Kasus 1

1. Anggaran Biaya Operasional

PT Hero Nusa
Anggaran Biaya Operasional
Periode Januari - Juni 2023

Jenis Biaya Januari Februari Maret

Gaji Kepala Cabang 10,750,000 10,750,000 10,750,000
Gaji Sekretaris & Staff Administrasi 23,750,000 23,750,000 23,750,000
Gaji Salesman 14,550,000 14,550,000 14,550,000
Gaji Pembantu Umum 11,250,000 11,250,000 11,250,000
Biaya Administrasi & Umum 8,850,000 8,850,000 8,850,000
Biaya Insentif 48,000,000 48,000,000 48,000,000
Tunjangan Transportasi 5,800,000 5,800,000 5,800,000
Tunjangan Uang Makan 9,000,000 9,000,000 9,000,000
Tunjangan Kesehatan 3,015,000 3,015,000 3,015,000
Tunjangan Perumahan 4,800,000 4,800,000 4,800,000
Macam-macam Biaya 10,416,667 10,416,667 10,416,667
Total 150,181,667 150,181,667 150,181,667

Kasus 2

Anggaran Pendapatan
PT Hero Nusa
Anggaran Pembelian & Administrasi Penjualan
Periode

Target Harga
Produk Harga Jual
Penjualan/Unit Pembelian/Unit
Scoopy 40 14,000,000 18,200,000
Vario 125 30 18,000,000 23,400,000
PCX 20 35,000,000 45,500,000
CBR250 10 56,000,000 72,800,000
Total 100 123,000,000 159,900,000

Kasus 3
Per Bulan Per Semester
Penjualan 15,990,000,000 95,940,000,000
Harga Pokok Penjualan 14,698,500,000 88,191,000,000
Laba Bruto 1,291,500,000 7,749,000,000
Biaya Operasional 150,181,667 901,090,002
 Laba Usaha 1,141,318,333 6,847,909,998
Pajak Pendapatan 114,131,833 684,791,000
Laba Bersih 1,027,186,500 6,163,118,998
Hero Nusa
iaya Operasional
nuari - Juni 2023

April Mei Juni Total

10,750,000 10,750,000 10,750,000 64,500,000
23,750,000 23,750,000 23,750,000 142,500,000
14,550,000 14,550,000 14,550,000 87,300,000
11,250,000 11,250,000 11,250,000 67,500,000
8,850,000 8,850,000 8,850,000 53,100,000
48,000,000 48,000,000 48,000,000 288,000,000
5,800,000 5,800,000 5,800,000 34,800,000
9,000,000 9,000,000 9,000,000 54,000,000
3,015,000 3,015,000 3,015,000 18,090,000
4,800,000 4,800,000 4,800,000 28,800,000
10,416,667 10,416,667 10,416,667 62,500,002
150,181,667 150,181,667 150,181,667 901,090,002

njualan

Biaya Administrasi Pendapatan per

Pendapatan/Bulan
& Umum Semester
2,730,000 58,800,000 352,800,000
3,510,000 56,700,000 340,200,000
6,825,000 73,500,000 441,000,000
10,920,000 58,800,000 352,800,000
23,985,000 247,800,000 1,486,800,000