USAHA DAGANG
KETERANGAN RUMAH MAKAN TOTAL
(UD)
SALES 700 500 1,200
VARIABLE EXPENSE 200 300 500
CONTRIBUTION MARGIN 500 200 700
FIXED EXPENSES:
DEPRECIATION (UNAVOIDABLE) 50 40 90
SALARY 100 80 180
ADVERTISING 50 50 100
MAINTENANCE 50 50 100
HEALTH INSURANCE 30 50 80
PROPERTY TAX (PBB) 20 30 50
TOTOL FIXED EXPENSES 300 300 600
OPERATING PROFIT (LOSS) 200 - 100 100
2 TQM:
QC REPORT
KETERANGAN 2,018 2,019 NAIK /TURUN
1 PREVENTION COST 300 600 300
2 APPRAISAL COST 400 700 300
3 INTERNAL FAILURE COST 600 400 - 200
4 EXTERNAL FAILURE COST 500 300 - 200
TOTAL QUALITY COST 1,800 2,000 200
SALES 20,000 25,000 5,000
PRODUKTIFITAS = SALES / QUAL COST =
11.11 12.50 1.39
EVALUASI PROGRAM:
PENYEBAB BELUM BERHASIL. MONITORING DAN EVALUASI
3 TARGET COSTING:
HARGA NORMAL PESAING
TARGET COST = TARGET PRICE - TARGET PROFIT HARGA JUAL PES- 4,000
=8.000 - (8.000 X 40% =3.200) LABA ABSOLUT
=4.800 YANG DIINGINKAN
PROGRAM MANAJEMEN:
1. VALUE ENGINEERING (REKAYASA NILAI) - FUNGSI PRODUK ( DESIAN PRODUK)
2. EFISIENSI BIAYA PRODUKSI YANG LAIN.
VERTICAL
BILA DITUTUP UD ANALYSIS
UD RUMAH MAKAN
700 100% 100%
200 60% 29%
500 40% 71%
0 0%
90 8% 7%
100 16% 14%
50 10% 7%
100 10% 7%
30 10% 4%
50 6% 3%
420 60% 43%
80 -20% 29%
- 20
200
220
20
%
100%
75%
-33%
-40%
11% INPUT
25% OUTPUT 40%
13% 14 2.89
26%