3.

Financial Projection

3.1

Kos

3.2 Kaedah Peletakan Harga

3.2.1 Kos Per Unit
Kos Berubah
Kos Tetap
Jangkaan Unit Jualan

= RM 450/unit
= RM 1,000,000
= 500,000

Kos Berubah + (Kos Tetap / Unit Jualan) = Kos per unit

= RM 450.00 + (RM 3,000.000 / 500,000)
= RM 456.00

3.2.2 Harga Markup

50 % markup ke atas jualan

Kos Unit / (1-%Markup) =Harga Markup

= RM 460.00 /( 1 - 0.30 )
= RM 651.43
3.2.3 Jangkaan Harga Pulangan
Kos Unit + ( Keinginan Pulangan * Jumlah Pelaburan ) / Unit Jualan
= RM 456 + (0.3 X RM 5,000,000) / 500,000
=RM 459.00

3.2.4 Break-Even Volume

Kos tetap / ( Harga Pulangan - Kos Berubah )
= RM 3,000,00 / ( RM 459.00 RM 450.00)
= 333,333.33 Unit
3.3

BREAK EVEN VOLUME