JAGUNG CALCULATION

a) Bilangan jagung untuk satu hektar

Jumlah pokok yang disyorkan bagi sehektar pada jarak tanaman 50 cm
antara pokok dan 75 cm antara barisan serta dua pokok ditanam pada
setiap lubang adalah (50 cm x 75 cm x 2 pokok) = 53,000 pokok/hektar.
Hasil yang boleh dipasarkan

b) Bilangan pusingan jagung berbuah dalam satu tahun

Jagung berbuah 68-72 hari
Bersamaan dengan 2.235 bulan
Dalam setahun terdapat enam kali pusingan jagung berbuah

c) Anggaran keuntungan untuk masa setahun

Corn

Direct (30%) Wholesale (70%)

Production (kg) 15,900 37,100

Average price RM 2.00 RM1.00
(RM)

Total sales (RM) 31,800 37,100

Total sales per 31,8000 +37,100
product (RM) = 68,900

Total sales 68,900 x 6 (bilangan pusingan jagung berbuah)

(RM)/year = RM 413, 400
d) Sale forecast
January 0 - -
February 53,000 31,8000 37,100 68,900
March 0 - -
April 53,000 31,8000 37,100 68,900
May 0 - -
June 53,000 31,8000 37,100 68,900
July 0 - -
August 53,000 31,8000 37,100 68,900
September 0 - -
October 53,000 31,8000 37,100 68,900
November 0 - -
December 53,000 31,8000 37,100 68,900
Total = RM 413, 400
Corn
Month Total Corn Total
Production Sales (RM)
Direct 30% Wholesale 70%
(15,900) (37,100)
 e) Manpower planning
No Position No Monthly EPF SOCSO Total Amount
Salary (13%)
(RM) (RM)
(RM) RM

1 General Manager 1 4,600 598 82.30 5,280.30

2 Administrative Executive 2 3,120 408 55.05 3,583.05

3 Operational Executive 1 2,500 325 42.85 2,867.85

4 Marketing Executive 1 2,300 299 41.15 2,640.15

5 Financial Executive 2 2,300 299 41.15 2,640.15

6 Employees 5 1,800 234 29.70 2,063.70

Total 12 16,620 2,163 292.20 19,075.20

No Position No. of staff Salary/month EPF 13% SOCSO Total

required (RM) (RM) 1.75% (RM)
1. Operational 1 2,500.00 325.00 42.85 2,867.85
executive
2. General worker 5 1,800.00 234.00 29.70 2,063.70
Total 6 4,300.00 559.00 63.64 4,931.55

Overhead Requirement

Items RM

Water 300.00

Electricity 450.00

Telephone 200.00

Total 950.00

**Employees wages are based on the rate per hour which is RM4/hour. Thus, the
calculation of wages is as follow

Monthly = RM4 x 10 hours x 26 days of working

= RM1,040
 Operational Plan
1. Corn per kilogram (Cost for Production by Season) *1 Season = 91 days = about 3
months
RM Total (RM)
Direct material
Seeds 4 packets x RM 57.00 228.00 RM228.00
Direct labour RM 1,040.00 x 5 workers x 2 10,400 RM10,400
months (68 days)
Prime cost (RM)
RM 10 628
Production overhead

Fertilizers and pesticides:

NPK fertilizers 10 bag x RM 43.00 (50 kg) RM 430.00 RM 430.00
Kristalon 10 bag x RM 1050.00 (25 kg) RM1050.00 RM1050.00
Carbaryl 85 5 box x RM 32.00 RM 160.00 RM 160.00
Cypermethrin 5 bottles x RM 28.00 RM140.00 RM140.00

Packaging material:
Rope 10 rolls x RM9.90 RM9.90 RM9.90
Sack 100 x RM 6.50 RM 650.00 RM 650.00

Total: RM 2757
Indirect labour

Operational executive RM 2,500.00 x 2 months

(68days) 5000.00
Utilities RM 950.00 x 2 months (68 2,840.50
days)
Total production RM 10, 597
overhead cost (RM)
Total production cost RM 10 628 + RM 10, 597
(RM) =RM 21 225
 Raw Materials Schedule for Corn Production (Cost by Season)
*1 Season = 68 days = about 2 months
Types Quantity/Season Price/Unit (RM) Total price (RM)
Seeds
4 packs (1kg) RM57.00 RM228.00
Fertilizers and pesticides:
NPK 10 bags (50 kg) RM 43.00 RM 430.00
fertilizers 10 bags (25 kg) RM 105.00 RM 1050.00
Kristalon 5 boxes RM 32.00 RM 160.00
Carbaryl 85 5 bottles RM 28.00 RM 140.00
Cypermethrin
Packaging material:
Rope 10 rolls RM9.90 RM99.00
Sack 100 RM 6.50 RM 650
Total: RM 2757
Cost of raw material monthly = RM 2757/ month
= RM 229.75
 Silage

Production (kg) 53,000 trees x 500 g ( weigh per tree)

Average price / Ton RM 200/ ( 26.5 ton)
(RM)

Total sales (RM) RM5300

Total sales RM 5300x 6 (bilangan pusingan jagung berbuah)
(RM)/year = RM 31, 800

Seeds

Production (kg) x g ( weigh per tree)

Average price / Ton RM / ( )
(RM)

Total sales (RM)

Total sales RM 5300x 6 (bilangan pusingan jagung berbuah)
(RM)/year = RM 31, 800
Month Pre-operation January February March April May Jun July
Cash inflow

Capital 20,000
cash loan 100 000
Cash sales 68,900 174,413 174,413 174,413 174,413 174,413 174,413
Collection of
account receivable
Total cash receipt 120,000 68,900 174,413 174,413 174,413 174,413 174,413 174,413
Cash outflow
Pre-operating and 10,000
incorporation expenditure
Sales & marketing 5,430 5,430 5,430 5,430 5,430 5,430 5,430
expenditure
General & administrative 10,231 10,231 10,231 10,231 10,231 10,231 10,231
expenditure
Operation & technical 20,188 20,188 20,188 20,188 20,188 20,188 20,188
expenditure
Other expenditure 1,500
Purchase of fixed assets 2630
Hire-purchase repayment
Principal 0
Interest 0
Loan repayment
Principal 1,172 1,172 1,172 1,172 1,172 1,172 1,172
Interest 737 737 737 737 737 737 737
Tax payable 0 0 0 0 0 0 0
Total cash outflow 12,630 3,9258 37,758 37,758 37,758 37,758 37,758 37,758
Cash surplus (DEFICIT) 107,370 135,155 136,655 136,655 136,655 136,655 136,655 136,655
Beginning cash balance 0 46,205 181,360 318,015 454,670 591,325 727,980 864,635
Ending cash balance 107,370 181,360 318,015 454,670 591,325 727,980 864,635 1001,290
Month August September October November December 2021 2022
Cash inflow
Capital cash 129 999
Loan 100 000
Cash sales 174,413 174,413 174,413 174,413 174,413 2,092,956 2,302,251
Collection of account
receivable
Total cash receipt 174,413 174,413 174,413 174,413 174,413 2,322,955 2,302,251
Cash outflow
Pre-operating and incorporation 108,645
expenditure
Sales & marketing 5,430 5,430 5,430 5,430 65,160 71,676
expenditure
General & administrative 10,231 10,231 10,231 10,231 122,772 135,049
expenditure
Operation & technical 20,188 20,188 20,188 20,188 242,256 266,481
expenditure
Other expenditure 1,500 1,650
Purchase of fixed assets 75,149
Hire-purchase repayment
Principal
Interest
Loan repayment
Principal 1,172 1,172 1,172 1,172 1,172 14,066 14,769
Interest 737 737 737 737 737 8,846 8,143
Tax payable 0 0 0 0 0 0 0
Total cash outflow 37,758 37,758 37,758 37,758 37,758 638,394 497,768
Cash surplus (DEFICIT) 136,655 136,655 136,655 136,655 136,655 1,684,565 1,804,483
Beginning cash balance 1001,290 1,137,945 1,274,600 1,411,255 1,547,910 0 1,684,565
Ending cash balance 1,137,945 1,274,600 1,411,255 1,547,910 1,684,565 1,684,565 3,489,048