Forecast Penjualan : Metode Least Square PT.

ABG
Tahun Penjualan (Y) X XY X^2 Anggaran Penju
2016 42,000 -2 - 84,000 4 Periode
2017 50,000 -1 - 50,000 1 TW 1
2018 66,000 0 - 0 TW 2
2019 45,000 1 45,000 1 TW 3
2020 50,000 2 100,000 4 TW 4
253,000 11,000 10 Jumlah

a 50,600
b 1,100
Y = 50.600 + 1.100X
Y (2020) = 50.600 + 1.100 (3)
Y (2020) = 53,900
harga 2020 30,800
 PT. ABG
Anggaran Penjualan 2020
Unit Jual Harga Total
16,170 30800 498,036,000
18,865 30800 581,042,000
10,780 30800 332,024,000
8,085 30800 249,018,000
53,900 1,660,120,000
 Anggaran Kebutuhan BB
Periode produksi SP A Kebutuhan BB A SP B
TW 1 2,000 5 10,000 2
TW 2 2,000 5 10,000 2
TW 3 2,000 5 10,000 2
TW 4 2,000 5 10,000 2
jumlah 8,000 40,000

Anggaran Pembelian BB A
Keterangan Triwulan I Triwulan II Triwulan III Triwulan IV
Kebutuhan 10,000 10,000 10,000 10,000
Persediaan Akhir (+) 2,000 2,000 2,000 1,000
Jumlah 12,000 12,000 12,000 11,000
Persediaan Awal (-) 2,000 2,000 2,000 2,000
Pembelian 10,000 10,000 10,000 9,000
Harga Beli 10,000 11,000 12,100 13,310
Nilai Pembelian Rp100,000,000 Rp110,000,000 Rp121,000,000 Rp119,790,000

Anggaran Pembelian BB B
Keterangan Triwulan I Triwulan II Triwulan III Triwulan IV
Kebutuhan 4,000 4,000 4,000 4,000
Persediaan Akhir (+) 1,000 1,000 1,000 1,500
Jumlah 5,000 5,000 5,000 5,500
Persediaan Awal (-) 1,000 1,000 1,000 1,000
Pembelian 4,000 4,000 4,000 4,500
Harga Beli 20,000 21,000 22,050 23,153
Nilai Pembelian Rp80,000,000 Rp84,000,000 Rp88,200,000 Rp104,186,250

BB A : FIFO
KETERANGAN Triwulan I Triwulan II
Unit Harga Nilai Unit
Persediaan Awal 2,000 Rp9,000 Rp18,000,000 2,000
Pembelian 10,000 Rp10,000 Rp100,000,000 10,000
Digunakan
10,000 2,000 Rp9,000 Rp18,000,000 2,000
8,000 Rp10,000 Rp80,000,000 8,000
Persediaan Akhir 2,000 Rp10,000 Rp20,000,000 2,000

KETERANGAN Triwulan III Triwulan IV

Unit Harga Nilai Unit
Persediaan Awal 2,000 Rp11,000 Rp22,000,000 2,000
Pembelian 10,000 Rp12,100 Rp121,000,000 9,000
Digunakan
10000 2,000 Rp11,000 Rp22,000,000 2,000
 8000 Rp12,100 Rp96,800,000 8,000
Persediaan Akhir 2,000 Rp12,100 Rp24,200,000 1,000

Anggaran Persediaan
Persediaan Bahan
Periode Baku
Triwulan I Rp20,000,000
Triwulan II Rp22,000,000
Triwulan III Rp24,200,000
Triwulan IV 13,310,000

Anggaran BB yg habis digunakan

Bahan Baku Yang
Periode Habis digunakan
Triwulan I Rp98,000,000
Triwulan II Rp108,000,000
Triwulan III Rp118,800,000
Triwulan IV Rp130,680,000
TOTAL Rp455,480,000
Kebutuhan BB B
4,000
4,000
4,000
4,000
16,000

Grand Total
40,000
1,000
41,000
2,000
39,000

Rp450,790,000

Grand Total
16,000
1,500
17,500
1,000
16,500

Rp356,386,250

Harga Nilai
10,000 Rp20,000,000
Rp11,000 Rp110,000,000

Rp10,000 Rp20,000,000
Rp11,000 Rp88,000,000
Rp11,000 Rp22,000,000

Harga Nilai
Rp12,100 Rp24,200,000
Rp13,310 Rp119,790,000

Rp12,100 Rp24,200,000
Rp13,310 Rp106,480,000
13,310 13,310,000
Kebijakan Stabilitas Produksi
TW 1 TW 2 TW 3 TW 4 Total
Rencana Penjualan 5,000 5,000 5,000 5,000 20,000
persediaan akhir (+) 5,625 6,250 6,875 7,500 7,500
barang tersedia dijual 10,625 11,250 11,875 12,500 27,500
persediaan awal (-) 5,000 5,625 6,250 6,875 5,000
rencana produksi 5,625 5,625 5,625 5,625 22,500

penjualann tahun 2020 20,000

penjualan per TW 5,000

Rencana Penjualan 20,000

persediaan akhir (+) 7,500
barang tersedia dijual 27,500
persediaan awal (-) 5,000
rencana produksi/th 22,500
rencana produksi/TW 5,625

Kebijakan Stabilitas Persediaan

TW 1 TW 2 TW 3 TW 4 Total
Rencana Penjualan 5,000 5,000 5,000 5,000 20,000
persediaan akhir (+) 5,625 6,250 6,875 7,500 7,500
barang tersedia dijual 10,625 11,250 11,875 12,500 27,500
persediaan awal (-) 5,000 5,625 6,250 6,875 5,000
rencana produksi 5,625 5,625 5,625 5,625 22,500

Persediaan Awal 5000

Persediaan Akhir 7500
Selisih Persediaan 2500
625
jika persediaan akhir > persediaan awal
Persediaan akhir persediaan awal + selisih per TW
TW 1 5625
TW 2 6250
TW 3 6875
TW 4 7500

Persediaan Awal 7500

Persediaan Akhir 5000
Selisih Persediaan 2500
625
Persediaan akhir persediaan awal - selisih per TW
TW 1 6875
TW 2 6250
TW 3 5625
TW 4 5000
tahun penjualan perusahaan (Rp) Harga (Rp) Penjualan (unit)
2018 800,000,000,000 1,000,000 800,000
2019 850,000,000,000 1,000,000 850,000
2020 1,200,000,000,000 1,250,000 960,000
2021 1,400,000,000,000 1,400,000 1,000,000
2022 1,800,000,000,000 1,500,000 1,200,000

penjualan tahun 2023 dalam negeri 1,020,000

luar negeri 180,000
dalam negeri luar negeri
TW 1 153,000 27,000
TW 2 204,000 36,000
TW 3 255,000 45,000
TW 4 408,000 72,000

harga jual 1,800,000 2,250,000

PT. CAHAYA MUTIARA

Anggaran Penjualan 2023
periode Dalam Negeri
Unit Jual Harga Total
TW 1 153,000 1,800,000 275,400,000,000
TW 2 204,000 1,800,000 367,200,000,000
TW 3 255,000 1,800,000 459,000,000,000
TW 4 408,000 1,800,000 734,400,000,000
1,020,000 1,836,000,000,000

PT. CAHAYA MUTIARA

Anggaran Produksi
TW 1 TW 2 TW 3
Rencana Penjualan 180,000 240,000 300,000
persediaan akhir (+) 50,000 75,000 100,000
barang tersedia dijual 230,000 315,000 400,000
persediaan awal (-) 125,000 50,000 75,000
rencana produksi 105,000 265,000 325,000
 Penjualan Industri
16,000,000
17,000,000
14,400,000
10,000,000
14,400,000

ARA
2023
Luar Negeri
Unit Jual Harga Total
27,000 2,250,000 60,750,000,000
36,000 2,250,000 81,000,000,000
45,000 2,250,000 101,250,000,000
72,000 2,250,000 162,000,000,000
180,000 405,000,000,000 2,241,000,000,000

TW 4 Total
480,000 1,200,000
100,000 100,000
580,000 1,300,000
100,000 125,000
480,000 1,175,000
 PT. CAHAYA MUTIARA
Anggaran Produksi
TW 1 TW 2 TW 3
Rencana Penjualan 180,000 240,000 300,000
persediaan akhir (+) 50,000 75,000 100,000
barang tersedia dijual 230,000 315,000 400,000
persediaan awal (-) 125,000 50,000 75,000
rencana produksi 105,000 265,000 325,000

PT. GGS
Anggaran Biaya TKL
periode produksi DLH tarif
TW 1 105,000 12 30,000
TW 2 265,000 12 30,000
TW 3 325,000 12 30,000
TW 4 480,000 12 30,000
TOTAL 1,175,000

PT. GGS
Anggaran Kebutuhan BBX
periode produksi SP Kebutuhan BB X
TW 1 105,000 8 840,000
TW 2 265,000 8 2,120,000
TW 3 325,000 8 2,600,000
TW 4 480,000 8 3,840,000
TOTAL 1,175,000 9,400,000

PT. GGS
Anggaran Pembelian BBX
TW 1 TW 2 TW 3
kebutuhan 840,000 2,120,000 2,600,000
pers. Akhir BB 100,000 50,000 50,000
jumlah 940,000 2,170,000 2,650,000
pers. Awal BB 50,000 100,000 50,000
pembelian 890,000 2,070,000 2,600,000
Harga beli BB 30,000 30,000 30,000
Nilai Pembelian 26,700,000,000 62,100,000,000 78,000,000,000

JIKA TIDAK ADA INFORMASI YANG JELAS MAKA PAKAILAH FIFO

METODE : FIFO
TW 1
unit harga nilai
persediaan awal 50,000 30,000 1,500,000,000
pembelian 890,000 30,000 26,700,000,000
-
kebutuhan 50,000 30,000 1,500,000,000
1,800,000 1,750,000 30,000 52,500,000,000
-
persediaan akhir - 860,000 30,000 - 25,800,000,000

Anggaran Persediaan

Periode Persediaan Bahan Baku

Triwulan I - 25,800,000,000
Triwulan II - 27,300,000,000
Triwulan III - 27,300,000,000
Triwulan IV - 27,300,000,000

Anggaran BB yg habis digunakan

Bahan Baku Yang Habis
Periode digunakan
Triwulan I 54,000,000,000
Triwulan II 63,600,000,000
Triwulan III 78,000,000,000
Triwulan IV 115,200,000,000
TOTAL 310,800,000,000
TW 4 Total
480,000 1,200,000
100,000 100,000
580,000 1,300,000
100,000 125,000
480,000 1,175,000 JAWABAN

total biaya TKL

37,800,000,000
95,400,000,000
117,000,000,000
172,800,000,000
423,000,000,000 JAWABAN
TW 4
3,840,000
50,000
3,890,000
50,000
3,840,000
30,000
115,200,000,000 282,000,000,000 JAWABAN

TW 2 TW 3
unit harga nilai
persediaan awal - 860,000 30,000 - 25,800,000,000 persediaan awal
pembelian 2,070,000 30,000 62,100,000,000 pembelian
-
kebutuhan - 860,000 30,000 - 25,800,000,000 kebutuhan
2,120,000 2,980,000 30,000 89,400,000,000 2,600,000
-
persediaan akhir - 910,000 30,000 - 27,300,000,000 persediaan akhir
1. produksi
2. DLH
 TW 3 TW 4
unit harga nilai unit harga
- 910,000 30,000 - 27,300,000,000 persediaan awal - 910,000 30,000
2,600,000 30,000 78,000,000,000 pembelian 3,840,000 30,000
-
- 910,000 30,000 - 27,300,000,000 kebutuhan - 910,000 30,000
3,510,000 30,000 105,300,000,000 3,840,000 4,750,000 30,000
-
- 910,000 30,000 - 27,300,000,000 persediaan akhir - 910,000 30,000
1. produksi
nilai
- 27,300,000,000
115,200,000,000
-
- 27,300,000,000
142,500,000,000
-
- 27,300,000,000
 tahun
2018
2019
2020
2021
2022

penjualan tahun 2023

TW 1
TW 2
TW 3
TW 4

harga jual

periode

TW 1
TW 2
TW 3
TW 4

Rencana Penjualan
persediaan akhir (+)
barang tersedia dijual
persediaan awal (-)
rencana produksi
penjualan perusahaan (Rp) Harga (Rp) Penjualan (unit) Penjualan Industri
800,000,000,000 1,000,000 800,000 16,000,000
850,000,000,000 1,000,000 850,000 17,000,000
1,200,000,000,000 1,250,000 960,000 14,400,000
1,400,000,000,000 1,400,000 1,000,000 10,000,000
1,800,000,000,000 1,500,000 1,200,000 14,400,000

dalam negeri 1,020,000

luar negeri 180,000
dalam negeri luar negeri
153,000 27,000
204,000 36,000
255,000 45,000
408,000 72,000

1,800,000 2,250,000

PT. CAHAYA MUTIARA

Anggaran Penjualan 2023
Dalam Negeri Luar Neger
Unit Jual Harga Total Unit Jual
153,000 1,800,000 275,400,000,000 27,000
204,000 1,800,000 367,200,000,000 36,000
255,000 1,800,000 459,000,000,000 45,000
408,000 1,800,000 734,400,000,000 72,000
1,020,000 1,836,000,000,000 180,000

PT. CAHAYA MUTIARA

Anggaran Produksi
TW 1 TW 2 TW 3 TW 4
180,000 240,000 300,000 480,000
50,000 75,000 100,000 100,000
230,000 315,000 400,000 580,000
125,000 50,000 75,000 100,000
105,000 265,000 325,000 480,000
 Luar Negeri
Harga Total
2,250,000 60,750,000,000
2,250,000 81,000,000,000
2,250,000 101,250,000,000
2,250,000 162,000,000,000
405,000,000,000 2,241,000,000,000

Total
1,200,000
100,000
1,300,000
125,000
1,175,000
 PT. CAHAYA MUTIARA
Anggaran Produksi
TW 1 TW 2 TW 3
Rencana Penjualan 180,000 240,000 300,000
persediaan akhir (+) 50,000 75,000 100,000
barang tersedia dijual 230,000 315,000 400,000
persediaan awal (-) 125,000 50,000 75,000
rencana produksi 105,000 265,000 325,000
 PT. CAH
Anggaran
periode
TW 4 Total TW 1
480,000 1,200,000 TW 2
100,000 100,000 TW 3
580,000 1,300,000 TW 4
100,000 125,000 TOTAL
480,000 1,175,000 JAWABAN

kebutuhan
pers. Akhir BB
jumlah
pers. Awal BB
pembelian
Harga beli BB
Nilai Pembelian

JIKA TIDAK ADA INFORMASI YANG JELAS MAKA

METODE : FIFO

persediaan awal
pembelian

kebutuhan
840,000

persediaan akhir

Anggaran Persediaan
Periode
Triwulan I
Triwulan II
Triwulan III
Triwulan IV
 Anggaran BB yg habis digunakan
Periode

Triwulan I
Triwulan II
Triwulan III
Triwulan IV
TOTAL
 PT. CAHAYA MUTIARA
Anggaran Kebutuhan BBX
produksi SP Kebutuhan BB X
105,000 8 840,000
265,000 8 2,120,000
325,000 8 2,600,000
480,000 8 3,840,000
1,175,000 9,400,000

PT. CAHAYA MUTIARA

Anggaran Pembelian BBX
TW 1 TW 2 TW 3 TW 4
840,000 2,120,000 2,600,000 3,840,000
100,000 50,000 50,000 50,000
940,000 2,170,000 2,650,000 3,890,000
50,000 100,000 50,000 50,000
890,000 2,070,000 2,600,000 3,840,000
30,000 30,000 30,000 30,000
26,700,000,000 62,100,000,000 78,000,000,000 115,200,000,000

DA INFORMASI YANG JELAS MAKA PAKAILAH FIFO

TW 1 TW 2
unit harga nilai
50,000 30,000 1,500,000,000 persediaan awal
890,000 30,000 26,700,000,000 pembelian
-
50,000 30,000 1,500,000,000 kebutuhan
790,000 30,000 23,700,000,000 2,120,000
-
100,000 30,000 3,000,000,000 persediaan akhir

Anggaran Persediaan
Persediaan Bahan Baku
3,000,000,000
1,500,000,000
1,500,000,000
1,500,000,000
nggaran BB yg habis digunakan
Bahan Baku Yang Habis
digunakan
25,200,000,000
63,600,000,000
78,000,000,000
115,200,000,000
282,000,000,000
 282,000,000,000 JAWABAN

TW 2 TW 3
unit harga nilai unit
100,000 30,000 3,000,000,000 persediaan awal 50,000
2,070,000 30,000 62,100,000,000 pembelian 2,600,000
-
100,000 30,000 3,000,000,000 kebutuhan 50,000
2,020,000 30,000 60,600,000,000 2,600,000 2,550,000
-
50,000 30,000 1,500,000,000 persediaan akhir 50,000
TW 3 TW 4
harga nilai unit harga
30,000 1,500,000,000 persediaan awal 50,000 30,000
30,000 78,000,000,000 pembelian 3,840,000 30,000
-
30,000 1,500,000,000 kebutuhan 50,000 30,000
30,000 76,500,000,000 3,840,000 3,790,000 30,000
-
30,000 1,500,000,000 persediaan akhir 50,000 30,000
 PT. CAHAYA MUTIARA
Anggaran Biaya TKL
periode produksi DLH tarif
TW 1 105,000 12 30,000
TW 2 265,000 12 30,000
TW 3 325,000 12 30,000
TW 4 480,000 12 30,000
TOTAL 1,175,000

nilai
1,500,000,000
115,200,000,000
-
1,500,000,000
113,700,000,000
-
1,500,000,000
IARA PT. CAHAYA MUTIARA
TKL anggaran BOP
total biaya TKL TW 1 60,000,000,000
37,800,000,000 TW 2 65,000,000,000
95,400,000,000 TW 3 65,000,000,000
117,000,000,000 TW 4 65,000,000,000
172,800,000,000
423,000,000,000 JAWABAN
 PT. CAHAYA MUTIARA
ANGGARAN HARGA POKOK PRODUKS
KETERANGAN TW 1
Persediaan BDP AWAL 0
BIAYA BAHAN BAKU 25,200,000,000
BIAYA TKL 37,800,000,000
BOP 60,000,000,000
Persediaan BDP AKHIR -
HARGA POKOK PRODUKSI 123,000,000,000
UNIT PRODUKSI 105,000
HPPROD/UNIT 1,171,429

Persediaan Barang Jadi Akhir Persediaan Barang Jadi Awal

Rp 50,000 Rp 125,000
Rp 75,000 Rp 50,000
Rp 100,000 Rp 75,000
Rp 100,000 Rp 100,000

ANGGARAN HARGA POKOK PENJUALAN --> U

KETERANGAN TW 1
PERSEDIAAN BARANG JADI AWAL Rp 146,428,571,429
HARGA POKOK PRODUKSI Rp 203,500,000,000
PERSEDIAAN BARANG JADI AKHIR Rp 58,571,428,571
HARGA POKOK PENJUALAN Rp 291,357,142,857
UNIT PENJUALAN 180,000
HPPENJUALAN/UNIT Rp 1,618,651

PT. CAHAYA MUTIARA

ANGGARAN LABA/RUGI
Penjualan :
>Dalam Negeri Rp 1,836,000,000,000
>Luar Negeri Rp 405,000,000,000
Total Penjualan
Harga Pokok Penjualan
Laba Bruto
Biaya Operasi :
>Biaya Aktivitas Adm Umum
>Biaya Pemasaran
Laba Operasi
Biaya Lain-lain
Laba Sebelum Pajak
Pajak (25%)

Laba Bersih
 PT. CAHAYA MUTIARA
ARAN HARGA POKOK PRODUKSI
TW 2 TW 3 TW 4
0 0 0
63,600,000,000 78,000,000,000 115,200,000,000
95,400,000,000 117,000,000,000 172,800,000,000
65,000,000,000 65,000,000,000 65,000,000,000
- - -
224,000,000,000 260,000,000,000 353,000,000,000
265,000 325,000 480,000
845,283 800,000 735,417

ARGA POKOK PENJUALAN --> UNIT JUAL

TW 2 TW 3 TW 4
Rp 42,264,150,943 Rp 60,000,000,000 Rp 73,541,666,667
Rp 273,000,000,000 Rp 273,000,000,000 Rp 257,000,000,000
Rp 63,396,226,415 Rp 80,000,000,000 Rp 73,541,666,667
Rp 251,867,924,528 Rp 253,000,000,000 Rp 257,000,000,000
240,000 240,000 240,000
Rp 1,049,450 Rp 1,054,167 Rp 1,070,833

Rp 2,241,000,000,000
Rp 1,053,225,067,385
Rp 1,187,774,932,615

Rp 150,000,000,000
Rp 187,500,000,000
Rp 850,274,932,615
Rp 62,500,000,000
Rp 787,774,932,615
Rp 196,943,733,154

Rp 590,831,199,461
 3,552,128 JAWABAN
888,032 JAWABAN

Rp 1,053,225,067,385