750,000,000 1,275,000,000 1,275,000,000 2,025,000,000 2,025,000,000 2,550,000,000 2,550,000,000 525,000,000525,000,000 1,800,000 1,800,000 750,000,000 750,000,000 1,350,000,000 1,350,000,000 2,100,000,000 2,100,000,000 2,700,000,000 2,700,000,000 600,000,000600,000,000 1,900,000 1,900,000 750,000,000 750,000,000 1,425,000,000 1,425,000,000 2,175,000,000 2,175,000,000 2,850,000,000 2,850,000,000 675,000,000675,000,000 2,000,000 2,000,000 750,000,000 750,000,000 1,500,000,000 1,500,000,000 2,250,000,000 2,250,000,000 3,000,000,000 3,000,000,000 750,000,000750,000,000 2,100,000 2,100,000 750,000,000 750,000,000 1,575,000,000 1,575,000,000 2,325,000,000 2,325,000,000 3,150,000,000 3,150,000,000 825,000,000825,000,000 2,200,000 2,200,000 750,000,000 750,000,000 1,650,000,000 1,650,000,000 2,400,000,000 2,400,000,000 3,300,000,000 3,300,000,000 900,000,000900,000,000 2,300,000 2,300,000 750,000,000 750,000,000 1,725,000,000 1,725,000,000 2,475,000,000 2,475,000,000 3,450,000,000 3,450,000,000 975,000,000975,000,000

(10)

F

v

V

Volume penjualan yang harus

olume penjualan yang harus diperoleh pada tingkat laba

diperoleh pada tingkat laba (asumsi

(asumsi

harga jual tetap)

MK

--

100,000,000 150,000,000 200,000,000 250,000,000 300,000,000

75 750,

0,00

000,

0,00

000

0

75

750

0

75

750

0 1,00

1,

000,

0,00

000

0 1,

1,13

133,

3,33

333

3 1,20

1,

200,

0,00

000

0 1,

1,26

266,

6,66

667

7 1,33

1,

333,

3,33

333

3 1,

1,40

400,

0,00

000

0 C0

C0

75 750,

0,00

000,

0,00

000

0

82

825

5

67

675

5 1,

1,11

111,

1,11

111

1 1,

1,25

259,

9,25

259

9 1,33

1,

333,

3,33

333

3 1,

1,40

407,

7,40

407

7 1,48

1,

481,

1,48

481

1 1,

1,55

555,

5,55

556

6 C1

C1

75 750,

0,00

000,

0,00

000

0

90

900

0

60

600

0 1,

1,25

250,

0,00

000

0 1,

1,41

416,

6,66

667

7 1,50

1,

500,

0,00

000

0 1,

1,58

583,

3,33

333

3 1,66

1,

666,

6,66

667

7 1,

1,75

750,

0,00

000

0 C2

C2

75 750,

0,00

000,

0,00

000

0

67

675

5

82

825

5

90 909,

9,09

091

1 1,

1,03

030,

0,30

303

3 1,0

1 ,090

90,9

,909

09

1 1,1

,151

51,5

,515

15 1,21

1,

212,

2,12

121

1

1 1,2

,272

72,7

,727

27 C3

C3

75 750,

0,00

000,

0,00

000

0

60

600

0

90

900

0

83 833,

3,33

333

3

94 944,

4,44

444

4 1,

1,00

000,

0,00

000

0 1,

1,05

055,

5,55

556

6 1,

1,11

111,

1,11

111

1 1,

1,16

166,

6,66

667

7 C4

C4

82 825,

5,00

000,

0,00

000

0

75

750

0

75

750

0 1,

1,10

100,

0,00

000

0 1,

1,23

233,

3,33

333

3 1,30

1,

300,

0,00

000

0 1,

1,36

366,

6,66

667

7 1,43

1,

433,

3,33

333

3 1,

1,50

500,

0,00

000

0 C5

C5

90 900,

0,00

000,

0,00

000

0

75

750

0

75

750

0 1,

1,20

200,

0,00

000

0 1,

1,33

333,

3,33

333

3 1,40

1,

400,

0,00

000

0 1,

1,46

466,

6,66

667

7 1,53

1,

533,

3,33

333

3 1,

1,60

600,

0,00

000

0 C6

C6

67 675,

5,00

000,

0,00

000

0

75

750

0

75

750

0

90 900,

0,00

000

0 1,

1,03

033,

3,33

333

3 1,1

1 ,100

00,0

,000

00

1 1,1

,166

66,6

,667

67 1,23

1,

233,

3,33

333

3

1 1,3

,300

00,0

,000

00 C7

C7

60 600,

0,00

000,

0,00

000

0

75

750

0

75

750

0

80 800,

0,00

000

0

93 933,

3,33

333

3 1,

1,00

000,

0,00

000

0 1,

1,06

066,

6,66

667

7 1,

1,13

133,

3,33

333

3 1,

1,20

200,

0,00

000

0 C8

C8

(11)

%

..

%

60

100

000

500

2

000

1

000

500

2

100

100 















t

i i

t

Q

M

MS

S

Berapa volume penjualan boleh turun tetapi perusahaan tidak mengalami

kerugian ?

%

100

100 







t

i i

t

Q

M

MS

S

impas

Volume

n

ditargetka

yang

Volume

Safety

of

Margin

      i i t t

Q

M

MS

S

(12)

Per

sentase perubahan pada laba

yang diakibatk

an oleh

perubahan pada

volume penjualan

Q

D

DOL

OL





volume

perubahan

%

laba

perubahan

%

Leverage

of

Degree











Q

D

DOL

OL

 

Contoh :

DOL = 3 artinya setiap perubahan 1% pada volume penjualan akan mengakibatkan

perubahan laba 3%

(13)

Bagaimanak

ah pengaruh beban pajak penghasilan terhadap titik

impas ?

Lihat data di contoh pertama !

 



00

000

125

1

00

750

000

1

000

500

2

, , . . . . . . , , . . . . . . . .

Laba

Target

R

Rp

p

R

Rp

p

      



Bagaimana kal

Bagaimana kalau ada

au ada PPh badan 40%,

PPh badan 40%,

berapak

berapakah volume

ah volume penjualan harus

penjualan harus dicapai

dicapai

agar target laba tidak berubah ?











T

Ta

ax

x



p

pQ

Q

v

vQ

Q

F

T

TL

LB

B

T

TL

LL

L

T

Ta

ax

x

T

TL

LL

L

T

TL

LL

L

T

Ta

ax

x

T

TL

LL

L

T

TL

LB

B

                     

1

(14)

Dengan menjual 3.500.000 unit beban

Dengan menjual 3.500.000 unit beban pajak 40% tidak akan mempengaruhi target laba Rp

pajak 40% tidak akan mempengaruhi target laba Rp

1.125.000.000,00.





3500000

750

750 2625000000

2625000000

750

750 750000000

750000000

1875000000

750

750 1875000000

1875000000

750000000

750

750 1500

1500

60

60 1125000000

1125000000

750000000

750

750 1500

1500

40

1

1 1125000000

1125000000

                             