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Biaya Pemain (52 Weeks X 450,000) 23,400,000 Pembuktian Gaji Pelatih 1,000,000 Penjualan Perseorangan (198,099 X 30) Gaji Pengurus 2,500,000 Penerimaan Sponsorship Menang Kandang Lawan (5 X 200,000) 1,000,000 Penerimaan Match Fee Menang Kandang Sendiri (10 X 100,000) 1,000,000 Penerimaan Tiket Harga Terusan Penyusutan Stadion 4,000,000 Total Penerimaan Sponsorship Revenue (12,000,000) Biaya Pemeliharaan Stadion 1,000,000 Biaya Variabel Match Fee (38 Pertandingan X 500,000) (19,000,000) Contribution Margin Listrik, Air dan Lain-Lain 600,000 Penerimaan Tiket Harga Terusan (1,000,000) Biaya Tetap Cetak Buku (3 X 25,315 X 19 Pertandingan) 1,442,955 Biaya Pemain (52 Weeks X 450,000) Total Net Fixed Costs 3,942,955 Gaji Pelatih
Gaji Pengurus BEP Penonton Perorangan 131,432 Orang Menang Kandang Lawan (5 X 200,000) BEP Penonton Perorangan Per Pertandingan 6,917 Orang Menang Kandang Sendiri (10 X 100,000)
Penyusutan Stadion Keuntungan Sebelum Pajak 15,000,000 Biaya Pemeliharaan Stadion Target Penonton Perorangan 631,432 Orang Listrik, Air dan Lain-Lain Target Penonton Per Pertandingan 33,233.25 Orang Cetak Buku (3 X 25,315 X 19 Pertandingan)
Total Biaya Tetap Tidak bisa tercapai karena melebihi kapasitas stadion. Cara paling mudah adalah cari tambahan sponsor paling tidak Net Profit sebesar £ 6,000,000
Pembuktian Penjualan Perseorangan (198,099 X 30) 3,942,955 Penerimaan Sponsorship 12,000,000 Penerimaan Match Fee 19,000,000 Penerimaan Tiket Harga Terusan 1,000,000 Total Penerimaan 35,942,955
Biaya Variabel - Contribution Margin 35,942,955
Biaya Tetap Biaya Pemain (52 Weeks X 450,000) 23,400,000 Gaji Pelatih 1,000,000 Gaji Pengurus 2,500,000 Menang Kandang Lawan (5 X 200,000) 1,000,000 Menang Kandang Sendiri (10 X 100,000) 1,000,000 Penyusutan Stadion 4,000,000 Biaya Pemeliharaan Stadion 1,000,000 Listrik, Air dan Lain-Lain 600,000 Cetak Buku (3 X 25,315 X 19 Pertandingan) 1,442,955 Total Biaya Tetap 35,942,955
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Property AutomobileInsurance Insurance Total
Sales 4,200,000 12,000,000 16,200,000 Less Variable Expenses 3,830,000 9,600,000 13,430,000 Contribution Margin 370,000 2,400,000 2,770,000 Less Direct Fixed Expenses 400,000 500,000 900,000 Segment Margin (30,000) 1,900,000 1,870,000 Less Common Fixed Costs 100,000 200,000 300,000 Operating Income (Loss) (130,000) 2,100,000 1,970,000
Property AutomobileInsurance Insurance Total
Sales - 10,560,000 10,560,000 Less Variable Expenses - 8,448,000 8,448,000 Contribution Margin - 2,112,000 2,112,000 Less Direct Fixed Expenses - 500,000 500,000 Segment Margin - 1,612,000 1,612,000 Less Common Fixed Costs - 300,000 300,000 Operating Income (Loss) - 1,912,000 1,912,000
Property AutomobileInsurance Insurance Total
Sales 4,620,000 12,960,000 17,580,000 Less Variable Expenses 4,048,000 10,368,000 14,416,000 Contribution Margin 572,000 2,592,000 3,164,000 Less Direct Fixed Expenses - 500,000 500,000 Segment Margin 572,000 2,092,000 2,664,000 Less Common Fixed Costs 250,000 500,000 750,000 Operating Income (Loss) 322,000 2,592,000 2,914,000
