( Pertemuan Ke - 2 )
NIM :1012017029
Prodi/Semester : S1 Farmasi / 7
SOAL
1. Neraca Apotek
Aktiva
• Kas/Bank Rp 20.500.000
• Piutang Rp 36.423.500
Rp 267.333.500
Pasiva
Kewajiban
Rp 159.257.500
Ekuitas
• Pemilik Rp 60.000.000
Rp 108.076.000
Penjualan Bersih
Rp 864.035.000
Beban Usaha:
JAWAB
= Rp. 188.942.500
b) Variable Cost (V) = Hpp + Biaya Pemakaian Suplai Kantor/Apoteker + Biaya Iklan +
Rp 2.712.500 + Rp 27.390.000
= Rp. 787.740.000
Fixed Cost
c) BEP = Variabel
1− Pendapatan
Rp.188.942.500
= Rp.787.740.000
1− Rp 1.037.745.000
Rp.188.942.500
=
1 – Rp. 0,759.088.215
Rp.188.942.500
=
Rp. 0,240.911.785
= Rp. 784.280.852/Tahun
= Rp. 65.356.737,67/Bulan
Fixed Cost
d) BE (Unit) =
Pendapatan−Variabel
Rp.188.942.500
=
Rp 1.037.745.000 − Rp.787.740.000
Rp. 188.942.500
=
Rp. 250.005.000
= 0,7557 Unit
= 75, 57 %
= 76 %
Laba Bersih
ROI = X 100%
Total Investasi
Rp. 61.062.500
= X 100%
Rp. 108.076.000
= 56,49 %
Rp. 61.062.500
= X 100%
Rp. 267.333.500
= 22,84%
4. Pay Back Periode (PBP)
Total Investasi
PBP =
Laba Bersih
Rp. 108.076.000
=
Rp. 61.062.500
= Rp. 1,7699
= 1 Tahun 7 bulan
5. Grafik