BREAK EVEN AND

OPTIMIZATION ANALYSIS
Stephana Dyah Ayu R.,SE.,MSi.,Akt

Materi
1.Break-Even Analysis one product
2.Break-Even Analysis Two
Alternatives
3.Break-Even Analysis Multiple
Alternatives.
4.General Optimization Analysis,
5. Optimization Analysis Multiple
Alternatives.

KEY WORD
TC = Total Cost
TR = Total Revenue
CR = Annual Equivalent Cost Capital
Recovery with Return
C = Cost
BEP = Break Even Point

ONE PRODUCT

BEP?
MULTIPLE
PRODUCT

TCA1 = TCA2
TR = TC

BEP ONE PRODUCT

TR = TC
Penjualan = Fixed Cost + Variable Cost
P x Q = F C + vC.Q

Example
The Tyson Company produces a single product
with the following cost and price data:
Total
Total fixed
fixed costs
costs
Variable
Variable costs
costs per
per unit
unit
Selling
Selling price
price per
per unit
unit

$100
$100
55
10
10

BEP-ANALYSIS
TR = TC
Penjualan = Fixed Cost + Variable Cost
P x Q = F C + vC.Q
10Q = 100 + 5Q
Q = 20

Grafik BEP
Revenue
$500 --

Total Revenue

450 -451 --

0)
0
1
($
t
i
f
Pro

452 -453 -250 -200 -100 -- Loss

50 --

0 --

Variable Expenses
($5 per unit)

Break-Even Point
(20, $200)

150 --

Loss
|

Total Cost

Fixed Expenses ($100)

|

10

15

20

25

30

35

40

45 50 55
Units Sold

60

BEP MULTIPLE PRODUCTS

TCA1
= TCA2
= TC A3
=TCAn

BEP MULTIPLE PRODUCTS

When two or more alternative are a
function of the same variables , it may be
desireable to find the value of the variable
that will result in equal cost for the
alternatives being considered.
The value = Break event point

ALTERNATIVE 1
Provision of power supply and purchase of
electrical unit, total cost $ 1800. Salvage
value of this equipment at the end of the
4-year period, estimated at $ 600. The
cost of electric power per hour of
operation is estimated at $ 1.1,
maintanance is estimated at $ 360 per
year and the interest rate is 12 %

ALTERNATIVE 2
Purchase a gasoline powered pumping
unit at cost $ 550. This equipment have no
salvage value at the end of the at the 4
year period. The cost of fuel and oil per
hour operation is estimated at $ 0.35 per
hour operation, and the cost of operation
attention chargeable to the eqipment when
it runs is $ 1.40 per hour

Which one ?
1.At 400 hour operation
2.At 700 hour operation

ELECTRICAL UNIT (A1)

CR = ($1800 -$600)(A/p,12,4)+600(0.12)
= $ 467
CM = $ 360
CP = $1.1 /hour
TC = F C
+ vC.Q
TC = CR + CM + CPH
TC = ($467 + $360) + ($1.1)x Hour

ALTERNATIVE 2
CR = $550 (A/P,12,4)=$181
CF = ( $0.6+$1.4+0.35)/ Hour
TC = F C
TC = CR
TC = $181

+ vC.Q
+ CF
+ ($2.35)x Hour

BEP ANALYSIS
TC A1 = ($467 + $360) + ($1.1)x Hour
TC A2 = $181 + ($2.35)x Hour
BEP
TC A1 = TC A2
($467+$360)+($1.1)H = $181+($2.35)H
H = $181 ($467 + 360)
$ 1.1 - $ 2.35
H = 517

SETELAH MENGETAHUI
BEP BIAYA DARI KEDUA
ALTERNATIVE MAKA APA
YANG ANDA SIMPULAKAN
& SARANKAN ?

Alternatif mana yang sebaiknya

dipilih ?
1.At 400 hour operation
A 1 atau A2 ?
2.At 700 hour operation
A 1 atau A 2 ?

Grafik BEP 2 alternatif

Annual

Electric unit (A1)

Equivalent
Cost

A2

Break-Even Point
(517,$1396)

A1

Annual Hours of Operation

Gasoline
Unit (A2)

BEP MULTIPLE
ANALYSIS
STEEL

First cost/sq foot (a)

Annual Maintannace (b)
Annual HVAC/sq foot (c)
Estimated life in years (d)
Estimated sale value from
first cost (e)

72
14.000
3
20
80%

CONCRE
TE
BLOCK

76
9.000
3,4
20
100%

FRAME
AND
BRICK

81
6.000
3,9
20
110%

BEP MULTIPLE
ANALYSIS
Dengan tingkat
bunga 18 %

STEEL
CONCRETE BLOCK
FRAME AND BRICK

TC = FC + Vc.Q
=b+
{(axQx[100%-e]xA/P,18,20)+
(axQxex18%) + (cxQ)}
16,06Q + 14.000
17,08Q + 9.000
18,42Q + 6.000

BEP MULTIPLE ANALYSIS

BEP
Considering Alternatives By Pairs
Steel
Vs Concentrate
Steel
Vs Frame
Consentrate Vs Frame

Grafik BEP 3 alternatif

Annual

Frame

Equivalent
Cost

Concentrate

Steel

Concentrate

Frame
2240

3390

4900

Area in square feet

OPTIMIZATION
ANALYSIS

Konsep dasar yang digunakan:

Diferensial (Calkulus)

Minimum-Cost Life

The average annual total cost of an asset with

constantly increasing operating and maintanance cost
is :

P
m
TC M (n 1)
n
2

Minimum-Cost Life

TC = Average annual total cost

P = First Cost of the asset
M = annual constant portion of operating cost
m = ammount by which maintanance increase each
year
n = life of the asset in years

Minimum-Cost Life

Minimum-cost or optimum
life can be found
mathematically by
differential calculus.
Titik Ekstrim terjadi ketika :
turunan pertama =0

dTC
P m
2 0
dn
n
2
2P
n
m

Minimum Annual
Equivalent Total Cost
Minimum Annual Equivalent Total Cost
can be found mathematically by
differential calculus.
Titik Ekstrim terjadi ketika : turunan
pertama =0

SEKIAN DAN
TERIMAKASIH