URAIAN

RINCIAN

FIXED COST

Gaji
Tunjangan Kehadiran
T Kesehatan
T Perumahaan
T Beras
Uang Makan
T Kemahalan
Tunjangan Hari raya
Tunjangan Akhir Tahun

VARIABLE COST

Bahan Baku Utama

Upah Lembur
Bonus Produksi

FACTORY OVERHEAD

B. Listrik
B. Maintenance

Total
Total pertahun

Rp

1,847,599,000

Q
10
10
10
10
10
10
10

Januari
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

Q
10
10
10
10
10
10
10

6
4
10

8499000
9300000
1395000

6
4
10

44300000
6000000
Rp 152,104,900

Februari

ESTIMASI DA

BIAYA OPERASIONAL DEP

PADA PT. PN3 S
PERIODE TAHUN
Februari
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

Q
10
10
10
10
10
10
10

Maret
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

Q
10
10
10
10
10
10
10

April
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

Q
10
10
10
10
10
10
10

8499000
4000000
600000

6
4
10

8499000
2500000
375000

6
4
10

8499000
7500000
1125000

6
4
10

39000000
6000000
Rp 140,709,900

37500000
6000000
Rp 137,484,900

42500000
6000000
Rp 148,234,900

Mei

ESTIMASI DAN ANALISA

BIAYA OPERASIONAL DEPARTEMEN Quality Control
PADA PT. PN3 Sumatra Utara
PERIODE TAHUN JAN - DES 2015
Mei
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

Q
10
10
10
10
10
10
10

Juni
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

8499000
7500000
1125000

6
4
10

8499000
6250000
937500

42500000
6000000
Rp 148,234,900

41250000
6000000
Rp 145,547,400

Q
10
10
10
10
10
10
10
10

Juli
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000
Rp 75,021,800

Q
10
10
10
10
10
10
10

6
4
10

8499000
7500000
1125000

6
4
10

42500000
6000000
Rp 223,256,700

Agustus

Agustus
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

Q
10
10
10
10
10
10
10

8499000
12500000
1875000

6
4
10

47500000
6000000
Rp 158,984,900

September
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

8499000
2500000
375000
37500000
6000000
Rp 137,484,900

Q
10
10
10
10
10
10
10

6
4
10

October
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

8499000
2500000
375000
37500000
6000000
Rp 137,484,900

November
Q
10
10
10
10
10
10
10

6
4
10

November
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000

Q
10
10
10
10
10
10
10
10

8499000
3800000
570000
38800000
6000000
Rp 140,279,900

6
4
10

Desember
Jumlah (Rp)
Rp 37,510,900
Rp
4,500,000
Rp 14,500,000
Rp
4,100,000
Rp
2,500,000
Rp
7,500,000
Rp 12,000,000
Rp

37,510,900
8499000
3800000
570000

38800000
6000000
Rp 177,790,800

FC

VC

ov

JABATAN
Manager Laboraturium
Sekertaris Manager Lab
Asisten Laboraturium
Mandor Laboraturium
Quality Control
Biaya internet
BAHAN BAKU
Etanol
Indikator Phenolpthalein
Arang Aktive
Kertas saring
N-heksan
Larutan KOH 0,1N
Overtime
listrik biaya normal

JUMLAH
1
1
2
2
4
350000
Harga
Rp
85,000
Rp
20,000
Rp
100,000
Rp
10,000
Rp
1,300
Rp
22,000
Rp
50,000
Rp 35,000,000

GAJI
Rp
Rp
Rp
Rp
Rp

satuan
liter
liter
kg
m
ml
gr
jam

12,835,000
6,475,250
8,756,425
5,864,925
3,579,300

Tunjangan Kehadiran
Rp
900,000
Rp
900,000
Rp
900,000
Rp
900,000
Rp
900,000
Rp
4,500,000

Rp
Rp
Rp
Rp
Rp
Rp

T Kesehatan
5,000,000
3,000,000
3,000,000
2,000,000
1,500,000
14,500,000

Rp
Rp
Rp
Rp
Rp
Rp

T Perumahaan
1,500,000
800,000
1,000,000
500,000
300,000
4,100,000

Rp
Rp
Rp
Rp
Rp

T Beras
500,000
500,000
500,000
###
500,000
2,500,000

T Kemahalan
Rp 3,500,000
Rp 2,500,000
Rp 3,000,000
Rp 2,000,000
Rp 1,000,000
Rp 12,000,000

Rp
Rp
Rp
Rp
Rp
Rp

Uang Makan
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
7,500,000

Bruto Pendapatan perbulan BPJS

Rp 25,735,000 Rp
772,050
Rp 15,675,250 Rp
470,258
Rp 18,656,425 Rp
559,693
Rp 13,264,925 Rp
397,948
Rp
9,279,300 Rp
278,379
Rp 2,478,327

Rp
Rp
Rp
Rp
Rp
Rp

PPN21
257,350
156,753
186,564
132,649
92,793
826,109

Rp
Rp
Rp
Rp
Rp

GP Netto
24,705,600
15,048,240
17,910,168
12,734,328
8,908,128