Dokumen - Tips - Analisa Keuangan Bebek Goreng Bagong
Dokumen - Tips - Analisa Keuangan Bebek Goreng Bagong
Target
Menjual 36,000 bebek
Omzet Rp 360,000,000.00 per tahun
rincian = 100 porsi per hari
hari kerja 30 per bulan
Kebutuhan
Peralatan Produksi Rp 10,000,000
Biaya sewa lahan jual Rp 6,000,000 per tahun
rincian = Rp 500,000 per bulan
bahan habis pakai Rp 700,000 per bulan
Fluktuasi bahan habis pakai 10 % Rp 70,000 per bulan
Kas Rp 200,000
karyawan 2 orang @750rbu Rp 1,500,000 per bulan
Uang ditangan
milik sendiri Rp 25,000,000
pinjaman LSM Rp 15,000,000
Bunga pinjaman LSM 12%/ thun Rp 1,800,000
Aktiva Pasiva
Keterangan Jumlah Keterangan Jumlah
Kas Rp 48,175,000.00 Utang Dagang Rp 3,850,000.00
Piutang Rp 300,000.00 Utang Lembaga Keuangan Rp 15,000,000.00
Persediaan Rp 2,100,000.00 Laba di tahan Rp 6,725,000.00
Peralatan Rp 10,000,000.00 Modal Mandiri Rp 35,000,000.00
Aktiva Pasiva
Keterangan Jumlah Keterangan Jumlah
Aset Lancar Hutang Lancar
Kas Rp 48,175,000.00 Utang Dagang Rp 3,850,000.00
Piutang Rp 300,000.00 Utang Lembaga Keuangan Rp 15,000,000.00
Persediaan Rp 2,100,000.00 Total hutang lancar Rp 18,850,000.00
Total Aset lancar Rp 50,575,000.00
Laba di tahan Rp 6,725,000.00
Aset Tetap Modal Mandiri Rp 35,000,000.00
Kendaraan Rp 10,000,000.00
Total Aset Tetap Rp 10,000,000.00
TOTAL Rp 60,575,000.00 TOTAL Rp 60,575,000.00
Laporan Rugi Laba
Bebek Goreng "BAGONG"
Per 31 Desember 2012
dari data tidak dapat terjadi, karena bagong hanya mampu membayar hutang hutang jangka
pendek dengan seluruh asset yang dia miliki, meskipun performa keuangan perusahaan tetap atau
meningkat
ASSETS =
Property, Plant
Accounts
Cash Inventory and Equipment
Receivable (Net)
Uang Kas Rp 200,000
Account Receivable Rp 300,000
Cash Rp 25,000,000
Account Loan Rp 15,000,000
Inventory Purchase Rp (21,000,000) Rp 21,000,000
Fluktuatif Inventory Rp (2,100,000) Rp 2,100,000
Sales Rp 30,000,000
Inventory Sold Rp (21,000,000)
Transportation (Motor) Rp 10,000,000
Property Rp 6,000,000
Operating Costs (Marketing) Rp (100,000)
Operating Costs (administration Rp (25,000)
Depretiation (Transportation) Rp (833,333)
Depretiation (Property) Rp (500,000)
Interest Rp (150,000)
Loan Repay
TOTAL Rp 45,491,667 Rp 300,000 Rp 2,100,000 Rp 16,000,000 0
Rp 40,016,667
LIABILITIES + OWNER EQUITY
Common
Accounts Payable Taxes Payable Notes Payable Retained Earnings
Stock
Rp 15,000,000
Rp 30,000,000 Revenue
Rp (21,000,000) COGS
Rp -
Rp 15,000,000 0 0 0 0 Rp 8,875,000
g Costs (Marketing)
g Costs (administration)
tion (Transportation)
tion (Property)
Laporan Keuangat Per Tahun
ASSETS
Property, Plant
Accounts
Cash Inventory and Equipment
Receivable (Net)
Rp 23,400,000
= LIABILITIES + OWNER EQUITY
Taxes Common
Accounts Payable Notes Payable Retained Earnings
Payable Stock
Rp 15,000,000
Rp 360,300,000
Rp (277,200,000)
Rp (1,200,000)
Rp (300,000)
0 Rp - 0 Rp 15,000,000 0 0 Rp 81,600,000
Revenue
COGS