NAMA : REGITA CAHYANI

NIM : J1A118161
KELAS REGULER B 2018
PRAKTIKUM AKK
LAPORAN KEUANGAN KLINIK AMIRA

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

DASAR ALOKASI ADMIN LAUNDRY DAPUR

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.)

ITEM BIAYA ADMIN LAUNDRY DAPUR

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
DAN ITEM BIAYA

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

P.UMUM P.ANAK TOTAL BIAYA

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

DASAR ALOKASI ADMIN LAUNDRY

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

ITEM BIAYA ADMIN LAUNDRY

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

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

PUSAT BIAYA/ALOKASI BIAYA BIAYA YANG DIALOKASI ADMIN

ADMIN 45,756,111 45,756,111
DAPUR 22,278,056 6,536,587
LAUNDRY 21,078,056 6,536,587
P.UMUM 234,820,611 19,609,762
P.ANAK 186,000,267 13,073,175
TEM BIAYA

DAPUR P.UMUM P.ANAK TOTAL

10 30 30 100
2 6 4 18
720 7,110 5,400 15,390
- 60 70 130
6,690 5,400 12,090
15 10 20 90
7,900 6,000 13,900
30,000 40,000 70,000

DAPUR P.UMUM P.ANAK TOTAL BIAYA

12,960,000 38,880,000 25,920,000 116,640,000
- 15,442,000 11,726,100 27,168,100
1,562,500 4,687,500 4,687,500 15,625,000
3,600,000 2,400,000 4,800,000 21,600,000
600,000 1,800,000 1,200,000 5,400,000
3,555,556 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
22,278,056 234,820,611 186,000,267 509,933,100

DAPUR LAUNDRY TOTAL COST UNIT COST

28,814,643 PERBANDINGAN UNIT COS

1,568,144 29,182,787 STEP DOWN
15,485,421 13,468,979 283,384,772 35,871 35,871
11,761,079 15,713,808 226,548,329 37,758 37,758
RBANDINGAN UNIT COST
DOUBLE DIST SELISIH
35,918 (47)
37,918 (160)
DATA: HASIL PENGUMPULAN DATA ALOKASI BIAYA MENURUT UNIT DAN ITEM BIAYA

DASAR ALOKASI ADMIN LAUNDRY DAPUR

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.)

ITEM BIAYA ADMIN LAUNDRY DAPUR

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

Tahap 1
ADMIN 10,168,024.69 5,084,012.35 5,084,012.35
LAUNDRY - - -
DAPUR 2,084,496.43 1,042,248.21 1,042,248.21
SUB TOTAL 12,252,521 6,126,261 6,126,261
TOTAL BIAYA TAHAP 1 12,252,521 6,126,261 6,126,261

Tahap 2
ADMIN
LAUNDRY
DAPUR
SUB TOTAL
TOTAL BIAYA TAHAP 2
UNIT COST
NIT DAN ITEM BIAYA

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

P.UMUM P.ANAK TOTAL BIAYA

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

15,252,037.04 10,168,024.69 45,756,111

9,728,333.33 11,349,722.22 21,078,056
10,292,201.10 7,816,861.60 22,278,056
35,272,571 29,334,609
270,093,183 215,334,875

7,351,512.67 4,901,008.45 12,252,521

2,827,504.87 3,298,755.69 6,126,261
3,481,831.54 2,644,429.02 6,126,261
13,660,849 10,844,193
283,754,032 226,179,068
35,918 37,697