Cost-Volume-Profit Analysis

Titik Impas (Break-Even Point):

BEP = Biaya Tetap / Kontribusi Margin per Unit

BEP = Harga Jual per Unit Volume Penjualan = Biaya Tetap + (Biaya Variabel per Unit Volume Penjualan)

BEP = Rp. 47,000,000 / Rp. 15,000,000 = Rp. 3,133,333

BEP = Rp. 10,000 20 = Rp. 200,000

= Rp. 47,000,000 + ( Rp. 755,000 20 )

= Rp. 47,000,000 + Rp. 15,100,000

= Rp. 62,100,000

Margin Keamanan (Margin of Safety):

Margin of Safety = Penjualan Aktual -- Break-even Sales

= Rp. 70,500,000 - Rp. 62,100,000