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Laporan 12
Laporan 12
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 2.732 2.800 15.000 12.200 436% 13 195.000 36.400
P003 COFFEE LATTE HOT COFFEE 7.152 7.200 20.000 12.800 178% 0 0
P004 COFFEE LATTE ICE COFFEE 8.802 8.900 20.000 11.100 125% 0 0
P005 MILK COFFEE HOT COFFEE 3.962 4.000 15.000 11.000 275% 55 825.000 220.000
P007 ICE COFFEE AREN ICE COFFEE 7.266 7.300 18.000 10.700 147% 200 3.600.000 1.460.000
P008 VANILA ICE COFFEE ICE COFFEE 8.027 8.100 18.000 20000 247% 3 54.000 24.300
P009 PANDAN ICE COFFEE ICE COFFEE 8.802 8.900 20.000 11.100 125% 21 420.000 186.900
P010 HAZELNET ICE COFFEE ICE COFFEE 8.802 8.900 20.000 11.100 125% 3 60.000 26.700
P011 ICE COFFE CARAMEL ICE COFFEE 8.890 8.900 20.000 11.100 125% 3 60.000 26.700
P012 LYCHEE TEA TEA 4.222 4.300 15.000 10.700 249% 5 75.000 21.500
P014 LEMON TEA TEA 4.958 5.000 15.000 10.000 200% 15 225.000 75.000
P016 MATCHA MILK BASED 7.251 7.300 18.000 10.700 147% 32 576.000 233.600
P018 CHOCOLATE ICE MILK BASED 7.251 7.300 18.000 10.700 147% 67 1.206.000 489.100
P019 CHCOLATE HOT MILK BASED 6.240 6.300 15.000 8.700 138% 15 225.000 94.500
P020 TARO ICE MILK BASED 7.251 7.300 18.000 10.700 147% 20 360.000 146.000
P021 TARO HOT MILK BASED 6.541 6.600 15.000 8.400 127% 2 30.000 13.200
P022 RED VELVET ICE MILK BASED 6.240 6.300 18.000 11.700 186% 15 270.000 94.500
P023 RED VELVET HOT MILK BASED 6.541 6.600 15.000 8.400 127% 0 0
P024 MATCHA HOT MILK BASED 6.541 6.600 15.000 8.400 127% 6 90.000 39.600
P025 GREEN TEA TEA 5.000 5.000 15.000 10.000 200% 1 15.000 5.000
P027 VANILA REGAL MILK BASED 8.000 8.000 18.000 10.000 125% 7 126.000 56.000
P028 STRAWBERRY MILK MILK BASED 5.000 15.000 10.000 200% 11 165.003 55.000
P029 CAPPUCINO COFFE 6.513 6.600 18.000 11.400 173% 2 36.000 13.200
P030 ES TEH TEA 4.000 4.000 15.000 11.000 275% 1 15.000 4.000
P032 KOPI SUSU DULU COFFE 2.975 3.000 12.000 9.000 300% 120 1.440.000 360.000
P033 KOPI TUBRUK COFFE 2.000 2.000 10.000 8.000 400% 20 200.000 40.000
P034 MILK TEA TEA 4.000 4.000 15.000 11.000 275% 1 15.000 4.000
P035 NONA MANIS COFFE 6.513 6.600 15.000 8.400 127% 24 360.000 158.400
P038 TEH TAWAR TEA 1.500 1.500 12.000 10.500 700% 3 36.000 4.500
P039 ICE CAPPUCINO ICE COFFEE 6.513 6.600 20.000 13.400 203% 4 80.000 26.400
P040 AIR MINERAL MINERAL 1.500 1.500 5.000 3.500 233% 67 335.000 100.500
P041 KENTANG SNACK 3.500 3.500 15.000 11.500 329% 24 360.000 84.000
P042 CIRENG SNACK 5.000 5.000 15.000 10.000 200% 2 30.000 10.000
P044 UBI SNACK 5.000 5.000 15.000 10.000 200% 5 75.000 25.000
P047 CHICKEN POPCORN MAKANA BERAT 13.000 13.000 28.000 15.000 115% 0 0
P049 NASI CORNED BEEF MAKANA BERAT 8.000 8.000 18.000 10.000 125% 0 0
0 0 0 0
0 0 0 0
LABA RUGI
BEBAN `LABA
NAMA BEBAN DESKRIPSI NILAI PERSENTASE KETERANGAN PERSENTASE NILAI PEMBULATAN
ITEM TERJUAL 1.001 0%
BEBAN GAJI KARYAWAN 2.658.000 61,1% LABA BERSIH (PRIODE BERJALAN) 100% 2.334.503 2.335.000
BEBAN LISTRIK, AIR & WIFI 1.030.000 23,7% SEDEKAH 2,5% 58.363 58.000
PENJUALAN 11.793.003 100%
BEBAN BAHAN PENDUKUNG PRODUK 360.000 8,3%
INSENTIF
BEBAN KOMSUMSI 300.000 6,9% LABA BERSIH (SETELAH SEDEKAH) 2.276.140 2.276.000
BEBAN PENDUKUNG PRODUKSI
PENJUALAN BERSIH 11.793.003
BEBAN IKLAN & MARKETING
HARGA POKOK PENJUALAN 4.368.000 37%
BEBAN TRANSPORTASI / PENGIRIMAN - BERANDA KOPI 55% 1.251.877 1.252.000
BEBAN ADMINISTRASI BANK - DEVIDEN PROF 45% 1.024.263 1.024.000
LABA KOTOR 7.425.003 63%
BEBAN PERLENGKAPAN ADMINISTRASI
Q FACTOR 10% (OVERHEAD) 742.500 6%
BEBAN MAINTANANCE DANA SIMPANAN 20% 250.375 250.000
HUTANG BANK - DANA PENGEMBANGAN 15% 187.782 188.000
LABA KOTOR 6.682.503 57%
DANA AKRAM 40% 500.751 501.000
OPERATIONAL 4.348.000 37%
4.348.000
LABA SEBELUM PAJAK 2.334.503 20%
PAJAK 11% 0 0%
Table 3
LABA BERSIH 2.334.503 20% TOTAL TUNJANGAN
EMP JABATAN GAJI POKOK PERSENTASE INSENTIF TOTAL
PENDAPATAN KOMSUMSI
INDIKATOR TIDAK CAPAI TARGET LABA
ALLUNG HEAD BAR 0 50% 0 0 0
2.658.000 300%
FIXED COSTS (BEBAN WAJIB) R 4.348.000 CUP SOLD SALES COST PROFIT / LOSS
VARIABLE COST CUPS (COGS) R 8.000 0 R 0 R 4.348.000 R (4.348.000)
PRICE CUPS (HARGA JUAL) R 18.000 1.420 R 25.560.000 R 15.708.000 R 9.852.000
CUPS INCREAMENT 1.420 2.840 R 51.120.000 R 27.068.000 R 24.052.000
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 1.420 2.840 4.260 5.680 7.100 8.520 9.940 11.360
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