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PRICING STRATEGY & BREAK EVEN POINT (BEP) OLEH : Agia Tessa A Aulia Oktaviani R Domitianus Adhio Elvira Yuniarti Norita Rachman 1

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PRICING STRATEGY&BREAK EVEN POINT (BEP)

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Page 1: pricing strategy

PRICING STRATEGY&

BREAK EVEN POINT (BEP)

OLEH :

Agia Tessa AAulia Oktaviani RDomitianus Adhio

Elvira YuniartiNorita Rachman

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PENGERTIAN TARIF (HARGA/PRICE)

• Price is the “value” that is paid for a good or service received.– Usually defined by money, but not alwaysTarif adalah : harga (nilai uang) yang harus dibayar konsumer

untuk memperoleh atau mengkonsumsi suatu komoditi

• Tarif = UC norm + “a”

“a” = Konstanta : - Profit yang diharapkan - Kemampuan masyarakat

- Kebijakan subsidi - Tarif pesaing

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Pricing Factors

• Product/service costs• Market factors• Sales volume• Competitors’ prices• Competitive advantage• Sensitivity• Desired image

• Economic conditions• Business location• Seasonal fluctuations• Psychological factors• Credit terms/purchase

discounts• Customers’ price

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• To create an “image” for a product or servicePrice is used partially to create the aura of value, contoh : Rolex watches, Rolls Royce cars, dll

• To generate revenues and income• To capture market share or squeeze out a rival• To give customers incentives or disincentives

to use a product or a service• Zero percent financing for cars (incentive). Higher

taxes on cigarettes (price driven dis-incentive).

The Role of Pricing

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Pricing Strategy

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• Penetration Pricing

Low Price High Volume Strategi harga penetrasi adalah menentukan harga awal yang rendah serendah-rendahnya atau murah dengan tujuan untuk penetrasi pasar dengan cepat dan juga membangun loyalitas merek dari pada konsumen.- Contoh : Mass Market Product (Foods stuffs, household goods, etc.)- Suitable for products with long anticipated life cycles- May be useful if launching into a new market

Pricing Strategy

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• Market Skimming

High Price Low Volume Strategi skimming adalah penetapan harga dimana sebuah perusahaan mengenakan suatu harga pengenalan yang tinggi, sering kali disertai dengan promosi besar-besaran.- Suitable for products that have short life cycles or which will face competition at some point in the future - Contoh : Playstation, jewellery, digital technology, new DVDs, etc.

Pricing Strategy

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• Value Pricing

Price based on consumer perseption

- Price set in accordance with customer perceptions about the value of the product/service

- Examples include status products/exclusive products

Pricing Strategy

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• Loss Leader

Sold below cost to attract sales elsewhere

- Typical in supermarkets, e.g. at Christmas, selling bottles of gin at £3 in the hope that people will be attracted to the store and buy other things.

- Purchases of other items more than covers ‘loss’ on item sold.

Pricing Strategy

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• Leader Pricing

Strategi harga leader price adalah menetapkan harga lebih rendah daripada harga pasar / harga normal untuk meningkatkan omset penjualan / pembeli.

- Contoh : biasanya ritel jenis hipermarket memberikan promosi harga yang lebih murah daripada harga normal.

Pricing Strategy

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• Psychological Pricing

Used to play on consumer perceptionsMenetapkan harga yang ganjil atau sedikit di bawah harga yang telah ditentukan dengan tujuan secara psikologis pembeli akan mengira produk yang akan dibeli lebih murah. - Contoh : Barang yang tadinya dihargai Rp. 100.000,- diubah menjadi Rp. 99.990,- di mana konsumen mungkin akan melihat 99.990 jauh lebih murah daripada Rp. 100.000,-.

Pricing Strategy

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• Going Rate (Price Leadership)

Prices set following lead of rivalsPenetapan harga produk baik barang maupun jasa diserahkan para pimpinan pasar / pemimpin pasar dan tidak menetapkan harga sendiri.- May follow pricing leads of rivals especially where those rivals have a clear dominance of market share- Contoh : banks, petrol, supermarkets, electrical goods – find very similar prices in all outlets

Pricing Strategy

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• Tender Pricing

- Many contracts awarded on a tender basis - Firm (or firms) submit their price for carrying

out the work - Purchaser then chooses which represents best value- Mostly done in secret

Pricing Strategy

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• Price Discrimination

Different Price, Same good/Service- Charging a different price for the same good/service in different markets- Requires each market to be impenetrable- Requires different price elasticity of demand in each market- Contoh : Prices for rail travel differ for the same journey at different times of the day

Pricing Strategy

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• Destroyer Pricing/Predatory Pricing

Aims to force out competitor

- Deliberate price cutting or offer of ‘free gifts/products’ to force rivals (normally smaller and weaker) out of business or prevent new entrants

- Anti-competitive and illegal if it can be proved

Pricing Strategy

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• Absorption/Full Cost Pricing

- Full Cost Pricing – attempting to set price to cover both fixed and variable costs

- Absorption Cost Pricing – Price set to absorb’ some of the fixed costs of production

Pricing Strategy

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• Marginal Cost Pricing

-> Marginal cost – the cost of producing ONE extra or ONE fewer item of production-> MC pricing – allows flexibility -> Particularly relevant in transport where fixed costs may be relatively high-> Allows variable pricing structure -> on a flight from London to New York – providing the cost of the extra passenger is covered, the price could be varied a good deal to attract customers and fill the aircraft

Pricing Strategy

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• Contribution Pricing

Contribution = Selling Price – Variable (direct costs)

- Prices set to ensure coverage of variable costs and a ‘contribution’ to the fixed costs

- Similar in principle to marginal cost pricing

Pricing Strategy

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• Target Pricing

- Setting price to ‘target’ a specified profit level

- The target pricing method is used most often by public utilities, like electric and gas companies, and companies whose capital investment is high, like automobile manufacturers.

Pricing Strategy

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• Cost-Plus Pricing

- Cost-plus pricing is the simplest pricing method. - The firm calculates the cost of producing the product and adds on a percentage (profit) to that price to give the selling price.

- Calculation of the average cost (AC) plus a mark up

- AC = Total Cost/Output

Pricing Strategy

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• Influence of Elasticity

- Any pricing decision must be mindful of the impact of price elasticity- The degree of price elasticity impacts on the level of sales and hence revenue- Elasticity focuses on proportionate (percentage) changes

Pricing Strategy

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Taktik dalam Memantapkan Harga Pasar

• Diskon

1. Diskon Tunai : pengurangan harga yg ditawarkan kpd konsumen sbg imbalan

2. Diskon Fungsional : diskon terhadap grosir dan pengecer sbg fungsi penyalur

3. Diskon Musiman : suatu pengurangan harga untuk pembelian produk di luar musim yang berlaku.

• Potongan

Potongan harga merupakan pengurangan harga dari daftar harga jenis lainnya. Keunggulannya potongan harga yang sederhana dapat merangsang permintaan karena pengaruh sementara yg dapat dilakukan tanpa mengubah struktur harga dasar .

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Pricing Strategies in the Health Care Industry

• The influencing factors on medical device pricing

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• BREAK EVEN POINT

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Pengertian BEP• Break Even Point (BEP) adalah suatu keadaan perusahaan

dimana dengan keadaan tersebut perusahaan tidak mengalami kerugian juga perusahaan tidak mendapatkan laba sehingga terjadi keseimbangan atau impas. Hal ini bisa terjadibila perusahaan dalam pengoperasiannya menggunakan biaya tetap dan volume penjualannya hanya cukup untuk menutup biaya tetap dan biaya variable (Syarifuddin Alwi, 1990).

• Break Even Point (BEP) adalah suatu keadaan perusahaan dimana dengan keadaan tersebut perusahaan tidak mengalami kerugian juga perusahaan tidak mendapatkan laba sehingga terjadi keseimbangan atau impas. hal ini bisa terjadi bila perusahaan dalam pengoperasiannya menggunakan biaya tetap dan volume penjualannya hanya cukup untuk menutup biaya tetap dan biaya variable (Bambang Riyanto, 1995 ).

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• JUMLAH PENDAPATAN=

JUMLAH PENGELUARANATAU

TR = TC

BREAK EVEN POINT (TITIK IMPAS)

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Rp.

JML.

TC

TR

BEP

KURVA BEP

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Rumusan untuk menghitung BEP

a. Atas dasar rupiahBEP (Rp) = FC

1 – VC/S

b. Atas dasar unit BEP (Q) = FC

P – VC

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Keterangan :FC = Biaya tetapVC = Biaya variabel per unitP = Harga jual per unitS = PenjualanBEP (Rp) = Jumlah untuk produk yang dihasilkan impas dalam rupiahBEP (Q) = Jumlah untuk produk yang dihasilkan impas dalam unit

Rumusan untuk menghitung BEP

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Analisa Break Even Point

• Analisa Break Even Point atau titik impas adalah cara mengetahui volume penjualan minimum agar perusahaan tidak menderita rugi juga belum memperoleh keuntungan (dengan kata lain = 0) (Mulyadi, 1990).

• Oleh sebab itu pihak perusahaan harus berusaha bagaimana cara meningkatkan laba untuk memperoleh laba yang maksimum dengan melihat volume penjualannya.

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• Analisa BEP dapat membantu pimpinan dalam mengambil keputusan antara lain:a. Jumlah penjualan minimum yang harus dipertahankan agar perusahaan tidak mengalami kerugian.b. Jumlah penjualan yang harus dicapai untuk memperoleh keuntungan tertentu.c. Seberapa jauhkah berkurangnya penjualan agar

perusahaan tidak menderita rugi.d. Untuk mengetahui bagaimana efek perubahan harga jual, biaya dan volume penjualan terhadap keuntungan yang akan diperoleh.

(Syafaruddi Alwi ,1990)

Kegunaan Analisa Break Even Point

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• Analisa Break Even Point adalah suatu teknik analisa untuk mempelajari hubungan antara biaya tetap, biaya variabel, keuntungan dan volume kegiatan. Oleh karena analisa tersebut sering disebut biaya, keuntungan dan volume

kegiatan (Bambang Riyanto, 1995)• Dalam analisa BEP terdapat dua macam biaya:

a. Biaya Tetap

b. Biaya Variable

Analisa Break Even Point

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• Biaya Tetap Adalah biaya yang tetap sama dalam jumlah seiring dengan kenaikan atau penurunan keluaran kegiatan.

Adapun biaya tersebut meliputi: Gaji, Penyusutan, Asuransi, Sewa, Bunga Utang, Biaya kantor.

Jenis pengeluaran tertentu harus digolongkan sebagai biaya tetap hanya dalam rentang kegiatan yang terbatas. Rentang kegiatan yang terbatas ini disebut dengan rentang yang relevan. Total biaya tetap akan berubah di luar kegatan yangrelevan.

Analisa Break Even Point

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• Biaya Variable Adalah biaya yang meningkat dalam total seiring dengan peningkatan keluaran kegiatan dan menurun dalam total seiring dengan penurunan keluaran kegiatan.

Biaya variabel itu antara lain adalah sebagai berikut: Bahan baku, Upah buruh langsung, Biaya produksi, Biaya pemasaran.

Hubungan antara kegiatan produksi dan biaya variabel yang ditimbulkannya biasanya dianggap seakan-akan bersifat linear. Total biaya variabel dianggap meningkat dalam jumlah yang konstan untuk peningkatan setiap unit kegiatan. Namun, hubungan yang sebenarnya sangat jarang bersifat linear secara sempurna pada seluruh rentang relevan yang mungkin. Misalnya, pada saat volume kegiatan meningkat sampai ke tingkat tertentu, barangkali manajemen akan menambah mesin produksi yang baru. Akibatnya, biaya kegiatanper unit akan berbeda-beda pada berbagai tingkat kegiatan. Meskipun demkian, dalam rentang relevan tertentu, hubungan antara kegiatan dan biaya variabelnya kurang lebih bersifat linear.

Analisa Break Even Point

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Profit in health care facility are influenced by :• Rates• Volume• Variable cost• Fixed cost• Payer mix• Bad debts

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BEP IN HEALTH CARE INDUSTRY

1. Traditional Application fixed cost

Break even volume in units = --------------------------- Rate – Variable cost

fixed cost + targeted NI

Break even volume in units = ----------------------------------Rate – Variable cost

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Contoh :

• Variable cost per case = Rp.1.000• Fixed cost per period = Rp.100.000• Rate per case = Rp. 2.400

100.000Break even volume in units = ------------------------

2.400 – 1.000 = 71,4 kasus

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Contoh :

• Bila net income/profit diperhitungkan

Asumsi net income = Rp. 6.000

100.000 + 6.000Break even volume in units = ------------------------

2.400 – 1.000 = 75,7 kasus

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BEP IN HEALTH CARE INDUSTRY

2. Multiple-payer model1. Cost payers

paying average cost of services provided2. Fixed-price payers

paying an established fee per unit of service3. Charge payers

paying on the basis of internally set prices

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BEP IN HEALTH CARE INDUSTRY

(1-CO)F + NIBreak even volume in units = ----------------------------------

CHxPi+ FPxPe - (1-C0)V

V = variable cost per unit of outputF = fixed cost per periodNI = targeted net incomePi = internally set price that is paid by charge payersPe = externally set price paid by fixed price payersCO = proportion of cost payersCH = proportion of charge payersFP = proportion of fixed price payers

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• (1-CO)F – the portion of fixed cost (F) that is not paid by cost payers (CO)

• NI – targeted net income• CHxPi – the weighted price paid by charge

payers• CHxPe – the weighted price paid by fixed price

payers• (1-CO)V – the net variable cost that remains

after reflecting the proportion paid by cost payers

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Contoh perhitungan Pi :

• 10% pasien bayar = Rp. 2.400 (100%)• 20% pasien bayar (90%xRp. 2.400)

CH = 10% + 20% = 30%Pi = (1x2.400)x1/3 + (90%x2.400)x2/3Pi = Rp.2.240

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Contoh perhitungan Pe:

• Medicare pays = Rp. 2.000 per case sebanyak 40%

• HMO pays = Rp. 2.200 per case sebanyak 10%

FP = 40% + 10% = 50%Pe = (40%/50%)*2.000 + (10%/50%)*2.200Pe = Rp. 2.040

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Contoh perhitungan Break even volume in units 2. Multiple payer

Asumsi : Payer proportion Payment method20% pay average cost40% pay Rp. 2000/case (fixed payer)10% pay Rp.2.200/case (fixed payer)10% pay 100% of charge (Rp.2.400/case)20% pay 90% of charge (Rp. 2.160/case)Variable cost = 1000, fixed cost = 100.000, profit = 6000

(1-20%)x100.000+6.000Break even volume in units = --------------------------------------------------

(30%x2.240) + (50%x2.040) – (80%x1000)= 96,413

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Contoh perhitungan keuntungan :Asumsi 96,4 kasus sbg break even volume

Pendapatan :Average cost = (100.000+96,4x1000)/96,4 = 2.037,3420% x 96,4 x Rp. 2.037.34 = 39.279,9240% x 96,4 x Rp. 2000 = 77.120,0010% x 96,4 x Rp.2.200 = 21.208,0010% x 96,4 x Rp.2.400 = 23.136,0020% x 96,4x Rp. 2.160 = 41.644,80

202.388,72Fixed cost = 100.000,00Variable cost = 96,4 x 1.000 = 96.400,00Net income (NI) = 5.988,72

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Computing of marginal profit of volume changes

Change in profit = change in units x profitability indexprofitability index = CH(Pi-V) + FP(Pe-V)

Contoh :Profitability index = 30%(2.240-1.000)+50%(2.040-1.000)

= Rp.892Arti : output bertambah satu unit maka profit naik Rp. 892

output berkurang satu unit maka prtofit turun Rp. 892

Berapa volume yang boleh berkurang sebelum profit turun Rp.2000??(6000-2000) = volume change x 892Volume change = 4.48 cases

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Rate-Setting Analysis

Price=Average cost+profit requirement+loss on fixed price patient

NI (AC-Pe) x FP x QPi = AC + ---- + --------------------- CHxQ CHxQ

Q = total budgeted volume in unitsAC = average cost per units = F/Q +V

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Contoh perhitungan harga:

• Average cost = 2.037,34• NI/(CHxQ) = 6000/(30%x96,4) = 207,47• ((AC-Pe)x(FPxQ))/(CHxQ)=

((2037,34-2040)x(50%x96,4))/(30%x96,4)= 4,43

Pi = 2037,34+207,47+4,43 = 2240,38

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• The defined price must be increased to reflect write off due to discount, bad debts, or charity care

• Price = Pi /(1-write off percentage)• The write off percentage =

(10%/30%)*(1-1) + (20%/30%)*(1-90%)=0,0667

Price = 2.240/(1-0,0667)= 2400

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TERIMA KASIH

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