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Aspek Keuangan
Aspek Keuangan
a. Biaya Tetap
No Alat dan Bahan Jumlah Satuan Harga Total Penyusutan Total Harga
Rp Rp Rp Rp
1 Etalase 1 unit 2,500,000.00 2,500,000.00 300,000.00 300,000.00
Rp Rp Rp Rp
2 Mesin Vacum Frying 1 unit 10,000,000.00 10,000,000.00 1,000,000.00 1,000,000.00
Rp Rp Rp Rp
3 Mesin Hand Sealer 1 unit 400,000.00 400,000.00 30,000.00 30,000.00
Rp Rp Rp Rp
4 Nampan 5 buah 50,000.00 250,000.00 10,000.00 50,000.00
Rp Rp Rp Rp
5 Serbet 10 buah 10,000.00 100,000.00 2,500.00 25,000.00
Rp Rp Rp Rp
6 Pisau 5 buah 15,000.00 75,000.00 5,000.00 25,000.00
Rp Rp Rp Rp
7 Baskom 5 buah 20,000.00 100,000.00 5,000.00 25,000.00
Rp Rp Rp Rp
8 Panci 4 buah 40,000.00 160,000.00 10,000.00 40,000.00
Rp Rp Rp Rp
9 Sewa Tempat 1 unit 5,000,000.00 5,000,000.00 400,000.00 400,000.00
Rp Rp
Total 18,585,000.00 1,895,000.00
b. Biaya Variabel
Total Biaya Produksi = Biaya Tetap + Biaya Penyusutan + [(Biaya Tenaga Kerja + Biaya Variabel) x 12]
= 18,585,000 + 1,895,000 + [(400,000 + 857,500) x 12]
= 18,585,000 + 1,895,000 + 15,090,000
= Rp. 35,570,000
Penerimaan = Pendapatan x 12
= Rp 15,000,000 x 12
= Rp. 180.000.000,-
Keuntungan = Penerimaan –Total Biaya Produksi
= 180.000.000–35,570,000
= Rp. 144,430,000,-
𝐵𝑖𝑎𝑦𝑎 𝑇𝑒𝑡𝑎𝑝
BEPPenerimaan = 𝐵𝑖𝑎𝑦𝑎 𝑉𝑎𝑟𝑖𝑎𝑏𝑒𝑙
1−
𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛
𝑅𝑝.𝟏𝟖,𝟓𝟖𝟓,𝟎𝟎𝟎
= 𝑅𝑝.1,257,500
1−
𝑅𝑝.𝟏𝟖𝟎,𝟎𝟎𝟎,𝟎𝟎𝟎
𝑅𝑝.𝟏𝟖,𝟓𝟖𝟓,𝟎𝟎𝟎
= 1−0,0069
= Rp. 18.714.127,48
𝑇𝑜𝑡𝑎𝑙 𝐵𝑖𝑎𝑦𝑎
BEPProduksi = 𝐻𝑎𝑟𝑔𝑎 𝑟𝑎𝑡𝑎−𝑟𝑎𝑡𝑎 𝑝𝑒𝑟 𝑘𝑒𝑚𝑎𝑠𝑎𝑛
𝑅𝑝 35.570.000
= 𝑅𝑝. 30.000
= 1.185 kemasan
𝑇𝑜𝑡𝑎𝑙 𝐵𝑖𝑎𝑦𝑎
BEPHarga = 𝑃𝑟𝑜𝑑𝑢𝑘𝑠𝑖
𝑅𝑝.35.570.000
=
60.000
= Rp. 592,33
∏ = TR – TC
= Rp 180.000.000 – 35.570.000
= Rp 144.430.000
RC ratio = TR/TC
= 180.000.000/35.570.000
=5,06
BC Ratio = 144.430.000/35.570.000
= 4,06
d. Arus Kas