GENERAL EXPENSE

Pendahuluan
• Pengeluaran untuk menjalankan fungsi
perusahaan selain produksi disebut sebagai
general expense.
• General expense termasuk didalamnya:
administration, sales, research dan finance
 General expense: administration
• Pengeluaran administrasi perusahaan
meliputi: gaji majemen, legal fee, biaya
auditor dan semua yang berkenaaan
administrasi
• Dihitung sebesar 2-3% sales price atau 3-6%
manufacturing cost
These costs cannot be charged directly to
manufacturing costs however it’s necessary to
include the administrative costs if the economic
analysis is to be complete.
– executive salaries; administrators, accountants
– clerical wages; secretaries, typists
– engineering and legal costs; administrative
buildings and other administrative activities.
– Office maintenance; costs for Office supplies and
equipment.
– Communications; outside communications
 General expense: sales
• Tergantung dari tipe produk, cara penjualan,
distribusi pangsa pasar konsumen dan iklan
• Dihitung sebesar 3-12 % sales price atau 5-22
% manufacturing cost
From a practical viewpoint, no manufacturing
operation can be considered a success until
the products have been sold or put to some
profitable use. Therefore, the expenses
involved in selling the products should be
considered.
Distribution and marketing costs vary widely
for different types of plants depending on the
– particular material being produced
– other products sold by the company
– plant location
– company policies
– number of consumers
 General expense: research
• Pengeluaran untuk research tergantung dari
jumlah staff researcher
• Untuk perhitungan sering digunakan basis 2-
4% sales price atau 3,5-8% manufacturing cost
New methods and products are constantly being
developed in modern industries. Research and
development costs include;
– salaries and wages for all personnel
connected with this work
– fixed and operating expenses for all
machinery and equipment involved
– cost for materials and supplies
– direct overhead expenses etc.
 General expense: finance
• Pinjaman untuk modal mempunyai kewajiban
untuk mengembalikan dan membayar bunga.
• Bunga pinjaman dihitung sebesar 2-4 % per
tahun
Persamaan untuk menghitung general
expense
0,03B
G  0,13S  G  0,13M 
0,03B
ra ra
G = general expense per unit of production
S = sales price per unit of production
M = manufacturing cost per unit of production
B = amount of outstanding borrowed capital
ra = annual rate production
1. What is the unit general expense of an
established coal-tar product to be sold at $
0.16 per pound in large volumes to other
manufacturers?
2. What is the unit general expense on a
product sold for $ 0.18 per pound and
manufactured at a rate of 500,000 lb per year
in a plant upon which $ 60,000 of the
required capital investment was borrowed?