BREAK EVEN ANALISIS DAN DEPRESIASI

BREAK EVEN ANALYSIS PENYUSUTAN (DEPRESIASI) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

BREAK EVEN ANALYSIS ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],  Cost A < Cost B Cost B < Cost A

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],VC O = $ / th 12 × $ / jam 1/8 × jam / ton x = ton / th 1,5 x $ / th

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],AC M < AC O AC O < AC M Cost Slope Otomatis = 1,5 Cost Slope Manual = 4 6992,16 + 1,5 x 3610,38 + 4 x

[object Object],[object Object],[object Object],PENYUSUTAN (DEPRESIASI) Ada 3 metode basic untuk menghitung depresiasi : 1. Metode Garis Lurus ( Straight Line – SL) 2. Metode Keseimbangan Menurun ( Declining Balance – DB) 3. Metode Jumlah Angka Tahun ( Sum of the Years Digits – SYD) Depresiasi dipercepat

Metode Garis Lurus ( Straight Line – SL) ,[object Object]

Metode Kes e imbangan Menurun ( Declining Balance – DB) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

R : Laju depresiasi tiap tahun d k : Nilai depresiasi pada tahun ke- k d k * : Jumlah kumulatif depresiasi sampai th ke- k BV k : Nilai buku pada akhir tahun ke- k Rumus :

Metode Jumlah Angka Tahun ( Sum of the Years Digits – SYD) ,[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Rumus :

CATATAN : ,[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object]

Contoh penggunaan rumus : ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

BREAK EVEN ANALISIS DAN DEPRESIASI

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BREAK EVEN ANALISIS DAN DEPRESIASI