Break-Even Analysis

[Proposed Product]

For the Period: Jan 1, 2009 - Jun 30, 2010

Selling Price (P): Rp
30,000,000.00
Break-Even Units (X):
10 units
Break-Even Sales (S): Rp
275,229,357.80
Fixed Costs
Biaya Pembuatan Sertifikat
Tiang Listrik 3 Btg
Penimbunan lahan
Pembuatan Pos Jaga + Gerbang
Pembuatan Pagar Keliling
Pembuatan Saluran drainase
Pembuatan Jalan Lingkungan Paving
Biaya Perencanaan, pengawasan dan Advertising
Supplies
Taxes (real estate, etc.)
Utilities
Other (specify)

Total Fixed Costs (TFC)

Variable Costs
Variables Costs based on Dollar Amount per Unit
Cost of Goods Sold
Direct Labor
Overhead
Other (specify)

Rp

500,000.00

Sum: Rp

500,000.00

Variables Costs based on Percentage

Commissions
Other (specify)
Sum:

Total Variable Cost per Unit (V)

Contribution Margin per unit (CM) = P - V
Contribution Margin Ratio (CMR) = 1 - V / P = CM / P

Break-Even Point
Break-Even Units (X)
Break-Even Sales (S)

X = TFC / (P - V)
S = X * P = TFC / CMR

Targeted Net Income

Targeted Net Income Before Taxes (NIBT)
Units required to reach targeted NIBT, X = (TFC + NIBT) / (P-V)
Sales required to reach targeted NIBT, S = (TFC + NIBT) / CMR
Rate of return on sales before taxes = NIBT / S
Tax Rate (T)
Net Income After Taxes (NIAT) = (1-T)*NIBT

7.50%
0.00%
7.50%

Rate of return on sales after taxes = NIAT / S

Chart
Units (X)
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Fixed Cost

Total Cost

250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00
250,000,000.00

Total Revenue

250,000,000.00
252,750,000.00
255,500,000.00
258,250,000.00
261,000,000.00
263,750,000.00
266,500,000.00
269,250,000.00
272,000,000.00
274,750,000.00
277,500,000.00
280,250,000.00
283,000,000.00
285,750,000.00
288,500,000.00
291,250,000.00
294,000,000.00
296,750,000.00
299,500,000.00
302,250,000.00
305,000,000.00

30,000,000.00
60,000,000.00
90,000,000.00
120,000,000.00
150,000,000.00
180,000,000.00
210,000,000.00
240,000,000.00
270,000,000.00
300,000,000.00
330,000,000.00
360,000,000.00
390,000,000.00
420,000,000.00
450,000,000.00
480,000,000.00
510,000,000.00
540,000,000.00
570,000,000.00
600,000,000.00

Break-Even Point
Rp700,000,000.00
Total Cost

Rp600,000,000.00

Total Revenue

Total Revenue

Rp500,000,000.00

Profit (Loss)

Rp400,000,000.00
BEP

Rp300,000,000.00

Total(Loss)
Cost
Profit

Rp200,000,000.00
Rp100,000,000.00
RpRp(100,000,000.00)

10

12

Rp(200,000,000.00)
Rp(300,000,000.00)
Units (X)

14

16

18

20

[Company Name]
[Date]

Jun 30, 2010

[42]

Rp

Rp

250,000,000.00

250,000,000.00

per unit
per unit
per unit
per unit

per unit
per unit

Rp
Rp

Rp

Rp

Rp

Rp

2,750,000.00
27,250,000.00
90.8%

10 units
275,229,357.80

5,000,000.00
10 units
280,733,944.95
10.0%
25%
3,750,000.00

2.0%

Profit (Loss)
(250,000,000.00)
(222,750,000.00)
(195,500,000.00)
(168,250,000.00)
(141,000,000.00)
(113,750,000.00)
(86,500,000.00)
(59,250,000.00)
(32,000,000.00)
(4,750,000.00)
22,500,000.00
49,750,000.00
77,000,000.00
104,250,000.00
131,500,000.00
158,750,000.00
186,000,000.00
213,250,000.00
240,500,000.00
267,750,000.00
295,000,000.00

Total Revenue

Total(Loss)
Cost
Profit

22

24

26

28

30

Break-Even Price
[Proposed Product]

For the Period:

Number of Units (X):
Break-Even Price (P):
Break-Even Sales (S):
Fixed Costs
Advertising
Accounting, Legal
Depreciation
Interest Expense
Insurance
Manufacturing
Payroll
Rent
Supplies
Taxes (real estate, etc.)
Utilities
Other (specify)

Total Fixed Costs (TFC)

Variable Costs
Variables Costs based on Dollar Amount per Unit
Cost of Goods Sold
Direct Labor
Overhead
Other (specify)
Sum (Vd):
Variables Costs based on Percentage
Commissions
Other (specify)
Sum (Vp):

Total Variable Cost per Unit (V)

Contribution Margin per unit (CM) = P - V
Contribution Margin Ratio (CMR) = 1 - V / P = CM / P

Break-Even Point
Break-Even Price (P)
Break-Even Sales (S)

P = (1/(1-Vp))*(Vd+(TFC/X))
S = X * P = TFC / CMR

Targeted Net Income

Targeted Net Income Before Taxes (NIBT)
Sales Price (P) required to reach targeted NIBT
Sales required to reach targeted NIBT, S = X * P
Rate of return on sales before taxes = NIBT / S
Tax Rate (T)

Net Income After Taxes (NIAT) = (1-T)*NIBT

Rate of return on sales after taxes = NIAT / S

Chart
Price (P)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

0
1,029,729.73
1,716,216.22
2,402,702.70
3,089,189.19
3,775,675.68
4,462,162.16
5,148,648.65
5,835,135.14
6,521,621.62
7,208,108.11
7,894,594.59
8,581,081.08
9,267,567.57
9,954,054.05
10,640,540.54
11,327,027.03
12,013,513.51
12,700,000.00
13,386,486.49
14,072,972.97

Fixed Cost
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00
1,000,000.00

Total Cost
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73
13,729,729.73

Rp35,000,000.00
Rp30,000,000.00

Total Cost

Rp25,000,000.00
Profit (Loss)

Rp20,000,000.00
Rp15,000,000.00
Rp10,000,000.00
Rp5,000,000.00
RpRpRp(5,000,000.00)
Rp(10,000,000.00)
Rp(15,000,000.00)
Rp(20,000,000.00)

Rp2,000,000.00

Rp4,000,000.00

[Company Name]
[Date]

Jan 1, 2009 - Jun 30, 2010

2
Rp
6,864,864.86 per unit
Rp
13,729,729.73
[42]

Rp

Rp

Rp
Rp
Rp
Rp
Rp

5,000,000.00
500,000.00
250,000.00
100,000.00
5,850,000.00

1,000,000.00

1,000,000.00

per unit
per unit
per unit
per unit

7.50% per unit

per unit
7.50%
V = Vd + (Vp*P)

Rp
Rp

Rp
Rp

6,364,864.86
500,000.00
7.3%

6,864,864.86
13,729,729.73

Rp

50,000,000.00

Rp
Rp

33,891,891.89
67,783,783.78
73.8%
25%

Rp

Total Revenue
2,059,459.46
3,432,432.43
4,805,405.41
6,178,378.38
7,551,351.35
8,924,324.32
10,297,297.30
11,670,270.27
13,043,243.24
14,416,216.22
15,789,189.19
17,162,162.16
18,535,135.14
19,908,108.11
21,281,081.08
22,654,054.05
24,027,027.03
25,400,000.00
26,772,972.97
28,145,945.95

37,500,000.00
2.0%

Profit (Loss)
(13,729,729.73)
(11,670,270.27)
(10,297,297.30)
(8,924,324.32)
(7,551,351.35)
(6,178,378.38)
(4,805,405.41)
(3,432,432.43)
(2,059,459.46)
(686,486.49)
686,486.49
2,059,459.46
3,432,432.43
4,805,405.41
6,178,378.38
7,551,351.35
8,924,324.32
10,297,297.30
11,670,270.27
13,043,243.24
14,416,216.22

Break-Even Price

Total Revenue

Total Revenue
BEP

Profit (Loss)

Rp6,000,000.00

Rp8,000,000.00

Sales Price

Rp10,000,000.00

Rp12,000,000.00

Rp14,000,000.00

Rp16,000,000.00

Rp16,000,000.00

Payback Period
[Proposed Product]

Selling Price (P): Rp 120,000,000.00

Number of Units Sold (x):
2
Payback Period (t):
0.91
Break-Even Sales: Rp 218,728,639.78
Fixed Costs
Start-up / Development Costs
Development
Labor
Other start-up costs
Total Startup Costs (SC):
Recurring Costs specified as $ per Month
Advertising
Web Host Fees
Other recurring costs
Recurring Costs (RC):

Rp
Rp
Rp
Rp

1,000,000.00
1,500,000.00
2,500,000.00
Total Recurring Costs:

Total Fixed Costs (TFC) = SC + RC * t

Variable Costs
Variables Costs based on Dollar Amount per Unit
Cost of Goods Sold
Rp
Direct Labor
Rp
Overhead
Rp
Other (specify)
Rp
Sum: Rp
Variables Costs based on Percentage
Commissions
Other (specify)
Sum:

Total Variable Cost per Unit (V)

Contribution Margin per unit (CM) = P - V
Contribution Margin Ratio (CMR) = 1 - V / P = CM / P

Total Variable Cost (TVC) = V * x * t

500,000.00
100,000.00
25,000.00
625,000.00
7.00%
0.00%
7.00%

[Company Name]
[Date]

per month
months
[42]

Rp
Rp
Rp
$

200,000,000.00
200,000,000.00

per month
Rp

Rp

2,278,423.33

202,278,423.33

per unit
per unit
per unit
per unit

per unit
per unit

Rp

9,025,000.00

Rp

110,975,000.00
92.5%

Rp

16,450,216.45

Harga
No

Item Pembelanjaan

Volume

Satuan

Satuan
(Rp)

Arus Kas Keluar

Akuisisi Tanah

1,000,000

m2

16

BiayaPraOperasi

1,000,000

m2

6.1

B.Infrastr-M&E

500

m2

LS

PengadaanAlatB.

Perlengkp.Kantor

BungaBankPraPbgn

Lain-lain

10

Jumlah Investasi

Komulatif jml.Invst

LS

11

B.PembganRmh

500

unit

12

PBB,Ijin+Sertfkt

500

unit

13

Kewajiban Kredit Bank:

Bunga selama Pembgn/Konstruksi

Angsuran Pkok.Htg

Total Arus Kas Keluar

Komulatif Jml.Investasi

15

Arus Kas Masuk

16

Sumber Dana

14

17
18

PenerimaanP.Rmh
Komulatif PenerimaanP.Rmh

19

Biaya (gaji,dll)

6.3%

20

Total Arus Kas Masuk setelah dikurangi biaya

21

Komulatif total Arus Kas Masuk setelah dikurangi biaya

22

AlirandanaTahunan

23

Komulatif Aliran Dana Tahunan

24

PW. ratenya =25% (NPW nilainya +)

25

PW.ratenya =50%
(NPW nilainya +)

Total (Kontrol)
x(Rp.1000.000)

Tahun -1

Tahun-2

Tahun-3

Rp

16,000,000.00

12,000.000

4,000.000

Rp

6,100,000.00

2,819.000

681,000

Rp

29,214,100.00

19,403.609

9,346.811

Rp

306,000.00

95,000

161,250

Rp

29,900.00

29,900

Rp

3,900,000.00

3,900.000

Rp

450,000.00

225,000

225,000

Rp

56,000,000.00

2,825.000

38,472.509

14,189.061

Rp

56,000,000.00

2,825.000

41,297.509

55,486.570

Rp

48,887,930.00

1,169.230

7,818.223

Rp

2,264,417.00

2,600.000

829,186

Rp

19,110,000.00

Rp

36,000,000.00

7,200.000

Rp

162,252,347.00 2,825.000

39,641.739

30,036.472

Rp

162,252,347.00 2,825.000

42,466.739

72,503.211

Rp

30,000,000.00

30,000.000

Rp

20,000,000.00

Rp

193,664,377.00

2,006.892

Rp

193,664,377.00

2,006.892

Rp

12,225,096.00

120,414

Rp

237,439,283.00

2,363.505

44,987.069

10,535.905

Rp

237,439,283.00

2,363.505

47,350.574

57,886.479

Rp

75,186,936.00

-461,495

5,345.331

(19,500.568)

Rp

75,186,936.00

-461,495

4,883.835

(14,616.732)

2,363.505

-369,196

8,987.069

8,649.426

3,421.012

(9,984.291)

2,375.702

(5,777.946)

9,884.329
-307,663
54,360

Tahun-4

10

300,680
49,750

350,430
55,837.000
16,092.896
770,736

5,700.000
12,000.000
34,914.063
107,417.274

7,464.429
9,471.322
471,438
6,992.992
64,879.470
(27,921.071)
(42,537.803
(11,436.471)

(5,515.273)