{"id":36217,"date":"2025-09-09T13:51:49","date_gmt":"2025-09-09T06:51:49","guid":{"rendered":"https:\/\/umsu.ac.id\/berita\/?p=36217"},"modified":"2025-09-09T13:51:49","modified_gmt":"2025-09-09T06:51:49","slug":"break-even-point-pengertian-rumus-dan-cara-menghitungnya","status":"publish","type":"post","link":"https:\/\/umsu.ac.id\/berita\/break-even-point-pengertian-rumus-dan-cara-menghitungnya\/","title":{"rendered":"Break Even Point: Pengertian, Rumus dan Cara Menghitungnya"},"content":{"rendered":"<h2>Break Even Point: Pengertian, Rumus dan Cara Menghitungnya<\/h2>\n<p>Dalam dunia bisnis dan manajemen, memahami konsep Break Even Point (BEP) sangat penting untuk menentukan kapan sebuah usaha mulai menghasilkan keuntungan. Artikel ini akan membahas secara lengkap tentang pengertian Break Even Point, rumus yang digunakan, serta cara menghitungnya dengan mudah.<\/p>\n<h3>Pengertian Break Even Point<\/h3>\n<p>Break Even Point adalah titik dalam bisnis dimana total pendapatan sama dengan total biaya (tetap dan variabel), sehingga tidak ada laba maupun kerugian yang dihasilkan. Dengan kata lain, BEP menunjukkan jumlah produk yang harus dijual agar biaya produksi dan operasional dapat ditutup sepenuhnya.<\/p>\n<p>Memahami BEP membantu pengusaha dalam mengambil keputusan strategi, seperti menentukan harga jual, mengatur biaya, dan merencanakan target penjualan.<\/p>\n<h3>Rumus Break Even Point<\/h3>\n<p>Secara umum, rumus Break Even Point dapat dihitung dalam satuan unit produk maupun dalam nilai rupiah. Berikut rumus dasar BEP:<\/p>\n<ul>\n<li>BEP (unit) = Biaya Tetap \/ (Harga Jual per Unit \u2013 Biaya Variabel per Unit)<\/li>\n<li>Biaya Tetap adalah biaya yang tidak berubah meskipun jumlah produksi berubah, seperti sewa, gaji tetap, dan listrik.<\/li>\n<li>Harga Jual per Unit adalah harga yang ditetapkan untuk setiap produk yang dijual.<\/li>\n<li>Biaya Variabel per Unit adalah biaya yang berubah sesuai jumlah produksi, seperti bahan baku dan upah tenaga kerja langsung.<\/li>\n<\/ul>\n<h3>Cara Menghitung Break Even Point<\/h3>\n<p>Misalkan sebuah usaha memproduksi tas dengan data berikut:<\/p>\n<ul>\n<li>Biaya Tetap = Rp 10.000.000<\/li>\n<li>Harga Jual per Unit = Rp 100.000<\/li>\n<li>Biaya Variabel per Unit = Rp 60.000<\/li>\n<li>Maka, BEP = Rp10.000.000 \/ (Rp 100.000 \u2013 Rp60.000)<br \/>\n= Rp 10.000.000 \/ Rp 40.000<br \/>\n= 250 tas<br \/>\nArtinya, usaha tersebut harus menjual 250 tas per bulan untuk balik modal.<\/li>\n<\/ul>\n<p>Dengan memahami pengertian, rumus, dan cara menghitung BEP, pelajar dan pelaku bisnis dapat membuat keputusan yang lebih tepat dan strategis. Jangan lupa untuk selalu memperhatikan biaya tetap dan variabel agar perhitungan BEP akurat dan bermanfaat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Break Even Point: Pengertian, Rumus dan Cara Menghitungnya Dalam dunia bisnis dan manajemen, memahami konsep Break Even Point (BEP) sangat penting untuk menentukan kapan sebuah usaha mulai menghasilkan keuntungan. Artikel ini akan membahas secara lengkap tentang pengertian Break Even Point, rumus yang digunakan, serta cara menghitungnya dengan mudah. Pengertian Break Even Point Break Even Point [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":36220,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"0","post_reading_time_wpm":"300","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"0","show_post_related":"0","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":""},"footnotes":""},"categories":[80],"tags":[23356,23353,23355,23354],"class_list":["post-36217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","tag-break-even-point","tag-cara-menghitung-break-even-point","tag-pengertian-break-even-point","tag-rumus-break-even-point"],"_links":{"self":[{"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/posts\/36217","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/comments?post=36217"}],"version-history":[{"count":1,"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/posts\/36217\/revisions"}],"predecessor-version":[{"id":36222,"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/posts\/36217\/revisions\/36222"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/media\/36220"}],"wp:attachment":[{"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/media?parent=36217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/categories?post=36217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/umsu.ac.id\/berita\/wp-json\/wp\/v2\/tags?post=36217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}