Unit Pemeliharaan Dapur

Biaya Asli Rp 300,000 Rp 400,000

Square Meter 1,000 10,000
Porsi Makan 100
Jumlah Pegawai 10 20
Output (Kunjungan)

Direct Method
Unit Produksi R.Kelas I
Unit Penunjang Biaya Asli Rp1,200,000
Pemeliharaan Rp 300,000 Rp 65,217
Dapur Rp 400,000 Rp 64,865
Administrasi Rp 600,000 Rp 120,000
total Rp 1,450,082
Unit cost 5,800

Step Down Method

Biaya Asli Administrasi
Administrasi Rp 600,000
Pemeliharaan Rp 300,000
Dapur Rp 400,000
Rp 1,300,000
TOTAL COST
UNIT COST

Double Distribusi Pemeliharaan Dapur

Biaya Asli Rp300,000 Rp400,000
Pemeliharaan Rp11,111
Dapur Rp0
Administrasi Rp33,333 Rp66,667
hasil double dist tahap 1 Rp33,333 Rp77,778

Pemeliharaan
dapur
administrasi
hasil double dist tahap 2
ACTUAL UNIT COST

VARIABLE COST
FIXED COST
CAPACITY
NORMATIVE UNIT COST
 Administrasi R.Kelas I R.Kelas II R.Kelas III Apotik JUMLAH
Rp600,000 Rp1,200,000 Rp1,800,000 Rp1,600,000 Rp1,500,000 Rp7,400,000
Rp30,000 Rp50,000 60,000 60,000 60,000 271000
Rp1,000 Rp6,000 12,000 18,000 1,000 Rp 38,100
Rp30 Rp30 40 60 20 210
Rp250 400 600 1,500 Rp 2,750

R.Kelas II R.Kelas III Apotik JUMLAH CHECK DENOM

Rp1,800,000 Rp1,600,000 Rp1,500,000
Rp78,261 Rp78,261 Rp 78,261 Rp 300,000 Rp - 230,000
Rp129,730 Rp194,595 Rp 10,811 Rp 400,000 Rp - 37,000
Rp160,000 Rp240,000 Rp 80,000 Rp 600,000 Rp - 150
Rp2,167,991 Rp2,112,855 Rp1,669,072
Rp5,420 Rp3,521 1,113

Pemeliharaan Dapur R.Kelas I R.Kelas II R.Kelas III Apotik

Rp33,333 Rp66,667 100,000 133,333 200,000 66,667
Rp 72,464 Rp 86,957 Rp 86,957 Rp 86,957
75,676 151,351 227,027 12,613
248,139 371,641 513,984 166,236
Rp1,448,139 Rp2,171,641 Rp2,113,984 Rp1,666,236
5793 5429 3523 1111

administrasi R.Kelas I R.Kelas II R.Kelas III Apotik JUMLAH

Rp600,000 Rp1,200,000 Rp1,800,000 Rp1,600,000 Rp1,500,000 Rp7,400,000
Rp33,333 Rp55,556 66666.6666667 66666.6666667 66666.6666667 300000
Rp10,526 Rp63,158 126315.789474 189473.684211 10526.3157895 400000
Rp100,000 133333.333333 200000 66666.6666667 600000
Rp43,860 Rp1,418,713 Rp2,126,316 Rp2,056,140 Rp1,643,860 Rp7,400,000

BIAYA R.Kelas I R.Kelas II R.Kelas III Apotik JUMLAH

Rp33,333 Rp7,246 8,696 8,696 8,696 33,333
Rp77,778 Rp12,613 25,225 37,838 2,102 77,778
Rp43,860 Rp8,772 11,696 17,544 5,848 43,860
Rp1,447,344 Rp2,171,933 Rp2,120,218 Rp1,660,505 Rp7,400,000
Rp5,789 5429.83143326 3533.69616756
 DENOM DM

230000
37,000
150
2,750

JUMLAH CEK DENOM T

500,000
Rp 333,333
466,667
1,300,000
Rp7,400,000

CEK DENOM

CEK DENOM