Idrus Fahreza 1506718036

Akuntansi Biaya

2011
PROFITABILITY RATIOS
Rasio Laba Penjualan
Laba Operasi 3,70866E+11
x 100% = x 100% = 15,67%
Hasil Penjualan Besih 2,36726E+12
Rasio Laba atas Dana Operasi
Laba Operasi 3,70866E+11
x 100% = x 100% = 25,55%
Total Assets 1,45176E+12

LIQUIDITY RATIOS
Rasio Lancar
Current Assets 8,01201E+11 3,819298466
= =
Current Liabilities 2,09777E+11
Rasio Cair
Current Assets-Inventory 5,35297E+11 2,55174484
= =
Current Liabilities 2,09777E+11
Rasio Kas
Cash+Bank 2,10454E+11 1,003225051
= =
Current Liabilities 2,09777E+11

ASSET UTILIZATION RATIOS

Rasio Perputaran Persediaan
Cost of Goods Sold 1,29026E+12 4,852374202
= =
Average Inventory 2,65904E+11
Rasio Jangka Pengumpulan Piutang
Account Receiveble 3,15054E+10 0,013094342
= =
Sales 2,40603E+12
Rasio Perputaran Dana Operasi
Net Sales 2,42644E+12 1,671382306
= =
Total Assets 1,45176E+12
Rasio Perputaran Modal Kerja
Net Sales 2,42644E+12 4,102705702
= =
Current Assets-Current Liabilities 5,91424E+11
Rasio Perputaran Harta Tetap
Net Sales 2,42644E+12 4,011381705
= =
Net Fixed Assets 6,04888E+11

LEVERAGE RATIO
Debt to Total Assets
Total Debt 1,66524E+11
x 100% = x 100% = 11%
Total Assets 1,45176E+12
Ratio Hutang terhadap Dana Sendiri
Total Debt 1,66524E+11
x 100% = x 100% = 14%
Total Equity 1,23187E+12
Rasio Bunga Jangka Panjang
Interest 9999600980
x 100% = x 100% = 12%
Operating Profit 81793084945
ANALISA RASIO EFISIENSI DAN EFEKTIVITAS BIAYA
Rasio Harga Pokok Penjualan dan Biaya Operasi
Harga Pokok Penjualan + Biaya Operasi 1,51842E+12
x 100% = x 100%
Hasil Penjualan Bersih 2,36726E+12

= 64%

Rasio Harga Pokok Penjualan

Harga Pokok Penjualan 1,29026E+12
x 100% = x 100% = 55%
Hasil Penjualan Bersih 2,36726E+12
Rasio Biaya Penjualan
Biaya Penjualan x 100% = 5,44917E+11 x 100% = 23%
Hasil Penjualan Bersih 2,36726E+12
Rasio Biaya Administrasi
Biaya Administrasi x 100% = 2,28158E+11 x 100% = 10%
Hasil Penjualan Bersih 2,36726E+12
Idrus Fahreza 1506718036

2010
PROFITABILITY RATIOS
Rasio Laba Penjualan
Laba Operasi = 2,20007E+11 x 100%
= 13,55%
Hasil Penjualan Besih 1,62378E+12
Rasio Laba atas Dana Operasi
Laba Operasi = 2,20007E+11 x 100%
= 18,36%
Total Assets 1,198E+12

LIQUIDITY RATIOS
Rasio Lancar
Current Assets = 8,26636E+11 4,933496
=
Current Liabilities 1,67556E+11
Rasio Cair
Current Assets-Inventory = 7,01575E+11 4,187116
=
Current Liabilities 1,67556E+11
Rasio Kas
Cash+Bank = 3,66378E+11 2,186603
=
Current Liabilities 1,67556E+11

ASSET UTILIZATION RATIOS

Rasio Perputaran Persediaan
Cost of Goods Sold = 9,32519E+11 = 7,456556
Average Inventory 1,2506E+11
Rasio Jangka Pengumpulan Piutang
Account Receiveble = 11078034520
x 365 hari = 2,5
Sales 1,62844E+12
Rasio Perputaran Dana Operasi
Net Sales = 1,64112E+12 = 1,36988
Total Assets 1,198E+12
Rasio Perputaran Modal Kerja
Net Sales = 1,64112E+12 = 2,490019
Current Assets-Current Liabilities 6,5908E+11
Rasio Perputaran Harta Tetap
Net Sales = 1,64112E+12 = 4,886999
Net Fixed Assets 3,35814E+11
LEVERAGE RATIO
Debt to Total Assets
Total Debt = 1,36993E+11 x 100%
= 11%
Total Assets 1,198E+12
Ratio Hutang terhadap Dana Sendiri
Total Debt = 1,36993E+11 x 100%
= 13%
Total Equity 1,02457E+12
Rasio Bunga Jangka Panjang
Interest = 16973749370 x 100%
= 16%
Operating Profit 1,09301E+11
ANALISA RASIO EFISIENSI DAN EFEKTIVITAS BIAYA

Harga Pokok Penjualan + Biaya Operasi x 100% = 1,08E+12 x 100%

Hasil Penjualan Bersih 1,62E+12

= 67%

Rasio Harga Pokok Penjualan

Harga Pokok Penjualan = 9,32519E+11 x 100% = 57%
Hasil Penjualan Bersih 1,62378E+12
Rasio Biaya Penjualan
Biaya Penjualan = 3,51489E+11 x 100% = 21,65%
Hasil Penjualan Bersih 1,62378E+12
Rasio Biaya Administrasi
Biaya Administrasi = 1,48382E+11 x 100% = 9,14%
Hasil Penjualan Bersih 1,62378E+12