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March 30 2015
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Menghitung Titik Impas

By admin - Mon Jun 18, 5:01 pm

Menghitung titik impas akan membuat bisnis usaha Anda lebih aman. Menghitung titik impas tidak boleh terlupakan, sekecil apapun usaha yang Anda miliki. Titik impas ini sering disebut sebagai break even point atau BEP. Setiap pebisnis pasti menginginkan usaha atau bisnisnya untung, tetapi jika Anda tidak menghitung titik impas ini, maka apakah Anda untung atau rugi? Anda tidak akan tahu. Walaupun Anda bekerja keras dari waktu ke waktu untuk perkembangan usaha Anda, tetapi sama sekali Anda belum bisa menentukan apakah Anda untung atau rugi, sebaiknya Anda mulai menghitung titik impas usaha Anda.

Menghitung titik impas

Karena setiap usaha pasti mempunyai satu titik dimana usaha tersebut masih mampu bertahan dan berjalan terus walaupun belum mendapatkan keuntungan. Dan titik inilah yang kemudian disebut sebagai titik impas atau break even point. Pada titik ini, usaha kita tidak rugi tetapi belum untung juga. Di sini adalah titik dimana Anda bisa bernafas lega karena ini adalah awal keberhasilan usaha Anda. Di titik ini, Anda bisa terus berusaha untuk berjalan sambil mengusahakan keuntungan datang ada Anda.

Menghitung titik impas bisa dilakukan dengan dua cara, yaitu dengan cara matematis dan juga cara grafik. Untuk perhitungan dengan cara matematis juga masih dibagi menjadi 2, yaitu titik impas (BEP) dalam rupiah dan juga BEP dalam jumlah atau unit.

  1. Titik impas (BEP) dalam unit, bisa dihitung dengan rumus berikut. BEP = Biaya Tetap : (Harga Jual per Unit : Biaya Variabel Rata-Rata).
  2. Titik impas (BEP) dalam rupiah bisa dihitung dengan rumus berikut. BEP = Biaya Tetap Total : 1 – (Biaya Variabel Rata-Rata : Harga Jual per Unit).

Untuk bisa menghitung titik impas (BEP) tersebut, Anda harus memahami apa yang disebut dengan Biaya Tetap dan Biaya Variabel. Biaya Tetap biasanya disebut dengan fixed cost, yaitu biaya yang umumnya selalu konstan, bahkan di masa sulit sekalipun. Jadi, Biaya Tetap ini tidak akan terpengaruh oleh beberapa perubahan di dalam aktivitas operasi sampai pada kondisi tertentu. Misalnya Anda membuka usaha toko kelontong dan Anda mempunyai 2 orang karyawan yang Anda gaji sebesar Rp 700.000. Jadi, biaya ini setiap bulannya tidak akan berubah atau bisa dikatakan “wajib” untuk dikeluarkan, yang kemudian di sebut biaya ini adalah Biaya Tetap.

Untuk biaya variable adalah biaya yang pada umumnya berubah-ubah sesuai dengan volume bisnis Anda. Misalnya jika Anda mempunyai usaha jahit pakaian dan Anda memberikan upah sebesar Rp 20.000/pakaian. Jadi, jika Anda mendapatkan order pakaian lebih banyak, maka biaya yang harus Anda keluarkan juga lebih banyak. Begitupun sebaliknya, jika order pakaian lebih sedikit, maka biaya variable yang Anda keluarkan juga lebih sedikit.

Menghitung titik impas ini bisa Anda pelajari dengan memahami contoh kasus berikut ini. Misalkan Anda mempunyai usaha jus buah. Biaya Tetap yang Anda keluarkan sebesar Rp 250.000, sedangkan Biaya Variabelnya sebesar Rp 3.000 per unit. Kemudian Anda berencana untuk menjual jus buah tersebut dengan harga Rp 5.000 per gelas, maka titik impas atau BEP-nya adalah sebagai berikut:

  1. BEP (dalam unit) = 250.000 : (5.000 – 3.000) = 125 unit.
  2. BEP (dalam rupiah) = 250.000 : 1 – (3.000 : 5.000) = Rp 625.000.

Jadi kesimpulannya, Anda harus mampu menjual 125 gelas atau menjual sebesar Rp 625.000, maka Anda sudah mencapai titik impas (BEP). Yang artinya, dengan titik impas tersebut, berarti Anda sudah mengembalikan modal awal tanpa adanya kerugian. Dan apabila Anda mampu menjual 126 gelas, maka yang 1 gelas adalah keuntungan Anda.

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