Evelyn Clarissa Febiany / Pendidikan Profesi Apoteker 112 / 052013143082

1. Diketahui :
Jumlah material Dexamethasone = 20 kg
FOB = US$ 2.3/kg
Freight = Air, dengan Bea Masuk (BM) 15% dan PPN
BM 10%
Rate US$ 1 = Rp15.000
Insurance fee = 0.35% C&F
Other fee = 3% CIF
Jawab :
FOB (harga/kg x berat (kg) = $2.3/kg x 20 kg = $ 46
Air freight (10% x FOB) = 10% x $46 = $ 4.6 +
= $ 50.6 (C&F)
Insurance (0.35% C&F) = 0.35% x $50.60 = $ 0.18 +
= $ 50.78 (CIF)
BM (15% CIF) = 15% x $50.78 = $ 7.62
PPn BM (10%(BM+CIF) = 10% x ($7.62 + $50.78) = $ 5.84
Other (3% CIF) = 3% x $50.78 = $ 1.52 +
Landed cost (CIF + BM + PPn BM + = $50.78 + $7.62 + $5.84 = $ 65.76
Other) + $1.52
Konversi Landed Cost ke rupiah = $65.76 x Rp15.000,- = Rp 986.345,17

2. Hitung HPP dexamethasone tablet untuk tahun 2020!

Usage + Local Made
Description Spec. (%) Usage (kg) Waste (%) Price (Rp)
Waste (kg) (Standard Cost)
RAW MATERIAL
Dexametason 0.41 0.1 3 0.10 Rp 814,235 Rp 83,866
Laktosa 68.57 16.8 3 17.30 Rp 40,000 Rp 692,160
Startch 29.39 7.2 3 7.42 Rp 60,000 Rp 444,960
Talcum 0.82 0.2 3 0.21 Rp 10,000 Rp 2,060.00
Magnesium Stearat 0.82 0.2 3 0.21 Rp 15,000 Rp 3,090.00
Subtotal 100.00 24.5 25.24 Rp 1,226,136
PACKAGING MATERIAL
Pot 200 200 1 202 Rp 150 Rp 30,300
Karton 6.67 6.67 0.5 6.70 Rp 450 Rp 3,017
Subtotal Rp 33,317
FOH
Labor 16.67 Rp 50 Rp 834
Overhead and Fix Burden 16.67 Rp 75 Rp 1,250
Subtotal Rp 2,084

Cost Total Rp 1,261,537

Cost Total/ Dozen Rp 75,677
Cost Total/ Pot Rp 6,306.42
Cost Total / Tab Rp 6.31