Table 1

HARGA MODAL DI
ID NAMA DESKRIPSI KATEGORI HARGA MODAL HARGA JUAL GROSS MARGIN PERSENTASE SALES NET SALES NET PROFIT
BULATKAN

P001 AMERICANO HOT COFFEE 2.480 2.500 13.000 10.500 420% 30 390.000 75.000

P002 AMERICANO ICE COFFEE 0 0 0 0

P003 COFFEE LATTE HOT COFFEE 5.020 5.100 16.000 10.900 214% 13 208.000 66.300

P004 COFFEE LATTE ICE COFFEE 0 0 0 0

P005 MILK COFFEE HOT COFFEE 3.596 3.600 13.000 9.400 261% 100 1.300.000 360.000

P006 FILTER COFFEE COFFEE 0 0 0 0

P007 ICE COFFEE AREN ICE COFFEE 6.040 6.100 17.000 10.900 179% 53 901.000 323.300

P008 VANILA ICE COFFEE ICE COFFEE 6.813 6.900 18.000 10.900 158% 9 162.000 62.100

P009 PANDAN ICE COFFEE ICE COFFEE 6.813 6.900 18.000 11.100 161% 37 666.000 255.300

P010 HAZELNET ICE COFFEE ICE COFFEE 6.813 6.900 18.000 11.100 161% 5 90.000 34.500

P011 ICE COFFE CARAMEL ICE COFFEE 7.783 7.800 19.000 11.200 144% 1 19.000 7.800

P012 LYCHEE TEA TEA 3.480 3.500 15.000 11.500 329% 17 255.000 59.500

P013 STRAWBERRY TEA TEA 3.480 3.500 15.000 11.500 329% 0 0

P014 LEMON TEA TEA 3.480 3.500 15.000 11.500 329% 28 420.000 98.000

P015 PEACH TEA TEA 3.480 3.500 15.000 11.500 329% 0 0

P016 MATCHA MILK BASED 4.989 5.000 16.000 11.000 220% 20 320.000 100.000

P017 BLUEBERRY MILK BASED 4.989 5.000 16.000 11.000 220% 0 0

P018 CHOCOLATE ICE MILK BASED 4.989 5.000 16.000 11.000 220% 49 784.000 245.000

P019 CHCOLATE HOT MILK BASED 4.229 4.300 16.000 11.700 272% 0 0

P020 TARO ICE MILK BASED 4.989 5.000 16.000 11.000 220% 7 112.000 35.000

P021 TARO HOT MILK BASED 4.229 4.300 16.000 11.700 272% 0 0

P022 RED VELVET ICE MILK BASED 4.989 5.000 16.000 11.000 220% 7 112.000 35.000

P023 RED VELVET HOT MILK BASED 4.229 4.300 16.000 11.700 272% 0 0

P024 MATCHA HOT MILK BASED 4.229 4.300 16.000 11.700 272% 0 0

P025 GREEN TEA TEA 0 0 0 0

P026 THAI TEA TEA 5.000 5.000 15.000 10.000 200% 10 150.000 50.000

P027 VANILA REGAL MILK BASED 0 0 0 0

P028 STRAWBERRY MILK MILK BASED 0 0 0 0

CAPPUCINO COFFE 5.053 5.100 17.000 11.900 233% 2 34.000 10.200

ES TEH TEA 0 0 0 0

ESPRESSO COFFE 0 0 0 0

KOPI SUSU DULU COFFE 0 0 0 0

KOPI TUBRUK COFFE 1.550 1.600 10.000 8.400 525% 0 0

MILK TEA TEA 0 0 0 0

NONA MANIS COFFE 0 0 0 0

SAHABAT BERANDA 1 L COFFE 0 0 0 0

SUSU HANGAT MILK 0 0 0 0

TEH TAWAR TEA 2.000 2.000 12.000 10.000 500% 1 12.000 2.000

Opium Kopi 4.504 4.600 15.000 10.400 226% 34 510.000 156.400

KENTANG SNAK 7.500 7.500 15.000 7.500 100% 7 105.000 52.500

CIRENG SNAK 7.500 7.500 15.000 7.500 100% 2 30.000 15.000

VIT 550 1.500 1.500 5.000 3.500 233% 21 105.000 31.500

HOT MILK 2.500 2.500 10.000 7.500 300% 2 20.000 5.000

ES VANILA 5.000 5.000 16.000 11.000 220% 1 16.000 5.000

PALM SUGAR 1.950 2.000 3.000 1.000 50% 1 3.000 2.000

0 0 0 0

0 0 0 0

4.537 3.113 14.656 6.862 457 6.724.000 2.086.400

TARGET LABA 10.000.000 457.000

TARGET OMZET 25.000.000

LABA RUGI BEBAN LABA

NAMA BEBAN DESKRIPSI NILAI PERSENTASE KETERANGAN PERSENTASE NILAI PEMBULATAN

ITEM TERJUAL 457 0% BEBAN GAJI KARYAWAN 1.113.000 28,3% LABA BERSIH (PRIODE BERJALAN) 100% 844.400 844.000

BEBAN LISTRIK, AIR & WIFI 445.000 11,3% SEDEKAH 0 0

PENJUALAN + TAX 7.396.400 100% BEBAN BAHAN PENDUKUNG PRODUK -
INSENTIF BEBAN KOMSUMSI - LABA BERSIH (SETELAH SEDEKAH) 844.400 844.000

BEBAN PENDUKUNG PRODUKSI 649.500 16,5%

PENJUALAN BERSIH 7.396.400 BEBAN IKLAN & MARKETING 200.000 5,1%
HARGA POKOK PENJUALAN 2.086.400 28% BEBAN TRANSPORTASI / PENGIRIMAN - DEVIDEN AKRAM 55% 464.420 464.000

BEBAN ADMINISTRASI BANK - DEVIDEN DEDEX 45% 379.980 380.000

LABA KOTOR 5.310.000 72% BEBAN PERLENGKAPAN ADMINISTRASI
Q FACTOR 10% (OVERHEAD) 531.000 7% BEBAN MAINTANANCE DANA SIMPANAN 40% 185.768 186.000

HUTANG BANK - DANA PENGEMBANGAN 20% 92.884 93.000

LABA KOTOR 4.779.000 65% BEBAN KONTRAKAN DANA PRIBADI 40% 185.768 186.000
OPERATIONAL 3.934.600 53% TERMIN BAHAN 1.527.100 38,8%

3.934.600
LABA SEBELUM PAJAK 844.400 11%

PAJAK 10% 0 0% Table 3

TOTAL TUNJANGAN
EMP JABATAN GAJI POKOK PERSENTASE INSENTIF TOTAL
LABA BERSIH 844.400 11% PENDAPATAN KOMSUMSI

INDIKATOR TIDAK CAPAI TARGET LABA - MANAGER -

- HEAD BAR 50% 0 0 0

AKBAR BARISTA/KASIR 613.000 50% 0 613.000 613.000

INDRI BARISTA/KASIR 60.000 50% 0 60.000 60.000

CIA BARISTA/KASIR 100.000 0 100.000 100.000

DINA BARISTA/KASIR 160.000 0 160.000 160.000

ERA BARISTA/KASIR 80.000 0 80.000 80.000

HAJIR 100.000 0 100.000 100.000

AWO 0 0 0

0 0 0

0 0 0

1113000 150%

LIMIT TARGET ANALYS SELLING PRODUK

FIXED COSTS (BEBAN WAJIB) R 3.934.600 CUP SOLD SALES COST PROFIT / LOSS
VARIABLE COST CUPS (COGS) R 8.000 0 R 0 R 3.934.600 R (3.934.600)
PRICE CUPS (HARGA JUAL) R 18.000 2.000 R 36.000.000 R 19.934.600 R 16.065.400
CUPS INCREAMENT 2.000 4.000 R 72.000.000 R 35.934.600 R 36.065.400

BREAK EVENT POINT - 6.000 R 108.000.000 R 51.934.600 R 56.065.400

8.000 R 144.000.000 R 67.934.600 R 76.065.400
10.000 R 180.000.000 R 83.934.600 R 96.065.400
TOTAL CUP DAYS OPEN CUP / DAYS
12.000 R 216.000.000 R 99.934.600 R 116.065.400
1.000 30 33,3333333333333
14.000 R 252.000.000 R 115.934.600 R 136.065.400
2.000 30 67
16.000 R 288.000.000 R 131.934.600 R 156.065.400

SALES COST

Rp300.000.000

Rp257.142.857

Rp214.285.714

Rp171.428.571

Rp128.571.429

Rp85.714.286

Rp42.857.143

Rp0
0 2.000 4.000 6.000 8.000 10.000 12.000 14.000 16.000
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎
p‎