Sales Forcast 2022

Bulan
Menu
Mar'22 Apr'22 Mei'22 Jun'22 Jul - Des'22 Total
Ayam Rica-2 250 500 500 500 4,500 6,250
Ayam Kecap 0 0 250 250 1,500 2,000
Total 250 500 750 750 6,000 8,250

Keterangan
Kapasitas /hari
Harga jual
Jml hari kerja/bln
Target jual Sem-1/hari
Target jual Sem-2/hari
Target jual Sem-1/hari
Target jual Sem-2/hari
40 porsi (ayam rica/kecap)
20,000 ayam rica & kecap
25 hari
20 porsi ayam rica-2
30 porsi ayam rica-2
10 porsi ayam kecap
10 porsi ayam kecap

Perhitungan Laba/Rugi
Periode Maret s/d Desember 2022

Keterangan Debet Kredit

Penjualan 165,000,000
HPP (rica & kecap) 90,750,000 55.00% Modal / penjualan
Pendapatan kotor 74,250,000
Biaya-2
* Biaya Listrik & Air 950,000 100rb/bln x 9,5 bln
* Biaya Bensin 760,000 80rb/bln --> 1 org selama 9,5 bln
* Biaya Pulsa 1,140,000 2 org @ 60rb/bln, selama 9,5 bln
* Biayan Penyusutan 674,500 selama 9,5 bulan (lihat tabel disamping atas)
* Biaya Chef & Owner 28,500,000 @1.5jt/bln --> 2 org selama 9,5 bln
* Biaya Lain-2 475,500 475,000 /bln --> dibulatkan
Total Biaya-2 32,500,000
Laba/Rugi bersih 41,750,000
25.30%

Perhitungan BEP

Biaya Tetap : Jml Terjual Biaya Tetap Harga/unit Bi Var/unit BEP

Penyusutan (porsi) (Rp) (Rp) (Rp) (unit/porsi)
Biaya Chef & Owner 250 3,421,053 20,000 11,000 380
500 3,421,053 20,000 11,000 380
Biaya Variabel : 750 3,421,053 20,000 11,000 380
Bahan Baku 1000 3,421,053 20,000 11,000 380
Tenaga Kerja Langsung
Lain-2

Pay Back Periode (PBP) --> dilihat aliran cash bersih yang masuk (laba)

Keterangan 1/2 Maret Apr Mei Juni

Penjualan 5,000,000 10,000,000 15,000,000 15,000,000
HPP (rica & kecap) 2,750,000 5,500,000 8,250,000 8,250,000
Pendapatan kotor 2,250,000 4,500,000 6,750,000 6,750,000
Biaya-2
* Biaya Listrik & Air 50,000 100,000 100,000 100,000
* Biaya Bensin 40,000 80,000 80,000 80,000
* Biaya Pulsa 60,000 120,000 120,000 120,000
* Biayan Penyusutan 35,500 71,000 71,000 71,000
* Biaya Chef 1,500,000 3,000,000 3,000,000 3,000,000
* Biaya Lain-2 25,000 50,000 50,000 50,000
Tot Biaya 1,710,500 3,421,000 3,421,000 3,421,000
Laba/Rugi 539,500 1,079,000 3,329,000 3,329,000

539,500 1,618,500 4,947,500 8,276,500

(rugi) (rugi)

Keterangan Juli Agt Sep Okt Nov Des

Penjualan 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000
HPP (rica & kecap) 11,000,000 11,000,000 11,000,000 11,000,000 11,000,000 11,000,000
Pendapatan kotor 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000
Biaya-2
* Biaya Listrik & Air 100,000 100,000 100,000 100,000 100,000 100,000
* Biaya Bensin 80,000 80,000 80,000 80,000 80,000 80,000
* Biaya Pulsa 120,000 120,000 120,000 120,000 120,000 120,000
* Biayan Penyusutan 71,000 71,000 71,000 71,000 71,000 71,000
* Biaya Chef & Owner 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
* Biaya Lain-2 50,000 50,000 50,000 50,000 50,000 50,000
Tot Biaya 3,421,000 3,421,000 3,421,000 3,421,000 3,421,000 3,421,000
Laba/Rugi 5,579,000 5,579,000 5,579,000 5,579,000 5,579,000 5,579,000

13,855,500 19,434,500 25,013,500 30,592,500 36,171,500 41,750,500

PBP tercapai bulan Oktober (7,5 bulan)
 Perlengkapan Masak Ayam Rica/Kecap

Harga Sat Jumlah

No Perlengkapan Jml Sat
(Rp) (Rp)
1 Kompor Gas 1 pcs 500,000 500,000
2 Tabung Gas 1 pcs 160,000 160,000
3 Spatula 1 pcs 10,000 10,000
4 Rice Cooker 1 pcs 300,000 300,000
5 Kulkas 1 pcs 1,500,000 1,500,000
6 Wajan 1 pcs 30,000 30,000
7 Panci 1 pcs 50,000 50,000
Total 2,550,000

Keterangan
Ke-7 perlengkapan ini disusutkan selama 3 tahun 36 bln
(dibulatkan) 71,000 <----- 70,833

Perhitungan HPP
Untuk membuat 40 porsi Ayam Rica-2/Kecap

Sat Harga Sat Jumlah Keterangan

No Bahan Jml
(Rp) (Rp)
1 Ayam 8 kg 23,000 184,000
2 Bawang Merah 0.25 kg 40,000 10,000
3 Serai 2 pcs 5,000 10,000
4 Timun 1 pcs 10,000 10,000
5 Selada 2 kg 20,000 40,000
6 Cabai merah 1 kg 30,000 30,000
7 Cabai keriting 1 kg 20,000 20,000
8 Minyak 1 liter 20,000 20,000
9 Beras 5 kg 11,000 55,000
10 Gula 1 pcs 4,000 4,000
11 Garam 1 kg 1,500 1,500
12 Jahe 1 pcs 8,000 8,000
13 Kunyit 1 pcs 2,000 2,000
14 Sendok Plastik 40 pcs 150 6,000
15 Kantong Sedang 30 lbr 150 4,500
16 Kantong Besar 10 lbr 175 1,750
17 Bowl 40 pcs 400 16,000
18 Stiker 40 set 360 14,400
Total 437,150

Keterangan
Produk jadi : 40 porsi
Jumlah bahan : 437,150
HPP 10,929 ---> 11,000 (dibulatkan)
Diasumsikan HPP Ayam Rica-2 dan Ayam Kecap adalah sama

8,276,500 tot Mar-Juni

33,474,000 tot Jul-Des

41,750,500 tot Mar-Des