Makul : Akuntansi Biaya

Nama : Petronela Napintasari

Kelas : Manajemen 5P
NPM/No.Pres. : 18507792 / 29

1 MENGHITUNG REORDER POINT

Lead Time 8
Pemakaian Rata-rata 85
Persediaan Cadangan 3

Rumus: ROP = (Lead Time x Rata-rata Pemakaian) + Safety Stock

ROP = 935

2 a) PT GALAKSI
LIFO PERIODIK
PER 30 JUNI 2019

Total Kuantitas Pembelian 16300

Total Kuantitas Pemakaian 12800 +
Sisa Kuantitas 3500

Bahan Baku yang terpakai {12800}

2000 Rp 18,300.00 Rp 36,600,000.00
4700 Rp 18,200.00 Rp 85,540,000.00
6000 Rp 18,000.00 Rp 108,000,000.00
100 Rp 18,400.00 Rp 1,840, 000.00 +
Rp 231,980,000.00

Bahan baku yang tersisa {3500}

3500 Rp 18400 Rp 64,400,000.00

b) PT ALAKSI AVERAGE
RATA-RATA PERGERAKAN (AVERAGE PERPETUAL)
Per 31 Juni 2019
PEMBELIAN PEMAKAIAN SALDO AKHIRR
Tgl. Juni
Kuantitas Harga Jumlah Kuantitas Harga Jumlah Kuantitas Harga Jumlah
1 3600 Rp 18,400.00 Rp 66,240,000.00 3600 Rp 18,400.00 Rp 66,240,000.00
6 6000 Rp 18,400.00 Rp 108,000,000.00 9600 Rp 18,150.00 Rp 174,240,000.00
11 5800 Rp 18,150.00 Rp 1,052,770,000.00 3800 Rp 18,150.00 Rp 68,970,000.00
18 1200 Rp 18,150.00 Rp 21,780,000.00 2600 Rp 18,150.00 Rp 47,190,000.00
20 4700 Rp 18,200.00 Rp 85,540,000.00 7300 Rp 18,182.00 Rp 132,730,000.00
22 3200 Rp 18,182.00 Rp 58,182,400.00 4100 Rp 18,182.00 Rp 74,547,600.00
25 2000 Rp 18,300.00 Rp 36,600,000.00 6100 Rp 18,221.00 Rp 111,147,600.00
30 2600 Rp 18,221.00 Rp 47,374,600.00 3500 Rp 18,221.00 Rp 63,773,000.00
16300 Rp 296,380,000.00 12800 Rp 232,607,000.00 3500 Rp 63,773,000.00

c) PT GALAKSI
FIFO-PERPETUAL
JUNI 2019

PEMBELIAN PEMAKAIAN SALDO AKHIRR

Tgl. Juni
Kuantitas Harga Jumlah Kuantitas Harga Jumlah Kuantitas Harga Jumlah
1 3600 Rp 18,400.00 Rp 66,240,000.00 Rp - 3600 Rp 18,400.00 Rp 66,240,000.00
6 6000 Rp 18,000.00 Rp 108,000,000.00 Rp - 3600 Rp 18,400.00 Rp 66,240,000.00
Rp - Rp - 6000 Rp 18,000.00 Rp 108,000,000.00
11 Rp - 3600 Rp 18,400.00 Rp 66,240,000.00 3800 Rp 18,000.00 Rp 68,400,000.00
Rp - 2200 Rp 18,000.00 Rp 39,600,000.00 Rp -
18 Rp - 1200 Rp 18,000.00 Rp 21,600,000.00 2600 Rp 18,000.00 Rp 46,800,000.00
20 4700 Rp 18,200.00 Rp 85,540,000.00 Rp - 2600 Rp 18,000.00 Rp 46,800,000.00
Rp - Rp - 4700 Rp 18,200.00 Rp 85,540,000.00
22 Rp - 2600 Rp 18,000.00 Rp 46,800,000.00 4100 Rp 18,200.00 Rp 74,620,000.00
Rp - 600 Rp 18,200.00 Rp 10,920,000.00 Rp -
25 2000 Rp 18,300.00 Rp 36,600,000.00 Rp - 4100 Rp 18,200.00 Rp 74,620,000.00
30 Rp - Rp - 2000 Rp 18,300.00 Rp 36,600,000.00
Rp - 2600 Rp 18,200.00 Rp 47,320,000.00 1500 Rp 18,200.00 Rp 27,300,000.00
Rp - 2000 Rp 18,300.00 Rp 36,600,000.00
16300 Rp 296,380,000.00 12800 Rp 232,840,000.00 3500 Rp 63,900,000.00