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KALKULASI T

© Copyright Johny Setyawan LATI

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B.
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KULASI TARGET PROFIT
LATIHAN 1.1

Kalkulasi Target Profit - Pendekatan Investasi


Kalkulasi Target Profit - Unit Radiologi
Kalkulasi Target Profit - Unit Laboratorium
Kalkulasi Target Profit - Unit Farmasi
Kalkulasi Target Profit - UGD
Kalkulasi Target Profit - Klinik Gigi
Kalkulasi Target Profit - Ranap VIP
OFIT
© Copyright Johny Setyawan
LATIHAN 1.1
UNIT PELAYANAN 1 - RS ABC
KALKULASI TARGET PROFIT
NILAI BUKU

1 Total Modal Kerja Neto Rp 145,000,000


2 Total Aktiva Tetap Rp 980,000,000
3 Utang Usaha Rata-Rata Rp 85,000,000
4 Utang Jangka Panjang Rp 620,000,000
5 Total Modal Rp 420,000,000
6 Total Investment Rp 1,125,000,000
7 Target Payback Period 6
8 Proceed Per Tahun 187,500,000
9 Depresiasi Per Tahun Rp 13,870,000
10 Target EAT Tahunan Rp 173,630,000
11 Opportunity Cost atas Dana Investasi Rp 21,000,000
12 Tambahan Target EAT Untuk Ekspansi Rp -
13 Tambahan Target EAT Untuk Kopkar Rp -
14 TOTAL TARGET EAT Rp 194,630,000

Catatan:
1. Proceed = Aliran Kas Masuk Neto
2. EAT = Earning After Tax = Laba Bersih Setelah Pajak
3. Payback Period = Periode Pengembalian Investasi (dalam tahun)
© Copyright Johny Setyawan

NILAI SEKARANG

Rp 145,000,000
Rp 1,960,000,000
Rp 85,000,000
Rp 620,000,000
Rp 1,400,000,000
Rp 2,105,000,000
6 Tahun
350,833,333
Rp 13,870,000
Rp 336,963,333

si (dalam tahun)
LATIHAN 1.1 © Copyright Johny Setyawan
RS ABC
INSTALASI RADIOLOGI
KALKULASI TARGET PROFIT

No. Produk Radiologi Vol Satuan


RD001 Adenoid 10 Pemeriksaan
RD002 Ankle Dextra 10 Pemeriksaan
RD003 Ankle Sinistra 10 Pemeriksaan
RD004 Antebrachii Dextra ap/lat 10 Pemeriksaan
RD005 Antebrachii Sinistra ap/lat 10 Pemeriksaan
RD006 Bipolar 10 Pemeriksaan
RD007 BOF 10 Pemeriksaan
RD008 BOF dan LLD 10 Pemeriksaan
RD009 Calcaneus dextra lat/axial 10 Pemeriksaan
RD010 Calcaneus Sinistra ap/axial 10 Pemeriksaan
RD011 Cervical Oblique 10 Pemeriksaan
RD012 Clavicula Dextra AP 10 Pemeriksaan
RD013 Clavicula Sinistra AP 10 Pemeriksaan
RD014 Colon In loop 10 Pemeriksaan
RD015 Cruris dextra ap/lat 10 Pemeriksaan
RD016 Cruris Sinistra ap/lat 10 Pemeriksaan
RD017 Cubiti Dextra ap/lat 10 Pemeriksaan
RD018 Cubiti Sinistra ap/lat 10 Pemeriksaan
RD019 Cystogram 10 Pemeriksaan
RD020 Eisler Dextra 10 Pemeriksaan
RD021 Eisler Sinistra 10 Pemeriksaan
RD022 Femur Dextra ap/lat 10 Pemeriksaan
RD023 Femur Sinistra ap/lat 10 Pemeriksaan
RD024 Genu Dextra ap/lat 10 Pemeriksaan
RD025 Genu Sinistra Ap/lat 10 Pemeriksaan
RD026 Humerus dextra ap/lat 10 Pemeriksaan
RD027 Humerus Sinistra ap/lat 10 Pemeriksaan
RD028 IVP 10 Pemeriksaan
RD029 Lopograf 10 Pemeriksaan
RD030 Mandibula ap/lat 10 Pemeriksaan
RD031 Manus Dextra ap/obq 10 Pemeriksaan
RD032 Manus Sinistra ap/obq 10 Pemeriksaan
RD033 Mastoid D dan S 10 Pemeriksaan
RD034 Mortis View 10 Pemeriksaan
RD035 Os Nasale 10 Pemeriksaan
RD036 Pedis Dextra 10 Pemeriksaan
RD037 Pedis Sinistra 10 Pemeriksaan
RD038 Pelvis AP 10 Pemeriksaan
RD039 Rheese 10 Pemeriksaan
RD040 Scapula Dextra 10 Pemeriksaan
RD041 Scapula Sinistra 10 Pemeriksaan
RD042 Shoulder Dextra ap/lat 10 Pemeriksaan
RD043 Shoulder Sinistra ap/lat 10 Pemeriksaan
RD044 Skull AP/Lat 10 Pemeriksaan
RD045 Sky Line 10 Pemeriksaan
RD046 Tangensial 10 Pemeriksaan
RD047 ThorachoAbdominal 10 Pemeriksaan
RD048 Thorax AP Bayi 10 Pemeriksaan
RD049 Thorax AP dan RLD 10 Pemeriksaan
RD050 Thorax Lateral 10 Pemeriksaan
RD051 Thorax PA Anak 10 Pemeriksaan
RD052 Thorax PA Dewasa 10 Pemeriksaan
RD053 Thorax PA/Lat 10 Pemeriksaan
RD054 TMJ D-S Open/Close 10 Pemeriksaan
RD055 Urethrogram 10 Pemeriksaan
RD056 Vertebrae Cervical ap/lat 10 Pemeriksaan
RD057 Vertebrae Lumbal Sacral ap/lat 10 Pemeriksaan
RD058 Vertebrae Thoracalis ap/lat 10 Pemeriksaan
RD059 Vertebrae Thoracolumbal ap/lat 10 Pemeriksaan
RD060 Water's 10 Pemeriksaan
RD061 Wrist Dextra ap/lat 10 Pemeriksaan
RD062 Wrist Sinistra ap/lat 10 Pemeriksaan
RD063 Ultrasonography Femur 10 Pemeriksaan
RD064 Ultrasonography Kandungan 10 Pemeriksaan
RD065 Ultrasonography Kepala 10 Pemeriksaan
RD066 Ultrasonography Lower Abdomen 10 Pemeriksaan
RD067 Ultrasonography Mamae 10 Pemeriksaan
RD068 Ultrasonography Testis 10 Pemeriksaan
RD069 Ultrasonography Thyroid 10 Pemeriksaan
RD070 Ultrasonography Upper Abdomen 10 Pemeriksaan
RD071 Ultrasonography Upper/Lower 10 Pemeriksaan
RD072 UltrasonographyThorax 10 Pemeriksaan
RD073 CT Scan Abdomen dengan Kontras 10 Pemeriksaan
RD074 CT Scan Cervical 10 Pemeriksaan
RD075 CT Scan Extermitas 3 D 10 Pemeriksaan
RD076 CT Scan Kepala dengan Kontras 10 Pemeriksaan
RD077 CT Scan Kepala Tanpa Kontras 10 Pemeriksaan
RD078 CT Scan Lumbal 3D 10 Pemeriksaan
RD079 CT Scan Thorax dengan Kontras 10 Pemeriksaan
RD080 CT Scan Thorax Tanpa Kontras 10 Pemeriksaan
PENDEKATAN PENDAPATAN PENDEK
Target Laba dari Anggaran Pendapatan Rp 27,350,000
Total Anggaran Pendapatan Rp 277,500,000 Total Anggaran B
Total Target Laba Rp 27,350,000 9.86% Total Target L
Anggaran Taksiran Unit Target Taksiran Unit
Tarif Taksiran Laba
Pendapatan Cost Standar Marjin Cost Standar
Rp 110,000 Rp 1,100,000 Rp 137,319 Rp 110,000 10.00% Rp 137,319
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 800,000 Rp 8,000,000 Rp 619,708 Rp 400,000 5.00% Rp 619,708
Rp 110,000 Rp 1,100,000 Rp 148,044 Rp 110,000 10.00% Rp 148,044
Rp 220,000 Rp 2,200,000 Rp 206,950 Rp 220,000 10.00% Rp 206,950
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 800,000 Rp 8,000,000 Rp 603,950 Rp 800,000 10.00% Rp 603,950
Rp 110,000 Rp 1,100,000 Rp 137,951 Rp 110,000 10.00% Rp 137,951
Rp 110,000 Rp 1,100,000 Rp 148,044 Rp 110,000 10.00% Rp 148,044
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 800,000 Rp 8,000,000 Rp 593,996 Rp 800,000 10.00% Rp 593,996
Rp 110,000 Rp 1,100,000 Rp 157,433 Rp 110,000 10.00% Rp 157,433
Rp 110,000 Rp 1,100,000 Rp 157,434 Rp 110,000 10.00% Rp 157,434
Rp 110,000 Rp 1,100,000 Rp 148,044 Rp 110,000 10.00% Rp 148,044
Rp 110,000 Rp 1,100,000 Rp 148,044 Rp 110,000 10.00% Rp 148,044
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 800,000 Rp 8,000,000 Rp 884,580 Rp 800,000 10.00% Rp 884,580
Rp 800,000 Rp 8,000,000 Rp 604,052 Rp 800,000 10.00% Rp 604,052
Rp 220,000 Rp 2,200,000 Rp 177,404 Rp 220,000 10.00% Rp 177,404
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 160,623 Rp 110,000 10.00% Rp 160,623
Rp 110,000 Rp 1,100,000 Rp 160,623 Rp 110,000 10.00% Rp 160,623
Rp 110,000 Rp 1,100,000 Rp 137,319 Rp 110,000 10.00% Rp 137,319
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 148,044 Rp 110,000 10.00% Rp 148,044
Rp 110,000 Rp 1,100,000 Rp 160,623 Rp 110,000 10.00% Rp 160,623
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 220,000 Rp 2,200,000 Rp 183,784 Rp 220,000 10.00% Rp 183,784
Rp 110,000 Rp 1,100,000 Rp 160,623 Rp 110,000 10.00% Rp 160,623
Rp 110,000 Rp 1,100,000 Rp 137,319 Rp 110,000 10.00% Rp 137,319
Rp 110,000 Rp 1,100,000 Rp 196,929 Rp 110,000 10.00% Rp 196,929
Rp 110,000 Rp 1,100,000 Rp 137,319 Rp 110,000 10.00% Rp 137,319
Rp 220,000 Rp 2,200,000 Rp 203,898 Rp 220,000 10.00% Rp 203,898
Rp 110,000 Rp 1,100,000 Rp 148,924 Rp 110,000 10.00% Rp 148,924
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 148,924 Rp 110,000 10.00% Rp 148,924
Rp 220,000 Rp 2,200,000 Rp 205,289 Rp 220,000 10.00% Rp 205,289
Rp 220,000 Rp 2,200,000 Rp 210,498 Rp 220,000 10.00% Rp 210,498
Rp 800,000 Rp 8,000,000 Rp 643,113 Rp 800,000 10.00% Rp 643,113
Rp 110,000 Rp 1,100,000 Rp 160,623 Rp 110,000 10.00% Rp 160,623
Rp 220,000 Rp 2,200,000 Rp 217,043 Rp 220,000 10.00% Rp 217,043
Rp 220,000 Rp 2,200,000 Rp 217,043 Rp 220,000 10.00% Rp 217,043
Rp 220,000 Rp 2,200,000 Rp 217,043 Rp 220,000 10.00% Rp 217,043
Rp 110,000 Rp 1,100,000 Rp 160,623 Rp 110,000 10.00% Rp 160,623
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 110,000 Rp 1,100,000 Rp 140,509 Rp 110,000 10.00% Rp 140,509
Rp 250,000 Rp 2,500,000 Rp 225,372 Rp 250,000 10.00% Rp 225,372
Rp 250,000 Rp 2,500,000 Rp 225,372 Rp 250,000 10.00% Rp 225,372
Rp 250,000 Rp 2,500,000 Rp 225,372 Rp 250,000 10.00% Rp 225,372
Rp 250,000 Rp 2,500,000 Rp 225,373 Rp 250,000 10.00% Rp 225,373
Rp 250,000 Rp 2,500,000 Rp 225,372 Rp 250,000 10.00% Rp 225,372
Rp 250,000 Rp 2,500,000 Rp 225,372 Rp 250,000 10.00% Rp 225,372
Rp 250,000 Rp 2,500,000 Rp 225,372 Rp 250,000 10.00% Rp 225,372
Rp 300,000 Rp 3,000,000 Rp 248,443 Rp 300,000 10.00% Rp 248,443
Rp 350,000 Rp 3,500,000 Rp 277,922 Rp 350,000 10.00% Rp 277,922
Rp 300,000 Rp 3,000,000 Rp 248,443 Rp 300,000 10.00% Rp 248,443
Rp 2,500,000 Rp 25,000,000 Rp 1,085,732 Rp 2,500,000 10.00% Rp 1,085,732
Rp 1,500,000 Rp 15,000,000 Rp 656,238 Rp 1,500,000 10.00% Rp 656,238
Rp 1,500,000 Rp 15,000,000 Rp 656,238 Rp 1,500,000 10.00% Rp 656,238
Rp 1,500,000 Rp 15,000,000 Rp 1,099,643 Rp 1,500,000 10.00% Rp 1,099,643
Rp 850,000 Rp 8,500,000 Rp 470,747 Rp 850,000 10.00% Rp 470,747
Rp 1,500,000 Rp 15,000,000 Rp 656,238 Rp 1,500,000 10.00% Rp 656,238
Rp 2,500,000 Rp 25,000,000 Rp 1,385,014 Rp 2,500,000 10.00% Rp 1,385,014
Rp 1,250,000 Rp 12,500,000 Rp 656,238 Rp 1,250,000 10.00% Rp 656,238
PENDEKATAN BIAYA
Rp 21,482,715
Total Anggaran Biaya Rp 216,609,141
Total Target Laba Rp 21,482,715 9.92%
Target
Anggaran Biaya Taksiran Laba Marjin
Rp 1,373,189 Rp 137,319 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 6,197,080 Rp 619,708 10.00%
Rp 1,480,439 Rp 148,044 10.00%
Rp 2,069,499 Rp 206,950 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 6,039,499 Rp 603,950 10.00%
Rp 1,379,507 Rp 137,951 10.00%
Rp 1,480,439 Rp 148,044 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 5,939,960 Rp 415,797 7.00%
Rp 1,574,332 Rp 157,433 10.00%
Rp 1,574,342 Rp 157,434 10.00%
Rp 1,480,439 Rp 148,044 10.00%
Rp 1,480,439 Rp 148,044 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 8,845,801 Rp 884,580 10.00%
Rp 6,040,522 Rp 604,052 10.00%
Rp 1,774,039 Rp 177,404 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,606,232 Rp 160,623 10.00%
Rp 1,606,232 Rp 160,623 10.00%
Rp 1,373,189 Rp 137,319 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,480,439 Rp 148,044 10.00%
Rp 1,606,232 Rp 160,623 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,837,839 Rp 183,784 10.00%
Rp 1,606,232 Rp 160,623 10.00%
Rp 1,373,189 Rp 137,319 10.00%
Rp 1,969,289 Rp 196,929 10.00%
Rp 1,373,189 Rp 137,319 10.00%
Rp 2,038,982 Rp 203,898 10.00%
Rp 1,489,239 Rp 148,924 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,489,239 Rp 148,924 10.00%
Rp 2,052,889 Rp 205,289 10.00%
Rp 2,104,982 Rp 210,498 10.00%
Rp 6,431,130 Rp 643,113 10.00%
Rp 1,606,232 Rp 160,623 10.00%
Rp 2,170,432 Rp 217,043 10.00%
Rp 2,170,432 Rp 217,043 10.00%
Rp 2,170,432 Rp 217,043 10.00%
Rp 1,606,232 Rp 160,623 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 1,405,089 Rp 140,509 10.00%
Rp 2,253,720 Rp 225,372 10.00%
Rp 2,253,720 Rp 225,372 10.00%
Rp 2,253,720 Rp 225,372 10.00%
Rp 2,253,730 Rp 225,373 10.00%
Rp 2,253,720 Rp 225,372 10.00%
Rp 2,253,720 Rp 225,372 10.00%
Rp 2,253,720 Rp 225,372 10.00%
Rp 2,484,428 Rp 248,443 10.00%
Rp 2,779,220 Rp 277,922 10.00%
Rp 2,484,428 Rp 248,443 10.00%
Rp 10,857,319 Rp 1,085,732 10.00%
Rp 6,562,385 Rp 656,238 10.00%
Rp 6,562,385 Rp 656,238 10.00%
Rp 10,996,432 Rp 1,099,643 10.00%
Rp 4,707,472 Rp 470,747 10.00%
Rp 6,562,385 Rp 656,238 10.00%
Rp 13,850,137 Rp 1,385,014 10.00%
Rp 6,562,385 Rp 656,238 10.00%
LATIHAN 1.1© Copyright Johny Setyawan PENDEKA
RS ABC Target Laba dari Angg
INSTALASI LABORATORIUM
KALKULASI TARGET PROFIT

No. Produk Lab Vol Satuan Tarif


LB001 DARAH RUTIN 10 Test Rp 90,000
LB002 RETICULOSIT 10 Test Rp 45,000
LB003 HSDT 10 Test Rp 90,000
LB004 DBT 10 Test Rp 290,000
LB005 BT-CT 10 Test Rp 45,000
LB006 GOLONGAN DARAH 10 Test Rp 20,000
LB007 WIDAL 10 Test Rp 45,000
LB008 MALARIA SLIDE 10 Test Rp 50,000
LB009 MALARIA TEST PACK 10 Test Rp 50,000
LB010 GULA DARAH PUASA 10 Test Rp 28,000
LB011 GULA DARAH 2JPP 10 Test Rp 28,000
LB012 GULA DARAH ACAK 10 Test Rp 28,000
LB013 CHOLESTEROL 10 Test Rp 40,000
LB014 HDL CHLOSTEROL 10 Test Rp 60,000
LB015 LDL CHOLESTETOL 10 Test Rp 70,000
LB016 TRIGCERYDA 10 Test Rp 48,000
LB017 BILIRUBIN TOTAL 10 Test Rp 40,000
LB018 BILIRUBIN DIREC 10 Test Rp 40,000
LB019 SGOT 10 Test Rp 40,000
LB020 SGPT 10 Test Rp 40,000
LB021 ALP 10 Test Rp 40,000
LB022 ALBUMIN 10 Test Rp 36,000
LB023 TOTAL PROTEIN 10 Test Rp 36,000
LB024 GLOBULIN 10 Test Rp 40,000
LB025 CREATININ 10 Test Rp 40,000
LB026 UREA/BUN 10 Test Rp 40,000
LB027 URIC ACID 10 Test Rp 50,000
LB028 HBS AG 10 Test Rp 100,000
LB029 HBS AB 10 Test Rp 110,000
LB030 URINE RUTIN 10 Test Rp 35,000
LB031 RST 10 Test Rp 30,000
LB032 FECES RUTIN 10 Test Rp 35,000
LB033 CKMB 10 Test Rp 170,000
LB034 LDH 10 Test Rp 110,000
LB035 HBA1C 10 Test Rp 240,000
LB036 KALIUM 10 Test Rp 175,000
LB037 NATRIUM 10 Test Rp 175,000
LB038 KALSIUM 10 Test Rp 175,000
LB039 CHLORIDA 10 Test Rp 175,000
LB040 HIV 10 Test Rp 100,000
LB041 B T A 1 SAMPEL 10 Test Rp 15,000
LB042 B T A 2 SAMPEL 10 Test Rp 30,000
LB043 B T A 3 SAMPEL 10 Test Rp 45,000
LB044 HEPATITIS A 10 Test Rp 160,000
LB045 HEPATITIS C 10 Test Rp 100,000
LB046 NARKOBA 10 Test Rp 175,000
LB047 SAMPLING VENA 10 Test Rp 40,000
LB048 PEMERIKSAAN HIV 1 10 Test Rp 125,000
LB049 PEMERIKSAAN HIV 2 10 Test Rp 150,000
LB050 PEMERIKSAAN HIV 3 10 Test Rp 175,000
LB051 R DARAH RUTIN 10 Test Rp 130,000
LB052 R RETICULOSIT 10 Test Rp 70,000
LB053 R HSDT 10 Test Rp 150,000
LB054 R DBT 10 Test Rp 420,000
LB055 R BT-CT 10 Test Rp 65,000
LB056 R GOLONGAN DARAH 10 Test Rp 30,000
LB057 R WIDAL 10 Test Rp 65,000
LB058 R MALARIA SLIDE 10 Test Rp 75,000
LB059 R MALARIA TEST PACK 10 Test Rp 75,000
LB060 R GULA DARAH PUASA 10 Test Rp 40,000
LB061 R GULA DARAH 2JPP 10 Test Rp 40,000
LB062 R GULA DARAH ACAK 10 Test Rp 40,000
LB063 R CHOLESTEROL 10 Test Rp 60,000
LB064 R HDL CHLOSTEROL 10 Test Rp 90,000
LB065 R LDL CHOLESTETOL 10 Test Rp 100,000
LB066 R TRIGCERYDA 10 Test Rp 70,000
LB067 R BILIRUBIN TOTAL 10 Test Rp 44,000
LB068 R BILIRUBIN DIREC 10 Test Rp 44,000
LB069 R SGOT 10 Test Rp 60,000
LB070 R SGPT 10 Test Rp 60,000
LB071 R ALP 10 Test Rp 60,000
LB072 R ALBUMIN 10 Test Rp 55,000
LB073 R TOTAL PROTEIN 10 Test Rp 55,000
LB074 R GLOBULIN 10 Test Rp 60,000
LB075 R CREATININ 10 Test Rp 60,000
LB076 R UREA/BUN 10 Test Rp 60,000
LB077 R URIC ACID 10 Test Rp 75,000
LB078 R HBS AG 10 Test Rp 150,000
LB079 R HBS AB 10 Test Rp 160,000
LB080 R URINE RUTIN 10 Test Rp 70,000
LB081 R RST 10 Test Rp 45,000
LB082 R FECES RUTIN 10 Test Rp 50,000
LB083 R CKMB 10 Test Rp 250,000
LB084 RLDH 10 Test Rp 160,000
LB085 R HBA1C 10 Test Rp 350,000
LB086 R KALIUM 10 Test Rp 260,000
LB087 R NATRIUM 10 Test Rp 260,000
LB088 R KALSIUM 10 Test Rp 260,000
LB089 R CHLORIDA 10 Test Rp 260,000
LB090 RHIV 10 Test Rp 150,000
LB091 R B T A 1 SAMPEL 10 Test Rp 100,000
LB092 R B T A 2 SAMPEL 10 Test Rp 200,000
LB093 R B T A 3 SAMPEL 10 Test Rp 300,000
LB094 R HEPATITIS A 10 Test Rp 240,000
LB095 R HEPATITIS C 10 Test Rp 150,000
LB096 R NARKOBA 10 Test Rp 270,000
LB097 R SAMPLING VENA 10 Test Rp 30,000
LB098 R PEMERIKSAAN HIV 1 10 Test Rp 160,000
LB099 R PEMERIKSAAN HIV 2 10 Test Rp 190,000
LB100 R PEMERIKSAAN HIV 3 10 Test Rp 220,000
LB101 R PAPSMEAR 10 Test Rp 400,000
LB102 R CULTUR 10 Test Rp 450,000
LB103 R SITOLOGY 10 Test Rp 250,000
LB104 R PA KECIL 10 Test Rp 450,000
LB105 R PA SEDANG 10 Test Rp 625,000
LB106 R PA BESAR 10 Test Rp 800,000
LB107 R PPT 10 Test Rp 150,000
LB108 R APTT 10 Test Rp 150,000
LB109 R COOMB TEST 10 Test Rp 450,000
LB110 R BENSIDIN 10 Test Rp 140,800
PENDEKATAN PENDAPATAN PENDEKATAN BIAYA
Target Laba dari Anggaran Pendapatan Rp 14,342,800
Total Anggaran Pendapatan Rp 144,178,000 Total Anggaran Biaya
Total Target Laba Rp 14,342,800 9.95% Total Target Laba
Anggaran Taksiran Unit Target Taksiran Unit
Taksiran Laba Anggaran Biaya
Pendapatan Cost Standar Marjin Cost Standar
Rp 900,000 Rp 137,319 Rp 90,000 10.00% Rp 137,319 Rp 1,373,189
Rp 450,000 Rp 47,606 Rp 45,000 10.00% Rp 47,606 Rp 476,059
Rp 900,000 Rp 67,779 Rp 90,000 10.00% Rp 67,779 Rp 677,792
Rp 2,900,000 Rp 144,820 Rp 290,000 10.00% Rp 144,820 Rp 1,448,199
Rp 450,000 Rp 45,496 Rp 45,000 10.00% Rp 45,496 Rp 454,960
Rp 200,000 Rp 41,151 Rp 20,000 10.00% Rp 41,151 Rp 411,506
Rp 450,000 Rp 56,838 Rp 45,000 10.00% Rp 56,838 Rp 568,375
Rp 500,000 Rp 51,709 Rp 50,000 10.00% Rp 51,709 Rp 517,092
Rp 500,000 Rp 51,709 Rp 50,000 10.00% Rp 51,709 Rp 517,092
Rp 280,000 Rp 46,019 Rp 28,000 10.00% Rp 46,019 Rp 460,190
Rp 280,000 Rp 52,289 Rp 28,000 10.00% Rp 52,289 Rp 522,890
Rp 280,000 Rp 52,531 Rp 28,000 10.00% Rp 52,531 Rp 525,314
Rp 400,000 Rp 50,263 Rp 40,000 10.00% Rp 50,263 Rp 502,625
Rp 600,000 Rp 59,673 Rp 60,000 10.00% Rp 59,673 Rp 596,725
Rp 700,000 Rp 72,628 Rp 70,000 10.00% Rp 72,628 Rp 726,275
Rp 480,000 Rp 51,827 Rp 48,000 10.00% Rp 51,827 Rp 518,265
Rp 400,000 Rp 49,713 Rp 40,000 10.00% Rp 49,713 Rp 497,125
Rp 400,000 Rp 49,713 Rp 40,000 10.00% Rp 49,713 Rp 497,125
Rp 400,000 Rp 50,264 Rp 40,000 10.00% Rp 50,264 Rp 502,635
Rp 400,000 Rp 50,264 Rp 40,000 10.00% Rp 50,264 Rp 502,635
Rp 400,000 Rp 50,264 Rp 40,000 10.00% Rp 50,264 Rp 502,635
Rp 360,000 Rp 47,532 Rp 36,000 10.00% Rp 47,532 Rp 475,315
Rp 360,000 Rp 10,160 Rp 36,000 10.00% Rp 10,160 Rp 101,604
Rp 400,000 Rp 50,263 Rp 40,000 10.00% Rp 50,263 Rp 502,625
Rp 400,000 Rp 50,263 Rp 40,000 10.00% Rp 50,263 Rp 502,625
Rp 400,000 Rp 55,763 Rp 40,000 10.00% Rp 55,763 Rp 557,625
Rp 500,000 Rp 53,318 Rp 50,000 10.00% Rp 53,318 Rp 533,175
Rp 1,000,000 Rp 67,933 Rp 100,000 10.00% Rp 67,933 Rp 679,325
Rp 1,100,000 Rp 80,448 Rp 110,000 10.00% Rp 80,448 Rp 804,475
Rp 350,000 Rp 56,583 Rp 35,000 10.00% Rp 56,583 Rp 565,828
Rp 300,000 Rp 49,160 Rp 30,000 10.00% Rp 49,160 Rp 491,600
Rp 350,000 Rp 48,460 Rp 35,000 10.00% Rp 48,460 Rp 484,598
Rp 1,700,000 Rp 97,678 Rp 170,000 10.00% Rp 97,678 Rp 976,775
Rp 1,100,000 Rp 69,448 Rp 110,000 10.00% Rp 69,448 Rp 694,475
Rp 2,400,000 Rp 267,398 Rp 240,000 10.00% Rp 267,398 Rp 2,673,975
Rp 1,750,000 Rp 380,369 Rp 175,000 10.00% Rp 380,369 Rp 3,803,688
Rp 1,750,000 Rp 90,406 Rp 175,000 10.00% Rp 90,406 Rp 904,055
Rp 1,750,000 Rp 82,156 Rp 175,000 10.00% Rp 82,156 Rp 821,555
Rp 1,750,000 Rp 87,656 Rp 175,000 10.00% Rp 87,656 Rp 876,555
Rp 1,000,000 Rp 104,095 Rp 100,000 10.00% Rp 104,095 Rp 1,040,950
Rp 150,000 Rp 42,058 Rp 15,000 10.00% Rp 42,058 Rp 420,578
Rp 300,000 Rp 46,408 Rp 30,000 10.00% Rp 46,408 Rp 464,076
Rp 450,000 Rp 50,758 Rp 45,000 10.00% Rp 50,758 Rp 507,584
Rp 1,600,000 Rp 151,106 Rp 160,000 10.00% Rp 151,106 Rp 1,511,055
Rp 1,000,000 Rp 84,543 Rp 100,000 10.00% Rp 84,543 Rp 845,425
Rp 1,750,000 Rp 184,208 Rp 175,000 10.00% Rp 184,208 Rp 1,842,080
Rp 400,000 Rp 64,042 Rp 40,000 10.00% Rp 64,042 Rp 640,420
Rp 1,250,000 Rp 106,233 Rp 125,000 10.00% Rp 106,233 Rp 1,062,330
Rp 1,500,000 Rp 132,020 Rp 150,000 10.00% Rp 132,020 Rp 1,320,200
Rp 1,750,000 Rp 123,708 Rp 175,000 10.00% Rp 123,708 Rp 1,237,080
Rp 1,300,000 Rp 36,695 Rp 130,000 10.00% Rp 36,695 Rp 366,950
Rp 700,000 Rp 36,695 Rp 70,000 10.00% Rp 36,695 Rp 366,950
Rp 1,500,000 Rp 36,695 Rp 150,000 10.00% Rp 36,695 Rp 366,950
Rp 4,200,000 Rp 36,695 Rp 420,000 10.00% Rp 36,695 Rp 366,950
Rp 650,000 Rp 36,695 Rp 65,000 10.00% Rp 36,695 Rp 366,950
Rp 300,000 Rp 36,695 Rp 30,000 10.00% Rp 36,695 Rp 366,950
Rp 650,000 Rp 36,695 Rp 65,000 10.00% Rp 36,695 Rp 366,950
Rp 750,000 Rp 36,695 Rp 75,000 10.00% Rp 36,695 Rp 366,950
Rp 750,000 Rp 36,695 Rp 75,000 10.00% Rp 36,695 Rp 366,950
Rp 400,000 Rp 36,695 Rp 40,000 10.00% Rp 36,695 Rp 366,950
Rp 400,000 Rp 36,695 Rp 40,000 10.00% Rp 36,695 Rp 366,950
Rp 400,000 Rp 36,695 Rp 40,000 10.00% Rp 36,695 Rp 366,950
Rp 600,000 Rp 36,695 Rp 60,000 10.00% Rp 36,695 Rp 366,950
Rp 900,000 Rp 36,695 Rp 90,000 10.00% Rp 36,695 Rp 366,950
Rp 1,000,000 Rp 36,695 Rp 100,000 10.00% Rp 36,695 Rp 366,950
Rp 700,000 Rp 36,695 Rp 70,000 10.00% Rp 36,695 Rp 366,950
Rp 440,000 Rp 36,695 Rp 44,000 10.00% Rp 36,695 Rp 366,950
Rp 440,000 Rp 36,695 Rp 44,000 10.00% Rp 36,695 Rp 366,950
Rp 600,000 Rp 36,695 Rp 60,000 10.00% Rp 36,695 Rp 366,950
Rp 600,000 Rp 36,695 Rp 60,000 10.00% Rp 36,695 Rp 366,950
Rp 600,000 Rp 36,695 Rp 60,000 10.00% Rp 36,695 Rp 366,950
Rp 550,000 Rp 36,695 Rp 55,000 10.00% Rp 36,695 Rp 366,950
Rp 550,000 Rp 36,695 Rp 55,000 10.00% Rp 36,695 Rp 366,950
Rp 600,000 Rp 36,695 Rp 60,000 10.00% Rp 36,695 Rp 366,950
Rp 600,000 Rp 36,695 Rp 60,000 10.00% Rp 36,695 Rp 366,950
Rp 600,000 Rp 36,695 Rp 60,000 10.00% Rp 36,695 Rp 366,950
Rp 750,000 Rp 36,695 Rp 75,000 10.00% Rp 36,695 Rp 366,950
Rp 1,500,000 Rp 36,695 Rp 150,000 10.00% Rp 36,695 Rp 366,950
Rp 1,600,000 Rp 36,695 Rp 160,000 10.00% Rp 36,695 Rp 366,950
Rp 700,000 Rp 36,695 Rp 70,000 10.00% Rp 36,695 Rp 366,950
Rp 450,000 Rp 36,695 Rp 45,000 10.00% Rp 36,695 Rp 366,950
Rp 500,000 Rp 36,695 Rp 50,000 10.00% Rp 36,695 Rp 366,950
Rp 2,500,000 Rp 36,696 Rp 250,000 10.00% Rp 36,696 Rp 366,960
Rp 1,600,000 Rp 36,695 Rp 160,000 10.00% Rp 36,695 Rp 366,950
Rp 3,500,000 Rp 36,696 Rp 350,000 10.00% Rp 36,696 Rp 366,960
Rp 2,600,000 Rp 36,695 Rp 260,000 10.00% Rp 36,695 Rp 366,950
Rp 2,600,000 Rp 36,696 Rp 260,000 10.00% Rp 36,696 Rp 366,960
Rp 2,600,000 Rp 36,695 Rp 260,000 10.00% Rp 36,695 Rp 366,950
Rp 2,600,000 Rp 36,695 Rp 260,000 10.00% Rp 36,695 Rp 366,950
Rp 1,500,000 Rp 36,695 Rp 150,000 10.00% Rp 36,695 Rp 366,950
Rp 1,000,000 Rp 36,695 Rp 100,000 10.00% Rp 36,695 Rp 366,950
Rp 2,000,000 Rp 36,695 Rp 200,000 10.00% Rp 36,695 Rp 366,950
Rp 3,000,000 Rp 36,695 Rp 300,000 10.00% Rp 36,695 Rp 366,950
Rp 2,400,000 Rp 36,695 Rp 240,000 10.00% Rp 36,695 Rp 366,950
Rp 1,500,000 Rp 36,695 Rp 150,000 10.00% Rp 36,695 Rp 366,950
Rp 2,700,000 Rp 36,695 Rp 270,000 10.00% Rp 36,695 Rp 366,950
Rp 300,000 Rp 36,695 Rp 30,000 10.00% Rp 36,695 Rp 366,950
Rp 1,600,000 Rp 36,695 Rp 160,000 10.00% Rp 36,695 Rp 366,950
Rp 1,900,000 Rp 36,695 Rp 190,000 10.00% Rp 36,695 Rp 366,950
Rp 2,200,000 Rp 36,695 Rp 220,000 10.00% Rp 36,695 Rp 366,950
Rp 4,000,000 Rp 36,696 Rp 400,000 10.00% Rp 36,696 Rp 366,960
Rp 4,500,000 Rp 36,697 Rp 450,000 10.00% Rp 36,697 Rp 366,970
Rp 2,500,000 Rp 36,696 Rp 250,000 10.00% Rp 36,696 Rp 366,960
Rp 4,500,000 Rp 36,695 Rp 450,000 10.00% Rp 36,695 Rp 366,950
Rp 6,250,000 Rp 36,695 Rp 625,000 10.00% Rp 36,695 Rp 366,950
Rp 8,000,000 Rp 36,695 Rp 800,000 10.00% Rp 36,695 Rp 366,950
Rp 1,500,000 Rp 36,695 Rp 75,000 5.00% Rp 36,695 Rp 366,950
Rp 1,500,000 Rp 36,695 Rp 150,000 10.00% Rp 36,695 Rp 366,950
Rp 4,500,000 Rp 41,637 Rp 450,000 10.00% Rp 41,637 Rp 416,369
Rp 1,408,000 Rp 29,776 Rp 140,800 10.00% Rp 29,776 Rp 297,764
NDEKATAN BIAYA
Rp 6,184,412
Rp 62,137,675
Rp 6,184,412 9.95%
Target
Taksiran Laba Marjin
Rp 137,319 10.00%
Rp 47,606 10.00%
Rp 67,779 10.00%
Rp 144,820 10.00%
Rp 45,496 10.00%
Rp 41,151 10.00%
Rp 56,838 10.00%
Rp 51,709 10.00%
Rp 51,709 10.00%
Rp 46,019 10.00%
Rp 52,289 10.00%
Rp 52,531 10.00%
Rp 50,263 10.00%
Rp 59,673 10.00%
Rp 72,628 10.00%
Rp 51,827 10.00%
Rp 49,713 10.00%
Rp 49,713 10.00%
Rp 50,264 10.00%
Rp 50,264 10.00%
Rp 50,264 10.00%
Rp 47,532 10.00%
Rp 10,160 10.00%
Rp 50,263 10.00%
Rp 50,263 10.00%
Rp 55,763 10.00%
Rp 53,318 10.00%
Rp 67,933 10.00%
Rp 80,448 10.00%
Rp 56,583 10.00%
Rp 49,160 10.00%
Rp 48,460 10.00%
Rp 97,678 10.00%
Rp 69,448 10.00%
Rp 267,398 10.00%
Rp 380,369 10.00%
Rp 90,406 10.00%
Rp 82,156 10.00%
Rp 87,656 10.00%
Rp 104,095 10.00%
Rp 42,058 10.00%
Rp 46,408 10.00%
Rp 50,758 10.00%
Rp 151,106 10.00%
Rp 84,543 10.00%
Rp 184,208 10.00%
Rp 64,042 10.00%
Rp 106,233 10.00%
Rp 132,020 10.00%
Rp 123,708 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,696 10.00%
Rp 36,695 10.00%
Rp 36,696 10.00%
Rp 36,695 10.00%
Rp 36,696 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 36,696 10.00%
Rp 36,697 10.00%
Rp 36,696 10.00%
Rp 36,695 10.00%
Rp 14,678 4.00%
Rp 29,356 8.00%
Rp 36,695 10.00%
Rp 36,695 10.00%
Rp 41,637 10.00%
Rp 29,776 10.00%
LATIHAN 1.1 © Copyright Johny Setyawan
RS ABC
INSTALASI FARMASI
KALKULASI TARGET PROFIT

No. Produk Farmasi Vol Satuan


FA01 PELAYANAN OBAT JADI 1,000 Layanan
FA02 RESEP RACIKAN PUYER 1,000 Layanan
FA03 RESEP RACIKAN KAPSUL 1,000 Layanan
FA04 ASUHAN FARMASI 1,000 Layanan

RS ABC
INSTALASI FARMASI
KALKULASI TARGET PROFIT

● Target % Kotor dari Penjualan


● Target Penjualan
● Harga Pokok Penjualan 100.00%
● Rincian Target HPP/Kelompok Barang:
1. Obat - Obatan 65.00%
2. Alat Kesehatan 18.00%
3. Bahan Medis Habis Pakai 10.00%
4. Durable Medical Equipment 7.00%
Total 100.00%
PENDEKATAN PENDAPATAN
Target Laba dari Anggaran Pendapatan Rp 1,133,434,500
Total Anggaran Pendapatan Rp 1,030,395,000
Total Target Laba Rp 103,039,500 10.00%

Anggaran Pendapatan Taksiran Unit Cost Target


Taksiran Laba
Tarif Standar Marjin
Rp 15,000 Rp 910,395,000 Rp 23,823 Rp 91,039,500 10.00%
Rp 20,000 Rp 40,080,000 Rp 36,448 Rp 4,008,000 10.00%
Rp 25,000 Rp 42,800,000 Rp 46,073 Rp 4,280,000 10.00%
Rp 40,000 Rp 37,120,000 Rp 55,870 Rp 3,712,000 10.00%
TOTAL Rp 1,030,395,000 TOTAL Rp 103,039,500
Target Laba dari Perdagangan Farmasi Rp 3,000,000,000

25.00%
Rp 12,000,000,000
Rp 9,000,000,000 Rp 12,000,000,000
Target Laba
Rp 7,800,000,000 Rp 5,850,000,000 Rp 1,950,000,000
Rp 2,160,000,000 Rp 1,620,000,000 Rp 540,000,000
Rp 1,200,000,000 Rp 900,000,000 Rp 300,000,000
Rp 840,000,000 Rp 630,000,000 Rp 210,000,000
Rp 12,000,000,000 Rp 9,000,000,000 Rp 3,000,000,000
PENDEKATAN BIAYA
Rp 3,624,845,741
Total Anggaran Biaya Rp 9,162,212,717
Total Target Laba Rp 3,624,845,741 39.56%
Taksiran Unit Cost Target
Anggaran Biaya Taksiran Laba
Standar Marjin
Rp 23,823 Rp 23,822,823 Rp 2,382,282 10.00%
Rp 36,448 Rp 36,447,746 Rp 40,092,521 110.00%
Rp 46,073 Rp 46,072,589 Rp 96,752,436 210.00%
Rp 55,870 Rp 55,869,559 Rp 173,195,632 310.00%
Rp 312,422,871
Target Laba dari Perdagangan Farmasi Rp 3,000,000,000
LATIHAN 1.1 © Copyright Johny Setyawan
RS ABC
INSTALASI RAWAT DARURAT
KALKULASI TARGET PROFIT

No. Nama Produk Vol Satuan


IRD001 ANGKAT JAHITAN <3 50 Tindakan
IRD002 ANGKAT JAHITAN >10 50 Tindakan
IRD003 ANGKAT JAHITAN 3-6 50 Tindakan
IRD004 ANGKAT JAHITAN 6-10 50 Tindakan
IRD005 ASKEP 50 Tindakan
IRD006 CABUT KUKU 50 Tindakan
IRD007 CIRKUMCISI (COUTER) DR UMUM 50 Tindakan
IRD008 CIRKUMCISI (LOKAL ANASTESI) DR UMUM 50 Tindakan
IRD009 CPR 50 Tindakan
IRD010 CROSS INSISI 50 Tindakan
IRD011 CUKUR PUBIS 50 Tindakan
IRD012 DC SHOCK 50 Tindakan
IRD013 EKG 50 Tindakan
IRD014 EKG MONITOR 50 Tindakan
IRD015 EKTRASI CERUMEN / SPOOLING TELINGA 50 Tindakan
IRD016 EKTRASI CLAVUS DR UMUM 50 Tindakan
IRD017 EXTERPASI DR UMUM 50 Tindakan
IRD018 FIKSASI PLESTER LEBAR /ELASTIS BENDET 50 Tindakan
IRD019 GDA 50 Tindakan
IRD020 INCISI ABSES DR UMUM 50 Tindakan
IRD021 INJEKSI IV PER INFUS 50 Tindakan
IRD022 JAHIT LUKA BESAR >10 50 Tindakan
IRD023 JAHIT LUKA BESAR 6-10 50 Tindakan
IRD024 JAHIT LUKA KECIL <3 50 Tindakan
IRD025 JAHIT LUKA SEDANG 3-5 50 Tindakan
IRD026 KONTROL LUKA BESAR 50 Tindakan
IRD027 KONTROL LUKA KECIL 50 Tindakan
IRD028 KONTROL LUKA SEDANG 50 Tindakan
IRD029 KUMBAH LAMBUNG 50 Tindakan
IRD030 LAVEMENT 50 Tindakan
IRD031 NEBULIZER DEWASA 50 Tindakan
IRD032 OBSERVASI PASIEN 50 Tindakan
IRD033 PASANG CATETER DEWASA 50 Tindakan
IRD034 PASANG CERVICAL COLER 50 Tindakan
IRD035 PASANG EKG MONITOR 50 Tindakan
IRD036 PASANG ETT DEWASA DOKTER 50 Tindakan
IRD037 PASANG INFANT WARMER 50 Tindakan
IRD038 PASANG INFUS ANAK 50 Tindakan
IRD039 PASANG INFUS DEWASA 50 Tindakan
IRD040 PASANG NG TUBE 50 Tindakan
IRD041 PASANG RANSEL VERBAND 50 Tindakan
IRD042 PASANG SPALK 50 Tindakan
IRD043 PENANGANAN EPITAKSIS RINGAN, TAMPON LUAR 50 Tindakan
IRD044 PENGAMBILAN CORPUS ALIENUM (MT, TLG, HDG) DR. THT 50 Tindakan
IRD045 PENGAMBILAN CORPUS ALIENUM (MT, TLG, HDG) OLEH DR. 50 Tindakan
IRD046 PENGAMBILAN CORPUS ALIENUM (MT, TLG, HDG) OLEH PER 50 Tindakan
IRD047 PENGAMBILAN GRAM 50 Tindakan
IRD048 RAWAT LUKA COMBUTIO GRADE I 50 Tindakan
IRD049 RAWAT LUKA COMBUTIO GRADE II < 10% 50 Tindakan
IRD050 RAWAT LUKA COMBUTIO GRADE II 10% - 18% 50 Tindakan
IRD051 RAWAT LUKA COMBUTIO GRADE III > 18% 50 Tindakan
IRD052 REPOSISI MANDIBULA DOKTER 50 Tindakan
IRD053 SUCTION 50 Tindakan
IRD054 TINDIK 50 Tindakan
IRD055 AFF CATETER 50 Tindakan
IRD056 AFF DRAIN 50 Tindakan
IRD057 AFF INFUS 50 Tindakan
IRD058 AMPUTASI KECIL 50 Tindakan
IRD059 BUKA GIPS 50 Tindakan
IRD060 CABUT KUKU DR SPESIALIS 50 Tindakan
IRD061 CIRKUMCISI (COUTER) DR SPESIALIS 50 Tindakan
IRD062 CIRKUMCISI (LOKAL ANASTESI) DR SPESIALIS 50 Tindakan
IRD063 EKTRASI CLAVUS DR SPESIALIS 50 Tindakan
IRD064 EXTERPASI DR SPESIALIS 50 Tindakan
IRD065 INCISI ABSES DR SPESIALIS 50 Tindakan
IRD066 INFUS INTRA OCEUS 50 Tindakan
IRD067 INFUS PUMP 50 Tindakan
IRD068 INJEKSI IM/SC 50 Tindakan
IRD069 INJEKSI IV LANGSUNG 50 Tindakan
IRD070 IRIGASI KANDUNG KEMIH 50 Tindakan
IRD071 KONSUL DOKTER SPESIALIS VIA TELP 50 Konsultasi
IRD072 MEMASUKKAN OBAT SUPPOSITORIA 50 Tindakan
IRD073 NEBULIZER ANAK 50 Tindakan
IRD074 NEEDLE THORAKOSINTESIS 50 Tindakan
IRD075 NEKROTOMI ATAU DEBRIDEMENT DOKTER 50 Tindakan
IRD076 ODC 50 Tindakan
IRD077 PASANG CATETER ANAK 50 Tindakan
IRD078 PASANG ETT ANAK DOKTER 50 Tindakan
IRD079 PASANG GIPS & REPOSISI ANTEBRACHII DOKTER 50 Tindakan
IRD080 PASANG GIPS & REPOSISI COLEISS 50 Tindakan
IRD081 PASANG GIPS & REPOSISI CRURIS 50 Tindakan
IRD082 PASANG GIPS & REPOSISI GENU 50 Tindakan
IRD083 PASANG GIPS & REPOSISI PEDI 50 Tindakan
IRD084 PASANG INFUS (PERAWAT LUAR) 50 Tindakan
IRD085 PASANG OROFARINGEAL TUBE PASANG OPA (MAYO) 50 Tindakan
IRD086 PASANG SATURASI PER HARI 50 Tindakan
IRD087 PASANG WSD 50 Tindakan
IRD088 PENANGANAN EPITAKSIS TAMPON DOKTER 50 Tindakan
IRD089 PENGAMBILAN SAMPEL DARAH 50 Tindakan
IRD090 PERAWAT JEMPUT PASIEN 50 Tindakan
IRD091 PERAWAT RUJUK PASIEN 50 Tindakan
IRD092 PERAWATAN KOLOSTOMI ANAK 50 Tindakan
IRD093 PERAWATAN KOLOSTOMI DEWASA 50 Tindakan
IRD094 PUNGSI ASITES 50 Tindakan
IRD095 PUNGSI KANDUNG KEMIH 50 Tindakan
IRD096 PUNGSI PARU 50 Tindakan
IRD097 RECTAL TOUCHER 50 Tindakan
IRD098 REPAIR JAHITAN DOKTER 50 Tindakan
IRD099 REPAIR TELINGA DOKTER 50 Tindakan
IRD100 SKIN TES 50 Tindakan
IRD101 SPOOLING CHATETER 50 Tindakan
IRD102 SPOOLING WSD 50 Tindakan
IRD103 SYIRINGE PUMP 50 Tindakan
IRD104 TRANSPORT RUJUK PASIEN 50 Tindakan
IRD105 TRANSPORTASI JEMPUT PASIEN 50 Tindakan
IRD106 TRANSPORTASI JENAZAH 50 Tindakan
IRD107 VISITE DOKTER JAGA 50 Visite
IRD108 VISITE DOKTER SPESIALIS DI IGD 50 Visite
PENDEKATAN PENDAPATAN PENDEK
Target Laba dari Anggaran Pendapatan Rp 222,722,500
Total Anggaran Pendapatan Rp 202,475,000 Total Anggaran B
Total Target Laba Rp 20,247,500 10.00% Total Target L
Anggaran Taksiran Unit Target Taksiran Unit
Taksiran Laba
Tarif Pendapatan Cost Standar Marjin Cost Standar
Rp 10,000 Rp 500,000 Rp 33,773 Rp 50,000 10.00% Rp 33,773
Rp 30,000 Rp 1,500,000 Rp 95,410 Rp 150,000 10.00% Rp 95,410
Rp 20,000 Rp 1,000,000 Rp 48,324 Rp 100,000 10.00% Rp 48,324
Rp 25,000 Rp 1,250,000 Rp 68,462 Rp 125,000 10.00% Rp 68,462
Rp 25,000 Rp 1,250,000 Rp 41,192 Rp 125,000 10.00% Rp 41,192
Rp 75,000 Rp 3,750,000 Rp 136,640 Rp 375,000 10.00% Rp 136,640
Rp 300,000 Rp 15,000,000 Rp 357,422 Rp 1,500,000 10.00% Rp 357,422
Rp 360,000 Rp 18,000,000 Rp 400,602 Rp 1,800,000 10.00% Rp 400,602
Rp 50,000 Rp 2,500,000 Rp 114,374 Rp 250,000 10.00% Rp 114,374
Rp 60,000 Rp 3,000,000 Rp 122,460 Rp 300,000 10.00% Rp 122,460
Rp 12,000 Rp 600,000 Rp 40,768 Rp 60,000 10.00% Rp 40,768
Rp 600,000 Rp 30,000,000 Rp 591,819 Rp 3,000,000 10.00% Rp 591,819
Rp 70,000 Rp 3,500,000 Rp 113,286 Rp 350,000 10.00% Rp 113,286
Rp 30,000 Rp 1,500,000 Rp 73,276 Rp 150,000 10.00% Rp 73,276
Rp 120,000 Rp 6,000,000 Rp 156,786 Rp 600,000 10.00% Rp 156,786
Rp 78,000 Rp 3,900,000 Rp 182,384 Rp 390,000 10.00% Rp 182,384
Rp 173,000 Rp 8,650,000 Rp 259,220 Rp 865,000 10.00% Rp 259,220
Rp 60,000 Rp 3,000,000 Rp 82,730 Rp 300,000 10.00% Rp 82,730
Rp 35,000 Rp 1,750,000 Rp 320,937 Rp 175,000 10.00% Rp 320,937
Rp 72,000 Rp 3,600,000 Rp 177,860 Rp 360,000 10.00% Rp 177,860
Rp 10,000 Rp 500,000 Rp 37,848 Rp 50,000 10.00% Rp 37,848
Rp 72,000 Rp 3,600,000 Rp 235,044 Rp 360,000 10.00% Rp 235,044
Rp 60,000 Rp 3,000,000 Rp 169,304 Rp 300,000 10.00% Rp 169,304
Rp 24,000 Rp 1,200,000 Rp 97,084 Rp 120,000 10.00% Rp 97,084
Rp 37,000 Rp 1,850,000 Rp 118,739 Rp 185,000 10.00% Rp 118,739
Rp 30,000 Rp 1,500,000 Rp 136,346 Rp 150,000 10.00% Rp 136,346
Rp 18,000 Rp 900,000 Rp 62,520 Rp 90,000 10.00% Rp 62,520
Rp 24,000 Rp 1,200,000 Rp 92,751 Rp 120,000 10.00% Rp 92,751
Rp 30,000 Rp 1,500,000 Rp 65,576 Rp 150,000 10.00% Rp 65,576
Rp 25,000 Rp 1,250,000 Rp 51,728 Rp 125,000 10.00% Rp 51,728
Rp 30,000 Rp 1,500,000 Rp 118,573 Rp 150,000 10.00% Rp 118,573
Rp 50,000 Rp 2,500,000 Rp 293,508 Rp 250,000 10.00% Rp 293,508
Rp 30,000 Rp 1,500,000 Rp 93,763 Rp 150,000 10.00% Rp 93,763
Rp 25,000 Rp 1,250,000 Rp 47,061 Rp 125,000 10.00% Rp 47,061
Rp 50,000 Rp 2,500,000 Rp 75,101 Rp 250,000 10.00% Rp 75,101
Rp 82,500 Rp 4,125,000 Rp 353,647 Rp 412,500 10.00% Rp 353,647
Rp 30,000 Rp 1,500,000 Rp 37,745 Rp 150,000 10.00% Rp 37,745
Rp 30,000 Rp 1,500,000 Rp 73,044 Rp 150,000 10.00% Rp 73,044
Rp 25,000 Rp 1,250,000 Rp 55,998 Rp 125,000 10.00% Rp 55,998
Rp 30,000 Rp 1,500,000 Rp 86,554 Rp 150,000 10.00% Rp 86,554
Rp 120,000 Rp 6,000,000 Rp 119,119 Rp 600,000 10.00% Rp 119,119
Rp 50,000 Rp 2,500,000 Rp 71,228 Rp 250,000 10.00% Rp 71,228
Rp 50,000 Rp 2,500,000 Rp 102,032 Rp 250,000 10.00% Rp 102,032
Rp 198,000 Rp 9,900,000 Rp 227,837 Rp 990,000 10.00% Rp 227,837
Rp 96,000 Rp 4,800,000 Rp 137,575 Rp 480,000 10.00% Rp 137,575
Rp 50,000 Rp 2,500,000 Rp 109,394 Rp 250,000 10.00% Rp 109,394
Rp 216,000 Rp 10,800,000 Rp 252,439 Rp 1,080,000 10.00% Rp 252,439
Rp 24,000 Rp 1,200,000 Rp 54,866 Rp 120,000 10.00% Rp 54,866
Rp 42,000 Rp 2,100,000 Rp 103,325 Rp 210,000 10.00% Rp 103,325
Rp 54,000 Rp 2,700,000 Rp 177,002 Rp 270,000 10.00% Rp 177,002
Rp 90,000 Rp 4,500,000 Rp 283,211 Rp 450,000 10.00% Rp 283,211
Rp 72,000 Rp 3,600,000 Rp 120,225 Rp 360,000 10.00% Rp 120,225
Rp 40,000 Rp 2,000,000 Rp 82,575 Rp 200,000 10.00% Rp 82,575
Rp 30,000 Rp 1,500,000 Rp 295,411 Rp 150,000 10.00% Rp 295,411
Rp - Rp - Rp 41,940 Rp - 10.00% Rp 41,940
Rp - Rp - Rp 1,999,297 Rp - 10.00% Rp 1,999,297
Rp - Rp - Rp 253,429 Rp - 10.00% Rp 253,429
Rp - Rp - Rp 112,746 Rp - 10.00% Rp 112,746
Rp - Rp - Rp 82,688 Rp - 10.00% Rp 82,688
Rp - Rp - Rp 110,608 Rp - 10.00% Rp 110,608
Rp - Rp - Rp 138,481 Rp - 10.00% Rp 138,481
Rp - Rp - Rp 138,481 Rp - 10.00% Rp 138,481
Rp - Rp - Rp 113,989 Rp - 10.00% Rp 113,989
Rp - Rp - Rp 113,989 Rp - 10.00% Rp 113,989
Rp - Rp - Rp 2,250,971 Rp - 10.00% Rp 2,250,971
Rp - Rp - Rp 1,394,867 Rp - 10.00% Rp 1,394,867
Rp - Rp - Rp 37,850 Rp - 10.00% Rp 37,850
Rp - Rp - Rp 35,305 Rp - 10.00% Rp 35,305
Rp - Rp - Rp 258,516 Rp - 10.00% Rp 258,516
Rp - Rp - Rp 257,031 Rp - 10.00% Rp 257,031
Rp - Rp - Rp 269,760 Rp - 10.00% Rp 269,760
Rp - Rp - Rp 247,272 Rp - 10.00% Rp 247,272
Rp - Rp - Rp 257,031 Rp - 10.00% Rp 257,031
Rp - Rp - Rp 274,427 Rp - 10.00% Rp 274,427
Rp - Rp - Rp 285,438 Rp - 10.00% Rp 285,438
Rp - Rp - Rp 253,424 Rp - 10.00% Rp 253,424
Rp - Rp - Rp 255,970 Rp - 10.00% Rp 255,970
Rp - Rp - Rp 277,397 Rp - 10.00% Rp 277,397
Rp - Rp - Rp 284,377 Rp - 10.00% Rp 284,377
Rp - Rp - Rp 284,377 Rp - 10.00% Rp 284,377
Rp - Rp - Rp 284,377 Rp - 10.00% Rp 284,377
Rp - Rp - Rp 284,377 Rp - 10.00% Rp 284,377
Rp - Rp - Rp 284,377 Rp - 10.00% Rp 284,377
Rp - Rp - Rp 268,911 Rp - 10.00% Rp 268,911
Rp - Rp - Rp 250,879 Rp - 10.00% Rp 250,879
Rp - Rp - Rp 242,181 Rp - 10.00% Rp 242,181
Rp - Rp - Rp 294,772 Rp - 10.00% Rp 294,772
Rp - Rp - Rp 280,579 Rp - 10.00% Rp 280,579
Rp - Rp - Rp 253,424 Rp - 10.00% Rp 253,424
Rp - Rp - Rp 271,881 Rp - 10.00% Rp 271,881
Rp - Rp - Rp 271,881 Rp - 10.00% Rp 271,881
Rp - Rp - Rp 260,637 Rp - 10.00% Rp 260,637
Rp - Rp - Rp 257,031 Rp - 10.00% Rp 257,031
Rp - Rp - Rp 274,851 Rp - 10.00% Rp 274,851
Rp - Rp - Rp 274,851 Rp - 10.00% Rp 274,851
Rp - Rp - Rp 274,851 Rp - 10.00% Rp 274,851
Rp - Rp - Rp 260,001 Rp - 10.00% Rp 260,001
Rp - Rp - Rp 282,255 Rp - 10.00% Rp 282,255
Rp - Rp - Rp 270,821 Rp - 10.00% Rp 270,821
Rp - Rp - Rp 278,882 Rp - 10.00% Rp 278,882
Rp - Rp - Rp 292,672 Rp - 10.00% Rp 292,672
Rp - Rp - Rp 292,672 Rp - 10.00% Rp 292,672
Rp - Rp - Rp 276,336 Rp - 10.00% Rp 276,336
Rp - Rp - Rp 268,063 Rp - 10.00% Rp 268,063
Rp - Rp - Rp 268,063 Rp - 10.00% Rp 268,063
Rp - Rp - Rp 264,244 Rp - 10.00% Rp 264,244
Rp - Rp - Rp 261,212 Rp - 10.00% Rp 261,212
Rp - Rp - Rp 272,306 Rp - 10.00% Rp 272,306
PENDEKATAN BIAYA
Rp 127,412,034
Total Anggaran Biaya Rp 1,275,147,278
Total Target Laba Rp 127,412,034 9.99%
Target
Anggaran Biaya Taksiran Laba Marjin
Rp 1,688,642 Rp 168,864 10.00%
Rp 4,770,520 Rp 477,052 10.00%
Rp 2,416,197 Rp 241,620 10.00%
Rp 3,423,117 Rp 239,618 7.00%
Rp 2,059,600 Rp 205,960 10.00%
Rp 6,832,002 Rp 683,200 10.00%
Rp 17,871,103 Rp 1,787,110 10.00%
Rp 20,030,103 Rp 2,003,010 10.00%
Rp 5,718,692 Rp 571,869 10.00%
Rp 6,122,984 Rp 612,298 10.00%
Rp 2,038,422 Rp 203,842 10.00%
Rp 29,590,971 Rp 2,959,097 10.00%
Rp 5,664,312 Rp 566,431 10.00%
Rp 3,663,783 Rp 366,378 10.00%
Rp 7,839,288 Rp 783,929 10.00%
Rp 9,119,208 Rp 911,921 10.00%
Rp 12,960,998 Rp 1,296,100 10.00%
Rp 4,136,524 Rp 413,652 10.00%
Rp 16,046,852 Rp 1,604,685 10.00%
Rp 8,892,981 Rp 889,298 10.00%
Rp 1,892,392 Rp 189,239 10.00%
Rp 11,752,176 Rp 1,175,218 10.00%
Rp 8,465,180 Rp 846,518 10.00%
Rp 4,854,217 Rp 485,422 10.00%
Rp 5,936,961 Rp 593,696 10.00%
Rp 6,817,305 Rp 681,730 10.00%
Rp 3,126,025 Rp 312,602 10.00%
Rp 4,637,549 Rp 463,755 10.00%
Rp 3,278,823 Rp 327,882 10.00%
Rp 2,586,395 Rp 258,640 10.00%
Rp 5,928,632 Rp 592,863 10.00%
Rp 14,675,413 Rp 1,467,541 10.00%
Rp 4,688,141 Rp 468,814 10.00%
Rp 2,353,031 Rp 235,303 10.00%
Rp 3,755,071 Rp 375,507 10.00%
Rp 17,682,361 Rp 1,768,236 10.00%
Rp 1,887,234 Rp 188,723 10.00%
Rp 3,652,180 Rp 365,218 10.00%
Rp 2,799,904 Rp 279,990 10.00%
Rp 4,327,693 Rp 432,769 10.00%
Rp 5,955,945 Rp 595,594 10.00%
Rp 3,561,413 Rp 356,141 10.00%
Rp 5,101,584 Rp 510,158 10.00%
Rp 11,391,849 Rp 1,139,185 10.00%
Rp 6,878,774 Rp 687,877 10.00%
Rp 5,469,687 Rp 546,969 10.00%
Rp 12,621,973 Rp 1,262,197 10.00%
Rp 2,743,277 Rp 274,328 10.00%
Rp 5,166,240 Rp 516,624 10.00%
Rp 8,850,091 Rp 885,009 10.00%
Rp 14,160,543 Rp 1,416,054 10.00%
Rp 6,011,227 Rp 601,123 10.00%
Rp 4,128,730 Rp 412,873 10.00%
Rp 14,770,558 Rp 1,477,056 10.00%
Rp 2,096,987 Rp 209,699 10.00%
Rp 99,964,825 Rp 9,996,483 10.00%
Rp 12,671,464 Rp 1,267,146 10.00%
Rp 5,637,279 Rp 563,728 10.00%
Rp 4,134,381 Rp 413,438 10.00%
Rp 5,530,390 Rp 553,039 10.00%
Rp 6,924,028 Rp 692,403 10.00%
Rp 6,924,028 Rp 692,403 10.00%
Rp 5,699,445 Rp 569,944 10.00%
Rp 5,699,445 Rp 569,944 10.00%
Rp 112,548,570 Rp 11,254,857 10.00%
Rp 69,743,370 Rp 6,974,337 10.00%
Rp 1,892,524 Rp 189,252 10.00%
Rp 1,765,234 Rp 176,523 10.00%
Rp 12,925,799 Rp 1,292,580 10.00%
Rp 12,851,547 Rp 1,285,155 10.00%
Rp 13,487,993 Rp 1,348,799 10.00%
Rp 12,363,604 Rp 1,236,360 10.00%
Rp 12,851,547 Rp 1,285,155 10.00%
Rp 13,721,357 Rp 1,372,136 10.00%
Rp 14,271,876 Rp 1,427,188 10.00%
Rp 12,671,220 Rp 1,267,122 10.00%
Rp 12,798,509 Rp 1,279,851 10.00%
Rp 13,869,862 Rp 1,386,986 10.00%
Rp 14,218,839 Rp 1,421,884 10.00%
Rp 14,218,839 Rp 1,421,884 10.00%
Rp 14,218,839 Rp 1,421,884 10.00%
Rp 14,218,839 Rp 1,421,884 10.00%
Rp 14,218,839 Rp 1,421,884 10.00%
Rp 13,445,564 Rp 1,344,556 10.00%
Rp 12,543,931 Rp 1,254,393 10.00%
Rp 12,109,025 Rp 1,210,903 10.00%
Rp 14,738,604 Rp 1,473,860 10.00%
Rp 14,028,973 Rp 1,402,897 10.00%
Rp 12,671,220 Rp 1,267,122 10.00%
Rp 13,594,068 Rp 1,359,407 10.00%
Rp 13,594,068 Rp 1,359,407 10.00%
Rp 13,031,873 Rp 1,303,187 10.00%
Rp 12,851,547 Rp 1,285,155 10.00%
Rp 13,742,572 Rp 1,374,257 10.00%
Rp 13,742,572 Rp 1,374,257 10.00%
Rp 13,742,572 Rp 1,374,257 10.00%
Rp 13,000,051 Rp 1,300,005 10.00%
Rp 14,112,765 Rp 1,411,276 10.00%
Rp 13,541,031 Rp 1,354,103 10.00%
Rp 13,944,114 Rp 1,394,411 10.00%
Rp 14,633,598 Rp 1,463,360 10.00%
Rp 14,633,598 Rp 1,463,360 10.00%
Rp 13,816,824 Rp 1,381,682 10.00%
Rp 13,403,134 Rp 1,340,313 10.00%
Rp 13,403,134 Rp 1,340,313 10.00%
Rp 13,212,200 Rp 1,321,220 10.00%
Rp 13,060,608 Rp 1,306,061 10.00%
Rp 13,615,283 Rp 1,361,528 10.00%
LATIHAN 1.1 © Copyright Johny Setyawan
RS ABC
KLINIK GIGI
KALKULASI TARGET PROFIT

No. Nama Produk Vol Satuan


KG01 Scalling 10 Tindakan
KG02 Dressing 10 Tindakan
KG03 Tumpat GIC 10 Tindakan
KG04 Konsultasi dokter 10 Tindakan
KG05 Tambal komposit 10 Tindakan
KG06 Perawatan saluran akar 10 Tindakan
KG07 Pengisian saluran akar 10 Tindakan
KG08 Open bur 10 Tindakan
KG09 Pencabutan gigi sulung dengan chlorethyl 10 Tindakan
KG10 Pencabutan gigi sulung dengan anestesi lokal 10 Tindakan
KG11 Pencabutan gigi tetap tanpa komplikasi 10 Tindakan
KG12 Pencabutan gigi tetap dengan komplikasi 10 Tindakan
KG13 Odontektomi 10 Tindakan
KG14 Cetak gigi 10 Tindakan
KG15 Pembuatan jaket akrilik per gigi 10 Tindakan
KG16 Pembuatan jaket porcelen per gigi 10 Tindakan
KG17 Pemasangan piranti orthodontic cekat RA dan RB 10 Tindakan
KG18 Pemasangan piranti orthodontic cekat 1 rahang 10 Tindakan
KG19 Kontrol perawatan orthodontic 10 Tindakan
KG20 Pemasangan bracket lepas 10 Tindakan
KG21 Pemasangan bracket hilang 10 Tindakan
KG22 Pemasangan retainer gigi 1 rahang 10 Tindakan
PENDEKATAN PENDAPATAN PENDEKA
Target Laba dari Anggaran Pendapatan Rp 136,890,000
Total Anggaran Pendapatan Rp 124,500,000 Total Anggaran Bi
Total Target Laba Rp 12,390,000 9.95% Total Target La
Anggaran Taksiran Unit Target Taksiran Unit
Taksiran Laba
Tarif Pendapatan Cost Standar Marjin Cost Standar
Rp 150,000 Rp 1,500,000 Rp 141,867 Rp 150,000 10.00% Rp 141,867
Rp 70,000 Rp 700,000 Rp 89,126 Rp 70,000 10.00% Rp 89,126
Rp 150,000 Rp 1,500,000 Rp 122,523 Rp 150,000 10.00% Rp 122,523
Rp 30,000 Rp 300,000 Rp 52,917 Rp 30,000 10.00% Rp 52,917
Rp 200,000 Rp 2,000,000 Rp 166,534 Rp 200,000 10.00% Rp 166,534
Rp 100,000 Rp 1,000,000 Rp 99,818 Rp 100,000 10.00% Rp 99,818
Rp 150,000 Rp 1,500,000 Rp 136,896 Rp 150,000 10.00% Rp 136,896
Rp 100,000 Rp 1,000,000 Rp 104,048 Rp 100,000 10.00% Rp 104,048
Rp 100,000 Rp 1,000,000 Rp 89,111 Rp 100,000 10.00% Rp 89,111
Rp 100,000 Rp 1,000,000 Rp 117,453 Rp 40,000 4.00% Rp 117,453
Rp 150,000 Rp 1,500,000 Rp 152,003 Rp 150,000 10.00% Rp 152,003
Rp 250,000 Rp 2,500,000 Rp 189,659 Rp 250,000 10.00% Rp 189,659
Rp 1,000,000 Rp 10,000,000 Rp 677,929 Rp 1,000,000 10.00% Rp 677,929
Rp 50,000 Rp 500,000 Rp 81,799 Rp 50,000 10.00% Rp 81,799
Rp 250,000 Rp 2,500,000 Rp 252,371 Rp 250,000 10.00% Rp 252,371
Rp 600,000 Rp 6,000,000 Rp 578,189 Rp 600,000 10.00% Rp 578,189
Rp 5,500,000 Rp 55,000,000 Rp 815,292 Rp 5,500,000 10.00% Rp 815,292
Rp 3,000,000 Rp 30,000,000 Rp 435,995 Rp 3,000,000 10.00% Rp 435,995
Rp 75,000 Rp 750,000 Rp 42,368 Rp 75,000 10.00% Rp 42,368
Rp 75,000 Rp 750,000 Rp 117,641 Rp 75,000 10.00% Rp 117,641
Rp 100,000 Rp 1,000,000 Rp 135,627 Rp 100,000 10.00% Rp 135,627
Rp 250,000 Rp 2,500,000 Rp 23,201 Rp 250,000 10.00% Rp 23,201
PENDEKATAN BIAYA
Rp 4,580,747
Total Anggaran Biaya Rp 46,223,663
Total Target Laba Rp 4,580,747 9.91%
Target
Anggaran Biaya Taksiran Laba Marjin
Rp 1,418,673 Rp 141,867 10.00%
Rp 891,263 Rp 89,126 10.00%
Rp 1,225,226 Rp 122,523 10.00%
Rp 529,169 Rp 52,917 10.00%
Rp 1,665,340 Rp 166,534 10.00%
Rp 998,177 Rp 99,818 10.00%
Rp 1,368,960 Rp 136,896 10.00%
Rp 1,040,478 Rp 62,429 6.00%
Rp 891,114 Rp 89,111 10.00%
Rp 1,174,533 Rp 117,453 10.00%
Rp 1,520,033 Rp 152,003 10.00%
Rp 1,896,585 Rp 189,659 10.00%
Rp 6,779,285 Rp 677,929 10.00%
Rp 817,987 Rp 81,799 10.00%
Rp 2,523,708 Rp 252,371 10.00%
Rp 5,781,890 Rp 578,189 10.00%
Rp 8,152,923 Rp 815,292 10.00%
Rp 4,359,955 Rp 435,995 10.00%
Rp 423,675 Rp 42,368 10.00%
Rp 1,176,414 Rp 117,641 10.00%
Rp 1,356,270 Rp 135,627 10.00%
Rp 232,005 Rp 23,201 10.00%
LATIHAN 1.1 © Copyright Johny Setyawan
RS ABC
BANGSAL RANAP - VIP
KALKULASI TARGET PROFIT

No. Nama Produk Vol Satuan


VIP001 RAWAT LUKA RINGAN 16 Tindakan
VIP002 RAWAT LUKA SEDANG 16 Tindakan
VIP003 RAWAT LUKA BERAT 16 Tindakan
VIP004 PASANG INFUS ANAK 16 Tindakan
VIP005 PASANG INFUS DEWASA 16 Tindakan
VIP006 PASANG TRANFUSI 16 Tindakan
VIP007 PASANG NGT DEWASA 16 Tindakan
VIP008 PASANG NGT ANAK 16 Tindakan
VIP009 PASANG CATETER 16 Tindakan
VIP010 PASANG INFUS PUMP 16 Tindakan
VIP011 SONDE 16 Tindakan
VIP012 PASANG NGT 16 Tindakan
VIP013 GASTER COOLING ( GC ) 16 Tindakan
VIP014 NEBUL 16 Tindakan
VIP015 SUCTION 16 Tindakan
VIP016 SPOELING CATETER 16 Tindakan
VIP017 EKG 16 Tindakan
VIP018 OBSERVASI POST OP 16 Tindakan
VIP019 SPIROMETRI 16 Tindakan
VIP020 LAVEMEN/DARMBUIS 16 Tindakan
VIP021 AFF HETTING 16 Tindakan
VIP022 TINDIK 16 Tindakan
VIP023 SCIREN 16 Tindakan
VIP024 OBSERVASI PASIEN/HR 16 Tindakan
VIP025 INJEKSI SC 16 Tindakan
VIP026 INJEKSI IV TIDAK LANGSUNG 16 Tindakan
VIP027 INJEKSI IV LANGSUNG 16 Tindakan
VIP028 INJEKSI IM 16 Tindakan
VIP029 ASKEP 16 Tindakan
VIP030 RJP ANAK 16 Tindakan
VIP031 GDA 16 Tindakan
VIP032 RECTAL TOUCHER 16 Tindakan
VIP033 MELAKUKAN CLAPING VIBRASI 16 Tindakan
VIP034 MELAKUKAN MASSAGE 16 Tindakan
VIP035 PEMERIKSAAN ANTROPOMETRI 16 Tindakan
VIP036 MENOLONG ELIMINASI PASIEN DI TT 16 Tindakan
VIP037 MENOLONG ELIMINASI BAYI 16 Tindakan
VIP038 VULVA HYGIENE 16 Tindakan
VIP039 MENYIKAT GIGI PASIEN 16 Tindakan
VIP040 ORAL HYGIENE 16 Tindakan
VIP041 MENGGANTI PAKAIAN 16 Tindakan
VIP042 MENGGANTI SPREI DENGAN PASIEN DIATASNYA 16 Tindakan
VIP043 MEMASANG KONDOM KATETER 16 Tindakan
VIP044 MERAWAT PASIEN MENINGGAL 16 Tindakan
VIP045 RJP DEWASA 16 Tindakan
VIP046 AFF INFUS 16 Tindakan
VIP047 AFF KATETER 16 Tindakan
VIP048 AFF NGT 16 Tindakan
VIP049 SAMPLING (TRANSFUSI DARAH) 16 Tindakan
VIP050 MEMBERIKAN OBAT SUPPOSITORIA 16 Tindakan
VIP051 GC/KUMBAH LAMBUNG 16 Tindakan
VIP052 MEMBERIKAN KOMPRES 16 Tindakan
VIP053 MEMANDIKAN PASIEN 16 Tindakan
VIP054 MENCUCI RAMBUT PASIEN 16 Tindakan
VIP055 BIOPSI OLEH DOKTER 16 Tindakan
VIP056 EKSISI OLEH DOKTER 16 Tindakan
VIP057 PUNGSI PLEURA/ABDOMEN ANAK OLEH DOKTER 16 Tindakan
VIP058 PASANG INFUS INTRASIUS 16 Tindakan
VIP059 PASANG RANGSEL PERBAN OLEH DOKTER 16 Tindakan
VIP060 ASISTEN PASANG RANGSEL PERBAN 16 Tindakan
VIP061 Memasang Oksigen 16 Tindakan
VIP062 Irigasi(Spulling) 16 Tindakan
VIP063 Cuci Kanul 16 Tindakan
VIP064 Skin Test 16 Tindakan
VIP065 Rawat Luka Colostomi Dewasa 16 Tindakan
VIP066 Rawat Luka Kolostomi Anak 16 Tindakan
VIP067 Aff drain 16 Tindakan
VIP068 Observasi Balance Cairan 16 Tindakan
VIP069 Irigasi Kandung Kemih 16 Tindakan
VIP070 Observasi Cairan Elektrolit 16 Tindakan
VIP071 Pemasangan NGT (Oleh dr.Anastesi) 16 Tindakan
VIP072 Ganti canul 16 Tindakan
VIP073 Observasi Tranfusi Abumin 16 Tindakan
VIP074 Perawatan Infus Macet/ Pendarahan 16 Tindakan
VIP075 Pasang Tampon Telinga 16 Tindakan
VIP076 Pasang Tampon Hidung 16 Tindakan
VIP077 Aff WSD 16 Tindakan
VIP078 Injeksi Obat pada Sendi (Oleh Dokter) 16 Tindakan
VIP079 Pasang/Aff Tampon 16 Tindakan
PENDEKATAN PENDAPATAN
Target Laba dari Anggaran Pendapatan Rp 115,691,664
Total Anggaran Pendapatan Rp 105,196,640
Total Target Laba Rp 10,495,024 9.98%
Anggaran Taksiran Unit Cost Target
Taksiran Laba
Tarif Pendapatan Standar Marjin
Rp 17,500 Rp 280,000 Rp 41,166 Rp 28,000 10.00%
Rp 20,000 Rp 320,000 Rp 60,837 Rp 32,000 10.00%
Rp 28,000 Rp 448,000 Rp 82,298 Rp 44,800 10.00%
Rp 20,000 Rp 320,000 Rp 43,702 Rp 32,000 10.00%
Rp 20,000 Rp 320,000 Rp 37,531 Rp 32,000 10.00%
Rp 16,000 Rp 256,000 Rp 53,531 Rp 25,600 10.00%
Rp 20,000 Rp 320,000 Rp 69,616 Rp 32,000 10.00%
Rp 20,000 Rp 320,000 Rp 39,829 Rp 32,000 10.00%
Rp 17,000 Rp 272,000 Rp 45,770 Rp 27,200 10.00%
Rp 16,000 Rp 256,000 Rp 43,182 Rp 25,600 10.00%
Rp 21,000 Rp 336,000 Rp 47,182 Rp 13,440 4.00%
Rp 20,000 Rp 320,000 Rp 23,829 Rp 32,000 10.00%
Rp 21,000 Rp 336,000 Rp 39,140 Rp 33,600 10.00%
Rp 17,500 Rp 280,000 Rp 37,276 Rp 28,000 10.00%
Rp 18,000 Rp 288,000 Rp 39,464 Rp 28,800 10.00%
Rp 18,000 Rp 288,000 Rp 36,054 Rp 28,800 10.00%
Rp 14,000 Rp 224,000 Rp 30,345 Rp 17,920 8.00%
Rp 25,000 Rp 400,000 Rp 37,276 Rp 40,000 10.00%
Rp 17,000 Rp 272,000 Rp 30,876 Rp 27,200 10.00%
Rp 12,000 Rp 192,000 Rp 45,344 Rp 19,200 10.00%
Rp 12,000 Rp 192,000 Rp 32,238 Rp 19,200 10.00%
Rp 12,000 Rp 192,000 Rp 28,664 Rp 19,200 10.00%
Rp 6,000 Rp 96,000 Rp 21,778 Rp 9,600 10.00%
Rp 30,000 Rp 480,000 Rp 39,489 Rp 48,000 10.00%
Rp 6,000 Rp 96,000 Rp 20,289 Rp 9,600 10.00%
Rp 6,000 Rp 96,000 Rp 20,289 Rp 9,600 10.00%
Rp 6,000 Rp 96,000 Rp 20,289 Rp 9,600 10.00%
Rp 6,000 Rp 96,000 Rp 20,289 Rp 9,600 10.00%
Rp 25,000 Rp 400,000 Rp 56,638 Rp 40,000 10.00%
Rp 30,000 Rp 480,000 Rp 50,246 Rp 48,000 10.00%
Rp 7,750 Rp 124,000 Rp 43,731 Rp 12,400 10.00%
Rp 22,000 Rp 352,000 Rp 17,591 Rp 35,200 10.00%
Rp 42,000 Rp 672,000 Rp 38,929 Rp 67,200 10.00%
Rp 30,000 Rp 480,000 Rp 17,276 Rp 48,000 10.00%
Rp 45,000 Rp 720,000 Rp 38,677 Rp 72,000 10.00%
Rp 50,000 Rp 800,000 Rp 67,134 Rp 80,000 10.00%
Rp 30,000 Rp 480,000 Rp 17,276 Rp 48,000 10.00%
Rp 40,000 Rp 640,000 Rp 48,117 Rp 64,000 10.00%
Rp 50,000 Rp 800,000 Rp 46,330 Rp 80,000 10.00%
Rp 30,000 Rp 480,000 Rp 65,989 Rp 48,000 10.00%
Rp 65,000 Rp 1,040,000 Rp 74,925 Rp 104,000 10.00%
Rp 50,000 Rp 800,000 Rp 53,616 Rp 80,000 10.00%
Rp 40,000 Rp 640,000 Rp 99,808 Rp 64,000 10.00%
Rp 40 Rp 640 Rp 72,496 Rp 64 10.00%
Rp 200,000 Rp 3,200,000 Rp 94,447 Rp 320,000 10.00%
Rp 20,000 Rp 320,000 Rp 20,798 Rp 32,000 10.00%
Rp 35,000 Rp 560,000 Rp 32,116 Rp 56,000 10.00%
Rp 75,000 Rp 1,200,000 Rp 17,521 Rp 120,000 10.00%
Rp 50,000 Rp 800,000 Rp 22,585 Rp 80,000 10.00%
Rp 30,000 Rp 480,000 Rp 30,329 Rp 48,000 10.00%
Rp 21,000 Rp 336,000 Rp 56,745 Rp 33,600 10.00%
Rp 30,000 Rp 480,000 Rp 36,844 Rp 48,000 10.00%
Rp 30,000 Rp 480,000 Rp 61,727 Rp 48,000 10.00%
Rp 30,000 Rp 480,000 Rp 61,727 Rp 48,000 10.00%
Rp 1,500,000 Rp 24,000,000 Rp 2,829,440 Rp 2,400,000 10.00%
Rp 1,700,000 Rp 27,200,000 Rp 1,410,048 Rp 2,720,000 10.00%
Rp 50,000 Rp 800,000 Rp 47,659 Rp 80,000 10.00%
Rp 50,000 Rp 800,000 Rp 47,659 Rp 80,000 10.00%
Rp 50,000 Rp 800,000 Rp 47,659 Rp 80,000 10.00%
Rp 50,000 Rp 800,000 Rp 21,841 Rp 80,000 10.00%
Rp 50,000 Rp 800,000 Rp 33,866 Rp 80,000 10.00%
Rp 50,000 Rp 800,000 Rp 42,160 Rp 80,000 10.00%
Rp 50,000 Rp 800,000 Rp 36,725 Rp 80,000 10.00%
Rp 15,000 Rp 240,000 Rp 33,865 Rp 24,000 10.00%
Rp 75,000 Rp 1,200,000 Rp 167,113 Rp 120,000 10.00%
Rp 100,000 Rp 1,600,000 Rp 89,463 Rp 160,000 10.00%
Rp 15,000 Rp 240,000 Rp 33,865 Rp 24,000 10.00%
Rp 15,000 Rp 240,000 Rp 42,160 Rp 24,000 10.00%
Rp 15,000 Rp 240,000 Rp 17,276 Rp 24,000 10.00%
Rp 20,000 Rp 320,000 Rp 1,590 Rp 32,000 10.00%
Rp 900,000 Rp 14,400,000 Rp 421,590 Rp 1,440,000 10.00%
Rp 30,000 Rp 480,000 Rp 18,900 Rp 48,000 10.00%
Rp 25,000 Rp 400,000 Rp 17,276 Rp 40,000 10.00%
Rp 25,000 Rp 400,000 Rp 33,865 Rp 40,000 10.00%
Rp 50,000 Rp 800,000 Rp 42,160 Rp 80,000 10.00%
Rp 50,000 Rp 800,000 Rp 42,160 Rp 80,000 10.00%
Rp 25,000 Rp 400,000 Rp 51,096 Rp 40,000 10.00%
Rp 75,000 Rp 1,200,000 Rp 38,724 Rp 120,000 10.00%
Rp 50,000 Rp 800,000 Rp 5,362 Rp 80,000 10.00%
PENDEKATAN BIAYA
Rp 12,628,477
Total Anggaran Biaya Rp 126,475,402
Total Target Laba Rp 12,628,477 9.98%
Taksiran Unit Target
Anggaran Biaya Taksiran Laba
Cost Standar Marjin
Rp 41,166 Rp 658,650 Rp 65,865 10.00%
Rp 60,837 Rp 973,390 Rp 97,339 10.00%
Rp 82,298 Rp 1,316,764 Rp 131,676 10.00%
Rp 43,702 Rp 699,227 Rp 69,923 10.00%
Rp 37,531 Rp 600,501 Rp 60,050 10.00%
Rp 53,531 Rp 856,501 Rp 85,650 10.00%
Rp 69,616 Rp 1,113,858 Rp 111,386 10.00%
Rp 39,829 Rp 637,270 Rp 63,727 10.00%
Rp 45,770 Rp 732,315 Rp 73,232 10.00%
Rp 43,182 Rp 690,920 Rp 69,092 10.00%
Rp 47,182 Rp 754,920 Rp 75,492 10.00%
Rp 23,829 Rp 381,270 Rp 19,064 5.00%
Rp 39,140 Rp 626,241 Rp 62,624 10.00%
Rp 37,276 Rp 596,421 Rp 59,642 10.00%
Rp 39,464 Rp 631,416 Rp 63,142 10.00%
Rp 36,054 Rp 576,867 Rp 57,687 10.00%
Rp 30,345 Rp 485,519 Rp 48,552 10.00%
Rp 37,276 Rp 596,421 Rp 59,642 10.00%
Rp 30,876 Rp 494,021 Rp 49,402 10.00%
Rp 45,344 Rp 725,506 Rp 72,551 10.00%
Rp 32,238 Rp 515,807 Rp 51,581 10.00%
Rp 28,664 Rp 458,616 Rp 45,862 10.00%
Rp 21,778 Rp 348,455 Rp 34,846 10.00%
Rp 39,489 Rp 631,826 Rp 63,183 10.00%
Rp 20,289 Rp 324,626 Rp 32,463 10.00%
Rp 20,289 Rp 324,626 Rp 32,463 10.00%
Rp 20,289 Rp 324,626 Rp 32,463 10.00%
Rp 20,289 Rp 324,626 Rp 32,463 10.00%
Rp 56,638 Rp 906,203 Rp 90,620 10.00%
Rp 50,246 Rp 803,943 Rp 80,394 10.00%
Rp 43,731 Rp 699,701 Rp 69,970 10.00%
Rp 17,591 Rp 281,455 Rp 28,145 10.00%
Rp 38,929 Rp 622,862 Rp 62,286 10.00%
Rp 17,276 Rp 276,421 Rp 27,642 10.00%
Rp 38,677 Rp 618,830 Rp 61,883 10.00%
Rp 67,134 Rp 1,074,152 Rp 107,415 10.00%
Rp 17,276 Rp 276,421 Rp 27,642 10.00%
Rp 48,117 Rp 769,870 Rp 76,987 10.00%
Rp 46,330 Rp 741,275 Rp 74,127 10.00%
Rp 65,989 Rp 1,055,823 Rp 105,582 10.00%
Rp 74,925 Rp 1,198,799 Rp 119,880 10.00%
Rp 53,616 Rp 857,858 Rp 85,786 10.00%
Rp 99,808 Rp 1,596,930 Rp 159,693 10.00%
Rp 72,496 Rp 1,159,938 Rp 115,994 10.00%
Rp 94,447 Rp 1,511,144 Rp 151,114 10.00%
Rp 20,798 Rp 332,760 Rp 33,276 10.00%
Rp 32,116 Rp 513,864 Rp 51,386 10.00%
Rp 17,521 Rp 280,336 Rp 28,034 10.00%
Rp 22,585 Rp 361,356 Rp 36,136 10.00%
Rp 30,329 Rp 485,269 Rp 48,527 10.00%
Rp 56,745 Rp 907,922 Rp 90,792 10.00%
Rp 36,844 Rp 589,501 Rp 58,950 10.00%
Rp 61,727 Rp 987,632 Rp 98,763 10.00%
Rp 61,727 Rp 987,632 Rp 98,763 10.00%
Rp 2,829,440 Rp 45,271,040 Rp 4,527,104 10.00%
Rp 1,410,048 Rp 22,560,768 Rp 2,256,077 10.00%
Rp 47,659 Rp 762,541 Rp 76,254 10.00%
Rp 47,659 Rp 762,541 Rp 76,254 10.00%
Rp 47,659 Rp 762,541 Rp 76,254 10.00%
Rp 21,841 Rp 349,452 Rp 34,945 10.00%
Rp 33,866 Rp 541,858 Rp 54,186 10.00%
Rp 42,160 Rp 674,552 Rp 67,455 10.00%
Rp 36,725 Rp 587,600 Rp 58,760 10.00%
Rp 33,865 Rp 541,842 Rp 54,184 10.00%
Rp 167,113 Rp 2,673,805 Rp 267,380 10.00%
Rp 89,463 Rp 1,431,401 Rp 143,140 10.00%
Rp 33,865 Rp 541,842 Rp 54,184 10.00%
Rp 42,160 Rp 674,552 Rp 67,455 10.00%
Rp 17,276 Rp 276,421 Rp 27,642 10.00%
Rp 1,590 Rp 25,440 Rp 2,544 10.00%
Rp 421,590 Rp 6,745,440 Rp 674,544 10.00%
Rp 18,900 Rp 302,400 Rp 30,240 10.00%
Rp 17,276 Rp 276,421 Rp 27,642 10.00%
Rp 33,865 Rp 541,842 Rp 54,184 10.00%
Rp 42,160 Rp 674,552 Rp 67,455 10.00%
Rp 42,160 Rp 674,552 Rp 67,455 10.00%
Rp 51,096 Rp 817,529 Rp 81,753 10.00%
Rp 38,724 Rp 619,580 Rp 61,958 10.00%
Rp 5,362 Rp 85,786 Rp 8,579 10.00%