Harga Jual By VAR /

Anggaran Per Unit unit Marjin

A 7,000 10,000 6,500 3,500 5,000
B 3,000 12,000 7,700 4,300 2,000
C 5,000 15,000 8,900 6,100 3,000
15,000 13,900

Var
Anggaran
Statis 200
Harga Jual By VAR /
Aktual Per Unit unit Marjin
A 8,000 12,000 7,000 5,000 6,500
B 2,000 11,500 8,200 3,300 1,500
C 6,000 14,500 8,700 5,800 4,000
16,000 14,100
 old
17,500,000 32,500,000 15,000,000
8,600,000 4,950,000 (3,650,000)
18,300,000 23,200,000 4,900,000
16,250,000

ANGGARAN STATIS
Anggaran Aktual
A 24,500,000 40,000,000 15,500,000
B 12,900,000 6,600,000 (6,300,000)
C 30,500,000 34,800,000 4,300,000
67,900,000 81,400,000 13,500,000

ANGGARAN FLEKSIBEL
12,000,000 1,500 12,000,000
(2,000,000) (1,000) (2,000,000)
(1,800,000) (300) (1,800,000)
8,200,000 8,200,000

VARIANS VOLUME PENJUALAN

(1,750,000)
20,210,000
23,790,000

BAURAN
A 46.67%
B 20.00%
C 33.33%

A 50.00%
B 12.50%
C 37.50%
VARIANS BAURAN
1,866,667
(5,160,000)
4,066,667
773,333

VARIANS KUANTITAS
(1,633,333)
(860,000)
(2,033,333)
(4,526,667)