Muhammad Rifqi Ramadhan | 1911070137 | 1K4A-R6209 |Sistem Pengendalian Manajemen

Muhammad Rifqi Ramadhan | 1911070137 | 1K4A-R6209 |Sistem Pengendalian Manajemen

 Muhammad Rifqi Ramadhan | 1911070137 | 1K4A-R6209 |Sistem Pengendalian Manajemen

Perhitungan Modal Kerja Tahun 2019

 Muhammad Rifqi Ramadhan | 1911070137 | 1K4A-R6209 |Sistem Pengendalian Manajemen

Finished Goods = COGS/Average Inventory

= 3.102.317/825.481
= 3,76 kali atau 96 hari

Receivable Turn Over = Sales/Average Receivable

= 5.596.398/36.631
= 152,77 kali atau 2 hari

Total Days Turn Over = 96 hari + 2 hari = 98 hari

Operational Turn Over = 360/Total Days Turn Over = 360/98 = 3.7 kali

Working Capital Needed = Sales/Operational Turn Over

= 5.596.398/3.7
= Rp 1.512.540,00

*asumsi omset dinaikkan 25% di tahun 2020

Net Income setelah kenaikan = Net Income + 25% = Rp 5.596.398 + Rp 1.399.100 = Rp 6.995.498

Modal Kerja yang harus ditambahkan dengan Metode Turn Over

Finished Goods = COGS/Average Inventory
= 3.102.317/825.481
= 3,76 kali atau 96 hari

Receivable Turn Over = Sales/Average Receivable

= 6.995.498/36.631
= 190,97 kali atau 2 hari

Total Days Turn Over = 96 hari + 2 hari = 98 hari

Operational Turn Over = 360/Total Days Turn Over = 360/98 = 3.7 kali

Working Capital Needed = Sales/Operational Turn Over

= 6.995.498/3.7
= Rp 1.890.675,00

Berdasarkan perhitungan diatas ;

Working Capital 2019 = Rp 1.512.540,00

Working Capital 2020 = Rp 1.890.675,00
Working Capital Needed = Rp 378.135,00

Dapat disimpulkan bahwa untuk menaikkan penjualan sebesar 25% di tahun 2020, membutuhkan
modal sebesar Rp 378.135.000,00.