Peralatan Harga
Display warmer Rp. 3,500,000
Kompor dan tabung gas Rp. 750,000
Dough mixer horizontal Rp. 4,500,000
Oven Rp. 5,000,000
Mixer roti spiral Rp. 7,000,000
Mesin proofer Rp. 5,500,000
Loyang Rp. 525,000
Mesin Moulder Rp. 3,000,000
Baskom Rp. 350,000
Spanduk Rp. 185,000
Meja serta kursi Rp.
700,000
Alat tambahan Rp. 100,000
Jumlah Investasi Rp. 31,110,000
Biaya Operasional per Bulan
Biaya Tetap Nilai
Penyusutan display warmer 1/36 x Rp. 3.500.000 Rp. 97,222
Penyusutan kompor dan tabung gas 1/48 x Rp. 750.000 Rp. 15,625
Penyusutan dough mixer horizontal 1/48 x Rp. 4.500.000 Rp. 93,750
Penyusutan oven 1/36 x Rp. 5.000.000 Rp. 138,889
Penyusutan mixer roti spiral 1/36 x Rp. 7.000.000 Rp. 194,444
Penyusutan mesin proofer 1/24 x Rp. 5.500.000 Rp. 229,167
Penyusutan loyang 1/36 x Rp. 525.000 Rp. 10,938
Penyusutan mesin moulder 1/36 x Rp. 3.000.000 Rp. 83,333
Penyusutan baskom 1/36 x Rp. 350.000 Rp. 9,722
Penyusutan spanduk 1/36 x Rp. 185.000 Rp. 5,139
Peyusutan meja serta kursi 1/48 x Rp. 700.000 Rp. 14,583
Peyusutan alat tambahan 1/24 x Rp. 100.000 Rp. 4,167
Total Biaya Tetap Rp. 896,979
Biaya Variabel
Tepung terigu Rp. 165,000 x 30 = Rp. 4,950,000
Ragi instan Rp. 55,000 x 30 = Rp. 1,650,000
Telur Rp. 60,000 x 30 = Rp. 1,800,000
Air Rp. 30,000 x 30 = Rp. 900,000
Gula pasir Rp. 40,000 x 30 = Rp. 1,200,000
Garam Rp. 2,000 x 30 = Rp. 60,000
Susu Rp. 65,000 x 30 = Rp. 1,950,000
Kemasan Rp. 50,000 x 30 = Rp. 1,500,000
Gas LPG Rp. 18,500 x 4 = Rp. 74,000
Listrik Rp. 150,000 x 1 = Rp. 150,000
Biaya sewa Rp. 650,000 x 1 = Rp. 650,000
Biaya air Rp. 60,000 x 1 = Rp. 60,000
Promosi Rp. 70,000 x 1 = Rp. 70,000
Bahan lain Rp. 30,000 x 30 = Rp. 900,000
Total Biaya Variabel Rp. 15,914,000
Total Biaya Operasional
Biaya tetap + biaya variabel = Rp. 16,810,979
Pendapatan per Bulan
Penjualan rata – rata =
45 buah x Rp. 16,000 = Rp. 720,000
Rp. 720,000 x 30 hr = Rp. 21,600,000
Keuntungan per Bulan
Laba = Total Pendapatan – Total Biaya Operasional
Rp. 21,600,000 – Rp. 16,810,979 = Rp. 4,789,021