BOBOT NILAI = 20
3. Analisis Model Satu Selisih (BOBOT NILAI = 30
Selisih BBB
SBBB = (Hst x Kst) - (HS x KS)
= (Rp 0,62 x 432.000 ons) - (Rp 0,64 x 378.000 ons)
= Rp 25.920 selisih laba
Selisih BTKL
BTKL standar 54.000 kg x Rp 3,00 Rp162,000
BTKL sesungguhnya 54.000 x Rp 2,80 Rp151,200
Selisih BTKL laba Rp10,800
4. Laporan Laba Rugi Penentuan Harga Pokok Variabel Model Analisis Selisih
Perusahaan Industri Wajik
LAPORAN LABA RUGI
Bulan Maret 2018
Penjualan 54.000 kg x Rp 10,46 = Rp564,840
HPP standar 54.000 kg x Rp5,98 = (Rp322,920)
Kontribusi margin kotor standar = Rp241,920
Selisih BBB laba = Rp25,920
Selisih BTKL laba = Rp10,800
Selisih BOP variabel rugi = (Rp12,960)
Selisih standar laba = Rp23,760
Kontribusi margin kotor = Rp265,680
Biaya usaha variabel 54.000 kg x Rp 1,88 = (Rp101,520)
Kontribusi margin = Rp164,160
Biaya tetap = (Rp17,470)
Laba = Rp146,690
BOBOT NILAI = 25