TUGAS

MANAJEMEN KOMUNITAS FARMASI

“Jurnal Break Even Point”

OLEH:

NAMA : DENA NURBANI AZHAR

NIM : 3351171537
KELAS :D

PROGRAM STUDI PROFESI APOTEKER

FAKULTAS FARMASI
UNIVERSITAS JENDERAL ACHMAD YANI
CIMAHI
2018
 COST ANALYSIS USING BREAK EVEN POINT METHOD IN SEARCHING
VOLUME-PROFIT

Abstract
Break even point scholarship is very useful in industrial management. One of them is to be able

to determine the company's financial analysis. Break even point (BEP) is a way of knowing the

minimum sales volume so that the company does not suffer loss nor has it earned a profit or an

analytical technique to study the relationship between fixed costs, variable costs, profit and

activity volume. For companies whose activities sell goods, income is strongly influenced by

the volume of sales.

The purpose of an enterprisein general is looking for profit, the size of the profit that

will beachieved will be the measure of success in the processing of management company, it

required the presence of a planning. Corporate planning can be done in various ways, including

the program budget containing the estimated income to be earned and the costs that will occur

to those who earn income eventually beachieved. The program budget itself will be more

beneficial to the management if accompanied by planning techniques onother analysis, for

example by using break-even analysis,because to know the size of the breakeven necessary to

make analysis of the relationship between cost, volume, selling price and profit.Break-even can

be interpreted a state where the company does not earn a profit and does not suffer loss.

Breakeven analysis is able to provide information to businessleaders on various levelsof sales,

as well as its relationship with the possibility of obtaining a profit according to the level of

sales is concerned.With the break-even analysis of the leadership can know how much income

the production volume can cover the total cost. So companies canavoid losses.

From the results of data collection and processing can be in the know break even point,

the selling price per unit, cost perunit in each year, as well as profit projections for future years

using the method of smoothing (AVERAGE). Variable costs and sales volume annually.
Kata kunci : cost planning, profit, break event point analysis, the method of smoothing.

Background
Companies in general are looking for profit, the size of the profits will be achieved is a

measure of success in managing the company, for it needs a planning (planning). The right one

of the functions of management is to manage a planning (planning), which is one factor that is

very important in a company because it will affect directly to the smoothness and success of a

company in achieving its goals. A manager must be able to plan future activities, both short

and long term. In order to plan various ways that must be taken to face the possibility and

opportunity in the future (RenderBarry, 2001).

Corporate planning can be done in various ways, including with the budget program

(budget). Where most of the budget programs contain estimated earnings to be earned and the

costs that will occur to earn that income that finally shows the profit to be achieved. To achieve

the desired profit management can be done various ways, for example (Herjanto, 1999) :

a. Suppress production costs and operational costs as low as possible.

b. Determine the selling price.

c. Increase sales volume

In such a way Third step or price (cost, selling price, production volume) has a close

relationship, ie the cost will determine the selling price, the selling price will affect the

production volume and production volume will directly affect the cost (RenderBarry, 2001).

LITERATURE REVIEW
1. Feasibility

Eligibility is a new business opportunity or business modification to ensure that capital

expenditure achieves the expected objective, or in other words a study of whether or not a
business project is usually an investment project. The intent is not feasible here is the forecast
that the business will or may not get a decent profit when it is operated. The analysis undertaken
in business studies includes many factors that are thoroughly undertaken, covering aspects of
technical and technological aspects (Mulyadi,1993).

2. Understanding Cost Analysis

Cost analysis is an analysis that describes how variable cost changes, fixed costs, selling
price, sales volume and sales mix will be affects company earnings. This analysis is a common
instrument used to provide information useful for management for decision making, for
example in determining the product selling price and process information cost to be planned
(Letricia, 1997).

Break Even point and cost-volume-profit relationship analysis is a short-term profit

planning technique based on the analysis of sales revenue variability and cost to activity
volumes so that these techniques can be used well as a short-term profit planning tool (Mulyadi,
1993).

Classification of Costs

On the effect of Volume change on cost, the cost can be classified into three, namely:

a. Fixed cost

b. Variable Cost

c. Semi-Variable Fee

Break Even point analysis

1. Understanding Break Even point

The definition of Break Even Point by Letricia (in 1999, p. 2) is: "Volume

sales that do not generate profit or loss ", while according to Mulyadi (year 1997, p. 230) the
definition of Break Even point is:" A situation where in the company operation does not earn
profit and not suffer loss (income) ".

2. Usefulness Analysis Break Even point

Break Even point analysis other than useful to help set goals or goals of the company
also has other uses (Letricia, 1997) :
a. As a foundation or plan of operational activities in an effort to achieve a certain profit. So it
can be used to plan profit or "profile planning".

b. As the core basis of controlling ongoing operational activities, namely for the matching tool
between the realization with the figures in the calculation of Break Even point so as a control
tool or "Controling".

c. As a material consideration in determining the selling price, ie in the after-known results

calculations according to the analysis of Break Even point and profit in the target

d. As a consideration in making decisions that must be done by a manager.

3. Assumptions In the Break Even Point Analysis

1. Costs incurred within the enterprise concerned may be identified as variable costs, or as fixed
costs.

2. Whereas fixed costs shall remain constant, unchanged despite the volume of production
being changed.

3. Whereas the fixed cost variable will remain the same if calculated per unit of product,
regardless of the quantity of units in production, if the production activity changes, the variable
cost changes professionally in total, so that the unit will remain the same.

4. That the selling price per unit will remain the same, regardless of the number of units of
products sold. The selling price per unit will not go down even if the buyer buys a lot and so
on.

Break Even Point Analysis and Calculation Techniques

To determine the point Break Even Point can be done in two ways as the following:

a) In Equation (Mathematical)

In accordance with the foregoing understanding, Break Even point point is the circumstance at
which the sale is deducted at a cost equal to zero. On the basis of this understanding can be
compiled the formula calculation Break Even point, that is :

SALES = COST + PROFIT

\
While the formula for calculating profit is:
PROFIT = SALES - VARIABLE COSTS - FIXED COST, or L = XP - XVc-Fc,

where X is the quantity sold. Because at Break Even point point profit = 0, then the above

equation will be:

0 = XP – XVe – Fe
XP = XVe + Fe
XP – Xve = Fe
XP (P-Ve) = Fe

𝐹𝑒
XBE= 𝑉𝐶 𝑃𝑒𝑟 𝑈𝑛𝑖𝑡

XBE = Quantity sold at BEP point

𝐵𝑇
BEP = 𝐶𝑀 𝑃𝑒𝑟 𝑈𝑛𝑖𝑡

Where: BEP = Break Even Point in Quantity (Unit Product)

Fc = Fixed Cost

P = Selling price per unit

Vc = Variable Cost

CM = Contribution Margin

Thus the formula to calculate the Break Even point in units of products sold are:
𝐹𝑖𝑥𝑒𝑑 𝑐𝑜𝑠𝑡
XBE= 𝑈𝑛𝑖𝑡−𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝑈𝑛𝑖𝑡 𝑆𝑎𝑙𝑒 𝑃𝑟𝑖𝑐𝑒

Or
𝑓𝑖𝑥𝑒𝑑 𝑐𝑜𝑠𝑡
XBE= 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 𝑃𝑒𝑟 𝑈𝑛𝑖𝑡

Break Point Even the next point set in the sales quantity can also be set in the amount of Rupiah

sales, by multiplying the Break Even Point formula in units (quantities) sold at the unit selling

price (P), the new equation becomes:

𝐹𝐶
XBE= 𝑃−𝑉𝐶 𝑋 𝑃
Thus the point Break Even point in total rupiah sales is :

Or

Sales formula in units on planned profit :

Or it can be expressed by the formula:

While the formula of selling in rupiah in the planned profit is :

Or by the formula

4. Flattening Method (Average)

This method of smoothing there are several methods including:

a. Single moving average (single moving averages)

Forecasting formula with single moving average method (Eddy Herjanto 1999) 6:

Moving average (Xt) (Munawir, 1986) :

Information :

Xt = Mean moving period t

N = Number of time series used

Ft-1 = Forecast period t + 1

b. Double Moving averages Average)

This method is forecasting by using two counts as in a single moving average, and then

forecasting. Forecasting formula with double moving average method (Makridakis,

second edition) (Letricia, 1997).

c. Formula of Accuracy of Forecasting Results

Here are some formulas about the accuracy of forecasting results

As for the measurement of accuracy

forecasting using MSE (Mean Squared Error) The formula used is (Makridakis, second

edition) (Letricia, 1997) :

 Reference

Herjanto Eddy, 1999, Production and Operations Management. Second edition, Grasindo.
Jakarta.

Letricia B.R., 1997, Cost Accounting: Using the Cost Management Approach. Sixth Edition,
Erland, Jakarta.

Mulyadi, 1993, Cost Accounting: Determination of Cost of Goods. The fifth edition, YKPN
School of Economics, Yogyakarta.

Munawir, 1986, Analysis of financial statements, University of Gajah Mada, Yogyakarta.

RenderBarry, Heizer J., 2001, Principles of Operations Management, English edition, Salemba
Four. Jakarta.

Spyros Makridakis. Steven C. Whellwright. Victor E. Megee was copied by Untung Sus
Andriyanto. Abdul Basiht. Forecasting Methods and Applications The second edition.
Volume 1