Nama 2 Sheveny —_¥. axsavkorr Nim + WiGBoujo34o\5. Kero z of Mata _eatials : Meunbansi Bayo Vosen Renjarnpulh : > Pr. Meiwavwi heyatsi $6. Misia Che ema = Yeadiawie Lavasahi. Sev M Ae Lebar Tawaban Usiaw Tengar _ Sewmerker Tawaban Seat 1 4 = Biaya Ynduks; berdasarkan fun cosking : = BET lomgsung + enaga versa langcuna * overland yaloele Vavialoe\_+ overlead, Yori Lag = Bp. vp,tto + Wp. Gove 4 Wy. 30.000 4 (vp. \2.000.000 [ico) = Pp. 320.000 Varga Vora Veoduk Veselurvlan sebesar Vp, 320.000 = \aporan aba Vusi Gan costing) Poasualan (to % Pp. 8c0.t00 ) Tee. Gu,000 .000 We: Rrsediaan awat Reo Marga Quake Varduive: Cleo x Rp. 320200) | Rp 39,000 .000 Moran Xorsedia untuk dicquol Bp. 32, 000.00 Rexsediaon aviv (20 x Bp 320.000) Bo. b.us0 000 = Yara Poet Porsuolan Rp. 25,600,000 (abn Keor Np. 38, Yoo.c00 Boban Alm. % Qagulan Hp. MW. 000. 600 ~_[Laloa looesiln 21H s0 000. — Binya_Produess Lerdasarkan Vaviaba Corking ; eee ee eevcnamg, + tenaan Versa Lonaiung 4 oyrbead Wobak Vadalbe = Bp. Wo,000_+ Py. G0.c00 + Bp. 30,000 = Bp. 200,000 Flayoa._poroe Produ Selesar Wp. 200,000 = Laporan Lalo leosi (Waridoes Costinn) => di Lembar Seloeiah .. mae| Penquolan (80 x We. 800.000) Fe buon oe l Baya Maricloer + i Wary Varok Readues: (30 x 200,000) Vp. 1er000 000 f [elvan ode. ¥ Yorquotorn (@ox so.000es) | Wy. 4,000,000 5 [olor Liaya_varialoer yp. 201080. 000 Margin Konthibasi Pp. 4.000.000 | Binya Way Owrhend Yabri bebop p. acoosoe0 Vrloan Nd. Rorqualon Ya. 440001000 4 olor Biaya “Tehay Rp. 19,000,000 | Laba _tWelto [ip, 35,000.000_| Jawolean Soot 2 4 1) Metode Fan Costing _ i = Tavig_ Bop (for) yer wit ; Bop _T Wo, 000 _ Vets * = Pada Foyatites Worwal op v. 150,000 * Surntah BOP 360,000 Arig overhead abi berdamrkan TEL, dimana, Yapatilar vormat dicapai Yada qumialh lp. 00,000 Farie Bop (fou) = 362 5, 100% = 90 % dari BTEL ‘Yoo: 000 = BOP Gang dipebamkan unkule Kalu tay = 90% Xx 340,000 = 319.000 : - ~~ PT. Lagara : Laporan LALA PUG " Une Rrode yang berathir 31 Derember 1495 _ Pemquoliorn (sider) - Wp. 2/000 x 90° uri ~ Rp. |:800.000 ~ - Peper cena lorry — - LAPP. (cok oF 900s Sod ) — Rewdiane awa lara Sadi wet Boe Craw woeviaa cost) 500.000 SST _ werkt (ayer Weber. cat) 350,000 C BOP (for) 7 2p, 000 _ Wor Gow) FV (oo 000 -TAP Products (Cork og qpods noanfachured ) Neo, 000 + Brup (fwsheb gools availalre for Sates) 11260000 Kann oldie Vorraroy Sadi 232.000 ~ AVE Seoelum Vommesuaion 1,028.00 Sain Vavondar Wenounbinlean (415.000 - 310.0%) 5.000 4 WPP Seles Youye Swoiau 1.075.000 - Laloa_Votor {7.000 Baya sal _ Riaya adm, \_vmuw 100-000 Wioyn tanw 300¢000 Yoo 000 _ Liloo bervlr seloelum Yosale Cent) 3ET000 1) Melode _Voxiaba Costing _ $7. Urata, _ Laygoran Laba [Pui Unik yeriole yarn Vvernbbir st Oss. 1999 Powuoton = Mp. 2,000 x $00 unit Xp, 1,800,000 Bian Varialoe : Porsediaon awat barang adi 90,000 _ BEG Crow woderior Cost) 500,000 BIEL (dived labor cost ) 350,000 top (fou) v 210,000 4 WY. Produtss Coos) \ DOO 000 4 BTUD (wished gods avoiralre for sole) Ls $O.000 Popedtaann abhie (garam 2.000 Hye (cost oF onds sad) varialoer Seirese. 928.000 _ _Gobiiloution Margin 862.000 Bin Tap: ilies _ Bop (ror) T \00.000 ~ Playa adn. % Wu. \o0, 000 OS aoe Wow % 300,000 4 — tar Viaya “ebay - . Labo Wersih Sebeluy Kena yoaie. (ver) . Be asSout 3 Pata mengenar Yrodutss, Vriaya tan Yorqualan Selumn Jamun 2013 dan Kalan 201K Seloagai_beribu = : Risediaan Dvhiv dikohun 2015 fiw _Corting Qdatah 31,400 dan Pperediacin akbar 203 Vhaviaker Corina adaralr 34, 200 - Berdasarkan dota Ferebul. dapat dirthen “eugi_laloa _wietode fun cos ing dan variaber Costing masing-mating tubusn : Fanun a0yy | Talwun 2004 - Nowme Qeoduiers Vaco_ anit po uuiit Nowe Porguotow aoe unt 200 uwik Yaron Suor Ror Uwik Uy.Yt0 Rp. YO. Neiaya Produless « — Vario = Vealran Raku Yar uvitt Wp . 45 Ve. 35 = Tenama Kern Yer_uvit Yew Vp. = Farig Overlread Yolo Yep. 30 Ye 30 = Pebwisnislvats Q Yerrprolan | Yep. 0% Vp._ta |- Toray yor Sou + = Overlnend lorie Ye, @er000 |e. 92.000 = Pdwaiwisteas & Yorualoia| Vp. 35,000 Yep. 35,000Sawakan Soar 3 Vaporan elon uni Gay Costing) ohun 203 Tahun 2014 Vcualna ip. Waa,000 [Pp Sexro00 Varga Koro Pewsuatan Yersedianw awwad 0 Pp sto = Beta Bates * Rp. 90,000 Op. bt, 600 = Tewaga erga fp. __¥9. 20 ly, 36,900 = Overread faite Varioker Pp. 36,000 kp. 24, 000 = Over\wad Vari okap Fp 86.000 yp, 93.000 Toba Vraya Yyoduks: Pp. 261, 200 Yep.__223, Hoo Parang Sap VDiguor Pp. abt 300 Yep. _2%5.C00 Resediaan_albair Pp. 51. G00 hp. = Parga Voor Porsuatan bp, 209. Go0 Yep. 245.000 Lala \ovor Pp. 213, oo Vip. 289.000 Biaya Méuguistasi § Racuolaw = Nasiabes tp. to «00 Pp. \4.uoo = Wrap Mp. 95. COO Pp. 35.000 Furnta Voiayn Adwivisheass X Rusuolan eps. Beo fp. 44, Yoo Valo. perl. ity. 167 Goo. Hyp.__339, booVegan Valo —_ seers ‘ee Falun 2013 Tau 2014 ales Yep. 423.000 |lyp. se@4.000 Horgan Yovse Pourquola Persediaan awat ° eo. 3.300 ~Vaoloaa Vaal lip. 90,000 o.__ 6. Boo =Tenooa Vor Ye 4g.gao Ye 3r Boo = Over lend Voie Vaxiaber te. (6,000 up. 24.000 Tokar Vaya vroduess tp 145.900__[YWyo. 3b Yoo Barang Sap qual Vp. 175.300 [te V65+ Gov Pervediaan athir 341.200 = Horgan York Yewquatan yp. ut, ¢00 [lp Vos. Goo Margin Yonshibus: kote 282,000 |p. 398,400 Biaya NMoiwirhrats Y Rwsuola —Vaviaber Nee. torgoo—_[itp. _4.4oo Margin \Contyi\ours bag lp. 9 4t,200 |p. 384.000 Viaya Lela . = Overhend Valea Xekayp Me Be o00 ly. 92,000 = bdwivisdrass 2 Povsuaton Mp. 35,000 (I. 35,000 Tanta Biaya Tehap lee. 2.000 Mp 134,000 Labo oor sh _ [Re__Wwe.s00 ftp. gs y.0ov Perbedaan _Laba + Pada Aalun 2012 Lervyata lala neko Mosorphion Coshing lebih ler ov yoda \olon Mero variaber lesking Seloesar Yo. tFYoo _