ABSTRACT Each company is generally aimed at obtaining the maximum profit. In achieving these goals, at the least the company can over the costs incurred so the company does not loss. As one tool in this is the break even point analysis with the analysis of break even point, it can be seen at the level of how the proceeds of sales volume equal to total cost. Companies in this condition did not earn profit and no loss. This situation is commonly referred to as the break even. Thus, companies can make policy and strategy – a strategy that sales volume exceeded the volume of sales at break even point, so the company can earn profit. After the data is proceed it was found that the break even point P.D. Mulia achieved at the level of sales or 3.832 units or Rp. 632.307.604,00 , a minimum sales amount to obtain the desired profit in 2010 amounted to Rp. 1.474.962.479,00 and the margin of safety of 47,38%. Keywords : sales volume, profit, break even point, margin of safety, fixed costs, variabel cost, mixed cost
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ABSTRAK Setiap perusahaan pada umumnya bertujuan memperoleh laba yang maksimal. Dalam mencapai tujuan tersebut, perusahaan harus dapat menjual produknya melebihi biaya yang dikeluarkan sehingga perusahaan tidak mengalami kerugian. Tetapi dalam kenyataannya ada perusahaan yang mengalami suatu kesulitan dalam menggolongkan biaya – biaya baik biaya tetap dan biaya variabel, sehingga perusahaan tidak dapat mengetahui bagaimana perubahan – perubahan yang terjadi apabila biaya – biaya berubah. Oleh karena itu penelitian ini mencoba untuk menggunakan Analisa Break Even Point agar dapat membagi setiap biaya yang ada, dapat menutupi biaya yang telah dikeluarkan dengan menjual produk lebih dari biaya yang telah dikeluarkan dan juga agar dapat mengetahui dan mengadakan persiapan atas perubahan biaya yang akan terjadi dan bagaimana perusahaan dapat mengantisipasinya. Metode yang dipakai yaitu dengan pendekatan matematis (BEP dalam unit dan rupiah), dengan teknik contribution margin, perencanaan laba, dan margin of safety. Setelah data diolah maka didapatkan bahwa titik impas (break even point) P.D Mulia dicapai pada tingkat penjualan 3.832 unit atau Rp. 632.307.604,00, besarnya penjualan minimal untuk memperoleh keuntungan yang diinginkan yaitu sebesar Rp. 1.474.962.479,00, dengan Rasio Batas Keamanan sebesar 47,38 %. Kata – kata kunci : titik impas, rasio batas keamanan, biaya - biaya
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DAFTAR ISI Halaman HALAMAN JUDUL.......................................................................................................... i HALAMAN PENGESAHAN ........................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI ............................................................ iii KATA PENGANTAR ..................................................................................................... iv ABSTRACT ....................................................................................................................... vi ABSTRAK ...................................................................................................................... vii DAFTAR ISI .................................................................................................................. viii DAFTAR GAMBAR ....................................................................................................... xi DAFTAR TABEL ........................................................................................................... xii
BAB I PENDAHULUAN ................................................................................................. 1 1.1 Latar Belakang Penelitian .............................................................................. 1 1.2 Identifikasi Masalah ....................................................................................... 4 1.3 Maksud dan Tujuan Penelitian ....................................................................... 4 1.4 Kegunaan Penelitian ....................................................................................... 5
BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN .................................... 6 2.1 Kajian Pustaka ............................................................................................. 6 2.1.1 Pengertian Analisis Biaya – Volume – Laba ..................................... 6 2.1.2 Pengertian Break Even Point ............................................................. 7
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2.1.3 Pengertian Analisa Break Even Point ................................................ 8 2.1.4 Asumsi–asumsi Analisa Break Even Point ........................................ 9 2.1.5 Manfaat Analisa Break Even Point9 2.1.6 Pengertian Biaya .............................................................................. 12 2.1.7 Klasifikasi Biaya .............................................................................. 12 2.1.7.1 Biaya Tetap.......................................................................... 12 2.1.7.2 Biaya Variabel ..................................................................... 14 2.1.7.3 Biaya Semi Variabel ............................................................ 15 2.1.8 Perhitungan Break Even Point ......................................................... 17 2.1.9 Perencanaan Laba ............................................................................ 20 2.1.10 Margin Pengaman ........................................................................... 21 2.1.11 Perubahan – perubahan Biaya yang mempengaruhi Break Even ... 22 2.2 Kerangka Pemikiran.................................................................................... 23
BAB III METODE PENELITIAN.................................................................................. 25 3.1 Objek Penelitian ......................................................................................... 25 3.2 Jenis Penelitian........................................................................................... 25 3.3 Teknik Pengumpulan Data ......................................................................... 26 3.4 Metode Analisis Data ................................................................................. 26
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................................ 29 4.1 Gambaran Umum Laporan Penghasilan P.D Mulia .................................. 29
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4.2 Biaya – biaya yang dikeluarkan oleh P.D Mulia ....................................... 31 4.3 Pemisahan biaya ke dalam biaya tetap dan biaya variabel ........................ 33 4.4 Perhitungan Break Even Point dan Tingkat Volume Penjualan pada P.D Mulia ................................................................................................... 37 4.5 Gambar Break Even Point ......................................................................... 39 4.6 Pembahasan Penelitian............................................................................... 41 4.6.1 Pengaruh perubahan biaya tetap ...................................................... 42 4.6.2 Pengaruh perubahan biaya variabel ................................................. 45 4.6.3 Pengaruh perubahan harga jual ........................................................ 48
BAB V SIMPULAN DAN SARAN ............................................................................... 52 5.1 SIMPULAN ............................................................................................... 52 5.2 SARAN ...................................................................................................... 53
DAFTAR PUSTAKA ..................................................................................................... 55 DAFTAR RIWAYAT HIDUP PENULIS ( CURRICULUM VITAE ) ......................... 56
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DAFTAR GAMBAR Halaman Gambar 1
Break Even Point ................................................................................ 11
Gambar 2
Biaya Tetap ......................................................................................... 13
Gambar 3
Biaya Variabel .................................................................................... 14
Gambar 4
Biaya Semi Variabel ........................................................................... 15
Gambar 5
Break Even Point ................................................................................ 39
Gambar 6
BEP jika biaya tetap naik dan Contribution Margin ........................... 45
Gambar 7
BEP jika biaya variabel naik dan Contribution Margin ...................... 48
Gambar 8
BEP jika harga jual naik dan Contribution Margin ............................ 51
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DAFTAR TABEL Halaman Tabel I
Data penjualan tahun 2010 ................................................................. 30
Tabel II
Data biaya – biaya............................................................................... 32
Tabel III
Data pemisahan biaya ke dalam biaya tetap, biaya variabel dan biaya semi variabel ............................................................................. 33
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