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PRAKTIKUM - 01

PT. MAKMUR
Forecast Penjualan
Tugas 1 Tugas 2
01. Tabel - Analisa Tren Least Square 01. Tabel - Analisa Tren Moment
Forecasting Jumlah Satuan Forecasting Jumlah Satuan
Produk "A" Produk "B"
Tahun No Bulan Y X (XY) (X2) Tahun No Bulan Y X
2003 1 - 11,000,000 -7 (77,000,000) 49 2003 1 - 16,500,000 -7
2004 2 - 10,000,000 -5 (50,000,000) 25 2004 2 - 15,000,000 -5
2005 3 - 12,000,000 -3 (36,000,000) 9 2005 3 - 18,000,000 -3
2006 4 - 11,000,000 -1 (11,000,000) 1 2006 4 - 16,500,000 -1
2007 5 - 12,000,000 1 12,000,000 1 2007 5 - 18,000,000 1
2008 6 - 10,000,000 3 30,000,000 9 2008 6 - 15,000,000 3
2009 7 - 14,000,000 5 70,000,000 25 2009 7 - 21,000,000 5
2010 8 - 12,000,000 7 84,000,000 49 2010 8 - 18,000,000 7
Jumlah 92,000,000 22,000,000 168 Jumlah 138,000,000
Fr Data L - 4

02. Hitung "a" = EY / n ==> = 92.000.000,- / 8 02. Hitung "a" = EY / n ==> = 138.000.000,- / 8
= 11,500,000 = 17,250,000
Hitung "b" = EXY / EX2 ==> = 22.000.000,- / 168 Hitung "b" = EXY / EX2 ==> = 33.000.000,- / 168
= 130,952.38 = 196,428.57
Hitung "Y" = a + bX ==> = 11.500.000 + 130.952 ( 9) Hitung "Y" = a + bX ==> = 17.250.000 + 196.428,57 ( 9)
= 12,678,571 = 19,017,857

01. Tabel - Tahun 2011 - Metode Pangsa Pasar 01. Tabel - Tahun 2011 - Tren Moment
Forecasting Jumlah Satuan Forecasting Jumlah Satuan
Produk "A" Produk "B"
Tahun No Bulan Y X Tahun No Bulan Y X
2011 1 Jan 1,267,857 10% 2011 1 Jan 1,711,607 9%
2 Feb 760,714 6% 2 Feb 1,521,429 8%
3 Mar 1,014,286 8% 3 Mar 1,521,429 8%
4 Apr 760,714 6% 4 Apr 1,711,607 9%
5 Mei 1,267,857 10% 5 Mei 1,521,429 8%
6 Jun 1,014,286 8% 6 Jun 1,711,607 9%
7 Jul 887,500 7% 7 Jul 1,521,429 8%
8 Ags 1,014,286 8% 8 Ags 1,521,429 8%
9 Sep 1,014,286 8% 9 Sep 1,711,607 9%
10 Okt 1,141,071 9% 10 Okt 1,331,250 7%
11 Nop 1,394,643 11% 11 Nop 1,331,250 7%
12 Des 1,141,071 9% 12 Des 1,901,786 10%
Jumlah 12,678,571 100% Jumlah 19,017,857 100%
Fr Data L - 4 -
Tugas 3
01. Tabel - Metode Tren Moment
ng Jumlah Satuan Forecasting Jumlah Satuan
oduk "B" Produk "A"
(XY) (X2) Tahun No Bulan Y X (XY) (X2)
(115,500,000) 49 2003 1 - 10,000 -7 (70,000) 49
(75,000,000) 25 2004 2 - 10,000 -5 (50,000) 25
(54,000,000) 9 2005 3 - 11,000 -3 (33,000) 9
(16,500,000) 1 2006 4 - 11,500 -1 (11,500) 1
18,000,000 1 2007 5 - 12,000 1 12,000 1
45,000,000 9 2008 6 - 12,500 3 37,500 9
105,000,000 25 2009 7 - 13,000 5 65,000 25
126,000,000 49 2010 8 - 14,000 7 98,000 49
33,000,000 168 Jumlah 94,000 48,000 168

02. Hitung "a" = EY / n ==> = 94.000,- / 8


=> = 138.000.000,- / 8 = 11,750
Hitung "b" = EXY / EX2 ==> = 48.000,- / 168
2 ==> = 33.000.000,- / 168 = 285.71
Hitung "y" = a + b (X) ==> = 11.750,- + 285,71 (9)
=> = 17.250.000 + 196.428,57 ( 9) = 14,321 Harga Satuan

Forecasting Jumlah Satuan


Produk "B"
ng Jumlah Satuan Tahun No Bulan Y X (XY) (X2)
oduk "B" 2003 1 - 5,000 -7 (35,000) 49
X 2004 2 - 5,500 -5 (27,500) 25
9% 2005 3 - 6,000 -3 (18,000) 9
8% 2006 4 - 6,500 -1 (6,500) 1
8% 2007 5 - 7,000 1 7,000 1
9% 2008 6 - 7,500 3 22,500 9
8% 2009 7 - 8,000 5 40,000 25
9% 2010 8 - 8,500 7 59,500 49
8% Jumlah 54,000 0 42,000 168
8% Fr Data L - 4
9% 02. Hitung "a" = EY / n ==> = 54.000,- / 8
7% = 6,750
7% Hitung "b" = EXY / EX2 ==> = 42.000,- / 168
10% = 250.00
100% Hitung "Y" = a + b (X) ==> = 6.750,- + 250 (9)
- = 9,000 Harga Satuan
PRAKTIKUM - 02
PT. MAKMUR
Anggaran Penjualan Tahun 2011
Produk "A" Produk "B"
Bulan Unit Harga Jumlah Bulan Unit Harga
Jan 1,267,857 14,321 18,157,475,993 Jan 1,711,607 9,000
Feb 760,714 14,321 10,894,485,596 Feb 1,521,429 9,000
Mar 1,014,286 14,321 14,525,980,795 Mar 1,521,429 9,000
Apr 760,714 14,321 10,894,485,596 Apr 1,711,607 9,000
Mei 1,267,857 14,321 18,157,475,993 Mei 1,521,429 9,000
Jun 1,014,286 14,321 14,525,980,795 Jun 1,711,607 9,000
Jul 887,500 14,321 12,710,233,195 Jul 1,521,429 9,000
Ags 1,014,286 14,321 14,525,980,795 Ags 1,521,429 9,000
Sep 1,014,286 14,321 14,525,980,795 Sep 1,711,607 9,000
Okt 1,141,071 14,321 16,341,728,394 Okt 1,331,250 9,000
Nop 1,394,643 14,321 19,973,223,593 Nop 1,331,250 9,000
Des 1,141,071 14,321 16,341,728,394 Des 1,901,786 9,000
Jumlah 12,678,571 181,574,759,934 Jumlah 19,017,857
Data Lamp - 4 => P-1
Jumlah Total Unit
15,404,464,170 2,979,464
13,692,857,040 2,282,143
13,692,857,040 2,535,714
15,404,464,170 2,472,321
13,692,857,040 2,789,286
15,404,464,170 2,725,893
13,692,857,040 2,408,929
13,692,857,040 2,535,714
15,404,464,170 2,725,893
11,981,249,910 2,472,321
11,981,249,910 2,725,893
17,116,071,300 3,042,857
171,160,713,000 31,696,428
PRAKTIKUM - 03
PT. MAKMUR
Anggaran Unit yg Akan Diproduksi Tahun 2011
Produk "A" Produk "B"
a). Pola Stabil a). Pola Stabil
Bulan % Penjualan Pers Akhir Jumlah Pers Awal Produksi Diketahui utk Produk "A" Bulan % Penjualan Pers Akhir Jumlah Pers Awal Produksi
Jan 10% 1,267,857 1,008,333 2,276,190 1,210,000 1,066,190 Rencana Penjualan 2019 12,678,571 Jan 9% 1,711,607 1,449,018 3,160,625 1,574,000 1,586,625
Feb 6% 760,714 1,313,810 2,074,524 1,008,333 1,066,190 Rata2 Persediaan ( Renc Penj / Perputaran Persediaan ) 1,267,857 Feb 8% 1,521,429 1,514,214 3,035,643 1,449,018 1,586,625
Mar 8% 1,014,286 1,365,714 2,380,000 1,313,810 1,066,190 Persediaan Awal 1,210,000 Mar 8% 1,521,429 1,579,411 3,100,839 1,514,214 1,586,625
Apr 6% 760,714 1,671,190 2,431,905 1,365,714 1,066,190 Persediaan Akhir ( ( Rata2 Persediaan x 2 ) - Pers Awal ) 1,325,714.20 Apr 9% 1,711,607 1,454,429 3,166,036 1,579,411 1,586,625
Mei 10% 1,267,857 1,469,524 2,737,381 1,671,190 1,066,190 Total Produksi ( Penjualan + Pers Akhir - P. Awal ) 12,794,285 Mei 8% 1,521,429 1,519,625 3,041,054 1,454,429 1,586,625
Jun 8% 1,014,286 1,521,429 2,535,714 1,469,524 1,066,190 Jun 9% 1,711,607 1,394,643 3,106,250 1,519,625 1,586,625
Jul 7% 887,500 1,700,119 2,587,619 1,521,429 1,066,190 Diketahui utk Produk "B" Jul 8% 1,521,429 1,459,839 2,981,268 1,394,643 1,586,625
Ags 8% 1,014,286 1,752,024 2,766,309 1,700,119 1,066,190 Rencana Penjualan 2019 19,017,857 Ags 8% 1,521,429 1,525,036 3,046,464 1,459,839 1,586,625
Sep 8% 1,014,286 1,803,928 2,818,214 1,752,024 1,066,190 Rata2 Persediaan ( Renc Penj / Perputaran Persediaan ) 1,584,821 Sep 9% 1,711,607 1,400,054 3,111,661 1,525,036 1,586,625
Okt 9% 1,141,071 1,729,048 2,870,119 1,803,928 1,066,190 Persediaan Awal 1,574,000 Okt 7% 1,331,250 1,655,429 2,986,679 1,400,054 1,586,625
Nop 11% 1,394,643 1,400,595 2,795,238 1,729,048 1,066,190 Persediaan Akhir ( ( Rata2 Persediaan x 2 ) - Pers Awal ) 1,595,643 Nop 7% 1,331,250 1,910,804 3,242,054 1,655,429 1,586,625
Des 9% 1,141,071 1,325,714 2,466,786 1,400,595 1,066,190 Total Produksi ( Penjualan + Pers Akhir - P. Awal ) 19,039,500 Des 10% 1,901,786 1,595,643 3,497,429 1,910,804 1,586,625
Total 12,678,571 1,325,714 14,004,285 1,210,000 12,794,285 Total 19,017,857 1,595,643 20,613,500 1,574,000 19,039,500
Data L - 5

Rencana Penjualan 2011 12,678,571 Rencana Penjualan 2011 19,017,857


Rata2 Persediaan ( Renc Penj / Perputaran Pers (10 utk "a" 1,267,857 => 12.678.571 / 10 Rata2 Persediaan ( Renc Penj / Perputaran Pers (10 utk "a") 1,584,821 ==> 12.678.571 / 12
Persediaan Awal 1,210,000 Diketahui Persediaan Awal 1,574,000 Diketahui
Persediaan Akhir ( ( Rata2 Persediaan x 2 ) - Pers Awal 1,325,714.20 => (1.267.857 x 2 ) - 1,210.000 Persediaan Akhir ( ( Rata2 Persediaan x 2 ) - Pers Awal 1,595,643 ==> (1.584.821 x 2 ) - 1,574.000

b). Pola Agresif b). Pola Agresif


Bulan Penjualan Pers Akhir Jumlah Pers Awal Produksi Bulan Penjualan Pers Akhir Jumlah Pers Awal Produksi
Jan 10% 1,267,857 1,210,000 2,477,857 1,210,000 1,267,857 Jan 9% 1,711,607 1,574,000 3,285,607 1,574,000 1,711,607
Feb 6% 760,714 1,210,000 1,970,714 1,210,000 760,714 Feb 8% 1,521,429 1,574,000 3,095,429 1,574,000 1,521,429
Mar 8% 1,014,286 1,210,000 2,224,286 1,210,000 1,014,286 Mar 8% 1,521,429 1,574,000 3,095,429 1,574,000 1,521,429
Apr 6% 760,714 1,210,000 1,970,714 1,210,000 760,714 Apr 9% 1,711,607 1,574,000 3,285,607 1,574,000 1,711,607
Mei 10% 1,267,857 1,210,000 2,477,857 1,210,000 1,267,857 Mei 8% 1,521,429 1,574,000 3,095,429 1,574,000 1,521,429
Jun 8% 1,014,286 1,210,000 2,224,286 1,210,000 1,014,286 Jun 9% 1,711,607 1,574,000 3,285,607 1,574,000 1,711,607
Jul 7% 887,500 1,210,000 2,097,500 1,210,000 887,500 Jul 8% 1,521,429 1,574,000 3,095,429 1,574,000 1,521,429
Ags 8% 1,014,286 1,210,000 2,224,286 1,210,000 1,014,286 Ags 8% 1,521,429 1,574,000 3,095,429 1,574,000 1,521,429
Sep 8% 1,014,286 1,210,000 2,224,286 1,210,000 1,014,286 Sep 9% 1,711,607 1,574,000 3,285,607 1,574,000 1,711,607
Okt 9% 1,141,071 1,210,000 2,351,071 1,210,000 1,141,071 Okt 7% 1,331,250 1,574,000 2,905,250 1,574,000 1,331,250
Nop 11% 1,394,643 1,210,000 2,604,643 1,210,000 1,394,643 Nop 7% 1,331,250 1,574,000 2,905,250 1,574,000 1,331,250
Des 9% 1,141,071 1,325,714 2,466,786 1,210,000 1,256,786 Balancing Des 10% 1,901,786 1,595,643 3,497,429 1,574,000 1,923,429
Total 12,678,571 1,325,714 14,004,285 1,210,000 12,794,286 Total 19,017,857 1,595,643 20,613,500 1,574,000 19,039,500
Data L - 5 (0) (0)
c). Pola Moderat c). Pola Moderat
Bulan Penjualan Pers Akhir Jumlah Pers Awal Produksi Bulan Penjualan Pers Akhir Jumlah Pers Awal Produksi
Jan 10% 1,267,857 1,168,262 2,436,119 1,210,000 1,226,119 Jan 9% 1,711,607 1,687,012 3,398,619 1,574,000 1,824,619
Feb 6% 760,714 1,313,810 2,074,524 1,168,262 906,262 Feb 8% 1,521,429 1,990,202 3,511,630 1,687,012 1,824,619
Mar 8% 1,014,286 1,365,714 2,380,000 1,313,810 1,066,190 Mar 8% 1,521,429 2,293,392 3,814,821 1,990,202 1,824,619
Apr 6% 760,714 1,511,262 2,271,976 1,365,714 906,262 Apr 9% 1,711,607 2,168,410 3,880,017 2,293,392 1,586,625
Mei 10% 1,267,857 1,469,524 2,737,381 1,511,262 1,226,119 Mei 8% 1,521,429 2,233,606 3,755,035 2,168,410 1,586,625
Jun 8% 1,014,286 1,521,429 2,535,714 1,469,524 1,066,190 Jun 9% 1,711,607 2,108,624 3,820,231 2,233,606 1,586,625
Jul 7% 887,500 1,540,190 2,427,690 1,521,429 906,262 Jul 8% 1,521,429 1,935,827 3,457,255 2,108,624 1,348,631
Ags 8% 1,014,286 1,592,095 2,606,381 1,540,190 1,066,190 Ags 8% 1,521,429 1,763,029 3,284,458 1,935,827 1,348,631
Sep 8% 1,014,286 1,644,000 2,658,286 1,592,095 1,066,190 Sep 9% 1,711,607 1,400,054 3,111,661 1,763,029 1,348,631
Okt 9% 1,141,071 1,569,119 2,710,190 1,644,000 1,066,190 Okt 7% 1,331,250 1,655,429 2,986,679 1,400,054 1,586,625
Nop 11% 1,394,643 1,400,595 2,795,238 1,569,119 1,226,119 Nop 7% 1,331,250 1,910,804 3,242,054 1,655,429 1,586,625
Des 9% 1,141,071 1,325,714 2,466,786 1,400,595 1,066,190 Des 10% 1,901,786 1,595,643 3,497,429 1,910,804 1,586,625
Total 12,678,571 1,325,714 14,004,285 1,210,000 12,794,285 Total 19,017,857 1,595,643 20,613,500 1,574,000 19,039,500
Data L - 5 (0) -
Note Anggaran Produksi / bln 1,066,190 Note Anggaran Produksi / bln = 1,586,625
Max 115% = 1,226,119 Max 115% = 1,824,619
Min 85 % = 906,262 Min 85 % = 1,348,631
PRAKTIKUM - 04

PT. MAKMUR
Anggaran Unit Kebutuhan Bahan Mentah - Tahun 2011

Bahan Mentah - I
Produk "A" Produk "B"
Bulan Produksi Standar Kebutuhan Produksi Standar
Unit Kg Kg Unit Kg
Jan 1,226,119 3.60 4,414,028 1,824,619 1.80
Feb 906,262 3.60 3,262,543 1,824,619 1.80
Mar 1,066,190 3.60 3,838,286 1,824,619 1.80
Apr 906,262 3.60 3,262,543 1,586,625 1.80
Mei 1,226,119 3.60 4,414,028 1,586,625 1.80
Jun 1,066,190 3.60 3,838,286 1,586,625 1.80
Jul 906,262 3.60 3,262,543 1,348,631 1.80
Ags 1,066,190 3.60 3,838,286 1,348,631 1.80
Sep 1,066,190 3.60 3,838,286 1,348,631 1.80
Okt 1,066,190 3.60 3,838,286 1,586,625 1.80
Nop 1,226,119 3.60 4,414,028 1,586,625 1.80
Des 1,066,190 3.60 3,838,286 1,586,625 1.80
Jumlah 12,794,285 46,059,427 19,039,500
Pakai model Moderat L-5 Pakai model Moderat L-5

Bahan Mentah - II
Produk "A" Produk "B"
Bulan Produksi Standar Kebutuhan Produksi Standar
Unit Liter Liter Unit Liter
Jan 1,226,119 1.00 1,226,119 1,824,619 0.50
Feb 906,262 1.00 906,262 1,586,625 0.50
Mar 1,066,190 1.00 1,066,190 1,586,625 0.50
Apr 906,262 1.00 906,262 1,586,625 0.50
Mei 1,226,119 1.00 1,226,119 1,824,619 0.50
Jun 1,066,190 1.00 1,066,190 1,586,625 0.50
Jul 906,262 1.00 906,262 1,586,625 0.50
Ags 1,066,190 1.00 1,066,190 1,586,625 0.50
Sep 1,066,190 1.00 1,066,190 1,586,625 0.50
Okt 1,066,190 1.00 1,066,190 1,348,631 0.50
Nop 1,226,119 1.00 1,226,119 1,348,631 0.50
Des 1,066,190 1.00 1,066,190 1,586,625 0.50
Jumlah 12,794,285 12,794,285 19,039,500
Bahan Mentah - III
Produk "A" Produk "B"
Bulan Produksi Standar Kebutuhan Produksi Standar
Unit Ons Ons Unit Ons
Jan 1,226,119 4.00 4,904,476 1,824,619 2.00
Feb 906,262 4.00 3,625,047 1,586,625 2.00
Mar 1,066,190 4.00 4,264,762 1,586,625 2.00
Apr 906,262 4.00 3,625,047 1,586,625 2.00
Mei 1,226,119 4.00 4,904,476 1,824,619 2.00
Jun 1,066,190 4.00 4,264,762 1,586,625 2.00
Jul 906,262 4.00 3,625,047 1,586,625 2.00
Ags 1,066,190 4.00 4,264,762 1,586,625 2.00
Sep 1,066,190 4.00 4,264,762 1,586,625 2.00
Okt 1,066,190 4.00 4,264,762 1,348,631 2.00
Nop 1,226,119 4.00 4,904,476 1,348,631 2.00
Des 1,066,190 4.00 4,264,762 1,586,625 2.00
Jumlah 12,794,285 51,177,141 19,039,500

Standar Penggunaan / Produk


Bahan Mentah
Produk "A" Produk "B"
I - ( kg ) 3,6 1,8
II - ( Liter ) 1 0,5
III - ( Ons ) 4 2
oduk "B" TOTAL ( A + B ) PRODUK A
Kebutuhan Kebutuhan KEBUTUHAN
Kg Kg TOTAL
3,284,314 7,698,342 10,544,623
3,284,314 6,546,856 7,793,852
3,284,314 7,122,599 9,169,238
2,855,925 6,118,468 7,793,852
2,855,925 7,269,953 10,544,623
2,855,925 6,694,211 9,169,238
2,427,536 5,690,079 7,793,852
2,427,536 6,265,822 9,169,238
2,427,536 6,265,822 9,169,238
2,855,925 6,694,211 9,169,238
2,855,925 7,269,953 10,544,623
2,855,925 6,694,211 9,169,238
34,271,100 80,330,526 110,030,853

oduk "B" TOTAL ( A + B ) PRODUK B


Kebutuhan Kebutuhan KEBUTUHAN
Liter Liter TOTAL
912,309 2,138,428 7,845,861
793,312 1,699,574 7,250,876
793,312 1,859,503 7,250,876
793,312 1,699,574 6,822,487
912,309 2,138,428 7,417,472
793,312 1,859,503 6,822,487
793,312 1,699,574 6,394,099
793,312 1,859,503 6,394,099
793,312 1,859,503 6,394,099
674,316 1,740,506 6,227,503
674,316 1,900,435 6,227,503
793,312 1,859,503 6,822,487
9,519,750 22,314,035 81,869,849
oduk "B" TOTAL ( A + B )
Kebutuhan Kebutuhan
Ons Ons
3,649,237 8,553,713
3,173,250 6,798,297
3,173,250 7,438,012
3,173,250 6,798,297
3,649,237 8,553,713
3,173,250 7,438,012
3,173,250 6,798,297
3,173,250 7,438,012
3,173,250 7,438,012
2,697,262 6,962,024
2,697,262 7,601,738
3,173,250 7,438,012
38,079,000 89,256,140
PRAKTIKUM - 05

PT. MAKMUR
Anggaran Pembelian Bahan Mentah Tahun 2011

Forecasting Harga Beli - Tahun 2010


Bahan Mentah I Bahan Mentah II
Bulan Y ( Rp ) X XY X2 Bulan Y ( Rp )
Jan 1,200 -11 (13,200) 121 Jan 800
Feb 1,200 -9 (10,800) 81 Feb 800
Mar 1,200 -7 (8,400) 49 Mar 900
Apr 1,200 -5 (6,000) 25 Apr 900
Mei 1,300 -3 (3,900) 9 Mei 900
Jun 1,300 -1 (1,300) 1 Jun 850
Jul 1,300 1 1,300 1 Jul 850
Ags 1,300 3 3,900 9 Ags 1,000
Sep 1,400 5 7,000 25 Sep 1,000
Okt 1,400 7 9,800 49 Okt 1,000
Nop 1,400 9 12,600 81 Nop 950
Des 1,400 11 15,400 121 Des 950
Jumlah 15,600 6,400 572 Jumlah 10,900
a = 1,300 a = 908
b = 11.19 b = 7.87

Forecasting Harga Beli - Tahun 2010


Bahan Mentah I Bahan Mentah II
Bulan a b X Y = a + b(X) Bulan a
Jan 1,300 11.19 13 1,445 Jan 908
Feb 1,300 11.19 15 1,468 Feb 908
Mar 1,300 11.19 17 1,490 Mar 908
Apr 1,300 11.19 19 1,513 Apr 908
Mei 1,300 11.19 21 1,535 Mei 908
Jun 1,300 11.19 23 1,557 Jun 908
Jul 1,300 11.19 25 1,580 Jul 908
Ags 1,300 11.19 27 1,602 Ags 908
Sep 1,300 11.19 29 1,624 Sep 908
Okt 1,300 11.19 31 1,647 Okt 908
Nop 1,300 11.19 33 1,669 Nop 908
Des 1,300 11.19 35 1,692 Des 908
Jumlah 18,822 Jumlah
Harga / Kg
Anggaran Pembelian Bahan Mentah Tahun 2011
Bahan Mentah I Bahan Mentah II
Bulan Kebutuhan Harga / Kg Jumlah Biaya Bulan
Jan 7,698,342 1,445 11,127,603,603 Jan
Feb 6,546,856 1,468 9,609,686,491 Feb
Mar 7,122,599 1,490 10,614,167,181 Mar
Apr 6,118,468 1,513 9,254,717,229 Apr
Mei 7,269,953 1,535 11,159,124,227 Mei
Jun 6,694,211 1,557 10,425,179,623 Jun
Jul 5,690,079 1,580 8,988,733,118 Jul
Ags 6,265,822 1,602 10,038,459,943 Ags
Sep 6,265,822 1,624 10,178,674,137 Sep
Okt 6,694,211 1,647 11,024,381,685 Okt
Nop 7,269,953 1,669 12,135,229,854 Nop
Des 6,694,211 1,692 11,323,982,716 Des
Jumlah 80,330,526 125,879,939,808 Jumlah
See Total
Kebutuhan
Bhn Mentah
Bahan Mentah III
X XY X2 Bulan Y ( Rp ) X XY
-11 (8,800) 121 Jan 500 -11 (5,500)
-9 (7,200) 81 Feb 550 -9 (4,950)
-7 (6,300) 49 Mar 550 -7 (3,850)
-5 (4,500) 25 Apr 550 -5 (2,750)
-3 (2,700) 9 Mei 650 -3 (1,950)
-1 (850) 1 Jun 650 -1 (650)
1 850 1 Jul 650 1 650
3 3,000 9 Ags 700 3 2,100
5 5,000 25 Sep 700 5 3,500
7 7,000 49 Okt 700 7 4,900
9 8,550 81 Nop 800 9 7,200
11 10,450 121 Des 800 11 8,800
4,500 572 Jumlah 7,800 7,500
a = 650
b = 13.11

Bahan Mentah III


b X Y ( Rp ) Bulan a b X
7.87 13 1,011 Jan 650 13.11 13
7.87 15 1,026 Feb 650 13.11 15
7.87 17 1,042 Mar 650 13.11 17
7.87 19 1,058 Apr 650 13.11 19
7.87 21 1,074 Mei 650 13.11 21
7.87 23 1,089 Jun 650 13.11 23
7.87 25 1,105 Jul 650 13.11 25
7.87 27 1,121 Ags 650 13.11 27
7.87 29 1,136 Sep 650 13.11 29
7.87 31 1,152 Okt 650 13.11 31
7.87 33 1,168 Nop 650 13.11 33
7.87 35 1,184 Des 650 13.11 35
Jumlah 13,166 Jumlah
Harga / Liter
Bahan Mentah III
Kebutuhan Harga / Liter Jumlah Biaya Bulan Kebutuhan Harga / Ons
2,138,428 1,011 2,161,108,666 Jan 8,553,713 820
1,699,574 1,026 1,744,341,705 Feb 6,798,297 847
1,859,503 1,042 1,937,740,753 Mar 7,438,012 873
1,699,574 1,058 1,797,824,814 Apr 6,798,297 899
2,138,428 1,074 2,295,695,067 Mei 8,553,713 925
1,859,503 1,089 2,025,514,493 Jun 7,438,012 952
1,699,574 1,105 1,878,049,478 Jul 6,798,297 978
1,859,503 1,121 2,084,030,319 Ags 7,438,012 1,004
1,859,503 1,136 2,113,288,233 Sep 7,438,012 1,030
1,740,506 1,152 2,005,436,228 Okt 6,962,024 1,056
1,900,435 1,168 2,219,610,175 Nop 7,601,738 1,083
1,859,503 1,184 2,201,061,972 Des 7,438,012 1,109
22,314,035 24,463,701,903 Jumlah 89,256,140
See Total See Total
Kebutuhan Kebutuhan
Bhn Mentah Bhn Mentah
X2
121
81
49
25
9
1
1
9
25
49
81
121
572

Y ( Rp )
820
847
873
899
925
952
978
1,004
1,030
1,056
1,083
1,109
11,576
Harga / Ons
Jumlah Biaya
7,017,933,090
5,755,971,071
6,492,656,022
6,112,525,133
7,915,175,761
7,077,814,286
6,647,356,226
7,467,919,795
7,662,972,549
7,355,159,493
8,230,343,766
8,248,130,813
85,983,958,004
PRAKTIKUM - 06

PT. MAKMUR
Anggaran Pembelian Bahan Mentah Tahun 2011
Bahan Mentah I
No Bulan Kebutuhan Awal Kurang Akhir Beli Harga
1 Jan 7,698,342 953,974 6,744,368 953,974 7,698,342 1,445
2 Feb 6,546,856 953,974 5,592,882 953,974 6,546,856 1,468
3 Mar 7,122,599 953,974 6,168,625 884,594 7,053,219 1,490
4 Apr 6,118,468 884,594 5,233,874 884,594 6,118,468 1,513
5 Mei 7,269,953 884,594 6,385,359 884,594 7,269,953 1,535
6 Jun 6,694,211 884,594 5,809,617 890,375 6,699,992 1,557
7 Jul 5,690,079 890,375 4,799,704 890,375 5,690,079 1,580
8 Ags 6,265,822 890,375 5,375,447 890,375 6,265,822 1,602
9 Sep 6,265,822 890,375 5,375,447 780,524 6,155,971 1,624
10 Okt 6,694,211 780,524 5,913,687 780,524 6,694,211 1,647
11 Nop 7,269,953 780,524 6,489,429 780,524 7,269,953 1,669
12 Des 6,694,211 780,524 5,913,687 895,500 6,809,187 1,692
Jumlah 80,330,526 69,802,125 80,272,052
L-6 L-6

Bahan Mentah II
No Bulan Kebutuhan Awal Kurang Akhir Beli Harga
1 Jan 2,138,428 483,017 1,655,411 483,017 2,138,428 1,011
2 Feb 1,699,574 483,017 1,216,557 483,017 1,699,574 1,026
3 Mar 1,859,503 483,017 1,376,486 423,424 1,799,910 1,042
4 Apr 1,699,574 423,424 1,276,150 423,424 1,699,574 1,058
5 Mei 2,138,428 423,424 1,715,004 423,424 2,138,428 1,074
6 Jun 1,859,503 423,424 1,436,079 586,520 2,022,599 1,089
7 Jul 1,699,574 586,520 1,113,054 586,520 1,699,574 1,105
8 Ags 1,859,503 586,520 1,272,983 586,520 1,859,503 1,121
9 Sep 1,859,503 586,520 1,272,983 423,424 1,696,407 1,136
10 Okt 1,740,506 423,424 1,317,082 423,424 1,740,506 1,152
11 Nop 1,900,435 423,424 1,477,011 423,424 1,900,435 1,168
12 Des 1,859,503 423,424 1,436,079 450,250 1,886,329 1,184
Jumlah 22,314,035 16,564,880 22,281,268
L-6 L-6

Bahan Mentah III


No Bulan Kebutuhan Awal Kurang Akhir Beli Harga
1 Jan 8,553,713 1,960,338 6,593,375 1,960,338 8,553,713 820
2 Feb 6,798,297 1,960,338 4,837,959 1,960,338 6,798,297 847
3 Mar 7,438,012 1,960,338 5,477,674 1,158,382 6,636,056 873
4 Apr 6,798,297 1,158,382 5,639,915 1,158,382 6,798,297 899
5 Mei 8,553,713 1,158,382 7,395,331 1,158,382 8,553,713 925
6 Jun 7,438,012 1,158,382 6,279,630 1,633,615 7,913,245 952
7 Jul 6,798,297 1,633,615 5,164,682 1,633,615 6,798,297 978
8 Ags 7,438,012 1,633,615 5,804,397 1,633,615 7,438,012 1,004
9 Sep 7,438,012 1,633,615 5,804,397 1,603,913 7,408,310 1,030
10 Okt 6,962,024 1,603,913 5,358,111 1,603,913 6,962,024 1,056
11 Nop 7,601,738 1,603,913 5,997,825 1,603,913 7,601,738 1,083
12 Des 7,438,012 1,603,913 5,834,099 1,900,400 7,734,499 1,109
Jumlah 89,256,140 70,187,396 89,196,202
L-6 L-6
See Total See Harga /
Kebutuhan Bhn (Kg/Lt/Ons)
Mentah
Jumlah
11,127,603,602.95
9,609,686,491.45
10,510,776,425.42
9,254,717,228.86
11,159,124,227.24
10,434,182,621.29
8,988,733,118.03
10,038,459,942.68
10,000,223,875.71
11,024,381,685.26
12,135,229,854.41
11,518,477,082.63
125,801,596,155.93

Jumlah
2,161,108,666.19
1,744,341,704.71
1,875,640,402.31
1,797,824,813.98
2,295,695,066.81
2,203,171,278.09
1,878,049,477.89
2,084,030,319.37
1,927,932,860.05
2,005,436,227.78
2,219,610,174.97
2,232,815,451.80
24,425,656,443.95

Jumlah
7,017,933,089.91
5,755,971,071.47
5,792,626,947.17
6,112,525,133.30
7,915,175,760.69
7,530,033,379.78
6,647,356,226.05
7,467,919,794.58
7,632,372,219.38
7,355,159,492.89
8,230,343,766.26
8,576,910,015.62
86,034,326,897.11
PRAKTIKUM - 07

PT. MAKMUR
Anggaran Biaya Tenaga Kerja Langsung - Tahun 2011

Anggaran Jam Kerja Langsung


Produk A Produk B
No Bulan Departemen P Departemen K Departemen P Departemen K
Produksi Produksi
Std Waktu Jumlah Jam Std Waktu Jumlah Jam Std Waktu Jmlh Jam Std Waktu Jmlh Jam
1 Jan 1,226,119 0.50 613,059 0.25 306,530 1,824,619 0.40 729,847 0.20 364,924
2 Feb 906,262 0.50 453,131 0.25 226,565 1,824,619 0.40 729,847 0.20 364,924
3 Mar 1,066,190 0.50 533,095 0.25 266,548 1,824,619 0.40 729,847 0.20 364,924
4 Apr 906,262 0.50 453,131 0.25 226,565 1,586,625 0.40 634,650 0.20 317,325
5 Mei 1,226,119 0.50 613,059 0.25 306,530 1,586,625 0.40 634,650 0.20 317,325
6 Jun 1,066,190 0.50 533,095 0.25 266,548 1,586,625 0.40 634,650 0.20 317,325
7 Jul 906,262 0.50 453,131 0.25 226,565 1,348,631 0.40 539,452 0.20 269,726
8 Ags 1,066,190 0.50 533,095 0.25 266,548 1,348,631 0.40 539,452 0.20 269,726
9 Sep 1,066,190 0.50 533,095 0.25 266,548 1,348,631 0.40 539,452 0.20 269,726
10 Okt 1,066,190 0.50 533,095 0.25 266,548 1,586,625 0.40 634,650 0.20 317,325
11 Nop 1,226,119 0.50 613,059 0.25 306,530 1,586,625 0.40 634,650 0.20 317,325
12 Des 1,066,190 0.50 533,095 0.25 266,548 1,586,625 0.40 634,650 0.20 317,325
Jumlah 12,794,285 6,397,143 3,198,571 19,039,500 7,615,800 3,807,900
L-6
Anggaran Biaya Tenaga Kerja Langsung - Tahun 2011
Produk A
Departemen P Departemen K Jumlah
No Bulan
Jam Kerja Tarif Biaya Jam Kerja Tarif Biaya Biaya TKL
1 Jan 613,059 4,000 2,452,237,997 306,530 2,000 613,059,499 3,065,297,496
2 Feb 453,131 4,000 1,812,523,737 226,565 2,000 453,130,934 2,265,654,671
3 Mar 533,095 4,000 2,132,380,867 266,548 2,000 533,095,217 2,665,476,083
4 Apr 453,131 4,000 1,812,523,737 226,565 2,000 453,130,934 2,265,654,671
5 Mei 613,059 4,000 2,452,237,997 306,530 2,000 613,059,499 3,065,297,496
6 Jun 533,095 4,000 2,132,380,867 266,548 2,000 533,095,217 2,665,476,083
7 Jul 453,131 4,000 1,812,523,737 226,565 2,000 453,130,934 2,265,654,671
8 Ags 533,095 4,000 2,132,380,867 266,548 2,000 533,095,217 2,665,476,083
9 Sep 533,095 4,000 2,132,380,867 266,548 2,000 533,095,217 2,665,476,083
10 Okt 533,095 4,000 2,132,380,867 266,548 2,000 533,095,217 2,665,476,083
11 Nop 613,059 4,000 2,452,237,997 306,530 2,000 613,059,499 3,065,297,496
12 Des 533,095 4,000 2,132,380,867 266,548 2,000 533,095,217 2,665,476,083
Jumlah 6,397,143 25,588,570,400 3,198,571 6,397,142,600 31,985,713,000

Produk B
Departemen P Departemen K Jumlah
No Bulan
Jml Jam Kerja Tarif Jumlah Biaya Jml Jam Kerja Tarif Jumlah Biaya Biaya TKL
1 Jan 729,847 4,000 2,919,389,974 364,924 2,000 729,847,494 3,649,237,468
2 Feb 729,847 4,000 2,919,389,974 364,924 2,000 729,847,494 3,649,237,468
3 Mar 729,847 4,000 2,919,389,974 364,924 2,000 729,847,494 3,649,237,468
4 Apr 634,650 4,000 2,538,599,978 317,325 2,000 634,649,994 3,173,249,972
5 Mei 634,650 4,000 2,538,599,978 317,325 2,000 634,649,994 3,173,249,972
6 Jun 634,650 4,000 2,538,599,978 317,325 2,000 634,649,994 3,173,249,972
7 Jul 539,452 4,000 2,157,809,981 269,726 2,000 539,452,495 2,697,262,476
8 Ags 539,452 4,000 2,157,809,981 269,726 2,000 539,452,495 2,697,262,476
9 Sep 539,452 4,000 2,157,809,981 269,726 2,000 539,452,495 2,697,262,476
10 Okt 634,650 4,000 2,538,599,978 317,325 2,000 634,649,994 3,173,249,972
11 Nop 634,650 4,000 2,538,599,978 317,325 2,000 634,649,994 3,173,249,972
12 Des 634,650 4,000 2,538,599,978 317,325 2,000 634,649,994 3,173,249,972
Jumlah 7,615,800 30,463,199,733 3,807,900 7,615,799,933 38,078,999,667
PRAKTIKUM - 08

PT. MAKMUR
Anggaran Biaya Produksi - Tahun 2011

01. Menghitung anggaran BOP setiap bagian


Biaya Umum
Tahun 2011
Bi. Makan Bi. Depresiasi Bi. Air & Listrik Bi. Telpon
No Bulan
Y = 5.000 X Y = 80.000.000 Y = 2.000.000 + 3X Y = 500.000 + 1,5 X

1 Jan 25,000,000 80,000,000 11,152,213 4,969,196


2 Feb 25,000,000 80,000,000 10,192,642 3,923,214
3 Mar 25,000,000 80,000,000 10,672,428 4,303,571
4 Apr 25,000,000 80,000,000 9,478,661 4,208,482
5 Mei 25,000,000 80,000,000 10,438,232 4,683,928
6 Jun 25,000,000 80,000,000 9,958,446 4,588,839
7 Jul 25,000,000 80,000,000 8,764,679 4,113,393
8 Ags 25,000,000 80,000,000 9,244,465 4,303,571
9 Sep 25,000,000 80,000,000 9,244,465 4,588,839
10 Okt 25,000,000 80,000,000 9,958,446 4,208,482
11 Nop 25,000,000 80,000,000 10,438,232 4,588,839
12 Des 25,000,000 80,000,000 9,958,446 5,064,286

Total 300,000,000 960,000,000 119,501,355 53,544,642

02. Menghitung BOP neto utk Bagian Jasa dan mengalokasikan ke Bag. Produksi
a. Biaya Overhead Pabrik Departemen Produksi
Tahun 2011
Bi. Makan Bi. Depresiasi Bi. Air & Listrik Bi. Telpon
No Bulan

1 Jan 21,250,000 56,000,000 6,691,328 993,839


2 Feb 21,250,000 56,000,000 6,115,585 784,643
3 Mar 21,250,000 56,000,000 6,403,457 860,714
4 Apr 21,250,000 56,000,000 5,687,196 841,696
5 Mei 21,250,000 56,000,000 6,262,939 936,786
6 Jun 21,250,000 56,000,000 5,975,068 917,768
7 Jul 21,250,000 56,000,000 5,258,808 822,679
8 Ags 21,250,000 56,000,000 5,546,679 860,714
9 Sep 21,250,000 56,000,000 5,546,679 917,768
10 Okt 21,250,000 56,000,000 5,975,068 841,696
11 Nop 21,250,000 56,000,000 6,262,939 917,768
12 Des 21,250,000 56,000,000 5,975,068 1,012,857
Total 255,000,000 672,000,000 71,700,813 10,708,928

b. Biaya Overhead Pabrik Departemen Jasa


1. Bengkel 400,000,000
2. Listrik 300,000,000
700,000,000
Bengkel X = 400.000.000 + 10% Y
X = 400.000.000 + 0,1 ( 300.000.000 + 0,1 X )
= 400.000.000 + 30.000.000 + 0.01 X
X - 0,01 X = 430.000.000
X = 430.000.000 / 0,99
BOP Bengkel 434,343,434 777,777,777
390909091
Y = 300.000.000 + 10% X
Y = 300.000.000 + 0,1 ( 434.343.434 )
= 300.000.000 + 43.434.343
BOP Listrik 343,434,343 309,090,909

03. Menghitung Tarif BOP pada setiap Bag. Produksi

Tarif Biaya Overhead Pabrik


Tahun 2011
BOP BOP Tidak Langsung Jumlah
No Bulan
Langsung Bengkel Listrik BOP

1 Jan 2,312,441,449 390,909,091 309,090,909 3,012,441,449


2 Feb 2,161,675,502 390,909,091 309,090,909 2,861,675,502
3 Mar 2,237,029,949 390,909,091 309,090,909 2,937,029,949
4 Apr 2,051,493,851 390,909,091 309,090,909 2,751,493,851
5 Mei 2,202,145,692 390,909,091 309,090,909 2,902,145,692
6 Jun 2,126,848,298 390,909,091 309,090,909 2,826,848,298
7 Jul 1,941,236,130 390,909,091 309,090,909 2,641,236,130
8 Ags 2,016,552,541 390,909,091 309,090,909 2,716,552,541
9 Sep 2,016,609,594 390,909,091 309,090,909 2,716,609,594
10 Okt 2,126,772,227 390,909,091 309,090,909 2,826,772,227
11 Nop 2,202,126,674 390,909,091 309,090,909 2,902,126,674
12 Des 2,126,943,388 390,909,091 309,090,909 2,826,943,388

Total 25,521,875,295 4,690,909,092 3,709,090,908 33,921,875,295

04. Menghitung BOP Tiap Jenis Produk yang Dihasilkan


Tahun 2011
Produk A Produk B
No Bulan
Produksi Tarif Jumlah Produksi
Pola Moderat Pola Moderat

1 Jan 1,226,119 987 1,210,727,377 1,824,619


2 Feb 906,262 1,048 949,667,072 1,824,619
3 Mar 1,066,190 1,016 1,083,237,617 1,824,619
4 Apr 906,262 1,104 1,000,275,626 1,586,625
5 Mei 1,226,119 1,032 1,265,090,598 1,586,625
6 Jun 1,066,190 1,066 1,136,135,816 1,586,625
7 Jul 906,262 1,171 1,061,536,612 1,348,631
8 Ags 1,066,190 1,125 1,199,410,443 1,348,631
9 Sep 1,066,190 1,125 1,199,435,633 1,348,631
10 Okt 1,066,190 1,066 1,136,105,243 1,586,625
11 Nop 1,226,119 1,032 1,265,082,308 1,586,625
12 Des 1,066,190 1,066 1,136,174,034 1,586,625

Total 12,794,285 12,837 13,642,878,379 19,039,500

05. Menghitung Harga Pokok Produksi Total


Perhitungan HPP Produk "A"
Tahun 2011
Biaya Biaya BOP Jumlah HPP
No Bulan
Bahan Baku TKL
P-7

1 Jan 11,643,300,318 3,065,297,496 1,210,727,377 15,919,325,191


2 Feb 8,788,247,375 2,265,654,671 949,667,072 12,003,569,118
3 Mar 10,553,620,144 2,665,476,083 1,083,237,617 14,302,333,845
4 Apr 9,152,906,870 2,265,654,671 1,000,275,626 12,418,837,167
5 Mei 12,630,026,013 3,065,297,496 1,265,090,598 16,960,414,107
6 Jun 11,197,136,901 2,665,476,083 1,136,135,816 14,998,748,801
7 Jul 9,699,896,114 2,265,654,671 1,061,536,612 13,027,087,397
8 Ags 11,626,148,073 2,665,476,083 1,199,410,443 15,491,034,599
9 Sep 11,840,653,659 2,665,476,083 1,199,435,633 15,705,565,375
10 Okt 12,055,159,245 2,665,476,083 1,136,105,243 15,856,740,570
11 Nop 14,110,114,555 3,065,297,496 1,265,082,308 18,440,494,358
12 Des 12,484,170,416 2,665,476,083 1,136,174,034 16,285,820,533

Total 135,781,379,684 31,985,713,000 13,642,878,379 181,409,971,062

Perhitungan HPP Produk "B"


Tahun 2011
Biaya Biaya BOP Jumlah HPP
No Bulan
Bahan Baku TKL
P-7

1 Jan 8,663,345,041 3,649,237,468 1,801,714,072 14,114,296,581


2 Feb 8,321,751,893 3,649,237,468 1,912,008,429 13,882,997,791
3 Mar 8,490,943,812 3,649,237,468 1,853,792,332 13,993,973,612
4 Apr 8,012,160,306 3,173,249,972 1,751,218,226 12,936,628,504
5 Mei 8,739,969,042 3,173,249,972 1,637,055,094 13,550,274,108
6 Jun 8,331,371,500 3,173,249,972 1,690,712,482 13,195,333,955
7 Jul 7,814,242,708 2,697,262,476 1,579,699,517 12,091,204,701
8 Ags 7,964,261,984 2,697,262,476 1,517,142,098 12,178,666,558
9 Sep 8,114,281,259 2,697,262,476 1,517,173,961 12,328,717,697
10 Okt 8,329,818,161 3,173,249,972 1,690,666,984 13,193,735,118
11 Nop 8,475,069,241 3,173,249,972 1,637,044,366 13,285,363,579
12 Des 9,289,005,085 3,173,249,972 1,690,769,354 14,153,024,411

Total 100,546,220,031 38,078,999,667 20,278,996,916 158,904,216,614


Bi. Pmliharaan Gd Total
Y = 1.000.000 + 2 X Biaya Umum
7,101,475 128,222,885
6,461,761 125,577,617
6,781,618 126,757,617
5,985,774 124,672,916
6,625,488 126,747,648
6,305,631 125,852,916
5,509,786 123,387,858
5,829,643 124,377,680
5,829,643 124,662,948
6,305,631 125,472,559
6,625,488 126,652,559
6,305,631 126,328,363

75,667,570 1,508,713,567

Bi. Pemeliharaan Bi. Bhn Pembantu Bi.Bahan Bakar Biaya Supervisi Biaya Lab

4,971,033 1,311,817,225 160,430,815 340,287,210 300,000,000


4,523,233 1,174,278,659 153,234,029 335,489,353 300,000,000
4,747,133 1,243,047,942 156,832,422 337,888,281 300,000,000
4,190,042 1,071,941,347 148,950,142 332,633,428 300,000,000
4,637,842 1,209,479,913 156,146,927 337,431,285 300,000,000
4,413,942 1,140,710,630 152,548,535 335,032,356 300,000,000
3,856,850 969,604,036 144,666,254 329,777,503 300,000,000
4,080,750 1,038,373,319 148,264,647 332,176,431 300,000,000
4,080,750 1,038,373,319 148,264,647 332,176,431 300,000,000
4,413,942 1,140,710,630 152,548,535 335,032,356 300,000,000
4,637,842 1,209,479,913 156,146,927 337,431,285 300,000,000
4,413,942 1,140,710,630 152,548,535 335,032,356 300,000,000
52,967,299 13,688,527,564 1,830,582,414 4,020,388,276 3,600,000,000

Produksi Tarif Bengkel 390909090.99091


Listrik 309090909.00909

3,050,738 987
2,730,881 1,048
2,890,809 1,016
2,492,887 1,104
2,812,744 1,032
2,652,815 1,066
2,254,893 1,171
2,414,822 1,125
2,414,822 1,125
2,652,815 1,066
2,812,744 1,032
2,652,815 1,066

31,833,785 12,837

Produk B
Tarif Jumlah
987 1,801,714,072
1,048 1,912,008,429
1,016 1,853,792,332
1,104 1,751,218,226
1,032 1,637,055,094
1,066 1,690,712,482
1,171 1,579,699,517
1,125 1,517,142,098
1,125 1,517,173,961
1,066 1,690,666,984
1,032 1,637,044,366
1,066 1,690,769,354

12,837 20,278,996,916

Produksi HPP
per Unit

1,226,119 12,984
906,262 13,245
1,066,190 13,414
906,262 13,703
1,226,119 13,833
1,066,190 14,068
906,262 14,375
1,066,190 14,529
1,066,190 14,731
1,066,190 14,872
1,226,119 15,040
1,066,190 15,275

12,794,285 170,068

Produksi HPP
per Unit

1,824,619 7,735.48
1,824,619 7,608.71
1,824,619 7,669.53
1,586,625 8,153.55
1,586,625 8,540.31
1,586,625 8,316.61
1,348,631 8,965.54
1,348,631 9,030.39
1,348,631 9,141.65
1,586,625 8,315.60
1,586,625 8,373.35
1,586,625 8,920.21

19,039,500 100,771
Biaya Depresiasi Total
BOP Produksi
110,000,000 2,312,441,449
110,000,000 2,161,675,502
110,000,000 2,237,029,949
110,000,000 2,051,493,851
110,000,000 2,202,145,692
110,000,000 2,126,848,298
110,000,000 1,941,236,130
110,000,000 2,016,552,541
110,000,000 2,016,609,594
110,000,000 2,126,772,227
110,000,000 2,202,126,674
110,000,000 2,126,943,388
1,320,000,000 25,521,875,295
PRAKTIKUM - 09

PT. MAKMUR
Anggaran Administrasi & Umum - Tahun 2011
Biaya Umum
No Bulan
Bi. makan Bi. Depresiasi Bi. Air & Listrik Bi. Telpon Bi. Pmliharaan Gd

1 Jan 750,000 16,000,000 3,345,664 2,484,598 1,420,295


2 Feb 750,000 16,000,000 3,057,793 1,961,607 1,292,352
3 Mar 750,000 16,000,000 3,201,728 2,151,786 1,356,324
4 Apr 750,000 16,000,000 2,843,598 2,104,241 1,197,155
5 Mei 750,000 16,000,000 3,131,470 2,341,964 1,325,098
6 Jun 750,000 16,000,000 2,987,534 2,294,420 1,261,126
7 Jul 750,000 16,000,000 2,629,404 2,056,696 1,101,957
8 Ags 750,000 16,000,000 2,773,340 2,151,786 1,165,929
9 Sep 750,000 16,000,000 2,773,340 2,294,420 1,165,929
10 Okt 750,000 16,000,000 2,987,534 2,104,241 1,261,126
11 Nop 750,000 16,000,000 3,131,470 2,294,420 1,325,098
12 Des 750,000 16,000,000 2,987,534 2,532,143 1,261,126

Total 9,000,000 192,000,000 35,850,407 26,772,321 15,133,514


Anggaran Variabel Biaya Adm & Umum
Biaya Khusus 1,000,000 1,500,000 Jenis Biaya
1 Gaji Karywn 20,000,000 20,000,000 Gaji Karywn
2 Alat Tulis Kantor 7,000,000 10,000,000 Alat Tulis Kantor
3 Depr Inventaris Ktr 25,000,000 25,000,000 Depr Inventaris Ktr
4 Depr Kendaraan 40,000,000 40,000,000 Depr Kendaraan
5 Entertaiment 15,000,000 20,000,000 Entertaiment

PT. MAKMUR
Anggaran Biaya Pemasaran - Tahun 2011
Biaya Umum
No Bulan
Bi. makan Bi. Depresiasi Bi. Air & Listrik Bi. Telpon Bi. Pmliharaan Gd

1 Jan 3,000,000 8,000,000 1,115,221 1,490,759 710,148


2 Feb 3,000,000 8,000,000 1,019,264 1,176,964 646,176
3 Mar 3,000,000 8,000,000 1,067,243 1,291,071 678,162
4 Apr 3,000,000 8,000,000 947,866 1,262,545 598,577
5 Mei 3,000,000 8,000,000 1,043,823 1,405,179 662,549
6 Jun 3,000,000 8,000,000 995,845 1,376,652 630,563
7 Jul 3,000,000 8,000,000 876,468 1,234,018 550,979
8 Ags 3,000,000 8,000,000 924,447 1,291,071 582,964
9 Sep 3,000,000 8,000,000 924,447 1,376,652 582,964
10 Okt 3,000,000 8,000,000 995,845 1,262,545 630,563
11 Nop 3,000,000 8,000,000 1,043,823 1,376,652 662,549
12 Des 3,000,000 8,000,000 995,845 1,519,286 630,563

Total 36,000,000 96,000,000 11,950,136 16,063,393 7,566,757


Anggaran Variabel Biaya Adm & Umum
Biaya Khusus 1.000.000 unit 1.500.000 unit Jenis Biaya
1 Gaji Karywn 45,000,000 67,500,000 Gaji Karywn
2 Alat Tulis Kantor 3,000,000 4,500,000 Alat Tulis Kantor
3 Depr Inventaris Ktr 8,000,000 8,000,000 Depr Inventaris Ktr
4 Depr Kendaraan 4,500,000 4,500,000 Depr Kendaraan
5 Iklan & Promosi 50,000,000 75,000,000 Iklan & Promosi
6 Transportasi 25,000,000 35,000,000 Transportasi
Biaya Khusus Total
Variabel Tetap

47,671,428 91,000,000 162,671,985


36,514,285 91,000,000 150,576,037
40,571,428 91,000,000 155,031,265
39,557,142 91,000,000 153,452,136
44,628,571 91,000,000 159,177,102
43,614,285 91,000,000 157,907,365
38,542,856 91,000,000 152,080,914
40,571,428 91,000,000 154,412,482
43,614,285 91,000,000 157,597,973
39,557,142 91,000,000 153,660,043
43,614,285 91,000,000 158,115,272
48,685,713 91,000,000 163,216,516

507,142,848 1,092,000,000 1,877,899,090


ran Variabel Biaya Adm & Umum
VC / unit FC Bulanan
0 20,000,000 -
6 1,000,000
nventaris Ktr 0 25,000,000
0 40,000,000
10 5,000,000
16 91,000,000

Biaya Khusus Total


Variabel Tetap

351,576,779 17,500,000 383,392,907


269,292,853 17,500,000 300,635,257
299,214,280 17,500,000 330,750,756
291,733,924 17,500,000 323,042,912
329,135,708 17,500,000 360,747,258
321,655,352 17,500,000 353,158,411
284,253,567 17,500,000 315,415,031
299,214,280 17,500,000 330,512,763
321,655,352 17,500,000 353,039,414
291,733,923 17,500,000 323,122,875
321,655,350 17,500,000 353,238,374
359,057,137 17,500,000 390,702,830

3,740,178,504 210,000,000 4,117,758,789


ran Variabel Biaya Adm & Umum
VC / unit FC Bulanan
45 -
3 -
nventaris Ktr 0 8,000,000
0 4,500,000
50 -
20 5,000,000
118 17,500,000
PRAKTIKUM - 10

PT. MAKMUR
Anggaran Harga Pokok Penjualan Tahun 2011
Produk A Produk B
Bulan
Penjualan HPP / Unit HPP Penjualan
Jan 1,267,857 12,984 16,461,232,147 1,711,607
Feb 760,714 13,245 10,075,770,059 1,521,429
Mar 1,014,286 13,414 13,606,061,315 1,521,429
Apr 760,714 13,703 10,424,345,165 1,711,607
Mei 1,267,857 13,833 17,537,760,587 1,521,429
Jun 1,014,286 14,068 14,268,573,091 1,711,607
Jul 887,500 14,375 12,757,393,948 1,521,429
Ags 1,014,286 14,529 14,736,893,215 1,521,429
Sep 1,014,286 14,731 14,940,980,109 1,711,607
Okt 1,141,071 14,872 16,970,395,192 1,331,250
Nop 1,394,643 15,040 20,975,046,390 1,331,250
Des 1,141,071 15,275 17,429,610,407 1,901,786
Jumlah 12,678,571 180,184,061,624 19,017,857

PT. MAKMUR
Anggaran LABA KOTOR Tahun 2011
PRODUK A PRODUK B
Bulan
PENJUALAN HPP LABA
Jan 18,157,475,993 16,461,232,147 1,696,243,847 15,404,464,170
Feb 10,894,485,596 10,075,770,059 818,715,537 13,692,857,040
Mar 14,525,980,795 13,606,061,315 919,919,480 13,692,857,040
Apr 10,894,485,596 10,424,345,165 470,140,431 15,404,464,170
Mei 18,157,475,993 17,537,760,587 619,715,406 13,692,857,040
Jun 14,525,980,795 14,268,573,091 257,407,704 15,404,464,170
Jul 12,710,233,195 12,757,393,948 (47,160,753) 13,692,857,040
Ags 14,525,980,795 14,736,893,215 (210,912,420) 13,692,857,040
Sep 14,525,980,795 14,940,980,109 (414,999,314) 15,404,464,170
Okt 16,341,728,394 16,970,395,192 (628,666,798) 11,981,249,910
Nop 19,973,223,593 20,975,046,390 (1,001,822,797) 11,981,249,910
Des 16,341,728,394 17,429,610,407 (1,087,882,013) 17,116,071,300
Jumlah 181,574,759,934 1,390,698,309 171,160,713,000
Produk B Jumlah HPP
HPP / Unit HPP (A+B)
7,735 13,240,097,897 29,701,330,044
7,609 11,576,111,186 21,651,881,245
7,670 11,668,646,564 25,274,707,878
8,154 13,955,676,848 24,380,022,013
8,540 12,993,476,218 30,531,236,805
8,317 14,234,761,130 28,503,334,221
8,966 13,640,425,668 26,397,819,615
9,030 13,739,093,830 28,475,987,045
9,142 15,646,917,049 30,587,897,158
8,316 11,070,139,382 28,040,534,574
8,373 11,147,019,798 32,122,066,188
8,920 16,964,323,436 34,393,933,844
159,876,689,005 340,060,750,630

PRODUK B TOTAL
LABA
13,240,097,897 2,164,366,273 3,860,610,120
11,576,111,186 2,116,745,854 2,935,461,391
11,668,646,564 2,024,210,476 2,944,129,956
13,955,676,848 1,448,787,322 1,918,927,753
12,993,476,218 699,380,822 1,319,096,228
14,234,761,130 1,169,703,040 1,427,110,744
13,640,425,668 52,431,372 5,270,620
13,739,093,830 (46,236,790) (257,149,210)
15,646,917,049 (242,452,879) (657,452,193)
11,070,139,382 911,110,528 282,443,730
11,147,019,798 834,230,112 (167,592,685)
16,964,323,436 151,747,864 (936,134,150)
11,284,023,995 12,674,722,304
PRAKTIKUM - 11

PT. MAKMUR
Rincian Penjualan Tunai dan Kredit Tahun 2011
Total Penjualan Penjualan
Bulan
Produk A Produk B Total Tunai ( 20% )
Jan 18,157,475,993 15,404,464,170 33,561,940,163 6,712,388,033
Feb 10,894,485,596 13,692,857,040 24,587,342,636 4,917,468,527
Mar 14,525,980,795 13,692,857,040 28,218,837,835 5,643,767,567
Apr 10,894,485,596 15,404,464,170 26,298,949,766 5,259,789,953
Mei 18,157,475,993 13,692,857,040 31,850,333,033 6,370,066,607
Jun 14,525,980,795 15,404,464,170 29,930,444,965 5,986,088,993
Jul 12,710,233,195 13,692,857,040 26,403,090,235 5,280,618,047
Ags 14,525,980,795 13,692,857,040 28,218,837,835 5,643,767,567
Sep 14,525,980,795 15,404,464,170 29,930,444,965 5,986,088,993
Okt 16,341,728,394 11,981,249,910 28,322,978,304 5,664,595,661
Nop 19,973,223,593 11,981,249,910 31,954,473,503 6,390,894,701
Des 16,341,728,394 17,116,071,300 33,457,799,694 6,691,559,939
Jumlah 181,574,759,934 171,160,713,000 352,735,472,934 70,547,094,587
P-2
Pola Pembayaran Piutang

PT. MAKMUR
Skedul Pengumpulan Piutang Tahun 2011
Piutang
Bulan
Netto Jan Feb Mar
Des 5,200,000,000 5,200,000,000
26,581,056,609 13,024,717,739
Jan
26,581,056,609 9,303,369,813 3,987,158,491
19,473,175,368 9,541,855,930
Feb
19,473,175,368 6,815,611,379 2,920,976,305
22,349,319,565 10,951,166,587
Mar
22,349,319,565 7,822,261,848
20,828,768,215
Apr
20,828,768,215
25,225,463,762
Mei
25,225,463,762
23,704,912,412
Jun
23,704,912,412
20,911,247,466
Jul
20,911,247,466
22,349,319,565
Ags
Ags
22,349,319,565
23,704,912,412
Sep
23,704,912,412
22,431,798,817
Okt
22,431,798,817
25,307,943,014
Nop
25,307,943,014
26,498,577,358
Des
26,498,577,358
Jumlah 27,528,087,552 20,344,625,800 21,694,404,740

PT. MAKMUR
Anggaran Piutang Tahun 2011
Piutang Piutang Jumlah Piutang
Bulan
Awal Netto Piutang Akhir
Jan 5,200,000,000 26,581,056,609 31,781,056,609 3,987,158,491
Feb 3,987,158,491 19,473,175,368 23,460,333,859 2,920,976,305
Mar 2,920,976,305 22,349,319,565 25,270,295,870 3,352,397,935
Apr 3,352,397,935 20,828,768,215 24,181,166,149 3,124,315,232
Mei 3,124,315,232 25,225,463,762 28,349,778,995 3,783,819,564
Jun 3,783,819,564 23,704,912,412 27,488,731,976 3,555,736,862
Jul 3,555,736,862 20,911,247,466 24,466,984,328 3,136,687,120
Ags 3,136,687,120 22,349,319,565 25,486,006,685 3,352,397,935
Sep 3,352,397,935 23,704,912,412 27,057,310,347 3,555,736,862
Okt 3,555,736,862 22,431,798,817 25,987,535,679 3,364,769,823
Nop 3,364,769,823 25,307,943,014 28,672,712,837 3,796,191,452
Des 3,796,191,452 26,498,577,358 30,294,768,810 3,974,786,604
Jumlah 43,130,187,581 279,366,494,563 322,496,682,144 41,904,974,185
Penjualan Tunai Netto Penjualan Bad Debt
Term 2/10 net 30 Round Tunai Netto Kredit
6,578,140,272 9,728 6,578,150,000 26,849,552,131 268,495,521
4,819,119,157 5,843 4,819,125,000 19,669,874,109 196,698,741
5,530,892,216 7,784 5,530,900,000 22,575,070,268 225,750,703
5,154,594,154 5,846 5,154,600,000 21,039,159,813 210,391,598
6,242,665,275 9,725 6,242,675,000 25,480,266,427 254,802,664
5,866,367,213 7,787 5,866,375,000 23,944,355,972 239,443,560
5,175,005,686 (5,686) 5,175,000,000 21,122,472,188 211,224,722
5,530,892,216 7,784 5,530,900,000 22,575,070,268 225,750,703
5,866,367,213 7,787 5,866,375,000 23,944,355,972 239,443,560
5,551,303,748 (3,748) 5,551,300,000 22,658,382,643 226,583,826
6,263,076,807 (1,807) 6,263,075,000 25,563,578,802 255,635,788
6,557,728,740 (3,740) 6,557,725,000 26,766,239,755 267,662,398
69,136,152,695 69,136,200,000 282,188,378,347 2,821,883,783

Pengumpulan Piutang
Apr Mei Jun Jul Ags

3,352,397,935
10,206,096,425
7,290,068,875 3,124,315,232
12,360,477,244
8,828,912,317 3,783,819,564
11,615,407,082
8,296,719,344 3,555,736,862
10,246,511,259
7,318,936,613 3,136,687,120
10,951,166,587
7,822,261,848

20,848,563,235 24,313,704,793 23,695,945,990 21,121,184,734 21,910,115,555

Piutang
Terbayar
27,793,898,118
20,539,357,554
21,917,897,935
21,056,850,917
24,565,959,430
23,932,995,115
21,330,297,208
22,133,608,750
23,501,573,485
22,622,765,856
24,876,521,385
26,319,982,206
280,591,707,960
Piutang Netto

26,581,056,609
19,473,175,368
22,349,319,565
20,828,768,215
25,225,463,762
23,704,912,412
20,911,247,466
22,349,319,565
23,704,912,412
22,431,798,817
25,307,943,014
26,498,577,358
279,366,494,563

Sept Okt Nop Des


3,352,397,935
11,615,407,082
8,296,719,344 3,555,736,862
10,991,581,420
7,851,129,586 3,364,769,823
12,400,892,077
8,857,780,055 3,796,191,452
12,984,302,905
9,274,502,075
23,264,524,361 22,398,447,868 24,623,441,954 26,054,996,433
PRAKTIKUM - 11A

PT. MAKMUR
Rincian Penjualan Tunai dan Kredit Tahun 2011
Total Pembelian
Bulan
Bahan Mentah I Bahan Mentah II Bahan Mentah III Total
Jan 11,127,603,603 2,161,108,666 7,017,933,090 20,306,645,359
Feb 9,609,686,491 1,744,341,705 5,755,971,071 17,109,999,268
Mar 10,614,167,181 1,937,740,753 6,492,656,022 19,044,563,956
Apr 9,254,717,229 1,797,824,814 6,112,525,133 17,165,067,176
Mei 11,159,124,227 2,295,695,067 7,915,175,761 21,369,995,055
Jun 10,425,179,623 2,025,514,493 7,077,814,286 19,528,508,402
Jul 8,988,733,118 1,878,049,478 6,647,356,226 17,514,138,822
Ags 10,038,459,943 2,084,030,319 7,467,919,795 19,590,410,057
Sep 10,178,674,137 2,113,288,233 7,662,972,549 19,954,934,918
Okt 11,024,381,685 2,005,436,228 7,355,159,493 20,384,977,406
Nop 12,135,229,854 2,219,610,175 8,230,343,766 22,585,183,796
Des 11,323,982,716 2,201,061,972 8,248,130,813 21,773,175,501
Jumlah 125,879,939,808 24,463,701,903 85,983,958,004 236,327,599,715
P-5 bhn mentah 1,2 & 3
Pola Pembayaran Piutang

PT. MAKMUR
Skedul Pengumpulan Hutang Tahun 2011
Piutang
Bulan
Netto Jan Feb Mar
Des 1,500,000,000 1,500,000,000
15,229,984,019 7,386,542,249
Jan
15,229,984,019 6,091,993,608 1,522,998,402
12,832,499,451 6,223,762,234
Feb
12,832,499,451 5,132,999,780 1,283,249,945
14,283,422,967 6,927,460,139
Mar
14,283,422,967 5,713,369,187
12,873,800,382
Apr
12,873,800,382
16,027,496,291
Mei
16,027,496,291
14,646,381,301
Jun
14,646,381,301
13,135,604,116
Jul
13,135,604,116
14,692,807,542
Ags
Ags
14,692,807,542
14,966,201,189
Sep
14,966,201,189
15,288,733,054
Okt
15,288,733,054
16,938,887,847
Nop
16,938,887,847
16,329,881,626
Des
16,329,881,626
Jumlah 14,978,535,857 12,879,760,416 13,924,079,271

PT. MAKMUR
Anggaran Hutang Tahun 2011
Hutang Hutang Jumlah Hutang
Bulan
Awal Netto Hutang Akhir
Jan 1,500,000,000 15,229,984,019 16,729,984,019 1,522,998,402
Feb 1,522,998,402 12,832,499,451 14,355,497,853 1,283,249,945
Mar 1,283,249,945 14,283,422,967 15,566,672,912 1,428,342,297
Apr 1,428,342,297 12,873,800,382 14,302,142,679 1,287,380,038
Mei 1,287,380,038 16,027,496,291 17,314,876,329 1,602,749,629
Jun 1,602,749,629 14,646,381,301 16,249,130,931 1,464,638,130
Jul 1,464,638,130 13,135,604,116 14,600,242,247 1,313,560,412
Ags 1,313,560,412 14,692,807,542 16,006,367,954 1,469,280,754
Sep 1,469,280,754 14,966,201,189 16,435,481,943 1,496,620,119
Okt 1,496,620,119 15,288,733,054 16,785,353,173 1,528,873,305
Nop 1,528,873,305 16,938,887,847 18,467,761,152 1,693,888,785
Des 1,693,888,785 16,329,881,626 18,023,770,410 1,632,988,163
Jumlah 17,591,581,816 177,245,699,786 194,837,281,602 17,724,569,979
Pembelian Pembelian Tunai Pembelian
Tunai ( 25% ) Term 3/10 net 30 Kredit
5,076,661,340 4,924,361,500 15,229,984,019
4,277,499,817 4,149,174,822 12,832,499,451
4,761,140,989 4,618,306,759 14,283,422,967
4,291,266,794 4,162,528,790 12,873,800,382
5,342,498,764 5,182,223,801 16,027,496,291
4,882,127,100 4,735,663,287 14,646,381,301
4,378,534,705 4,247,178,664 13,135,604,116
4,897,602,514 4,750,674,439 14,692,807,542
4,988,733,730 4,839,071,718 14,966,201,189
5,096,244,351 4,943,357,021 15,288,733,054
5,646,295,949 5,476,907,070 16,938,887,847
5,443,293,875 5,279,995,059 16,329,881,626
59,081,899,929 57,309,442,931 177,245,699,786

Pengumpulan Piutang
Apr Mei Jun Jul Ags

1,428,342,297
6,243,793,185
5,149,520,153 1,287,380,038
7,773,335,701
6,410,998,516 1,602,749,629
7,103,494,931
5,858,552,521 1,464,638,130
6,370,767,996
5,254,241,647 1,313,560,412
7,126,011,658
5,877,123,017

12,821,655,635 15,471,714,256 14,564,797,081 13,089,647,773 14,316,695,087

Hutang
Terbayar
15,206,985,617
13,072,247,908
14,138,330,615
13,014,762,641
15,712,126,700
14,784,492,800
13,286,681,835
14,537,087,200
14,938,861,824
15,256,479,868
16,773,872,368
16,390,782,248
177,112,711,624
Sept Okt Nop Des
1,469,280,754
7,258,607,576
5,986,480,475 1,496,620,119
7,415,035,531
6,115,493,222 1,528,873,305
8,215,360,606
6,775,555,139 1,693,888,785
7,919,992,588
6,531,952,650
14,714,368,806 15,027,148,872 16,519,789,050 16,145,834,023
PRAKTIKUM - 12

PT. MAKMUR
Aliran Kas Masuk Tahun 2011
Penjualan Penerimaan Pendapatan Jumlah
Bulan
Tunai Piutang Lain-Lain
Jan 6,712,388,033 27,528,087,552 25,000,000 34,265,475,585
Feb 4,917,468,527 20,344,625,800 25,262,094,328
Mar 5,643,767,567 21,694,404,740 27,338,172,307
Apr 5,259,789,953 20,848,563,235 26,108,353,188
Mei 6,370,066,607 24,313,704,793 30,683,771,399
Jun 5,986,088,993 23,695,945,990 29,682,034,983
Jul 5,280,618,047 21,121,184,734 26,401,802,781
Ags 5,643,767,567 21,910,115,555 27,553,883,122
Sep 5,986,088,993 23,264,524,361 29,250,613,354
Okt 5,664,595,661 22,398,447,868 28,063,043,529
Nop 6,390,894,701 24,623,441,954 31,014,336,655
Des 6,691,559,939 26,054,996,433 32,746,556,371
Jumlah 70,547,094,587 277,798,043,014 25,000,000 348,370,137,601

PT. MAKMUR
Aliran Kas Keluar Tahun 2011
Pembelian Pembayaran Upah TKL Biaya
Bulan
BB Tunai Hutang Hutang Overhead
Jan 5,076,661,340 14,978,535,857 6,714,534,964 3,012,441,449
Feb 4,277,499,817 12,879,760,416 5,914,892,139 2,861,675,502
Mar 4,761,140,989 13,924,079,271 6,314,713,551 2,937,029,949
Apr 4,291,266,794 12,821,655,635 5,438,904,643 2,751,493,851
Mei 5,342,498,764 15,471,714,256 6,238,547,468 2,902,145,692
Jun 4,882,127,100 14,564,797,081 5,838,726,056 2,826,848,298
Jul 4,378,534,705 13,089,647,773 4,962,917,147 2,641,236,130
Ags 4,897,602,514 14,316,695,087 5,362,738,560 2,716,552,541
Sep 4,988,733,730 14,714,368,806 5,362,738,560 2,716,609,594
Okt 5,096,244,351 15,027,148,872 5,838,726,056 2,826,772,227
Nop 5,646,295,949 16,519,789,050 6,238,547,468 2,902,126,674
Des 5,443,293,875 16,145,834,023 5,838,726,056 2,826,943,388
Jumlah 59,081,899,929 174,454,026,127 70,064,712,667 33,921,875,295

PT. MAKMUR
Anggaran Kas Sementara Tahun 2011
Saldo Aliran Kas Kas Aliran Kas
Bulan
Awal Masuk Tersedia Keluar
Jan 100,000,000 27,793,898,118 27,893,898,118
Feb 20,539,357,554 20,539,357,554
Mar 21,917,897,935 21,917,897,935
Apr 21,056,850,917 21,056,850,917
Mei 24,565,959,430 24,565,959,430
Jun 23,932,995,115 23,932,995,115
Jul 21,330,297,208 21,330,297,208
Ags 22,133,608,750 22,133,608,750
Sep 23,501,573,485 23,501,573,485
Okt 22,622,765,856 22,622,765,856
Nop 24,876,521,385 24,876,521,385
Des 26,319,982,206 26,319,982,206
Jumlah 100,000,000 280,591,707,960 280,691,707,960 -
Biaya Biaya Biaya Jumlah
Administrasi Pemasaran Bunga Biaya
162,671,985 20,500,000 29,965,345,595
20,500,000 25,954,327,873
20,500,000 27,957,463,760
20,500,000 25,323,820,923
20,500,000 29,975,406,179
20,500,000 28,132,998,535
20,500,000 25,092,835,755
20,500,000 27,314,088,701
20,500,000 27,802,950,690
20,500,000 28,809,391,506
20,500,000 31,327,259,141
20,500,000 30,275,297,342
162,671,985 - 246,000,000 337,931,186,002
Saldo
Akhir
27,893,898,118
20,539,357,554
21,917,897,935
21,056,850,917
24,565,959,430
23,932,995,115
21,330,297,208
22,133,608,750
23,501,573,485
22,622,765,856
24,876,521,385
26,319,982,206
280,691,707,960
PRAKTIKUM - 12
Diasumsikan dari semua anggaran yang telah disusun sudah mulai diralisasikan selama satu bulan di bulan Januari 2011
Menurut catatan akuntansi tentang realisasi anggaran Penjualan dan bahan mentah dalam bulan januari 2011

01. Catatan Untuk Penjualan


1 Realisasi Penjulanan = 1,268,100 Unit
2 Harga Jual per Kaleng = 14,550 Rupiah
3 Jumlah Penjualan = 18,450,855,000 Rupiah

PT. MAKMUR
Laporan Anggaran Penjualan
31 Januari 2011

(A) DATA
Budget Realisasi
Unit Penjualan ( Unit ) P-2 1,267,857 1,268,100
Harga Jual per kaleng ( Rp ) 14,321 14,550
Jumlah Penjualan 18,157,475,993.37 18,450,855,000

(B) ANALISIS
1 Quantity Variance ( Penyimpangan Kuantitas ) = ( 1.268.100 - 1.267.857 ) x Rp. 14.321 =
2 Price Variance ( Penyimpangan Harga Jual ) = ( 14.550 - 14.321 ) x 1.268.100 =
Total Variance ( Penyimpangan )
(C) KESIMPULAN
1 Telah terjadi penyimpangan kuantitas ( Unit ) yang positif ( menguntungkan ) senilai Rp. 3.478.666,-
2 Telah terjadi penyimpangan harga jual ( Rp ) yang positif ( menguntungkan ) senilai Rp. 289.900.341,-
3 Menunjukkan kinerja yang bagus dari Dept. Marketing / Pemasaran karena dapat menjual lebih dari target anggaran

01. Catatan tentang Bahan Mentah I - Produk "A"


1 Realisasi Produksi = 1,232,410 unit
2 Realisasi Penggunaan Bahan mentah I = 4,412,279 kg
3 Realisasi Harga Beli BM 1 = 1,300 Rupiah
4 Jumlah Biaya Bahan Mentah I = 5,735,962,700 Rupiah

PT. MAKMUR
Laporan Anggaran Biaya Bahan mentah I Produk "A"
31 Januari 2011

(A) DATA
Budget Realisasi
Produksi ( Kaleng ) P-4 1,226,119 1,232,410
Standar rata2 pemakaian Bhn Mentah Produk "A" (kg) 3.60 3.58
Jumlah Pemakaian Bahan Mentah Produk "A" (kg) 4,414,028 4,412,279
Harga Beli Bahan Mentah I (Rp.) 1,445 1,300
Jumlah Biaya Bahan Mentah Terigu (Rp.) 6,380,277,406 5,735,962,700

(B) ANALISIS
- Penyimpangan Pemakaian Bahan Mentah = 5.735.962.700,- - 6.380.277.406 =
- Seharusnya produksi membuthkan BM = 1.232.410,- x 3,60 =
sedangkan realisasi pemakaian BM
- Penyimpangan ( penghematan BM ) = 4.412.279 - 4.436.676 =
- Penyimpangan krn Kenaikan Produksi (kg) = 4.436.676 - 4.414.028 =

1 Quantity Variance ( Penyimpangan Kuantitas ) = 22.648 X 1.445 =


2 Price Variance ( Penyimpangan Harga Jual ) = (24.397) X 1.445 =
3 Efficiency Variance ( Penyimpangan Efisiensi ) = ( 1.300 - 1.445 ) X 4.412.279,- =
Total Variance ( Penyimpangan )

(C) KESIMPULAN
1

Telah terjadi penyimpangan kuantitas Bahan Mentah Produk "A" sebanyak 22.648 ( kg ) atau senilai Rp. 32.736.085,-
ada penigkatan jumlah produksi dari yang direncanakan sebanyak 1.226.119 menjadi 1.232.410. Penyimpangan ini w
karena ketika jumlah produksi meningkat akan berimbas pada peningkatan jumlah pemakaian Bahan Mentah
2

Telah terjadi penghematan pemakaian Bahan Mentah Produk "A" sebanyak 1.749 ( kg ) dari yang dianggarkan sebesa
4.414.028 ( kg ), realisasi pemakaian hanya sebesar 4.412.279 ( kg ) atau senilai Rp. 2.528.100,- ( 1.749 X 1.445 ) kare
kinerja karyawan Bagian Produksi yang bisa efisien dalam menggunakan Bahan Mentah Produk "A"
3

Telah terjadi penyimpangan harga beli Bahan Mentah Produk "A" yang lebih rendah dari yang ditargetkandalam angg
Namun karena harga beli ditentukan oleh mekanisme pasar, maka penurunan harga beli ini tidak dapat dijadikan seba
ukuran kinerja karyawan. Penurunan harga beli Bahan Mentah memberikan sinyalemen bahwa perekonomian negara
mulai membaik
bulan Januari 2011

Variance
243
229
293,379,007

3,478,666
289,900,341
293,379,007

ebih dari target anggaran


Variance
6,291
(0.02)
(1,749)
(145)
(644,314,706)
2,528,100

(644,314,706)
4,436,676
4,412,279
(24,397)
22,648

32,736,085
(35,264,755)
(641,786,036)
(644,314,706)

u senilai Rp. 32.736.085,- karena


.410. Penyimpangan ini wajar,
an Bahan Mentah

yang dianggarkan sebesar


00,- ( 1.749 X 1.445 ) karena
duk "A"

ng ditargetkandalam anggaran.
tidak dapat dijadikan sebagai
wa perekonomian negara sudah