ANGGARAN BOP
TAHUN 2023
DEPARTEMEN PRODUKSI DEPARTEMEN JASA
BIAYA Pencampuran Pelintingan Pembungkusan Adm Pabrik Café Total
Gaji manajer 1,800,000 1,200,000 1,200,000 600,000 1,200,000 6,000,000
Bahan penolong 2,000,000 1,600,000 1,000,000 - - 4,600,000
Penyusutan pabrik 400,000 240,000 160,000 80,000 120,000 1,000,000
B. Listrik 150,000 300,000 450,000 150,000 450,000 1,500,000
B. pemeliharaan20%peny 80,000 48,000 32,000 160,000
Penyusutan mesin 500,000 500,000
Total 4,430,000 3,388,000 3,342,000 830,000 1,770,000 13,760,000
Alokasi biaya Café: 663,750 442,500 442,500 221,250 (1,770,000)
Alokasi biaya adminis. 450,536 300,357 300,357 (1,051,250)
Total b. stlh alokasi 5,544,286 4,130,857 4,084,857 - - 13,760,000
Produk X 2 JKL/unit ( 50%) 2,772,143 2,065,429 2,042,429 6,880,000
Produk Y 1 JKL/unit (25%) 1,386,071 1,032,714 1,021,214 3,440,000
Produk Z 1 JKL/unit (25%) 1,386,071 1,032,714 1,021,214 3,440,000