BLP BEAUTY

Laporan Harga Pokok Produksi

Bahan Baku Langsung 2019 2020 2021

Persediaan Bahan Baku Awal Rp50,000,000 Rp40,000,000 Rp47,000,000
Pembelian Bahan Baku Rp340,000,000 Rp355,000,000 Rp360,000,000
Bahan Baku Tersedia Untuk Digunakan Rp390,000,000 Rp395,000,000 Rp407,000,000
Persediaan Bahan Baku Akhir -Rp40,000,000 -Rp47,000,000 -Rp50,000,000
Biaya Bahan Baku Langsung Rp350,000,000 Rp348,000,000 Rp357,000,000

Tenaga Kerja Langsung

Jumlah Jam yang Dibutuhkan 3000 3100 3120
Tarif Upah per Jam Rp 17,500 Rp17,500 Rp18,000
Biaya Tenaga Kerja Langsung Rp 52,500,000 Rp 54,250,000 Rp 56,160,000

Overhead Pabrik
Beban Gaji Rp36,000,000 Rp36,000,000 Rp36,000,000
Beban Lembur Rp10,000,000 Rp11,000,000 Rp11,000,000
Perlengkapan Rp17,000,000 Rp16,500,000 Rp16,600,000
Beban Depresiasi Rp20,000,000 Rp20,000,000 Rp20,000,000
Biaya Overhead Pabrik Rp83,000,000 Rp83,500,000 Rp83,600,000

Total Biaya Produksi Rp485,500,000 Rp485,750,000 Rp496,760,000

Produksi

2022 2023
Rp50,000,000 48000000
Rp362,000,000 362000000
Rp412,000,000 Rp410,000,000
-Rp48,000,000 -Rp44,000,000
Rp364,000,000 Rp366,000,000

3135 3130
Rp18,000 Rp18,000
Rp 56,430,000 Rp 56,340,000

Rp36,000,000 Rp36,000,000
Rp10,500,000 Rp9,500,000
Rp16,500,000 Rp17,000,000
Rp20,000,000 Rp20,000,000
Rp83,000,000 Rp82,500,000

Rp503,430,000 Rp504,840,000