FORMAT KARTU BIAYA PRODUKSI STANDAR

KARTU BIAYA STANDAR PRODUK WRAPING GRADE WOODFLOOR

STANDARD
STANDARD STANDARD COST
BAHAN BAKU SATUAN QUANTITY
PRICE (SP)/M3 BAHAN BAKU
(SQ)/UNIT
KAYU M3 1,500,000 4 6,000,000

STANDARD STANDARD HOURS STANDARD COST

BTKL SATUAN RATE (SR)/JKL (SH)/UNIT BTKL
DEPARTEMEN 1 JKL 25,000 2 50,000
DEPARTEMEN 2 JKL 30,000 4 120,000
DEPARTEMEN 3 JKL 30,000 4 120,000
DEPARTEMEN 4 JKL 35,000 4 140,000
DEPARTEMEN 5 JKL 40,000 4 160,000
DEPARTEMEN 6 JKL 30,000 2 60,000
TOTAL STANDARD COST BTKL 650,000

STANDARD
RATE (SR)/COST STANDARD HOURS STANDARD COST
BOP SATUAN (SH)/UNIT BOP
DRIVER

DEPARTEMEN 1 JAM TRANSPORT 18,025 0.5 9,013

DEPARTEMEN 2 UNIT BAHAN 2,151 4 8,602
DEPARTEMEN 3 JKL 1,571 5 7,854
DEPARTEMEN 4 UNIT PRODUKSI 22,950 1 22,950
DEPARTEMEN 5 UNIT PRODUKSI 23,465 1 23,465
DEPARTEMEN 6 UNIT PRODUKSI 1,765 1 1,765
TOTAL STANDARD COST UNTUK BOP 73,649
TOTAL STANDARD COST PER UNIT 6,723,649
 FORMAT KARTU BIAYA PRODUKSI STANDAR
KARTU BIAYA STANDAR PRODUK WRAPING GRADE WOODFLOOR
STANDARD
STANDARD PRICE STANDARD COST
BAHAN BAKU SATUAN QUANTITY
(SP)/M3 BAHAN BAKU
(SQ)/UNIT
KAYU M3 1,500,000 3 4,500,000

STANDARD RATE STANDARD HOURS STANDARD COST

BTKL SATUAN (SR)/JKL (SH)/UNIT BTKL

DEPARTEMEN 1 JKL 25,000 1 25,000

DEPARTEMEN 2 JKL 30,000 3 90,000
DEPARTEMEN 3 JKL 30,000 3 90,000
DEPARTEMEN 4 JKL 35,000 3 105,000
DEPARTEMEN 5 JKL 40,000 3 120,000
DEPARTEMEN 6 JKL 30,000 2 60,000
TOTAL STANDARD COST BTKL 490,000

STANDARD RATE STANDARD HOURS STANDARD COST

BOP SATUAN (SR)/COST DRIVER (SH)/UNIT BOP

DEPARTEMEN 1 JAM TRANSPORT 18,025 0.5 9,013

DEPARTEMEN 2 UNIT BAHAN 2,151 3.0 6,452
DEPARTEMEN 3 JKL 1,571 4.0 6,283
DEPARTEMEN 4 UNIT PRODUKSI 22,950 1.0 22,950
DEPARTEMEN 5 UNIT PRODUKSI 23,465 1.0 23,465
DEPARTEMEN 6 UNIT PRODUKSI 1,765 1.0 1,765
TOTAL STANDARD COST UNTUK BOP 69,928
TOTAL STANDARD COST PER UNIT 5,059,928
 FORMAT KARTU BIAYA PRODUKSI STANDAR
KARTU BIAYA STANDAR PRODUK WRAPING GRADE WOODFLOOR
STANDARD
STANDARD PRICE STANDARD COST
BAHAN BAKU SATUAN QUANTITY
(SP)/M3 BAHAN BAKU
(SQ)/UNIT
KAYU M3 1,500,000 2 3,000,000

STANDARD RATE STANDARD HOURS STANDARD COST

BTKL SATUAN (SR)/JKL (SH)/UNIT BTKL

DEPARTEMEN 1 JKL 25,000 1 25,000

DEPARTEMEN 2 JKL 30,000 2 60,000
DEPARTEMEN 3 JKL 30,000 2 60,000
DEPARTEMEN 4 JKL 35,000 2 70,000
DEPARTEMEN 5 JKL 40,000 2 80,000
DEPARTEMEN 6 JKL 30,000 2 60,000
TOTAL STANDARD COST BTKL 355,000

STANDARD RATE STANDARD HOURS STANDARD COST

BOP SATUAN (SR)/COST DRIVER (SH)/UNIT BOP

DEPARTEMEN 1 JAM TRANSPORT 18,025 0.5 9,013

DEPARTEMEN 2 UNIT BAHAN 2,151 2.0 4,301
DEPARTEMEN 3 JKL 1,571 3.0 4,713
DEPARTEMEN 4 UNIT PRODUKSI 22,950 1.0 22,950
DEPARTEMEN 5 UNIT PRODUKSI 23,465 1.0 23,465
DEPARTEMEN 6 UNIT PRODUKSI 1,765 1.0 1,765
TOTAL STANDARD COST UNTUK BOP 66,206
TOTAL STANDARD COST PER UNIT 3,421,206
 FORMAT KARTU BIAYA PRODUKSI STANDAR
KARTU BIAYA STANDAR PRODUK WRAPING GRADE WOODFLOOR

STANDARD PRICE STANDARD QUANTITY STANDARD COST

BAHAN BAKU SATUAN (SP)/M3 (SQ)/UNIT BAHAN BAKU

KAYU M3 1,500,000 3 4,500,000

STANDARD RATE STANDARD HOURS STANDARD COST

BTKL SATUAN (SR)/JKL (SH)/UNIT BTKL

DEPARTEMEN 1 JKL 25,000 1 25,000

DEPARTEMEN 2 JKL 30,000 3 90,000
DEPARTEMEN 3 JKL 30,000 3 90,000
DEPARTEMEN 4 JKL 35,000 4 140,000
DEPARTEMEN 5 JKL 40,000 3 120,000
DEPARTEMEN 6 JKL 30,000 2 60,000
TOTAL STANDARD COST BTKL 525,000
STANDARD RATE STANDARD HOURS STANDARD COST
BOP SATUAN (SR)/COST DRIVER (SH)/UNIT BOP

DEPARTEMEN 1 JAM TRANSPORT 18,025 0.5 9,013

DEPARTEMEN 2 UNIT BAHAN 2,151 3.0 6,452
DEPARTEMEN 3 JKL 1,571 4.0 6,283
DEPARTEMEN 4 UNIT PRODUKSI 22,950 1.0 22,950
DEPARTEMEN 5 UNIT PRODUKSI 23,465 1.0 23,465
DEPARTEMEN 6 UNIT PRODUKSI 1,765 1.0 1,765
TOTAL STANDARD COST UNTUK BOP 69,928
TOTAL STANDARD COST PER UNIT 5,094,928
TABEL BANTU BOP
DEPARTEMEN DEPARTEMEN DEPARTEMEN DEPARTEMEN DEPARTEMEN
PENGANGKUTAN DRY VENEER PULPING VENEER PRESS MACHINE FININSING
96,084,016.63 63,735,000.00 160,740,149.25 195,025,000.00 215,625,000.00
JAM TRANSPORT JAM MESIN UNIT BAHAN JKL UNIT PRODUKSI

5,077.78 42,000.00 28,000.00 101,583.33 9,187.50

TABEL BOP TIAP DEPARTEMEN

DEPARTEMEN DEPARTEMEN DEPARTEMEN DEPARTEMEN
PENGANGKUTADRY VENEER PULPING VENEER PRESS MACHINE
BIAYA TETAP/a 11,407,605 10,366,894 28,060,257 1,064,663
BIAYA VARIABEL/b 16,676 1,906 1,306 21,111

96084016.625 63,735,000 160,740,149 195,025,000

DEPARTEMEN
PACKAGING
17,464,932.50

DEPARTEMEN DEPARTEMEN
FININSING PACKAGING
11,761,622 4,606,523
22,189 1,400

215,625,000 17,464,933
 Kenaikan Tarif
Departemen Kenaikan Bi Tetap Variabel
Log Pond 4% 5%
Dry Veneer 2% 3%
Pulping Veneer 2% 2%
Press Machine 2% 3%
Finishing 2% 3%
Packaging 2% 3%

Tabel Kenaikan Biaya yang Dianggarkan untuk Th 2015

Departemen Kenaikan Bi Tetap Kenaikan Tarif

Variabel
Log Pond 11,863,909 17,510
Dry Veneer 10,574,232 1,963
Pulping Veneer 28,621,463 1,332
Press Machine 1,085,956 21,745
Finishing 11,996,854 22,855
Packaging 4,698,653 1,442
 Sumber Perawatan &
Departemen Jasa Prasarana
Tenaga Perbaikan
Bi Departemen Jasa 400,000,000 200,000,000 200,000,000
Departemen Produksi
Log Pond 0.05 0.1 0.05
Dry Veneer 0.2 0.15 0.1
Pulping Veneer 0.3 0.2 0.25
Press Machine 0.3 0.3 0.3
Finishing 0.1 0.15 0.2
Packaging 0.05 0.1 0.1

Tabel Daftar % Alokasi Biaya Departemen Jasa

Departemen Jasa Sumber Perawatan & Prasarana

Tenaga Perbaikan
Departemen Produksi
Log Pond 20,000,000 20,000,000 10,000,000
Dry Veneer 80,000,000 30,000,000 20,000,000
Pulping Veneer 120,000,000 40,000,000 50,000,000
Press Machine 120,000,000 60,000,000 60,000,000
Finishing 40,000,000 30,000,000 40,000,000
Packaging 20,000,000 20,000,000 20,000,000
Total 400,000,000 200,000,000 200,000,000

Tabel Gabungan overhead produksi dan overhead jasa

BOP Tetap
Departemen Jasa BOP Produksi TOTAL
Log Pond 20,000,000 20,000,000 10,000,000 11,863,909 61,863,909
Dry Veneer 80,000,000 30,000,000 20,000,000 10,574,232 140,574,232
Pulping Veneer 120,000,000 40,000,000 50,000,000 28,621,463 238,621,463
Press Machine 120,000,000 60,000,000 60,000,000 1,085,956 241,085,956
Finishing 40,000,000 30,000,000 40,000,000 11,996,854 121,996,854
Packaging 20,000,000 20,000,000 20,000,000 4,698,653 64,698,653
TOTAL 868,841,067
 Tabel Kapasitas per unit

BOP Tetap BOP

Departemen Jasa BOP Produksi Variabel/
TOTAL
unit
Log Pond 20,000,000 20,000,000 10,000,000 11,863,909 61,863,909 17,510
Dry Veneer 80,000,000 30,000,000 20,000,000 10,574,232 140,574,232 1,963
Pulping Veneer 120,000,000 40,000,000 50,000,000 28,621,463 238,621,463 1,332
Press Machine 120,000,000 60,000,000 60,000,000 1,085,956 241,085,956 21,745
Finishing 40,000,000 30,000,000 40,000,000 11,996,854 121,996,854 22,855
Packaging 20,000,000 20,000,000 20,000,000 4,698,653 64,698,653 1,442
TOTAL 868,841,067 66,846
 BOP
Kapasitas Tetap/
Max unit BOP/ unit
120,000 516 18,025
750,000 187 2,151
1,000,000 239 1,571
200,000 1,205 22,950
200,000 610 23,465
200,000 323 1,765
2,470,000 3,080 69,927