Nama : Diandra Oliviani Almandita

NM : 195154038
Kelas : 2 AC B
Tugas Modul Lab. Penganggaran
Jawab:

Tabel 1
PT POLITEK
FORECAST PENJUALAN TAHUN 2018
Tahun/n X Y XY X2
2011/1 0 235.000 - 0
2012/2 1 240.000 240.000 1
2013/3 2 275.000 550.000 4
2014/4 3 280.000 840.000 9
2015/5 4 250.000 1.000.000 16
2016/6 5 275.000 1.375.000 25
2017/7 6 300.000 1.800.000 36
2018/8 7 299.286 2.095.002 49
∑ 28 2.154.286 7.900.002 140
Perhitungan:
 b = (n.∑XY - ∑X.∑Y)/(n.∑X²-(∑X)²)
b = (7x5805000 - 21x1855000)/(7x91-(21)²)
b = 8571,428571
 a = (∑Y - b.∑X)/n
a = (1855000 - 8571,428571x21)/7 Y = a + bX
a = 239285,7143
Y = 239285,7143 + 8571,428571X

Ramalan penjualan tahun 2018:

Y = 239285,7143 + 8571,428571(7)
Y = 299285,7143
Y = 299286
 Tabel 2.1
PT POLITEK
PROFESI FORECAST PENJUALAN BERDASARKAN JENIS PRODUK
Triwula Persen Teraso Warna
Polos (50%) Total
n (%) (20%) (30%)
12.570,0 31.425,0 18.855,0 62.850,
I 21
1 3 2 06
           
14.365,7 35.914,3 21.548,5 71.828,
II 24
3 2 9 64
           
14.365,7 35.914,3 21.548,5 71.828,
III 24
3 2 9 64
           
18.555,7 46.389,3 27.833,6 92.778,
IV 31
3 3 0 66
           
59.85 149.64 89.78 299.2
Total 100
7 3 6 86
 Tabel 2.2
PT POLITEK
ANGGARAN PENJUALAN TAHUN 2018
TERASO POLOS WARNA TOTAL
PERIODE
DAERAH Harga/Uni Harga/Uni Harga/Uni
Unit Rp Unit Rp Unit Rp Unit Rp
t t t
TRIWULAN I
3.7 Rp Rp 6.2 Rp Rp 9.4 Rp Rp 19.4 Rp
Bandung Barat
71 9.000 33.939.032 85 7.500 47.137.545 28 12.000 113.130.108 84 194.206.685
3.7 Rp Rp 15.7 Rp Rp 4.7 Rp Rp 24.1 Rp
Bandung Timur
71 9.000 33.939.032 13 7.500 117.843.863 14 12.000 56.565.054 97 208.347.949
5.0 Rp Rp 9.4 Rp Rp 4.7 Rp Rp 19.1 Rp
Bandung Selatan
28 9.000 45.252.043 28 7.500 70.706.318 14 12.000 56.565.054 69 172.523.415
12.5 Rp 31.4 Rp 18.8 Rp 62.8 Rp
Sub Total      
70 113.130.108 25 235.687.725 55 226.260.216 50 575.078.049
TRIWULAN II
4.3 Rp Rp 7.1 Rp Rp 10.7 Rp Rp 22.2 Rp
Bandung Barat
10 9.000 38.787.466 83 7.500 53.871.480 74 12.000 129.291.552 67 221.950.498
4.3 Rp Rp 17.9 Rp Rp 5.3 Rp Rp 27.6 Rp
Bandung Timur
10 9.000 38.787.466 57 7.500 134.678.700 87 12.000 64.645.776 54 238.111.942
5.7 Rp Rp 10.7 Rp Rp 5.3 Rp Rp 21.9 Rp
Bandung Selatan
46 9.000 51.716.621 74 7.500 80.807.220 87 12.000 64.645.776 08 197.169.617
14.3 Rp 35.9 Rp 21.5 Rp 71.8 Rp
Sub Total      
66 129.291.552 14 269.357.400 49 258.583.104 29 657.232.056
TRIWULAN III
4.3 Rp Rp 7.1 Rp Rp 10.7 Rp Rp 22.2 Rp
Bandung Barat
10 9.000 38.787.466 83 7.500 53.871.480 74 12.000 129.291.552 67 221.950.498
4.3 Rp Rp 17.9 Rp Rp 5.3 Rp Rp 27.6 Rp
Bandung Timur
10 9.000 38.787.466 57 7.500 134.678.700 87 12.000 64.645.776 54 238.111.942
5.7 Rp Rp 10.7 Rp Rp 5.3 Rp Rp 21.9 Rp
Bandung Selatan
46 9.000 51.716.621 74 7.500 80.807.220 87 12.000 64.645.776 08 197.169.617
Sub Total 14.3   Rp 35.9   Rp 21.5   Rp 71.8 Rp
 66 129.291.552 14 269.357.400 49 258.583.104 29 657.232.056
TRIWULAN IV
5.5 Rp Rp 9.2 Rp Rp 13.9 Rp Rp 28.7 Rp
Bandung Barat
67 9.000 50.100.476 78 7.500 69.583.995 17 12.000 167.001.588 61 286.686.059
5.5 Rp Rp 23.1 Rp Rp 6.9 Rp Rp 35.7 Rp
Bandung Timur
67 9.000 50.100.476 95 7.500 173.959.988 58 12.000 83.500.794 20 307.561.258
7.4 Rp Rp 13.9 Rp Rp 6.9 Rp Rp 28.2 Rp
Bandung Selatan
22 9.000 66.800.635 17 7.500 104.375.993 58 12.000 83.500.794 97 254.677.422
18.5 Rp 46.3 Rp 27.8 Rp 92.7 Rp
Sub Total      
56 167.001.588 89 347.919.975 34 334.003.176 79 848.924.739
59.8 Rp 149.6 Rp 89.7 Rp 299.2 Rp
TOTAL      
57 538.714.800 43 1.122.322.500 86 1.077.429.600 86 2.738.466.900
 TABEL 3
PT POLITEK
ANGGARAN PRODUKSI TAHUN 2018
(Dalam M²)
TOTAL
PERIODE PENJUALA PERSEDIAA PERSEDIAA
KEBUTUHA PRODUKSI
JENIS N N AKHIR N AWAL
N
TRIWULAN I
Teraso
12.570 3.294 15.864 1.000 14.864
Polos
31.425 6.661 38.086 750 37.336
Warna
18.855 4.229 23.084 600 22.484
Sub Total
62.850 14.184 77.034 2.350 74.684
           
TRIWULAN II
Teraso
14.366 3.793 18.158,59 3.294,29 14.864
Polos
35.914 8.082 43.996 6.661 37.336
Warna
21.549 5.164 26.713 4.229 22.484
Sub Total
71.829 17.039 88.868 14.184 74.684
           
TRIWULAN III
Teraso
14.366 4.291 18.657 3.793 14.864
Polos
35.914 9.504 45.418 8.082 37.336
Warna
21.549 6.100 27.648 5.164 22.484
Sub Total
71.829 19.895 91.723 17.039 74.684
           
TRIWULAN IV
Teraso
18.556 600 19.156 4.291 14.864
Polos
46.389 450 46.839 9.504 37.336
Warna
27.834 750 28.584 6.100 22.484
Sub Total
92.779 1.800 94.579 19.895 74.684
           
Total
 299.286 1.800 301.086 2.350 298.736

Perhitungan:
Rencana penjualan 299.286 → Anggaran produksi untuk tiap triwulan: 298.736/4 =
(+) Persediaan akhir 1.800 = 74.684 meter
Total produk tersedia 301.086
(-) Persediaan awal 2.350
Total produksi 298.736

 Teraso
Rencana penjualan 59.857 → Produksi tiap triwulan: 59.457/4 = 14.864 meter
(+) Persediaan akhir 600
Total produk tersedia 60.457
(-) Persediaan awal 1.000
Total produksi 59.457
 Polos
Rencana penjualan 149.643 → Produksi tiap triwulan: 149.343/4 = 37.336 meter
(+) Persediaan akhir 450
Total produk tersedia 150.093
(-) Persediaan awal 750
Total produksi 149.343
 Warna
Rencana penjualan 89.786 → Produksi tiap triwulan: 89.936/4 = 22.484 meter
(+) Persediaan akhir 750
Total produk tersedia 90.536
(-) Persediaan awal 600
Total produksi 89.936
 TABEL 4.1
PT POLITEK
ANGGARAN KEBUTUHAN BAHAN BAKU TAHUN 2018
PERIOD PRODUKS MILL SEMEN PC PASIR TERASO SEMEN CP
E JENIS I SP JUMLAH SP JUMLAH SP JUMLAH SP JUMLAH SP JUMLAH
TRIWULAN I
3, 52.02 1 148.6
Teraso 14.864 29.729 29.729 7.432
2 5 5 0 43 2 1
298.68 1 373.3
Polos 37.336 - - 8 - -
6 0 58 - -
112.42 1 224.8
Warna 22.484 - - 5 - 67.452
0 0 40 - 3
463.13 746.8
Sub Total 74.684   29.729       29.729   74.884
1 40
TRIWULAN II
3, 52.02 1 148.6
Teraso 14.864 29.729 29.729 7.432
2 5 5 0 43 2 1
298.68 1 373.3
Polos 37.336 - - 8 - -
6 0 58 - -
112.42 1 224.8
Warna 22.484 - - 5 - 67.452
0 0 40 - 3
463.13 746.8
Sub Total 74.684   29.729       29.729   74.884
1 40
TRIWULAN III
3, 52.02 1 148.6
Teraso 14.864 29.729 29.729 7.432
2 5 5 0 43 2 1
298.68 1 373.3
Polos 37.336 - - 8 - -
6 0 58 - -
112.42 1 224.8
Warna 22.484 - - 5 - 67.452
0 0 40 - 3
463.13 746.8
Sub Total 74.684   29.729       29.729   74.884
1 40
TRIWULAN IV
3, 52.02 1 148.6
Teraso 14.864 29.729 29.729 7.432
2 5 5 0 43 2 1
298.68 1 373.3
Polos 37.336 - - 8 - -
6 0 58 - -
112.42 1 224.8
Warna 22.484 - - 5 - 67.452
0 0 40 - 3
463.13 746.8
Sub Total 74.684   29.729       29.729   74.884
1 40
1.852.52 2.987.3
TOTAL 298.736   118.914       118.914   299.536
3 60

Tabel 4.2
PT POLITEK
ANGGARAN KEBUTUHAN BAHAN PENOLONG (VERP)
PERIODE PRODUKSI SP JUMLAH
TRIWULAN I 22.484 0,0625 1.405,25
       
TRIWULAN II 22.484 0,0625 1.405,25
       
TRIWULAN III 22.484 0,0625 1.405,25
       
TRIWULAN IV 22.484 0,0625 1.405,25
       
TOTAL     5.621
 Tabel 4.3
PT POLITEK
ANGGARAN PEMBELIAN BAHAN TAHUN 2018
PEMBELIAN
PERIODE KEBUTUHA PERSEDIAA PERSEDIAA
JUMLAH HARGA/K
JENIS N N AKHIR N AWAL KG RP
G
TRIWULAN I
5.00
Mill 29.729 46.320 76.049 71.049 Rp 150 Rp 10.657.296
0
3.98
Semen PC 463.131 650.756 1.113.886 1.109.905 Rp 250 Rp 277.476.330
1
15.00
Pasir 746.840 764.340 1.511.180 1.496.180 Rp 10 Rp 14.961.800
0
3.00
Teraso 29.729 43.420 73.149 70.149 Rp 200 Rp 14.029.728
0
90
Semen CP 74.884 105.918 180.802 179.902 Rp 500 Rp 89.950.800
0
1
Verp 1.405 4.231 5.636 5.626 Rp 3.000 Rp 16.877.963
0
27.89
Sub Total 1.345.717 1.614.984 2.960.701 2.932.810 Rp 4.110 Rp 423.953.917
1
TRIWULAN II
46.32
Mill 29.729 52.116 81.844 35.524 Rp 150 Rp 5.328.648
0
650.75
Semen PC 463.131 742.577 1.205.708 554.953 Rp 250 Rp 138.738.165
6
764.34
Pasir 746.840 915.208 1.662.048 897.708 Rp 10 Rp 8.977.080
0
43.42
Teraso 29.729 48.766 78.494 35.074 Rp 200 Rp 7.014.864
0
105.91
Semen CP 74.884 120.984 195.868 89.951 Rp 500 Rp 44.975.400
8
 4.23
Verp 1.405 2.825 4.231 - Rp 3.000 Rp -
1
1.614.98
Sub Total 1.345.717 1.882.477 3.228.194 1.613.210 Rp 4.110 Rp 205.034.157
4
TRIWULAN III
52.11
Mill 29.729 34.229 63.957 11.841 Rp 150 Rp 1.776.216
6
742.57
Semen PC 463.131 464.431 927.562 184.984 Rp 250 Rp 46.246.055
7
915.20
Pasir 746.840 766.840 1.513.680 598.472 Rp 10 Rp 5.984.720
8
48.76
Teraso 29.729 30.729 60.457 11.691 Rp 200 Rp 2.338.288
6
120.98
Semen CP 74.884 76.084 150.968 29.984 Rp 500 Rp 14.991.800
4
2.82
Verp 1.405 1.420 2.825 - Rp 3.000 Rp -
5
1.882.47
Sub Total 1.345.717 1.373.732 2.719.449 836.973 Rp 4.110 Rp 71.337.079
7
TRIWULAN IV
34.22
Mill 29.729 4.500 34.229 - Rp 150 Rp -
9
464.43
Semen PC 463.131 1.300 464.431 - Rp 250 Rp -
1
766.84
Pasir 746.840 20.000 766.840 - Rp 10 Rp -
0
30.72
Teraso 29.729 1.000 30.729 - Rp 200 Rp -
9
76.08
Semen CP 74.884 1.200 76.084 - Rp 500 Rp -
4
1.42
Verp 1.405 15 1.420 - Rp 3.000 Rp -
0
 1.373.73
Sub Total 1.345.717 28.015 1.373.732 - Rp 4.110 Rp -
2
4.899.08
TOTAL 5.382.869 4.899.208 10.282.077 5.382.993 16.440 700.325.153
4

Perhitungan:

Mill Semen PC
Kebutuhan material 118.914 Kebutuhan material 1.852.523
(+) Persediaan akhir 4.500 (+) Persediaan akhir 1.300
Total tersedia 123.414 Total tersedia 1.853.823
(-) Persediaan awal 5.000 (-) Persediaan awal 3.981
Pembelian material 118.414 Pembelian material 1.849.842
Pembelian material (PT Apit) Pembelian material (Supplier PT Apit)
Pembayaran I (60%) 71.049 Pembayaran I (60%) 1.109.905
Pembayaran II (30%) 35.524 Pembayaran II (30%) 554.953
Pembayaran III (10%) 11.841 Pembayaran III (10%) 184.984
  118.414   1.849.842

Pasir Pembayaran I (50%) 1.496.180

Kebutuhan material 2.987.360 Pembayaran II (30%) 897.708
(+) Persediaan akhir 20.000 Pembayaran III (20%) 598.472
Total tersedia 3.007.360   2.992.360
(-) Persediaan awal 15.000
Pembelian material 2.992.360
Pembelian material (Supplier PT Bambang)
Teraso Kebutuhan material 118.914
(+) Persediaan akhir 1.000
Total tersedia 119.914
(-) Persediaan awal 3.000
Pembelian material 116.914
Pembelian material (Supplier PT Apit)
Pembayaran I (60%) 70.149
Pembayaran II (30%) 35.074
Pembayaran III (10%) 11.691
  116.914
 Semen CP
Kebutuhan material 299.536
Verp
(+) Persediaan akhir 1.200 Kebutuhan material 5.621
Total tersedia 300.736
(+) Persediaan akhir 15
(-) Persediaan awal 900 Total tersedia 5.636
Pembelian material 299.836
(-) Persediaan awal 10
Pembelian material (PT Apit)
Pembelian material 5.626
Pembayaran I (60%) 179.902 Pembelian material (Supplier PT
Pembayaran II (30%) 89.951 Carolina)
Pembayaran III (10%) 29.984 Pembayaran I (100%) 5.626
  299.836
 Tabel 4.4
PT POLITEK
ANGGARAN BIAYA BAHAN TAHUN 2018
TERASO POLOS WARNA TOTAL
PERIODE
JENIS Kebutuha Harga/K Harga/K Harga/K
Jumlah Kebutuhan Jumlah Kebutuhan Jumlah Kg Rp
n g g g
TRIWULAN I
Mill 29.729 150 Rp 4.459.290 - 150 Rp - - 150 Rp - 29.729 Rp 4.459.290
Semen PC 52.025 250 Rp 13.006.263 298.686 250 Rp 74.671.500 112.420 250 Rp 28.104.938 463.131 Rp 115.782.700
Pasir 148.643 10 Rp 1.486.430 373.358 10 Rp 3.733.575 224.840 10 Rp 2.248.395 746.840 Rp 7.468.400
Teraso 29.729 200 Rp 5.945.720 - 200 Rp - - 200 Rp - 29.729 Rp 5.945.720
Semen CP 7.432 500 Rp 3.716.075 - 500 Rp - 67.452 500 Rp 33.725.925 74.884 Rp 37.442.000
Verp - 3.000 Rp - - 3.000 Rp - 1.405 3.000 Rp 4.215.741 1.405 Rp 4.215.741
Sub Total 267.557   Rp 28.613.778 672.044   Rp 78.405.075 406.116   Rp 68.294.998 1.345.717 Rp 175.313.851
TRIWULAN II
Mill 29.729 150 Rp 4.459.290 - 150 Rp - - 150 Rp - 29.729 Rp 4.459.290
Semen PC 52.025 250 Rp 13.006.263 298.686 250 Rp 74.671.500 112.420 250 Rp 28.104.938 463.131 Rp 115.782.700
Pasir 148.643 10 Rp 1.486.430 373.358 10 Rp 3.733.575 224.840 10 Rp 2.248.395 746.840 Rp 7.468.400
Teraso 29.729 200 Rp 5.945.720 - 200 Rp - - 200 Rp - 29.729 Rp 5.945.720
Semen CP 7.432 500 Rp 3.716.075 - 500 Rp - 67.452 500 Rp 33.725.925 74.884 Rp 37.442.000
Verp - 3.000 Rp - - 3.000 Rp - 1.405 3.000 Rp 4.215.741 1.405 Rp 4.215.741
Sub Total 267.557   28.613.778 672.044   78.405.075 406.116   68.294.998 1.345.717 175.313.851
TRIWULAN III
Mill 29.729 150 Rp 4.459.290 - 150 Rp - - 150 Rp - 29.729 Rp 4.459.290
Semen PC 52.025 250 Rp 13.006.263 298.686 250 Rp 74.671.500 112.420 250 Rp 28.104.938 463.131 Rp 115.782.700
Pasir 148.643 10 Rp 1.486.430 373.358 10 Rp 3.733.575 224.840 10 Rp 2.248.395 746.840 Rp 7.468.400
Teraso 29.729 200 Rp 5.945.720 - 200 Rp - - 200 Rp - 29.729 Rp 5.945.720
Semen CP 7.432 500 Rp 3.716.075 - 500 Rp - 67.452 500 Rp 33.725.925 74.884 Rp 37.442.000
Verp - 3.000 Rp - - 3.000 Rp - 1.405 3.000 Rp 4.215.741 1.405 Rp 4.215.741
Sub Total 267.557   28.613.778 672.044   78.405.075 406.116   68.294.998 1.345.717 175.313.851
TRIWULAN IV
Mill 29.729 150 Rp 4.459.290 - 150 Rp - - 150 Rp - 29.729 Rp 4.459.290
Semen PC 52.025 250 Rp 13.006.263 298.686 250 Rp 74.671.500 112.420 250 Rp 28.104.938 463.131 Rp 115.782.700
Pasir 148.643 10 Rp 1.486.430 373.358 10 Rp 3.733.575 224.840 10 Rp 2.248.395 746.840 Rp 7.468.400
Teraso 29.729 200 Rp 5.945.720 - 200 Rp - - 200 Rp - 29.729 Rp 5.945.720
Semen CP 7.432 500 Rp 3.716.075 - 500 Rp - 67.452 500 Rp 33.725.925 74.884 Rp 37.442.000
Verp - 3.000 Rp - - 3.000 Rp - 1.405 3.000 Rp 4.215.741 1.405 Rp 4.215.741
Sub Total 267.557   28.613.778 672.044   78.405.075 406.116   68.294.998 1.345.717 175.313.851
TOTAL 1.070.230   Rp 114.455.110 2.688.174   Rp 313.620.300 1.624.465   Rp 273.179.993 5.382.869 Rp 701.255.403