Triwulan 1 Ramalan Jualan:

Tahun Daerah Variasi

I II III IV Tahun Y X X2 XY Tahun Penjualan Produk
2013 28 32 36 34 130 130 -2 4 -260
2014 32 35 38 40 145 145 -1 1 -145 Sedang
2015 36 37 38 39 150 150 0 0 0 Manis
BJM
2016 40 40 42 43 165 165 1 1 165 Asin
2017 44 41 41 44 170 170 2 4 340 Total
Jumlah 180 185 195 200 760 760 0 10 100 2018 Sedang
% 23.68% 24.34% 25.66% 26.32% 100% Manis
MTP
a= 152 Asin
Rencana penjualan di 2 daerah: BJM dan MTP b= 10 Total
Rasio Penjualan 2/3 : 1/3 Y2018 = 182 Grand Total
Harga Jual:
BJM MTP BJM 121
Sedang 500 600 MTP 61
Manis 600 750 182
Asin 500 600
BJM MTP
Distribusi Produk: Sedang 61 30
Sedang 50% Manis 36 18
Manis 30% Asin 24 12
Asin 20% 121 61
 Triwulan
1 Tahun
I II III IV
Botol Harga Botol Harga Botol Harga Botol Harga Botol Harga
14.37 Rp 7,184 14.77 Rp 7,383.77 15.57 Rp 7,782.89 15.96 Rp 7,982.46 60.67 Rp 30,333.33
8.62 Rp 5,173 8.86 Rp 5,316.32 9.34 Rp 5,603.68 9.00 Rp 5,400.00 35.82 Rp 21,492.63
5.75 Rp 2,874 5.91 Rp 2,953.51 6.23 Rp 3,113.16 6.39 Rp 3,192.98 24.27 Rp 12,133.33
28.74 Rp 15,231 29.54 Rp 15,653.60 31.13 Rp 16,499.74 31.35 Rp 16,575.44 120.75 Rp 63,959.30
7.18 Rp 4,311 8.00 Rp 4,800.00 7.78 Rp 4,669.74 7.98 Rp 4,789.47 30.95 Rp 18,569.74
4.31 Rp 3,233 4.43 Rp 3,322.70 4.67 Rp 3,502.30 4.79 Rp 3,592.11 18.20 Rp 13,650.00
2.87 Rp 1,724 2.95 Rp 1,772.11 3.11 Rp 1,867.89 3.19 Rp 1,915.79 12.13 Rp 7,280.00
14.37 Rp 9,268 15.38 Rp 9,894.80 15.57 Rp 10,039.93 15.96 Rp 10,297.37 61.28 Rp 39,499.74
43.11 Rp 24,498 44.92 Rp 25,548.40 46.70 Rp 26,539.67 47.32 Rp 26,872.81 182.04 Rp 103,459.04
 Triwulan
Daerah Variasi
Tahun I II III IV
Penjualan Produk
Botol Harga Botol Harga Botol Harga Botol
Sedang 14.37 7,184.21 14.77 7,383.77 15.57 7,782.89 15.96
Manis 8.62 5,172.63 8.86 5,316.32 9.34 5,603.68 9.00
BJM
Asin 5.75 2,873.68 5.91 2,953.51 6.23 3,113.16 6.39
Total 28.74 15,230.53 29.54 15,653.60 31.13 16,499.74 31.35
2018 Sedang 7.18 4,310.53 8.00 4,800.00 7.78 4,669.74 7.98
Manis 4.31 3,232.89 4.43 3,322.70 4.67 3,502.30 4.79
MTP
Asin 2.87 1,724.21 2.95 1,772.11 3.11 1,867.89 3.19
Total 14.37 9,267.63 15.38 9,894.80 15.57 10,039.93 15.96
Grand Total 43.11 24,498.16 44.92 25,548.40 46.70 26,539.67 47.32

Assumption:
35% of the next quarters sales in ending inventory
beginning inventory for the first quarter of the year is 12
Units to be produced: Expected unit sales + Units in ending inventory - units in beginning inventory

I II III IV 1 Year
Sales 43 45 47 47 182
Desired Ending Inv 16 16 16 18 18 +
Total Needs 59 61 63 65 200
Less: Beginning Inv 12 16 16 16 12 -
Units to be produced 47 46 47 49 188
 Triwulan
1 Tahun
IV Jenis Kecap I II
Harga Botol Harga BJM MTP Total BJM MTP Total
7,982.46 60.67 30,333.33 Sedang 14 7 21 15 8 23
5,400.00 35.82 21,492.63 Manis 9 4 13 9 4 13
3,192.98 24.27 12,133.33 Asin 6 3 9 6 3 9
16,575.44 120.75 63,959.30 Total 29 14 43 30 15 45
4,789.47 30.95 18,569.74
3,592.11 18.20 13,650.00 Triwul
1,915.79 12.13 7,280.00 I II
10,297.37 61.28 39,499.74 Sdng Mns Asn Tot Sdng Mns
26,872.81 182.04 103,459.04 Sales 21 13 9 43 23 13
Ending Inv 8 5 3 16 8 5
If: Beginning Ending Needs 29 18 12 59 31 18
Sedang 5 7 Beginning Inv 5 4 3 12 8 5
Manis 4 6 to be Produced 24 14 9 47 24 13
Asin 3 5
Total 12 18
Triwulan
1 Tahun
III IV
BJM MTP Total BJM MTP Total BJM MTP Total
16 8 24 16 8 24 61 31 92
9 5 14 9 5 14 36 18 54
6 3 9 6 3 9 24 12 36
31 16 47 31 16 47 121 61 182

Triwulan
1 Tahun
II III IV
Asn Tot Sdng Mns Asn Tot Sdng Mns Asn Tot Sdng Mns Asn Tot
9 45 24 14 9 47 24 14 9 47 92 54 36 182
3 16 8 5 3 16 7 6 5 18 7 6 5 18 +
12 61 32 19 12 63 31 20 14 65 99 60 41 200
3 16 8 5 3 16 8 5 3 16 5 4 3 12 -
9 46 24 14 9 47 23 15 11 49 94 56 38 188
Data awal:
Kedelai Gula Merah Kedelai Gula Merah
Jenis Produk
Ons Harga Biaya/unit Ons Harga Biaya/unit
Sedang 2 Ons 2 Ons
Manis 1 Ons 3 Ons Sedang 2 Rp 100 Rp 200 2 Rp 60 Rp 120
Asin 2 Ons 1 Ons Manis 1 Rp 100 Rp 100 3 Rp 60 Rp 180
Total 5 Ons 6 Ons Asin 2 Rp 100 Rp 200 1 Rp 60 Rp 60

Harga Kedelai Rp 100 per ons

Harga Gula Merah Rp 60 per ons
 Kedelai Gula Me
Biaya Bahan Baku Jenis
Triwulan Botol harga per biaya bahan
Per botol Produk ons total ons
unit baku
Rp 320 Sedang 24 2 48 Rp 100 Rp 4,800 2
Rp 280 Manis 14 1 14 Rp 100 Rp 1,400 3
I
Rp 260 Asin 9 2 18 Rp 100 Rp 1,800 1
Total 47 80 Rp 100 Rp 8,000
Sedang 24 2 48 Rp 100 Rp 4,800 2
Manis 13 1 13 Rp 100 Rp 1,300 3
II
Asin 9 2 18 Rp 100 Rp 1,800 1
Total 46 79 Rp 100 Rp 7,900
Sedang 24 2 48 Rp 100 Rp 4,800 2
Manis 14 1 14 Rp 100 Rp 1,400 3
III
Asin 9 2 18 Rp 100 Rp 1,800 1
Total 47 80 Rp 100 Rp 8,000
Sedang 23 2 46 Rp 100 Rp 4,600 2
Manis 15 1 15 Rp 100 Rp 1,500 3
IV
Asin 11 2 22 Rp 100 Rp 2,200 1
Total 49 83 Rp 100 Rp 8,300
1 Tahun 188 322 Rp 32,200
 Gula Merah
Total Biaya
harga per biaya bahan Bahan Baku
total unit baku
48 Rp 60 Rp 2,880 Rp 7,680
42 Rp 60 Rp 2,520 Rp 3,920
9 Rp 60 Rp 540 Rp 2,340
99 Rp 60 Rp 5,940 Rp 13,940
48 Rp 60 Rp 2,880 Rp 7,680
39 Rp 60 Rp 2,340 Rp 3,640
9 Rp 60 Rp 540 Rp 2,340
96 Rp 60 Rp 5,760 Rp 13,660
48 Rp 60 Rp 2,880 Rp 7,680
42 Rp 60 Rp 2,520 Rp 3,920
9 Rp 60 Rp 540 Rp 2,340
99 Rp 60 Rp 5,940 Rp 13,940
46 Rp 60 Rp 2,760 Rp 7,360
45 Rp 60 Rp 2,700 Rp 4,200
11 Rp 60 Rp 660 Rp 2,860
102 Rp 60 Rp 6,120 Rp 14,420
396 Rp 23,760 Rp 55,960
Rp 298
 Jenis
Triwulan Botol Jam Kerja total
Produk
Data:
untuk membuat 1 botol kecap membutuhkan 0,5 Jam Sedang 24 0.5 12
biaya tenaga kerja perjam adalah Rp. 200 Manis 14 0.5 7
I
FOH Variabel Rp. 75/jam Asin 9 0.5 4.5
FOH Fixed Rp. 100 Total 47 23.5
Sedang 24 0.5 12
Ending Finished Goods Inventory Budget Manis 13 0.5 6.5
II
per 31 Des xxx Asin 9 0.5 4.5
Total 46 23
Unit Cost computation: Sedang 24 0.5 12
Direct material Rp 298 Manis 14 0.5 7
III
Direct labour Rp 101 Asin 9 0.5 4.5
FOH Rp 40 + Total 47 23.5
Total Unit Cost Rp 438 Sedang 23 0.5 11.5
Manis 15 0.5 7.5
IV
Asin 11 0.5 5.5
Total 49 24.5
1 Tahun 188 94.5
 BOP Variabel
Biaya Total Biaya BOP Total BOP
Perjam Tenaga Kerja Biaya per Total Biaya Tetap
jam
Rp 200 Rp 2,400 Rp 75 Rp 900
Rp 200 Rp 1,400 Rp 75 Rp 525
Rp 200 Rp 900 Rp 75 Rp 338
Rp 200 Rp 4,700 Rp 75 Rp 1,763 Rp 100 Rp 1,863
Rp 200 Rp 2,400 Rp 75 Rp 900
Rp 200 Rp 1,300 Rp 75 Rp 488
Rp 200 Rp 900 Rp 75 Rp 338
Rp 200 Rp 4,600 Rp 75 Rp 1,725 Rp 100 Rp 1,825
Rp 200 Rp 2,400 Rp 75 Rp 900
Rp 200 Rp 1,400 Rp 75 Rp 525
Rp 200 Rp 900 Rp 75 Rp 338
Rp 200 Rp 4,700 Rp 75 Rp 1,763 Rp 100 Rp 1,863
Rp 200 Rp 2,300 Rp 75 Rp 863
Rp 200 Rp 1,500 Rp 75 Rp 563
Rp 200 Rp 1,100 Rp 75 Rp 413
Rp 200 Rp 4,900 Rp 75 Rp 1,838 Rp 100 Rp 1,938
Rp 18,900 Rp 7,088 Rp 400 Rp 7,488
Rp 101 Rp 40
 Jenis Beban Total Beban
Asumsi: Triwulan Botol
Produk Penjualan Penjualan
Beban Penjualan 15% dari
Manufacturing cost
Sedang 24 Rp 66 Rp 1,577
Beban Administrasi 10% dari Manis 14 Rp 66 Rp 920
Manufacturing cost I
Asin 9 Rp 66 Rp 591
Total 47 Rp 66 Rp 3,088
Sedang 24 Rp 66 Rp 1,577
Manis 13 Rp 66 Rp 854
II
Asin 9 Rp 66 Rp 591
Total 46 Rp 66 Rp 3,022
Sedang 24 Rp 66 Rp 1,577
Manis 14 Rp 66 Rp 920
III
Asin 9 Rp 66 Rp 591
Total 47 Rp 66 Rp 3,088
Sedang 23 Rp 66 Rp 1,511
Manis 15 Rp 66 Rp 986
IV
Asin 11 Rp 66 Rp 723
Total 49 Rp 66 Rp 3,219
1 Tahun 188 Rp 12,418
 Beban Total Beban
Administrasi Administrasi

Rp 44 Rp 1,051
Rp 44 Rp 613
Rp 44 Rp 394
Rp 44 Rp 2,059
Rp 44 Rp 1,051
Rp 44 Rp 569
Rp 44 Rp 394
Rp 44 Rp 2,015
Rp 44 Rp 1,051
Rp 44 Rp 613
Rp 44 Rp 394
Rp 44 Rp 2,059
Rp 44 Rp 1,007
Rp 44 Rp 657
Rp 44 Rp 482
Rp 44 Rp 2,146
Rp 8,279
Total Beban Rp 20,696
 Cost of Good Sold Budgeted Income Statement
31 Des xxxx 31 Des 20xx

Direct Material Rp 55,960 Sales

Direct Labour Rp 18,900 Direct Material Rp 55,960
FOH Rp 7,488 + Direct Labour Rp 18,900
Budgeted Manufacturing Cost Rp 82,348 FOH Rp 7,488
beginning finished goods Rp 5,256 Manufacturing cost
goods available for sale Rp 87,604 Beginning Inv
ending finished goods Rp 7,884 - Goods Available for sale
budgeted cost of good sold Rp 79,719 Ending Inv
Cost of Good Sold
Expenses
Profit
dgeted Income Statement
31 Des 20xx

Rp 103,459

+
Rp 82,348
Rp 5,256 +
Rp 87,604
Rp 7,884 -
Rp 79,719
Rp 20,696 -
Rp 3,043