4. Anggaran jangka hayat aset tetap ASET TETAP J.Hayat (Thn) ASET TETAP J.Hayat (Thn)
dan kaedah pengiraan susut nilai: - 5 0 5
- 5 0 5
- 5 Mesin & Kelengkapan Kuari 5
- 5 0 5
- 5 0 5
- 5 0 5
KAEDAH PENGIRAAN SUSUT NILAI ASET TETAP (1=garis lurus, 2=baki berkurangan) 1
6. Anggaran nilai stok bahan mentah STOK BAHAN MENTAH AKHIR TAHUN RM STOK BARANG SIAP AKHIR TAHUN RM
dan barang siap pada akhir tahun: Nilai stok bahan mentah akhir tahun 1 Nilai stok barang siap akhir tahun 1
Nilai stok bahan mentah akhir tahun 2 Nilai stok barang siap akhir tahun 2
Nilai stok bahan mentah akhir tahun 3 Nilai stok barang siap akhir tahun 3
Nilai stok bahan mentah akhir tahun 4 Nilai stok barang siap akhir tahun 4
Nilai stok bahan mentah akhir tahun 5 Nilai stok barang siap akhir tahun 5
PENERIMAAN TUNAI
Modal Pemilik (Tunai) 100,000 0 0 0 0 0 0 0 0 0 0 0 100,000 0 0 0 0
Pinjaman Bank 3,445,850 0 0 0 0 0 0 0 0 0 0 0 3,445,850 0 0 0 0
Jualan Tunai 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 22,800,000 23,000,000 23,500,000 24,000,000 24,000,000
Kutipan Akaun Belum Terima 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
JUMLAH PENERIMAAN TUNAI 3,545,850 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 1,900,000 26,345,850 23,000,000 23,500,000 24,000,000 24,000,000
PEMBAYARAN TUNAI
Belanja Pentadbiran
Pengarah 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000 180,000 180,000 180,000 180,000
Pekeranian 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000 60,000 60,000 60,000 60,000
Utiliti 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000 24,000 24,000 24,000 24,000
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Belanja Pemasaran
Pengiklanan media sosial 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 240,000 240,000 240,000 240,000 240,000
Pengiklanan tabloid 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000 60,000 60,000 60,000 60,000
Pengiklanan komuniti 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 240,000 240,000 240,000 240,000 240,000
Pemasaran Am 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000 180,000 180,000 180,000 180,000
Gaji, KWSP, SOCSO (Pemasaran) 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000 60,000 60,000 60,000 60,000
Logistik Keluar 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000 120,000 120,000 120,000 120,000
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Belanja Operasi
Belian Tunai 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 15,000,000 15,000,000 15,000,000 16,000,000 16,000,000
Bayaran Akaun Belum Bayar 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Pengangkutan Masuk & Duti 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000 60,000 60,000 60,000 60,000
Gaji, KWSP, SOCSO (Operasi) 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 300,000 300,000 300,000 300,000 300,000
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Penyelenggaraan Mesin 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000 360,000 360,000 360,000 360,000
Sewa Jentera 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
Elektrik & Air 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 300,000 300,000 300,000 300,000 300,000
Perbelanjaan Lain 2,000 2,000 2,000 2,000 2,000 2,000
Pra-Operasi
Deposit (sewa, utiliti & sebagainya) 8,500 0 0 0 0 0 0 0 0 0 0 0 8,500 0 0 0 0
Pendaftaran & Lesen Perniagaan 3,000 0 0 0 0 0 0 0 0 0 0 0 3,000
Insurans & Cukai Jalan 3,000 0 0 0 0 0 0 0 0 0 0 0 3,000 3,000 3,000 3,000 3,000
Pelbagai Belanja 75,000 0 0 0 0 0 0 0 0 0 0 0 75,000
Aset Tetap
Belian Aset Tetap - Tanah & Bangunan 400,000 0 0 0 0 0 0 0 0 0 0 0 400,000 0 0 0 0
Belian Aset Tetap - Pelbagai 1,200,000 0 0 0 0 0 0 0 0 0 0 0 1,200,000 0 0 0 0
Bayaran Muka Sewa Beli 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Bayaran Balik Sewa Beli:
Pokok 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Faedah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Bayaran Balik Pinjaman:
Pokok 57,431 57,431 57,431 57,431 57,431 57,431 57,431 57,431 57,431 57,431 57,431 57,431 689,170 689,170 689,170 689,170 689,170
Faedah 14,358 14,358 14,358 14,358 14,358 14,358 14,358 14,358 14,358 14,358 14,358 14,358 172,293 137,834 103,376 68,917 34,459
Cukai 0 0 0 0 0 0 0 0 0 0 0 1,097,798 1,097,798 1,185,286 1,334,935 1,204,583 1,214,232
JUMLAH PEMBAYARAN TUNAI 1,689,500 1,605,789 1,603,789 1,603,789 1,603,789 1,603,789 1,603,789 1,603,789 1,603,789 1,603,789 1,603,789 1,603,789 2,701,587 22,034,761 20,401,290 20,516,480 21,351,670 21,326,860
LEBIHAN/(DEFISIT) 1,856,350 294,211 296,211 296,211 296,211 296,211 296,211 296,211 296,211 296,211 296,211 296,211 (801,587) 4,311,089 2,598,710 2,983,520 2,648,330 2,673,140
BAKI AWAL 1,856,350 2,150,561 2,446,773 2,742,984 3,039,196 3,335,407 3,631,619 3,927,830 4,224,042 4,520,253 4,816,465 5,112,676 0 4,311,089 6,909,799 9,893,319 12,541,648
BAKI AKHIR 1,856,350 2,150,561 2,446,773 2,742,984 3,039,196 3,335,407 3,631,619 3,927,830 4,224,042 4,520,253 4,816,465 5,112,676 4,311,089 4,311,089 6,909,799 9,893,319 12,541,648 15,214,788
INPUT PENYATA PENDAPATAN KUNCI KIRA-KIRA PRESTASI KEWANGAN © Ismail Ab.Wahab
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FRS BUSINESS JAYA SDN BHD
PENYATA KOS PENGELUARAN PRO FORMA
Bahan Mentah
Stok Awal 0 0 0 0 0
Belian Tahun Semasa 15,000,000 15,000,000 15,000,000 16,000,000 16,000,000
Stok Akhir 0 0 0 0 0
Jumlah Kos Bahan 15,000,000 15,000,000 15,000,000 16,000,000 16,000,000
Pengangkutan Masuk & Duti 60,000 60,000 60,000 60,000 60,000
15,060,000 15,060,000 15,060,000 16,060,000 16,060,000
Gaji, KWSP, SOCSO (Operasi) 300,000 300,000 300,000 300,000 300,000
Overhed Kilang
Susut Nilai Aset Tetap (Operasi) 240,000 240,000 240,000 240,000 240,000
0 0 0 0 0 0
Penyelenggaraan Mesin 360,000 360,000 360,000 360,000 360,000
Sewa Jentera 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
Elektrik & Air 300,000 300,000 300,000 300,000 300,000
Jumlah Kos Overhed Kilang 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000
Kos Pengeluaran 17,460,000 17,460,000 17,460,000 18,460,000 18,460,000
Tolak: Perbelanjaan
Belanja Pentadbiran 264,000 264,000 264,000 264,000 264,000
Belanja Pemasaran 900,000 900,000 900,000 900,000 900,000
Perbelanjaan Lain 2,000 2,000 2,000 2,000 2,000
Pendaftaran & Lesen 3,000
Insurans & Cukai Jalan 3,000 3,000 3,000 3,000 3,000
Pelbagai Belanja Pra-Operasi 75,000 0 0 0 0
Faedah Sewa Beli 0 0 0 0 0
Faedah Pinjaman 172,293 137,834 103,376 68,917 34,459
Susut Nilai Aset Tetap 0 0 0 0 0
Ekuiti Pemilik
Modal 100,000 100,000 100,000 100,000 100,000
Untung Bersih Terkumpul 2,822,909 5,870,789 9,303,479 12,400,978 15,523,288
2,922,909 5,970,789 9,403,479 12,500,978 15,623,288
Liabiliti Jangka Panjang
Baki Pinjaman 2,756,680 2,067,510 1,378,340 689,170 0
Baki Sewa Beli 0 0 0 0 0
2,756,680 2,067,510 1,378,340 689,170 0
Liabiliti Semasa
Akaun Belum Bayar 0 0 0 0 0
1.0 1.0
0.9 0.9
0.8 0.8
0.7 0.7
0.6 0.6
Nisbah
Nisbah
0.5 0.5
0.4 0.4
0.3 0.3
0.2 0.2
0.1 0.1
0.0 0.0
1 2 3 4 5 1 2 3 4 5
Tahun Tahun
15% 120%
100%
14%
80%
13% 60%
%
40%
12%
20%
11% 0%
1 2 3 4 5 1 2 3 4 5
Tahun Tahun
60% 1.0
0.9
50% 0.8
40% 0.7
0.6
Nisbah
30% 0.5
%
0.4
20% 0.3
10% 0.2
0.1
0% 0.0
1 2 3 4 5 1 2 3 4 5
Tahun Tahun