BIAYA
KETERANGAN JUMLAH UNIT
PDP AWAL 20
BB 100% 1,000,000
TKL 40% 100,000
BOP 40% 60,000
PDP PROSES AKHIR 30
BB 100% 4,500,000
TKL 70% 1,870,000
TOTAL BOP 70% 1,750,000
BB 30 100%
TKL 30 70%
BOP 30 70%
JUMLAH BIAYA UNIT DALAM PROSES AKHIR
PT. ASTRA
LAPORAN BIAYA PRODUKSI - DEPARTEMEN 1
JANUARI 2022
DATA KUANTITAS
BAHAN BAKU TKL
PDP AWAL 100% 40%
PDP PROSES
PDP PERIODE INI
UNIT DI TF KE DEPT 2
PDP AKHIR 100% 70%
BB 30*100%*50000
TKL 30*70%*19504,95
BOP 30*70%*17920,74
BTKL BOP
80 80
21
21 +
101 101 UNIT
JANUARI
4,500,000
1,870,000
1,750,000 +
8,120,000
BTKL BOP
100,000 60,000
1,870,000 1,750,000 +
1,970,000 1,810,000
101 101 /
19,504.95 17,920.79
BIAYA PER JUMLAH BIAYA
UNIT YANG DIBEBANKAN
50,000.00 1,500,000.00
19,504.95 409,603.96
17,920.79 376,336.63 +
2,285,940.59
KREDIT
4,500,000
1,870,000
1,750,000
4,000,000.00
1,560,396.04
1,433,663.37
RTEMEN 1
BOP KUANTITAS
40% 20
90 +
110
80
70% 30 +
110
JAWABKAN
JUMLAH UNIT EBIAYA PER UNIT
110 50,000.00
101 19,504.95
101 17,920.79 +
+ 87,425.74
AYA
6,994,059.41
1,500,000.00
409,603.96
376,336.63 +
2,285,940.59 +
9,280,000.00
-
DATA PRODUKSI
PDP AWAL (BB100%,TKL50%, BOP50%) 20
PDP 90
TF KE 2 80
PDP AKHIR (BB100%,TKL60%, BOP60%) 30
BIAYA
KETERANGAN JUMLAH
PDP AWAL 20
BB 100% 1,000,000
TKL 50% 100,000
BOP 50% 60,000
PDP PROSES BULAN INI
BB 100% 4,500,000
TKL 60% 1,870,000
TOTAL BOP 60% 1,750,000
THR Rp 10,000,000
PENGHASILAN BRUTO Rp 168,000,000 +
TOTAL PENGHASILAN BRUTO Rp 178,000,000
TOTAL BIAYA Rp 2,160,000 -
TOTAL PENGHASILAN NETTO Rp 175,840,000
PTKP (K/2) Rp 67,500,000 -
PAJAK TERHUTANG Rp 108,340,000
PPH TERHUTANG SETAHUN Rp 5,417,000
PPH THR TERHUTANG SETAHUN 5.417.000-4.917.000 Rp 500,000