TITIK PULANG MODAL (UPDATE 15 JUN 2013)

(K) Titik Pulang Modal

Andaikan kos untuk mengeluarkan sebotol kicap ialah RM1.70.(ikut harga dan barang anda sendiri)

   (i) Unit keluaran = Kos pengeluaran

                                         Kos seunit

                                

                                =RM36125(ikut angka di penyata kos pengeluaran)

                                  RM 1.70( Gunakan nilai di antara RM1.50-2.50)

                                =21250 unit                                                                                                                        

  Andaikan 19 000 unit dijual pada bulan April 2013.(Gunakan nilai 19000 -25000 unit)

 (ii)Harga jualan seunit=        Jualan

                                           Unit keluaran

                                          

                                          =RM61600

                                              19000                                            

                                           =RM3.00

                                         

   (iii)Kos berubah seunit

         =kos prima(ikut angka di penyata kos pengeluaran)

            Unit keluaran

         =31447

            21250

        =RM1.50

 (iv) Margin caruman seunit=Harga jualan seunit - kos berubah seunit

                                            = RM 3.00 - RM1.50

                                                  =RM1.50

(v)Titik pulang modal (dalam unit)=kos tetap (kos overhed)

                                                           Margin caruman seunit

                                                        = 7928

                                                          RM 1.50

                 

                                                            =5285 unit

(vi)Titik pulang modal (dalam RM)= 5285 unit x harga jualan seunit

                                                         = 5285 x RM3

                                                         = RM15 855