Daerah Penjualan

Bandung
Bogor
Jumlah

Produk A
Unit
Harga
Jumlah
7,000
60,000 420,000,000

Produk B
Unit
Harga
Jumlah
10,500
75,000 787,500,000

2,327,500,000

60,000 180,000,000

4,500

75,000 337,500,000

6,000

80,000 480,000,000

997,500,000

10,000

600,000,000

15,000

1,125,000,000

20,000

1,600,000,000

3,325,000,000

B
C

16,000
22,000

2
1

32,000
22,000

Produk B
SUR
Kebutuhan
1
9,000
1.5
24,000
2
44,000

Produk C
SUR
Kebutuhan
2
18,000
1
16,000
0
0

63,000

77,000

34,000

Keterangan
Keperluan

X
63,000

Y
77,000

Z
34,000

Persediaan Akhir
Bahan yg trsedia
Pers Awal

4,000
67,000
5,000

3,000
80,000
6,000

7,000
41,000
6,000

Renc. Pembelian

62,000

74,000

35,000

Harga per unit

Nilai Pembelian

X
Y
Z

Total (Rp)

3,000

Keterangan
A
B
C
Rencana Penjualan
10,000
15,000
20,000
Persediaan Akhir
2,000
2,500
3,000
Jumlah
12,000
17,500 Produk 23,000
A
Barang
Produksi
SUR
Kebutuhan
Persediaan Awal
3,000
1,500
1,000
A
9,000
Rencana Produksi
9,000 9,000
16,0001
22,000

Bahan

Produk C
Unit
Harga
Jumlah
14,000
80,000 1,120,000,000

7,000
6,000
5,000
434,000,000 444,000,000 175,000,000

Produk A
Q
P
Total
9,000
7,000 63,000,000
9,000
6,000 54,000,000
18,000
5,000 90,000,000
Total
207,000,000

Produk B
Q
P
Total
32,000
7,000 224,000,000
24,000
6,000 144,000,000
16,000
5,000 80,000,000
Total
448,000,000

Produk C
Q
P
Total
22,000
7,000 154,000,000
44,000
6,000 264,000,000
0
5,000
0
Total
418,000,000

Total
Q
Rp
63,000 441,000,000
77,000 462,000,000
34,000 170,000,000
Total 1,073,000,000

Elemen
Bahan
X
Y
Z

Pers Awal
Q

5,000
6,000
6,000

7,000
6,000
5,000

3,000
1,500
1,000

30,000
40,000
45,000

Total
A
B
C
Total

Barang

Produksi

A
B
C

9,000
16,000
22,000

Barang

Produksi

A
B
C

9,000
16,000
22,000

Pers Akhir
Total

35,000,000
36,000,000
30,000,000
101,000,000

4,000
3,000
7,000

7,000
6,000
5,000

90,000,000
60,000,000
45,000,000
195,000,000

2,000
2,500
3,000

Total
28,000,000
18,000,000
35,000,000
81,000,000

30,000 60,000,000
45,000 112,500,000
50,000 150,000,000
322,500,000

Dep. Perakitan
Dep. Pengepakan
Jumlah
Tarif
Total
Tarif
Total
5,000 45,000,000
4,000 36,000,000 81,000,000
5,000 80,000,000
4,000 64,000,000 144,000,000
5,000 110,000,000
4,000 88,000,000 198,000,000
235,000,000
188,000,000 423,000,000

Dep. Perakitan
Dep. Pengepakan
Jumlah
Tarif
Total
Tarif
Total
3,000 27,000,000
2,000 18,000,000 45,000,000
3,000 48,000,000
2,000 32,000,000 80,000,000
3,000 66,000,000
2,000 44,000,000 110,000,000
141,000,000
94,000,000 235,000,000

Keterangan
Harga Pokok Prod.
Bahan
X
Y
Z
Sub Total
TKL
Dept. Perakitan
Dept. Pengepakan
Sub Total
BOP
Dept. Perakitan
Dept. Pengepakan
Sub Total
Total HP Prod
Pers. Awal
Produk yg tersedia
Pers. Akhir
HPP

Keterangan
Penjualan
HPP
Laba Kotor
Biaya - Biaya
B. Adm
B. Gaji
B. Pemasaran
B. Distribusi
EBIT
Interest
EBT
Tax 35%
EAT

Jumlah

63,000,000
54,000,000
90,000,000
207,000,000

224,000,000
144,000,000
80,000,000
448,000,000

154,000,000
441,000,000
264,000,000
462,000,000
0
170,000,000
418,000,000 1,073,000,000

45,000,000
36,000,000
81,000,000

80,000,000
64,000,000
144,000,000

110,000,000
88,000,000
198,000,000

27,000,000
18,000,000
45,000,000
333,000,000
90,000,000
423,000,000
60,000,000
363,000,000

48,000,000
32,000,000
80,000,000
672,000,000
60,000,000
732,000,000
112,500,000
619,500,000

66,000,000
141,000,000
44,000,000
94,000,000
110,000,000
235,000,000
726,000,000 1,731,000,000
45,000,000
195,000,000
771,000,000 1,926,000,000
150,000,000
322,500,000
621,000,000 1,603,500,000

Jumlah
3,325,000,000
1,603,500,000
1,721,500,000
55,000,000
75,000,000
39,500,000
45,000,000
1,507,000,000
120,000,000
1,387,000,000
485,450,000
901,550,000

235,000,000
188,000,000
423,000,000

Keterangan
Saldo Awal
EAT
Dividen
Jumlah

Keterangan
Saldo Awal
Penerimaan
Penj. Tunai
Pinj. Bank
Penerimaan Piutang
Penj. Saham
lain - lain
Total Penerimaan
Jlh uang yg tersedia
Pengeluaran
Hutang (bahan)
Hutang Bank
Wesel Jangka Panjang
lain - lain
Upah TKL
Biaya OH
B. Adm
B. Pemasaran
B. Distribusi
Pajak
Total Pengeluaran
Saldo Kas

Jumlah
478,400,000
901,550,000
180,310,000
1,199,640,000

Jumlah
600,000,000
1,579,375,000
500,000,000
1,662,500,000
231,875,000
26,250,000
4,600,000,000

470,000,000
270,000,000
135,000,000
110,000,000
423,000,000
235,000,000
48,000,000
34,000,000
42,000,000
485,450,000
2,252,450,000
2,347,550,000