Profil Perusahaan
Chocolate fun memulai operasinya pada mei 2012 dengan nama Jeff chocolate fun , berkantor di Jln. Ahmad Yani No 106 Kota Langsa ,berdiri di salah satu lokasi strategis Kota Langsa,chocolate fun menjadi pelopor bisnis coklat diwilayah tersebut yang sudah menyerap 20 tenaga kerja lokal. Bergerak di bidang pengolahan coklat menjadi makanan dan minuman yang siap pakai dan berkualaitas, chocolate fun menguasai sebagian besar segmen pasar coklat dan memiliki target pasar beberapa target dengan menggunakan konsep yang berbeda, segmen remaja menggunakan konsep fun and Fress ,konsep untuk anak-anak adalah Fun Party dan konsep untuk dewasa adalah classic remaja di Kota Langsa. Dengan menu andalannya Chocolate Love ,penjualan dan keuntungan bersih perusahaan berkembang pesat setiap tahunya. Master Budget untuk tahun 2013 Chocolate Fun Sales Budget 31 Desember 2013
First Estimated untis X per Units Total Estimated Sales 5,000 5,000 25,000,000 Second 8,000 5,000 40,000,000 Third 10,000 5,000 50,000,000 Annual Recap 23,000 5000 115000000
Chocolate Fun Expected cash Collections 31 Desember 2013 First Second Third Annual Recap 16666667 26666667 33333334 76666668 5000000 8333333 13333333 21666666 21666667 35000000 46666667 98333334
Estimated unit sold Desired Ending finished goods total Units sold Less: Beginning Finished Goods Scheduled Production
First Second Third Annual Recap 5,000 8,000 10,000 23,000 200 500 600 600 5200 8500 10,600 -600 -200 -500 -600 4600 8300 10,100 23,000
Chocolate Fun Direct Material Budget 31 Desember 2013 First Scheduled Production X raw Materials Per Unit Total Raw Material Needs Plus: Target End raw material Total units needed Lees: target beg raw material raw material purchased X estimated cost per square Cost of raw material purchases 4600 10 46000 16600 62600 20000 42600 100 4260000 Second 8300 10 83000 20200 103200 16600 86600 100 8660000 third 10,100 10 101000 46000 147000 20200 126800 100 12680000 Annual Recap 23000 10 230000 46000 276000 20000 256000 100 25600000
Chocolate Fun Expected Cash Payments For Materials Purchases 31 Desember 2013 First From Current Quarters Purchases From Prior quarter Purchases Cash Payments for materilas Second Third Annual Recap 5000000 6928000 10144000 150000 852000 1732000 5150000 7780000 11876000 24806000
First Scheduled Production X direct labor Hours Per Unit Total Direct Labor Hours X cost per Direct labor hour Cost of direct labor 4600 0.8 3680 500 1840000
Direct Labor Hours X Variable fact averhead rate Total variable fact overhead fixed factory overhead less: depreciation cash Paid For Factory overhead
Chocolate Fun Factory Overhead Budget 31 Desember 2013 First Second third annual Recap 3680 6640 8080 18400 500 500 500 500 1840000 3320000 4040000 9200000 2000000 3000000 4000000 9000000 -200000 -200000 -200000 -200000 1800000 2800000 3800000 8800000
Cost Component Direct Material Direct Labor Applied Factory Overhead Total Cost Per Units X units in ending goods inventory Ending Finished Goods Inventory
Chocolate Fun Ending Finished Goods Inventory 31 Desember 2013 Units Cost Total 500 750 0.8 500 0.8 450
Estimated units Sold X per Unit variable SSGA Total Variable SGA Fixed SGA Salaries Office Adversiting Other Total fixed SGA
Chocolate Fun Selling ,General,and Administratif Budget 31 Desember 2013 First Second Third 5000 8000 10000 200 200 200 1000000 1600000 2000000 5000000 500000 100000 5600000 500000 100000 5600000 5000000 500000 100000 5600000 5000000 -
6600000
7200000
7600000
21400000
Beginning Cash Balance Plus : Customer Receive Avialiable Cash Less Disbursements Direct Material Direct labor Factory Overhead SGA Taxes Equipment Purchases Total disbursements Cash Surplus Financing Planned Borrowing Planned repayment Interest on repayment Ending cash balance
Chocolate Fun Cash Budget 31 Desember 2013 first Second Third Annual Recapt 10000000 12000000 15000000 21666667 35000000 46666667 98333334 31666667 35000000 46666667 98333334
33627334
Sales
Cost of Goods Sold Beginning finished manufactured Goods available for sale less: ending finished goods inventory cost of goods sold Gross profit SGA Income become interest and taxes Interest Income before taxes Income taxes Net income
46000 10350000 10396000 681000 11077000 103923000 21400000 82523000 250000 82273000 1000000 81273000 Chocolate fun 2013
2012
Assest Current assest Cash accounts receivable Raw materials inventory finished goods inventory Property,plant,and equipment plant and equipments Less: Acc depreciation total asssets Liabilities Current liabilities Acccounts payble Interest payble Notes payble Stock holders equity Common stock Retained earning total liabilities and equity
26370000
12500000 68075000
8000000 34370000
68075000