ASUMSI

Input penjualan Column1 2019 2020 2021 2022 2023

Volume Pasar total Masker peel off 20,000 20,010 20,200 20,606 21,030
masker spirulina 24,000 24,012 24,240 24,727 25,236
Pangsa Pasar Masker peel off 0.05% 1% 3% 5% 10%
masker spirulina 0.05% 1% 3% 5% 10%
Harga jual Masker peel off Rp 18,000 Rp 18,000 Rp 18,000 Rp 18,000 Rp 18,000
masker spirulina Rp 22,000 Rp 22,000 Rp 22,000 Rp 22,000 Rp 22,000

Biaya Manufaktur Masker peel off masker spirulina

Bahan Baku Langsung 1 1
Harga Bahan Baku Rp 300.00 Rp 200.00
Tenaga kerja Langsung 2 2
Upah tenaga Kerja Langsung Rp 1,500.00 Rp 1,500.00

Biaya Overhead Variabel (per unit)

Pemasok Rp 500.00
Tk tidak langsung Rp 500.00
Peralatan Rp 150.00
Pemeliharaan Rp 150.00

Biaya Overhead Tetap

Depresiasi Rp 150,000
Asuransi Rp 60,000
Pengawasan Rp 70,000
Pemeliharaan Rp 60,000

Jk Waktu Arus Kas Periode 1 Periode 2

Tunai 80% 20%
Hutang 70% 30%

Beban operasional lainnya

Beban Variabel (per Rp Penjualan)
R&D 1.0%
pemasaran dan Distribusi 3.0%
Pelayanan pelanggan 1.0%
Administrasi 1.5%

Biaya Tetap
Perlindungan Rp 200,000
Sewa Rp 500,000
Depresiasi Rp 150,000
Pendapatan

Volume Penjualan 2019 2020 2021 2022 2023

Masker peel off 8,000 9,800 11,600 13,400 15,200
masker spirulina 10,000 11,800 13,600 15,400 17,200

Penjualan
Masker peel off Rp 144,000,000 Rp 176,400,000 Rp 208,800,000 Rp 241,200,000 Rp 273,600,000
masker spirulina Rp 220,000,000 Rp 259,600,000 Rp 299,200,000 Rp 338,800,000 Rp 378,400,000
Total penjualan Rp 364,000,000 Rp 436,000,000 Rp 508,000,000 Rp 580,000,000 Rp 652,000,000

Analisi Skenario
Tingkat Pendapatan 100% 100% 100% 100% 100%
Perencanaan Produksi

Masker peel off 2019 2020 2021 2022 2023

Volume Penjualan (Unit) 8,000 9,800 11,600 13,400 15,200
persediaan Akhir 0 0 0 0 0
persediaan Awal 0 0 0 0 0
Anggaran Produksi-1 8,000 9,800 11,600 13,400 15,200

masker spirulina 2019 2020 2021 2022 2023

Volume Penjualan (Unit) 10,000 11,800 13,600 15,400 17,200
persediaan Akhir 0 0 0 0 0
persediaan Awal 0 0 0 0 0
Anggaran Produksi-2 10,000 11,800 13,600 15,400 17,200
Biaya Produksi
0 2019 2020 2021 2022 2023
Bahan Baku Langsung 8,000 9,800 11,600 13,400 15,200
Tenaga kerja Langsung 16,000 19,600 23,200 26,800 30,400
Harga Bahan Baku Rp 2,400,000 Rp 2,940,000 Rp 3,480,000 Rp 4,020,000 Rp 4,560,000
Upah tenaga Kerja Langsung Rp12,000,000 Rp14,700,000 Rp 17,400,000 Rp 20,100,000 Rp 22,800,000
Rp14,400,000 Rp17,640,000 Rp 20,880,000 Rp 24,120,000 Rp 27,360,000

0 2019 2020 2021 2022 2023

Bahan Baku Langsung 10,000 11,800 13,600 15,400 17,200
Tenaga kerja Langsung 20,000 23,600 27,200 30,800 34,400
Harga Bahan Baku Rp 2,000,000 Rp 2,360,000 Rp 2,720,000 Rp 3,080,000 Rp 3,440,000
Upah tenaga Kerja Langsung Rp15,000,000 Rp17,700,000 Rp 20,400,000 Rp 23,100,000 Rp 25,800,000
Rp17,000,000 Rp20,060,000 Rp 23,120,000 Rp 26,180,000 Rp 29,240,000

Biaya Variabel
Pemasok Rp 9,000,000 Rp10,800,000 Rp 12,600,000 Rp 14,400,000 Rp 16,200,000
Tk tidak langsung Rp 9,000,000 Rp10,800,000 Rp 12,600,000 Rp 14,400,000 Rp 16,200,000
Peralatan Rp 2,700,000 Rp 3,240,000 Rp 3,780,000 Rp 4,320,000 Rp 4,860,000
Pemeliharaan Rp 2,700,000 Rp 3,240,000 Rp 3,780,000 Rp 4,320,000 Rp 4,860,000
Rp23,400,000 Rp28,080,000 Rp 32,760,000 Rp 37,440,000 Rp 42,120,000
Biaya Tetap
Depresiasi Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000
Asuransi Rp 60,000 Rp 60,000 Rp 60,000 Rp 60,000 Rp 60,000
Pengawasan Rp 70,000 Rp 70,000 Rp 70,000 Rp 70,000 Rp 70,000
Pemeliharaan Rp 60,000 Rp 60,000 Rp 60,000 Rp 60,000 Rp 60,000
Rp 340,000 Rp 340,000 Rp 340,000 Rp 340,000 Rp 340,000

Total Biaya Produksi' Rp55,140,000 Rp66,120,000 Rp 77,100,000 Rp 88,080,000 Rp 99,060,000

Biaya Operasi
Biaya Overhead Variabel (per unit) 2019 2020 2021 2022 2023
R&D Rp 3,640,000 Rp 4,360,000 Rp 5,080,000 Rp 5,800,000 Rp 6,520,000
pemasaran dan Distribusi Rp 10,920,000 Rp 13,080,000 Rp 15,240,000 Rp 17,400,000 Rp 19,560,000
Pelayanan pelanggan Rp 3,640,000 Rp 4,360,000 Rp 5,080,000 Rp 5,800,000 Rp 6,520,000
Administrasi Rp 5,460,000 Rp 6,540,000 Rp 7,620,000 Rp 8,700,000 Rp 9,780,000
Rp 23,660,000 Rp 28,340,000 Rp 33,020,000 Rp 37,700,000 Rp 42,380,000

Biaya Tetap
Perlindungan Rp 200,000 Rp 200,000 Rp 200,000 Rp 200,000 Rp 200,000
Sewa Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000
Depresiasi Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000
Administrasi Rp 100,000 Rp 100,000 Rp 100,000 Rp 100,000 Rp 100,000
Rp 950,000 Rp 950,000 Rp 950,000 Rp 950,000 Rp 950,000

Total Biaya Operasional Rp 24,610,000 Rp 29,290,000 Rp 33,970,000 Rp 38,650,000 Rp 43,330,000

Laporan laba dan Rugi
2019 2020 2021 2022 2023
Penjualan Rp 364,000,000 Rp 436,000,000 Rp 508,000,000 Rp 580,000,000 Rp 652,000,000
Biaya Penjualan Rp 55,140,000 Rp 66,120,000 Rp 77,100,000 Rp 88,080,000 Rp 99,060,000
Laba Kotor Rp 308,860,000 Rp 369,880,000 Rp 430,900,000 Rp 491,920,000 Rp 552,940,000

Biaya Operasional
Biaya Variabel Rp 23,660,000 Rp 28,340,000 Rp 33,020,000 Rp 37,700,000 Rp 42,380,000
Biaya Tetap Rp 659,763 Rp 659,763 Rp 659,763 Rp 659,763 Rp 659,763
Beban Bunga 10,000 10,000 10,000 10,000 10,000
Laba Sebelum Pajak Rp 284,530,237 Rp 340,870,237 Rp 397,210,237 Rp 453,550,237 Rp 509,890,237

Pajak 0% Rp - Rp - Rp - Rp - Rp -

Laba Bersih Rp 284,530,237 Rp 340,870,237 Rp 397,210,237 Rp 453,550,237 Rp 509,890,237

Laba Kumulatif Rp 284,530,237 Rp 625,400,474 Rp 1,022,610,711 Rp 1,476,160,948 Rp 1,986,051,185