Penulis
DAFTAR ISI
KATA PENGANTAR..............................................................................................i
DAFTAR ISI............................................................................................................ii
BAB I PENDAHULUAN
A. Latar Belakang
B. Tujuan dan Manfaat
C. Metode Observasi
BAB II ISI
A. Landasan Teori.............................................................................................1
B. Profil UMKM UD Mitra Sejahtera..............................................................1
Anggaran penjualan.....................................................................................6
Anggaran produksi.....................................................................................13
Anggaran Bahan Baku Langsung...................................................................14
Anggaran Biaya Overhead Pabrik..............................................................16
Anggaran Tenaga Kerja Langsung.............................................................17
Anggaran Harga Pokok Produksi dan Penjualan.......................................18
Anggaran Administrasi Umum & Distribusi.............................................19
Anggaran variabel......................................................................................20
Anggaran Laba Rugi........... ......................................................................23
Anggaran Kas........... .................................................................................24
Anggaran Modal........... .............................................................................25
BAB III PENUTUP
Kesimpulan........... ....................................................................................28
Daftar Pustaka........... ................................................................................29
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