TUGAS PAPER PENGANGGARAN PERUSAHAAN

PENGANGGARAN PENJUALAN SATE TUSUK KUARTAL 4 TAHUN 2022

Nama:
1. Arafah Kusuma (022001702063)
2. Dimas Adhitya Rizqi (022001902064)
3. Mutiara Jannah (022001902045)

UNIVERSITAS TRISAKTI
2021
Diketahui:
Asumsi perhitungan penjualan menggunakan kuartal
1 hari = ± 36 porsi → 36 porsi x 30 = 1.080
Harga = Rp. 7,500 → 1 Porsi
Persediaan Awal → 300
Persediaan Akhir → 100
18 kg daging dan 15 kg bumbu kacang → 100 Porsi
Sate → 0.18 →Rp. 35,000
Bumbu →0.15 → Rp. 32,000
pemotongan daging sate dibutuhkan waktu 120 menit / 100 porsi dengan upah per jam Rp. 10,000,
sementara pembuatan bumbu dibutuhkan waktu 60 menit / 100 porsi dengan upah perjam Rp. 10,000
Biaya Produksi 2020 diasumsikan Rp. 15,000 dengan Biaya Produksi 2022 di asumsikan Rp. 20,000 dan
Harga Jual 2022 yaitu Rp. 7,500
Biaya transprotasi →160000

Ramalan Penjualan menggunakan Pola Teratur

Bulan Porsi Penjualan
Mei 800 alokasi → 20%
Juni 900 alokasi → 30%
Juli 1000 alokasi → 35%
Ags 1100 alokasi → 15%
total 3800
950 rata rata penjulan pada kuartal 4

Anggaran Penjualan
Sate Tusuk
Kuartal 4, Th. 2022

Dibawa Keliling
Bulan Vol. Penj. Harga Nilai Penj.
Sep 190 7,500 1,425,000
Okt 285 2,137,500
Nov 333 2,493,750
Des 143 1,068,750
 total 950 7,125,000

Anggaran Produksi
Sate Tusuk
Kuartal 4, Th. 2022

Rencana Penj 950

Pers. Akhir (+) 300
Jml. Prod. 1,250
Pers. Awal (-) 100
Rencana Prod. 1,150 288

Anggaran Produksi
Sate Tusuk
Kuartal 4, Th. 2022
Persediaan Akhir Stabil

ket 2021 Sep Okt Nov Des

Rencana Penj 950 190 285 333 143
Pers. Akhir (+) 300 300 300 300 300
Jml. Prod. 1,250 490 585 633 443
Pers. Awal (-) 100 100 300 300 300
Rencana Prod. 1,150 390 285 333 143

Anggaran Biaya BML

Sate Tusuk
Kuartal 4, Th. 2022

Sate Bumbu TOTAL

Bulan Produksi
Sp Keb Harga Biaya BML Sp Keb Harga Biaya BML BIAYA
Sep 390 0.18 70 35,000 2,457,000 0.15 59 32,000 1,872,000 4,329,000
Okt 285 51 1,795,500 43 1,368,000 3,163,500
Nov 333 60 2,097,900 50 1,598,400 3,696,300
Des 143 26 900,900 21 686,400 1,587,300
total 1151 207 7,251,300 173 5,524,800 12,776,100

Anggaran Pembelian BML

Sate Tusuk
Kuartal 4, Th. 2022

Pers. Jml. Pers. Pembelian Sate

Bulan keb
Akhir Prod Awal Vol Harga Nilai Pemb.
 Sep 70 100 170 100 70 35,000 2,450,000
Okt 51 100 151 100 51 1,785,000
Nov 60 100 160 100 60 2,100,000
Des 26 300 326 100 226 7,900,900
2022 207 300 807 100 407 14,235,900

Pers. Jml. Pers. Pembelian Bumbu

Bulan keb
Akhir Prod Awal Vol Harga Nilai Pemb.
Sep 59 100 159 100 59 32,000 1,872,000
Okt 43 100 143 100 43 1,368,000
Nov 50 100 150 100 50 1,598,400
Des 21 300 321 100 221 7,086,400
2022 173 300 773 100 373 11,924,800

Anggaran TKL
Sate Tusuk
Kuartal 4, Th. 2022

Jam Buruh Upah/

Bulan Produksi DLH Biaya TKL
Langsung Jam

Sep 390
1 1.2 468 10,000 4,680,000
2 0.6 234 10,000 2,340,000
Sub-total 7,020,000
Okt 285
1 1.2 342 10,000 3,420,000
2 0.6 171 10,000 1,710,000
Sub-total 5,130,000
Nov 333
1 1.2 399.6 10,000 3,996,000
2 0.6 199.8 10,000 1,998,000
Sub-total 5,994,000
Des 143
1 1.2 171.6 10,000 1,716,000
2 0.6 85.8 10,000 858,000
Sub-total 2,574,000
TOTAL 20,718,000

Anggaran Biaya Produksi

Sate Tusuk
Kuartal 4, Th. 2022

Ket. Sep Okt Nov Des

Produksi 390 285 333 143
BML 4,329,000 3,163,500 3,696,300 1,587,300
TKL 7,020,000 5,130,000 5,994,000 2,574,000
BOP 0 0 0 0
Total B. Prod. 11,349,000 8,293,500 9,690,300 4,161,300
Biaya Prod/porsi 29,100 29,100 29,144 29,202
Penilaian Persediaan Barang Jadi (LIFO)
Sate Tusuk
Kuartal 4, Th. 2022
Persediaan Akhir Stabil

Keterangan Sep Okt Nov Des

Persediaan Awal L 100 100 100 100
B 0 102 99 144
∑ 100 202 199 244
Produksi (+) B 390 285 333 143
Tersedia Dijual L 100 100 100 100
B 390 387 432 286
∑ 490 487 532 386
Penjualan (-) L 0 0 0 2
B 288 288 288 286
∑ 288 288 288 288
Persediaan Akhir L 100 100 100 98
B 102 99 144 0
∑ 202 199 244 98

FIFO
Keterangan Sep Okt Nov Des
Persediaan Awal L 100 0 0 0
B 0 202 199 244
∑ 100 202 199 244
Produksi (+) B 390 285 333 143
Tersedia Dijual L 100 0 0 0
B 390 487 532 386
∑ 490 487 532 386
Penjualan (-) L 100 0 0 0
B 188 288 288 288
∑ 288 288 288 288
Persediaan Akhir L 0 0 0 0
 B 202 199 244 98
∑ 202 199 244 98

Anggaran HPP (LIFO)

Sate Tusuk
Kuartal 4, Th. 2022
Persediaan Akhir Stabil

Keterangan Sep Okt Nov Des

Biaya Pers. Awal 1,500,000 3,030,000 2,985,000 3,652,500
Biaya Prod. (+) 11,349,000 8,293,500 9,690,300 4,161,300
Total Biaya 12,849,000 11,323,500 12,675,300 7,813,800
Biaya Pers. Akhir 4,040,000 3,980,000 4,870,000 1,960,000
HPP 8,809,000 7,343,500 7,805,300 5,853,800

FIFO
Keterangan Sep Okt Nov Des
Biaya Pers. Awal 1,500,000 - - -
Biaya Prod. (+) 11,349,000 8,293,500 9,690,300 4,161,300
Total Biaya 12,849,000 8,293,500 9,690,300 4,161,300
Biaya Pers. Akhir 4,040,000 3,980,000 4,870,000 1,960,000
HPP 8,809,000 4,313,500 4,820,300 2,201,300

Proyeksi L/R (LIFO)

Sate Tusuk
Kuartal 4, Th. 2022
Persediaan Akhir Stabil

Keterangan Sep Okt Nov Des

Penjualan 1,425,000 2,137,500 1,068,750 7,125,000
HPP (-) 8,809,000 7,343,500 7,805,300 5,853,800
Laba Kotor (7,384,000) (5,206,000) (6,736,550) 1,271,200
Biaya-Biaya (-) 160,000 160,000 160,000 160,000
EBIT (7,544,000) (5,366,000) (6,896,550) 1,111,200
Interest (-) - - - -
EBT (7,544,000) (5,366,000) (6,896,550) 1,111,200
Tax (20%) - - - -
EAT (7,544,000) (5,366,000) (6,896,550) 1,111,200

FIFO
Keterangan Sep Okt Nov Des
Penjualan 1,425,000 2,137,500 1,068,750 7,125,000
HPP (-) 8,809,000 4,313,500 4,820,300 2,201,300
Laba Kotor (7,384,000) (2,176,000) (3,751,550) 4,923,700
Biaya-Biaya (-) 160,000 160,000 160,000 160,000
EBIT (7,544,000) (2,336,000) (3,911,550) 4,763,700
Interest (-) - - - -
EBT (7,544,000) (2,336,000) (3,911,550) 4,763,700
Tax (20%) - - - -
EAT (7,544,000) (2,336,000) (3,911,550) 4,763,700