NAMA : NURBAITI

NIM : J1A118054
KELAS : A. 2018

LAPORAN KEUANGAN KLINIK AMIRA

DATA: HASIL PENGUMPULAN DATA ALOKASI BIAYA MENURUT UNIT DAN ITEM BIAYA

DASAR ALOKASI ADMIN LAUNDRY DAPUR P.UMUM

Luas Gedung (m2) 20 10 10 30
Jumlah Personel (orang) 4 2 2 6
Porsi Makan (porsi) 1,440 720 720 7,110
Potong Pakaian (kg) - - - 60
Resep Obat/Periksa 6,690
%Penggunaan Kendaraan 35 10 15 10
Output 7,900
Tarif (Rp.) 30,000

ITEM BIAYA ADMIN LAUNDRY DAPUR P.UMUM

B.Pegawai 25,920,000 12,960,000 12,960,000 38,880,000
B.Alat Medis - - - 15,442,000
Sewa Gedung 3,125,000 1,562,500 1,562,500 4,687,500
B.Kendaraan 8,400,000 2,400,000 3,600,000 2,400,000
B. ATK 1,200,000 600,000 600,000 1,800,000
B.Makan 7,111,111 3,555,556 3,555,556 35,111,111
B.laundry - - - 18,000,000
B.Obat & Bahan Medis - - - 118,500,000
TOTAL BIAYA ASLI 45,756,111 21,078,056 22,278,056 234,820,611
A

P.ANAK TOTAL
30 100
4 18
5,400 15,390
70 130
5,400 12,090
20 90
6,000 13,900
40,000 70,000

P.ANAK TOTAL BIAYA

25,920,000 116,640,000
11,726,100 27,168,100
4,687,500 15,625,000
4,800,000 21,600,000
1,200,000 5,400,000
26,666,667 76,000,000
21,000,000 39,000,000
90,000,000 208,500,000
186,000,267 509,933,100
ALOKASI BIAYA
TABEL 1. REKAPITULASI DATA DI KLINIK AMIRA
ITEMS ADMIN LAUNDRY DAPUR
Dasar Alokasi
Luas Gedung (m2) 20 10 10
Jumlah Personel (orang) 4 2 2
Porsi Makan (porsi) 1,440 720 720
Potong Pakaian (kg) - - -
Resep Obat/Periksa
%Penggunaan Kendaraan 35 10 15
Output
Tarif (Rp.)

BIAYA ASLI (Rp.)

B.Pegawai 25,920,000 12,960,000 12,960,000
B.Alat Medis - - -
Sewa Gedung 3,125,000 1,562,500 1,562,500
B.Kendaraan 8,400,000 2,400,000 3,600,000
B. ATK 1,200,000 600,000 600,000
B.Makan 7,111,111 3,555,556 3,555,556
B.laundry - - -
B.Obat & Bahan Medis - - -
TOTAL BIAYA ASLI 45,756,111 21,078,056 22,278,056

MENGHITUNG BIAYA SATUAN (UNIT COST) DENGAN CARA STEP-DOWN METHOD

PUSAT BIAYA/ALOKASI BIAYA BIAYA YANG DIALOKASI ADMIN DAPUR

ADMIN 45,756,111 45,756,111
DAPUR 22,278,056 6,536,587 28,814,643
LAUNDRY 21,078,056 6,536,587 1,568,144
P.UMUM 234,820,611 19,609,762 15,485,420
P.ANAK 186,000,267 13,073,175 11,761,079
P.UMUM P.ANAK TOTAL

30 30 100
6 4 18
7,110 5,400 15,390
60 70 130
6,690 5,400 12,090
10 20 90
7,900 6,000 13,900
30,000 40,000 70,000
-
-
38,880,000 25,920,000 116,640,000
15,442,000 11,726,100 27,168,100
4,687,500 4,687,500 15,625,000
2,400,000 4,800,000 21,600,000
1,800,000 1,200,000 5,400,000
35,111,111 26,666,667 76,000,000
18,000,000 21,000,000 39,000,000
118,500,000 90,000,000 208,500,000
234,820,611 186,000,267 509,933,100

LAUNDRY TOTAL COST UNIT COST

- PERBANDINGAN DENGAN
- DOUBLE DISTRIBUTION
29,182,787 -
13,468,978 283,384,772 35,871 35,918 47
15,713,808 226,548,328 37,758 37,697 (61)
MENGHITUNG BIAYA SATUAN (UNIT COST) DENGAN CARA SETP-DOWN METHOD

TABEL 1. DATA DI KLINIK AMIRA

ITEMS ADMIN LAUNDRY DAPUR

Dasar Alokasi
Luas Gedung (m2) 20 10 10
Jumlah Personel (orang) 4 2 2
Porsi Makan (porsi) 1,440 720 720
Potong Pakaian (kg) - - -
Resep Obat/Periksa
%Penggunaan Kendaraan 35 10 15
Output
Tarif (Rp.)

BIAYA ASLI (Rp.)

B.Pegawai 25,920,000 12,960,000 12,960,000
B.Alat Medis - - -
Sewa Gedung 3,125,000 1,562,500 1,562,500
B.Kendaraan 8,400,000 2,400,000 3,600,000
B. ATK 1,200,000 600,000 600,000
B.Makan 7,111,111 3,555,556 3,555,556
B.laundry - - -
B.Obat & Bahan Medis - - -
TOTAL BIAYA ASLI 45,756,111 21,078,056 22,278,056

PERHITUNGAN ALOKASI BIAYA DENGAN CARA DOUBLE DISTRIBUTION

ALOKASI BIAYA TAHAP I

ADMIN 10,168,025 5,084,012 5,084,012
LAUNDRY -
DAPUR 2,084,496 1,042,248 1,042,248
SUB TOTAL 12,252,521 6,126,261 6,126,261
TOTAL BIAYA TAHAP I 12,252,521 6,126,261 6,126,261

ALOKASI BIAYA TAHAP II

ADMIN
LAUNDRY
DAPUR
SUB TOTAL
TOTAL BIAYA TAHAP II
UNIT COST
P.UMUM P.ANAK TOTAL

30 30 100
6 4 18
7,110 5,400 15,390
60 70 130
6,690 5,400 12,090
10 20 90
7,900 6,000 13,900
30,000 40,000 70,000
-
-
38,880,000 25,920,000 116,640,000
15,442,000 11,726,100 27,168,100
4,687,500 4,687,500 15,625,000
2,400,000 4,800,000 21,600,000
1,800,000 1,200,000 5,400,000
35,111,111 26,666,667 76,000,000
18,000,000 21,000,000 39,000,000
118,500,000 90,000,000 208,500,000
234,820,611 186,000,267 509,933,100

15,252,037 10,168,025 45,756,111

9,728,333 11,349,722 21,078,056
10,292,201 7,816,862 22,278,056
35,272,571 29,334,609
270,093,183 215,334,875

7,351,513 4,901,008 12,252,521

2,827,505 3,298,756 6,126,261
3,481,832 2,644,429 6,126,261
13,660,849 10,844,193
283,754,032 226,179,068
35,918 37,697