TABEL 3 DATA HISTORIS BIAYA DAN ALTERNATIF COST DRIVER DEPARTEMEN LOGPOND

ALTERNATIF COST DRIVER

TAHUN BULAN BIAYA JAM UNIT
JKL
TRANSPORT BAHAN
2017 JANUARI 88,422,841.74 4640 14555.97 27200
FEBRUARI 98,655,982.48 5278 13050.18 24000
MARET 102,377,124.57 5510 14388.66 22400
APRIL 93,074,269.35 4930 14890.59 25920
MEI 83,771,414.13 4350 12168 26560
JUNI 79,119,986.52 4060 13841.1 27840
JULI 89,353,127.26 4698 14449.5 24960
AGUSTUS 91,213,698.31 4814 12928.5 27520
SEPTEMBER 94,934,840.39 5046 11407.5 28480
OKTOBER 86,562,270.70 4524 10647 26880
NOVEMBER 94,004,554.87 4988 12320.1 30576
DESEMBER 96,795,411.44 5162 12624.3 31920
2018 JANUARI 92,800,655.96 4880 13232.7 28560
FEBRUARI 103,635,746.15 5551 11862.8 25200
MARET 107,575,778.95 5795 13080.6 23520
APRIL 97,725,696.96 5185 13536.9 27216
MEI 87,875,614.96 4575 12480 27888
JUNI 82,950,573.97 4270 14196 29232
JULI 93,785,664.16 4941 14820 26208
AGUSTUS 95,755,680.56 5063 13260 28896
SEPTEMBER 99,695,713.36 5307 11700 29904
OKTOBER 90,830,639.56 4758 10920 28160
NOVEMBER 98,710,705.16 5246 12636 32032
DESEMBER 101,665,729.76 5429 12948 33440
2019 JANUARI 97,178,470.18 5104 13572 29920
FEBRUARI 108,615,509.83 5805.8 12168 26400
MARET 112,774,433.34 6061 13416 24640
APRIL 102,377,124.57 5423 13884 28512
MEI 91,979,815.79 4785 13384.8 29216
JUNI 86,781,161.41 4466 15225.21 30624
JULI 98,218,201.06 5167.8 15894.45 27456
AGUSTUS 100,297,662.81 5295.4 14221.35 30272
SEPTEMBER 104,456,586.32 5550.6 12548.25 31328
OKTOBER 95,099,008.43 4976.4 11711.7 25600
NOVEMBER 103,416,855.44 5486.8 13552.11 29120
DESEMBER 106,536,048.08 5678.2 13886.73 30400
0.998 -0.038 -0.074
A 11,407,604.664
B 16,675.88
X 1.00
Y 11,424,246.38
TABEL DATA 4. DATA HISTORIS BIAYA DAN ALTERNATIF COST DRIVER DEPT DRY VENEER
ALTERNATIF COST DRIVER
TAHUN BULAN BIAYA UNIT UNIT
JKL
BAHAN PRODUKSI
JANUARI 61,838,050.00 19034.73 27,000.00 9,030.00
FEBRUARI 55,974,750.00 17065.62 24,000.00 9,345.00
MARET 53,043,100.00 18815.94 22,400.00 8,820.00
APRIL 59,492,730.00 19472.31 25,920.00 10,032.75
MEI 60,665,390.00 15912 26,560.00 10,473.75
JUNI 63,010,710.00 18099.9 27,840.00 9,371.25
2017 JULI 57,733,740.00 18895.5 24,960.00 8,268.75
AGUSTUS 62,424,380.00 16906.5 27,520.00 7,717.50
SEPTEMBER 64,183,370.00 14917.5 28,480.00 8,930.25
OKTOBER 61,665,600.00 13923 26,880.00 9,150.75
NOVEMBER 68,494,620.00 16110.9 30,576.00 9,591.75
DESEMBER 70,977,900.00 16508.7 31,920.00 8,599.50
JANUARI 64,769,700.00 17304.3 28,200.00 9,481.50
FEBRUARI 58,561,500.00 15514.2 25,200.00 9,812.25
MARET 55,457,400.00 17105.4 23,520.00 9,240.00
APRIL 62,286,420.00 17702.1 27,216.00 10,510.50
MEI 63,528,060.00 16320 27,888.00 10,972.50
JUNI 66,011,340.00 18564 29,232.00 9,817.50
2018 JULI 60,423,960.00 19380 27,800.00 8,662.50
AGUSTUS 65,390,520.00 17340 28,896.00 8,085.00
SEPTEMBER 67,252,980.00 15300 29,904.00 9,355.50
OKTOBER 64,424,800.00 14280 28,160.00 9,586.50
NOVEMBER 71,633,210.00 16524 32,032.00 10,048.50
DESEMBER 74,254,450.00 16932 33,440.00 9,009.00
JANUARI 67,701,350.00 17748 29,920.00 9,933.00
FEBRUARI 61,148,250.00 15912 26,300.00 10,279.50
MARET 57,871,700.00 17544 23,500.00 8,400.00
APRIL 65,080,110.00 18156 28,512.00 9,555.00
MEI 66,390,730.00 17503.2 28,700.00 9,975.00
JUNI 69,011,970.00 19909.89 29,700.00 8,925.00
JULI 63,114,180.00 20785.05 27,456.00 7,875.00
2019 AGUSTUS 68,356,660.00 18597.15 30,272.00 7,350.00
SEPTEMBER 70,322,590.00 16409.25 31,328.00 8,505.00

OKTOBER 58,906,400.00 15315.3 25,600.00 8,715.00

NOVEMBER 65,356,030.00 17721.99 29,120.00 9,135.00

DESEMBER 67,701,350.00 18159.57 30,480.00 8,190.00
-0.072 0.985 -0.043
A 11,330,738.533
B 1,874.497
X 0.985
Y 11,332,584.612
DEPT DRY VENEER
DRIVER
JAM MESIN
4,320.00
3,840.00
3,584.00
4,147.20
4,249.60
4,454.40
3,993.60
4,403.20
4,556.80
4,300.80
4,892.16
5,107.20
4,512.00
4,032.00
3,763.20
4,354.56
4,462.08
4,677.12
4,448.00
4,623.36
4,784.64
4,505.60
5,125.12
4,200.00
4,787.20
4,208.00
3,760.00
4,561.92
4,592.00
4,752.00
4,392.96
4,843.52
5,012.48

4,096.00

4,659.20
4,876.80
0.867
 TABEL DATA 5. DATA HISTORIS BIAYA DAN ALTERNATIF COST DRIVER DEPARTEMEN PULPING VENEER
ALTERNATIF COST DRIVER
TAHUN BULAN BIAYA
JKL UNIT BAHAN UNIT PRODUKSI JAM MESIN

JANUARI 174,075,644.47 22,393.80 27,000.00 9,030.00 9,561.60

FEBRUARI 159,171,267.46 20,077.20 24,000.00 9,345.00 10,022.40
MARET 172,419,602.58 22,136.40 22,400.00 8,820.00 8,985.60
APRIL 177,387,728.25 22,908.60 25,920.00 10,032.75 9,907.20
MEI 148,537,735.32 18,720.00 26,560.00 10,473.75 10,252.80
JUNI 164,836,673.93 21,294.00 27,840.00 9,371.25 9,676.80
2017 JULI 170,763,560.69 22,230.00 24,960.00 8,268.75 11,007.36
AGUSTUS 155,946,343.78 19,890.00 27,520.00 7,717.50 11,491.20
SEPTEMBER 141,129,126.86 17,550.00 28,480.00 8,930.25 10,281.60
OKTOBER 133,720,518.41 16,380.00 26,880.00 9,150.75 9,072.00
NOVEMBER 150,019,457.01 18,954.00 30,576.00 9,591.75 8,467.20
DESEMBER 152,982,900.39 19,422.00 31,920.00 8,599.50 9,797.76
JANUARI 158,909,787.16 20,358.00 28,200.00 9,481.50 10,039.68
FEBRUARI 145,574,291.94 18,252.00 25,200.00 9,812.25 10,523.52
MARET 157,428,065.47 20,124.00 23,520.00 9,240.00 9,434.88
APRIL 161,873,230.54 20,826.00 27,216.00 10,510.50 10,402.56
MEI 155,510,543.28 19,200.00 27,888.00 10,972.50 10,765.44
JUNI 172,768,242.98 21,840.00 29,232.00 9,817.50 10,137.60
2018 JULI 179,043,770.15 22,800.00 27,800.00 8,662.50 11,531.52
AGUSTUS 163,354,952.24 20,400.00 28,896.00 8,085.00 12,038.40
SEPTEMBER 147,666,134.33 18,000.00 29,904.00 9,355.50 10,771.20
OKTOBER 139,821,725.37 16,800.00 28,160.00 9,586.50 9,504.00
NOVEMBER 157,079,425.07 19,440.00 32,032.00 10,048.50 8,870.40
DESEMBER 160,217,188.65 19,920.00 33,440.00 9,009.00 10,264.32
JANUARI 166,492,715.82 20,880.00 29,920.00 9,933.00 10,517.76
FEBRUARI 152,372,779.70 18,720.00 26,300.00 10,279.50 11,024.64
MARET 164,923,834.03 20,640.00 23,500.00 8,400.00 9,884.16
APRIL 169,630,479.40 21,360.00 28,512.00 9,555.00 10,897.92
MEI 162,483,351.24 20,592.00 28,700.00 9,975.00 11,278.08
JUNI 180,699,812.04 23,423.40 29,700.00 8,925.00 9,216.00
2019
JULI 187,323,979.60 24,453.00 27,456.00 7,875.00 10,483.20
AGUSTUS 170,763,560.69 21,879.00 30,272.00 7,350.00 10,944.00
SEPTEMBER 154,203,141.79 19,305.00 31,328.00 8,505.00 9,792.00
OKTOBER 145,922,932.34 18,018.00 25,600.00 8,715.00 8,640.00
NOVEMBER 164,139,393.13 20,849.40 29,120.00 9,135.00 8,064.00
DESEMBER 167,451,476.91 21,364.20 30,480.00 8,190.00 9,331.20
0.991 -0.039 -0.271 0.172
A 28,060,257.430
B 6,530.594
X 0.991
Y 28,066,727.303
 TABEL DATA 6. DATA HISTORIS BIAYA DAN ALTERNATIF COST DRIVER DEPARTEMEN PRESS
MACHINE
ALTERNATIF COST DRIVER
TAHUN BULAN BIAYA
JKL UNIT BAHAN UNIT PRODUKSI
JANUARI 190,261,700.00 11,196.90 27,000.00 9,030.00
FEBRUARI 196,654,550.00 10,038.60 24,000.00 9,345.00
MARET 187,504,000.00 11,068.20 22,400.00 8,820.00
APRIL 212,323,300.00 11,454.30 25,920.00 10,032.75
MEI 221,348,500.00 9,360.00 26,560.00 10,473.75
JUNI 198,785,500.00 10,647.00 27,840.00 9,371.25
2017 JULI 176,222,500.00 11,115.00 24,960.00 8,268.75
AGUSTUS 164,941,000.00 9,945.00 27,520.00 7,717.50
SEPTEMBER 189,760,300.00 8,775.00 28,480.00 8,930.25
OKTOBER 194,272,900.00 8,190.00 26,880.00 9,150.75
NOVEMBER 203,298,100.00 9,477.00 30,576.00 9,591.75
DESEMBER 182,991,400.00 9,711.00 31,920.00 8,599.50
JANUARI 201,041,800.00 10,179.00 28,200.00 9,481.50
FEBRUARI 207,810,700.00 9,126.00 25,200.00 9,812.25
MARET 197,532,000.00 10,062.00 23,520.00 9,240.00
APRIL 223,730,150.00 10,413.00 27,216.00 10,510.50
MEI 233,256,750.00 9,600.00 27,888.00 10,972.50
JUNI 209,440,250.00 10,920.00 29,232.00 9,817.50
2018 JULI 185,623,750.00 11,400.00 27,800.00 8,662.50
AGUSTUS 173,715,500.00 10,200.00 28,896.00 8,085.00
SEPTEMBER 199,913,650.00 9,000.00 29,904.00 9,355.50
OKTOBER 204,676,950.00 8,400.00 28,160.00 9,586.50
NOVEMBER 214,203,550.00 9,720.00 32,032.00 10,048.50
DESEMBER 192,768,700.00 9,960.00 33,440.00 9,009.00
JANUARI 211,821,900.00 10,440.00 29,920.00 9,933.00
FEBRUARI 218,966,850.00 9,360.00 26,300.00 10,279.50
MARET 177,476,000.00 10,320.00 23,500.00 8,400.00
APRIL 200,916,450.00 10,680.00 28,512.00 9,555.00
MEI 209,440,250.00 10,296.00 28,700.00 9,975.00
JUNI 188,130,750.00 11,711.70 29,700.00 8,925.00
2019
JULI 166,821,250.00 12,226.50 27,456.00 7,875.00
AGUSTUS 156,166,500.00 10,939.50 30,272.00 7,350.00
SEPTEMBER 179,606,950.00 9,652.50 31,328.00 8,505.00
OKTOBER 183,868,850.00 9,009.00 25,600.00 8,715.00
NOVEMBER 192,392,650.00 10,424.70 29,120.00 9,135.00
DESEMBER 173,214,100.00 10,682.10 30,480.00 8,190.00
-0.303 -0.044 0.998
A 1,064,662.640
B 21,111.329
X 0.998
Y 1,085,731.792
EPARTEMEN PRESS

DRIVER
JAM MESIN
11,952.00
12,528.00
11,232.00
12,384.00
12,816.00
12,096.00
13,759.20
14,364.00
12,852.00
11,340.00
10,584.00
12,247.20
12,549.60
13,154.40
11,793.60
13,003.20
13,456.80
12,672.00
14,414.40
15,048.00
13,464.00
11,880.00
11,088.00
12,830.40
13,147.20
13,780.80
12,355.20
13,622.40
14,097.60
11,520.00
13,104.00
13,680.00
12,240.00
10,800.00
10,080.00
11,664.00
-0.074
 TABEL DATA 7. DATA HISTORIS BIAYA DAN ALTERNATIF COST DRIVER DEPARTEMEN
FINISHING
ALTERNATIF COST DRIVER
TAHUN BULAN BIAYA UNIT
JKL UNIT BAHAN
PRODUKSI
JANUARI 210,618,500.00 21274.11 27,000.00 9,030.00
FEBRUARI 217,337,750.00 19073.34 24,000.00 9,345.00
MARET 207,720,000.00 21029.58 22,400.00 8,820.00
APRIL 233,806,500.00 21763.17 25,920.00 10,032.75
MEI 243,292,500.00 17784 26,560.00 10,473.75
JUNI 219,577,500.00 20229.3 27,840.00 9,371.25
2017 JULI 195,862,500.00 21118.5 24,960.00 8,268.75
AGUSTUS 184,005,000.00 18895.5 27,520.00 7,717.50
SEPTEMBER 210,091,500.00 16672.5 28,480.00 8,930.25
OKTOBER 214,834,500.00 15561 26,880.00 9,150.75
NOVEMBER 224,320,500.00 18006.3 30,576.00 9,591.75
DESEMBER 202,977,000.00 18450.9 31,920.00 8,599.50
JANUARI 221,949,000.00 19340.1 28,200.00 9,481.50
FEBRUARI 229,063,500.00 17339.4 25,200.00 9,812.25
MARET 218,260,000.00 19117.8 23,520.00 9,240.00
APRIL 245,795,750.00 19784.7 27,216.00 10,510.50
MEI 255,808,750.00 18240 27,888.00 10,972.50
JUNI 230,776,250.00 20748 29,232.00 9,817.50
2018 JULI 205,743,750.00 21660 27,800.00 8,662.50
AGUSTUS 193,227,500.00 19380 28,896.00 8,085.00
SEPTEMBER 220,763,250.00 17100 29,904.00 9,355.50
OKTOBER 225,769,750.00 15960 28,160.00 9,586.50
NOVEMBER 235,782,750.00 18468 32,032.00 10,048.50
DESEMBER 213,253,500.00 18924 33,440.00 9,009.00
JANUARI 233,279,500.00 19836 29,920.00 9,933.00
FEBRUARI 240,789,250.00 17784 26,300.00 10,279.50
MARET 197,180,000.00 19608 23,500.00 8,400.00
APRIL 221,817,250.00 20292 28,512.00 9,555.00
MEI 230,776,250.00 19562.4 28,700.00 9,975.00
JUNI 208,378,750.00 22252.23 29,700.00 8,925.00
2019
JULI 185,981,250.00 23230.35 27,456.00 7,875.00
AGUSTUS 174,782,500.00 20785.05 30,272.00 7,350.00
SEPTEMBER 199,419,750.00 18339.75 31,328.00 8,505.00
OKTOBER 203,899,250.00 17117.1 25,600.00 8,715.00
NOVEMBER 212,858,250.00 19806.93 29,120.00 9,135.00
DESEMBER 192,700,500.00 20295.99 30,480.00 8,190.00
-0.3027 -0.0436 0.9980
A 11,761,621.881
B 22,189.211
X 0.998
Y 11,783,766.762
ER DEPARTEMEN
DRIVER
JAM MESIN
6,772.80
7,099.20
6,364.80
7,017.60
7,262.40
6,854.40
7,796.88
8,139.60
7,282.80
6,426.00
5,997.60
6,940.08
7,111.44
7,454.16
6,683.04
7,368.48
7,625.52
7,180.80
8,168.16
8,527.20
7,629.60
6,732.00
6,283.20
7,270.56
7,450.08
7,809.12
7,001.28
7,719.36
7,988.64
6,528.00
7,425.60
7,752.00
6,936.00
6,120.00
5,712.00
6,609.60
-0.0740
TABEL DATA 8. DATA HISTORIS BIAYA DAN ALTERNATIF COST DRIVER DEPARTEMEN PACKING
ALTERNATIF COST DRIVER
TAHUN BULAN BIAYA
JKL UNIT BAHAN UNIT PRODUKSI JAM MESIN
JANUARI 17,149,154.21 23513.49 27,000.00 9,030.00 5,179.20
FEBRUARI 17,572,961.92 21081.06 24,000.00 9,345.00 5,428.80
MARET 16,966,335.20 23243.22 22,400.00 8,820.00 4,867.20
APRIL 18,611,706.29 24054.03 25,920.00 10,032.75 5,366.40
MEI 19,210,023.05 19656 26,560.00 10,473.75 5,553.60
JUNI 17,714,231.15 22358.7 27,840.00 9,371.25 5,241.60
2017 JULI 16,218,439.25 23341.5 24,960.00 8,268.75 5,962.32
AGUSTUS 15,470,543.30 20884.5 27,520.00 7,717.50 6,224.40
SEPTEMBER 17,115,914.39 18427.5 28,480.00 8,930.25 5,569.20
OKTOBER 17,415,072.77 17199 26,880.00 9,150.75 4,914.00
NOVEMBER 18,013,389.53 19901.7 30,576.00 9,591.75 4,586.40
DESEMBER 16,667,176.82 20393.1 31,920.00 8,599.50 5,307.12
JANUARI 17,863,810.34 21375.9 28,200.00 9,481.50 5,438.16
FEBRUARI 18,312,547.91 19164.6 25,200.00 9,812.25 5,700.24
MARET 17,631,131.60 21130.2 23,520.00 9,240.00 5,110.56
APRIL 19,367,912.20 21867.3 27,216.00 10,510.50 5,634.72
MEI 19,999,468.78 20160 27,888.00 10,972.50 5,831.28
JUNI 18,420,577.33 22932 29,232.00 9,817.50 5,491.20
2018 JULI 16,841,685.88 23940 27,800.00 8,662.50 6,246.24
AGUSTUS 16,052,240.15 21420 28,896.00 8,085.00 6,520.80
SEPTEMBER 17,789,020.75 18900 29,904.00 9,355.50 5,834.40
OKTOBER 18,104,799.04 17640 28,160.00 9,586.50 5,148.00
NOVEMBER 18,736,355.62 20412 32,032.00 10,048.50 4,804.80
DESEMBER 17,315,353.31 20916 33,440.00 9,009.00 5,559.84
JANUARI 18,578,466.47 21924 29,920.00 9,933.00 5,697.12
FEBRUARI 19,052,133.91 19656 26,300.00 10,279.50 5,971.68
MARET 16,301,538.80 21672 23,500.00 8,400.00 5,353.92
APRIL 17,855,500.39 22428 28,512.00 9,555.00 5,903.04
MEI 18,420,577.33 21621.6 28,700.00 9,975.00 6,108.96
JUNI 17,007,884.98 24594.57 29,700.00 8,925.00 4,992.00
2019
JULI 15,595,192.63 25675.65 27,456.00 7,875.00 5,678.40
AGUSTUS 14,888,846.45 22972.95 30,272.00 7,350.00 5,928.00
SEPTEMBER 16,442,808.04 20270.25 31,328.00 8,505.00 5,304.00
OKTOBER 16,725,346.51 18918.9 25,600.00 8,715.00 4,680.00
NOVEMBER 17,290,423.45 21891.87 29,120.00 9,135.00 4,368.00
DESEMBER 16,019,000.33 22432.41 30,480.00 8,190.00 5,054.40
-0.303 -0.044 0.998 -0.074
A 4,606,522.640
B 1,399.555
X 0.998
Y 4,607,919.399
0.9980022
 TABEL 10. DAFTAR % ALOKASI BIAYA DEPARTEMEN

PT SELARAS ALAM
REKAPITULASI ESTIMASI BOP DENGAN DATA HIST
DEPARTEMEN JASA SUMBER TENAGA
BIAYA DEPARTEMEN JASA Rp400,000,000.00
DEPARTEMEN PRODUKSI
LOG POND Rp20,000,000.00 5%
DRY VENEER Rp80,000,000.00 20%
PULPING VENEER Rp120,000,000.00 30%
PRESS MACHINE Rp120,000,000.00 30%
FINISHING Rp40,000,000.00 10%
PACKAGING Rp20,000,000.00 5%
TABEL 10. DAFTAR % ALOKASI BIAYA DEPARTEMEN JASA

PT SELARAS ALAM
REKAPITULASI ESTIMASI BOP DENGAN DATA HISTORIS
PERAWATAN & PERBAIKAN PRASARANA
Rp200,000,000.00 Rp200,000,000.00

Rp20,000,000.00 10% Rp10,000,000.00

Rp30,000,000.00 15% Rp20,000,000.00
Rp40,000,000.00 20% Rp50,000,000.00
Rp60,000,000.00 30% Rp60,000,000.00
Rp30,000,000.00 15% Rp40,000,000.00
Rp20,000,000.00 10% Rp20,000,000.00
 PRASARANA
Rp200,000,000.00

5% Rp50,000,000
10% Rp130,000,000
25% Rp210,000,000
30% Rp240,000,000
20% Rp110,000,000
10% Rp60,000,000
 PT SELARAS ALAM
REKAPITULASI ESTIMASI BOP DENGAN DATA HISTORIS
BIAYA
NO DEPARTEMEN COST DRIVER
TETAP VARIABEL
1 LOG POND JAM TRANSPORT Rp11,407,604.66 Rp16,675.88
2 DRY VENEER UNIT BAHAN Rp11,330,738.53 Rp1,874.50
3 PULPING VEENER JAM TRANSPORT Rp28,060,257.43 Rp6,530.59
4 PRESS MACHINE UNIT PRODUKSI Rp1,064,662.64 Rp21,111.33
5 FINISHING UNIT PRODUKSI Rp11,761,621.88 Rp22,189.21
6 PACKING UNIT PRODUKSI Rp4,606,522.64 Rp1,399.55

Berdasarkan pertimbangan pada tahun 2020 perusahaan mengestimasi perubahan sebagai berikut

PT SELARAS ALAM
REKAPITULASI ESTIMASI BOP DENGAN DATA HISTORIS
BIAYA
NO DEPARTEMEN COST DRIVER
TETAP VARIABEL
1 LOG POND JAM TRANSPORT Rp11,863,908.85 Rp17,509.67
2 DRY VENEER UNIT BAHAN Rp11,557,353.30 Rp1,930.73
3 PULPING VEENER JKL Rp28,621,462.58 Rp6,661.21
4 PRESS MACHINE UNIT PRODUKSI Rp1,085,955.89 Rp21,744.67
5 FINISHING UNIT PRODUKSI Rp11,996,854.32 Rp22,854.89
6 PACKING UNIT PRODUKSI Rp4,698,653.09 Rp1,441.54
 Tabel Data 11. Konsumsi Standart Cost Driver/Unit Produk
COST DRIVER
PRODUK DAN DEPARTEMEN UNIT PRODUKSI
JKL JAM MESIN UNIT BAHAN
WRAPING GRADE WOODFLOOR
LOG POND 25,300 2 0 4
DRY VENEER 25,300 4 8 4
PULPING VENEER 25,300 5 5 4
PREESS MACHINE 25,300 4 6 4
FINISHING 25,300 4 2 4
PACKAGING 25,300 2 1 4
ORDINARY WOODFLOOR
LOG POND 44,900 1 0 3
DRY VENEER 44,900 3 6 3
PULPING VENEER 44,900 4 4 3
PREESS MACHINE 44,900 3 5 3
FINISHING 44,900 3 1 3
PACKAGING 44,900 2 1 3
BASE WOODFLOOR
LOG POND 21,500 1 0 2
DRY VENEER 21,500 2 4 2
PULPING VENEER 21,500 3 3 2
PREESS MACHINE 21,500 2 4 2
FINISHING 21,500 2 1 2
PACKAGING 21,500 2 1 2
BLOCK BOARD WOODFLOOR
LOG POND 34,000 1 0 3
DRY VENEER 34,000 3 6 3
PULPING VENEER 34,000 4 5 3
PREESS MACHINE 34,000 4 5 3
FINISHING 34,000 3 2 3
PACKAGING 34,000 2 1 3
ER TABEL DATA 12. KAPASITAS MAKSIMAL PADA MASING-MASING DEPARTEMEN
JAM TRANSPORT DEPARTEMEN COST DRIVER
LOG POND JAM TRANSPORT
0.5 DRY VENEER UNIT BAHAN
0.5 PULPING VENEER JKL
0.5 PREESS MACHINE UNIT PRODUKSI
0.5 FINISHING UNIT PRODUKSI
0.5 PACKAGING UNIT PRODUKSI
0.5

0.5
0.5
0.5
0.5
0.5
0.5

0.5
0.5
0.5
0.5
0.5
0.5

0.5
0.5
0.5
0.5
0.5
0.5
DA MASING-MASING DEPARTEMEN
KAPASITAS MAKSIMAL
120,000
750,000
1,000,000
200,000
200,000
200,000
 PT SELARAS ALAM
ANGGARAN FLEKSIBEL BOP DEPARTEMEN LOG POND

PERSENTAS
KAPASITAS TINGKAT AKTUAL YANG DIHARAPKAN
60%
Anggaran Fleksibel 125,700 unit
Jam Transport 62,850 jam 72,000.00

Estimasi BOP
Variabel Rp1,100,482,998.85 Rp1,260,696,514.20
Tetap Rp61,863,908.85 Rp61,863,906.91
Total BOP Rp1,162,346,907.70 Rp1,322,560,421.11

Tarif BOP
Tarif Variabel Rp17,509.67 Rp17,509.67
Tarif Tetap Rp984.31 Rp859.22
Tarif Total Rp18,493.98 Rp18,368.89

PT SELARAS ALAM
ANGGARAN FLEKSIBEL BOP DEPARTEMEN DRY VENEER

PERSENTASE KAPASITAS
KAPASITAS TINGKAT AKTUAL YANG DIHARAPKAN
60%
Anggaran Fleksibel 125,700 unit
Unit Bahan 380,900 jam 450,000

Estimasi BOP
Variabel Rp735,415,647.35 Rp868,829,197.45
Tetap Rp141,557,353.30 Rp141,557,353.30
Total BOP Rp876,973,000.65 Rp1,010,386,550.75

Tarif BOP
Tarif Variabel Rp1,930.73 Rp1,930.73
Tarif Tetap Rp371.64 Rp314.57
Tarif Total Rp2,302.37 Rp2,245.30

PT SELARAS ALAM
ANGGARAN FLEKSIBEL BOP DEPARTEMEN PULPING VENEER

PERSENTASE KAPASITAS
KAPASITAS TINGKAT AKTUAL YANG DIHARAPKAN
60%
Anggaran Fleksibel 125,700 unit
JKL 506,600 jam 600,000

Estimasi BOP
Variabel Rp3,374,566,654.31 Rp3,996,723,238.43
Tetap Rp238,621,462.58 Rp238,621,462.58
Total BOP Rp3,613,188,116.89 Rp4,235,344,701.01

Tarif BOP
Tarif Variabel Rp6,661.21 Rp6,661.21
Tarif Tetap Rp471.03 Rp397.70
Tarif Total Rp7,132.23 Rp7,058.91

PT SELARAS ALAM
ANGGARAN FLEKSIBEL BOP DEPARTEMEN PRESS MACHINE

PERSENTASE KAPASITAS
KAPASITAS TINGKAT AKTUAL YANG DIHARAPKAN
60%
Anggaran Fleksibel 125,700 Unit
Unit Produksi 125,700 Jam 120,000

Estimasi BOP
Variabel Rp2,733,304,907.58 Rp2,609,360,293.63
Tetap Rp241,085,955.89 Rp241,085,955.89
Total BOP Rp2,974,390,863.47 Rp2,850,446,249.52

Tarif BOP
Tarif Variabel Rp21,744.67 Rp21,744.67
Tarif Tetap Rp1,917.95 Rp2,009.05
Tarif Total Rp23,662.62 Rp23,753.72

PT SELARAS ALAM
ANGGARAN FLEKSIBEL BOP DEPARTEMEN FINISHING

PERSENTASE KAPASITAS
KAPASITAS TINGKAT AKTUAL YANG DIHARAPKAN
60%
Anggaran Fleksibel 125,700 Unit
Unit Produksi 125,700 Jam 120,000

Estimasi BOP
Variabel Rp2,872,859,366.36 Rp2,742,586,507.27
 Tetap Rp121,996,854.32 Rp121,996,854.32
Total BOP Rp2,994,856,220.68 Rp2,864,583,361.59

Tarif BOP
Tarif Variabel Rp22,854.89 Rp22,854.89
Tarif Tetap Rp970.54 Rp1,016.64
Tarif Total Rp23,825.43 Rp23,871.53

PT SELARAS ALAM
ANGGARAN FLEKSIBEL BOP DEPARTEMEN PACKAGING

PERSENTASE KAPASITAS
KAPASITAS TINGKAT AKTUAL YANG DIHARAPKAN
60%
Anggaran Fleksibel 125700 Unit
Unit Produksi 125700 Jam 120,000

Estimasi BOP
Variabel Rp181,201,761.45 Rp172,984,975.13
Tetap Rp64,698,653.09 Rp71,996,854.32
Total BOP Rp245,900,414.54 Rp244,981,829.45

Tarif BOP
Tarif Variabel Rp1,441.54 Rp1,441.54
Tarif Tetap Rp514.71 Rp599.97
Tarif Total Rp1,956.25 Rp2,041.51
PT SELARAS ALAM
SIBEL BOP DEPARTEMEN LOG POND
KAPASITAS MAX 120,000
PERSENTASE KAPASITAS
70% 80% 90% 100%

84,000.00 96,000.00 108,000.00 120,000.00

Rp1,470,812,599.90 Rp1,680,928,685.60 Rp1,891,044,771.30 Rp2,101,160,857.00

Rp61,863,906.91 Rp61,863,906.91 Rp61,863,906.91 Rp61,863,906.91
Rp1,532,676,506.81 Rp1,742,792,592.51 Rp1,952,908,678.21 Rp2,163,024,763.91

Rp17,509.67 Rp17,509.67 Rp17,509.67 Rp17,509.67

Rp736.48 Rp644.42 Rp572.81 Rp515.53
Rp18,246.15 Rp18,154.09 Rp18,082.48 Rp18,025.20

PT SELARAS ALAM
IBEL BOP DEPARTEMEN DRY VENEER
KAPASITAS MAX 750,000
APASITAS
70% 80% 90% 100%

525,000 600,000 675,000 750,000

Rp1,013,634,063.69 Rp1,158,438,929.93 Rp1,303,243,796.17 Rp1,448,048,662.41

Rp141,557,353.30 Rp141,557,353.30 Rp141,557,353.30 Rp141,557,353.30
Rp1,155,191,416.99 Rp1,299,996,283.23 Rp1,444,801,149.47 Rp1,589,606,015.71

Rp1,930.73 Rp1,930.73 Rp1,930.73 Rp1,930.73

Rp269.63 Rp235.93 Rp209.71 Rp188.74
Rp2,200.36 Rp2,166.66 Rp2,140.44 Rp2,119.47

PT SELARAS ALAM
EL BOP DEPARTEMEN PULPING VENEER
KAPASITAS MAX 1,000,000
APASITAS
70% 80% 90% 100%
 700,000 800,000 900,000 1,000,000

Rp4,662,843,778.17 Rp5,328,964,317.90 Rp5,995,084,857.64 Rp6,661,205,397.38

Rp238,621,462.58 Rp239,182,667.73 Rp239,182,667.73 Rp239,182,667.73
Rp4,901,465,240.74 Rp5,568,146,985.63 Rp6,234,267,525.37 Rp6,900,388,065.11

Rp6,661.21 Rp6,661.21 Rp6,661.21 Rp6,661.21

Rp340.89 Rp298.98 Rp265.76 Rp239.18
Rp7,002.10 Rp6,960.19 Rp6,926.97 Rp6,900.39

PT SELARAS ALAM
EL BOP DEPARTEMEN PRESS MACHINE
KAPASITAS MAX 200,000
APASITAS
70% 80% 90% 100%

140,000 160,000 180,000 200,000

Rp3,044,253,675.90 Rp3,479,147,058.17 Rp3,914,040,440.45 Rp4,348,933,822.72

Rp241,085,955.89 Rp241,085,955.89 Rp241,085,955.89 Rp241,085,955.89
Rp3,285,339,631.79 Rp3,720,233,014.06 Rp4,155,126,396.34 Rp4,590,019,778.61

Rp21,744.67 Rp21,744.67 Rp21,744.67 Rp21,744.67

Rp1,722.04 Rp1,506.79 Rp1,339.37 Rp1,205.43
Rp23,466.71 Rp23,251.46 Rp23,084.04 Rp22,950.10

PT SELARAS ALAM
SIBEL BOP DEPARTEMEN FINISHING
KAPASITAS MAX 200,000
APASITAS
70% 80% 90% 100%

140,000 160,000 180,000 200,000

Rp3,199,684,258.48 Rp3,656,782,009.69 Rp4,113,879,760.90 Rp4,570,977,512.11

 Rp121,996,854.32 Rp121,996,854.32 Rp121,996,854.32 Rp121,996,854.32
Rp3,321,681,112.80 Rp3,778,778,864.01 Rp4,235,876,615.22 Rp4,692,974,366.43

Rp22,854.89 Rp22,854.89 Rp22,854.89 Rp22,854.89

Rp871.41 Rp762.48 Rp677.76 Rp609.98
Rp23,726.296 Rp23,617.37 Rp23,532.65 Rp23,464.87

PT SELARAS ALAM
IBEL BOP DEPARTEMEN PACKAGING
KAPASITAS MAX 200,000
APASITAS
70% 80% 90% 100%

140,000 160,000 180,000 200,000

Rp201,815,804.32 Rp230,646,633.50 Rp259,477,462.69 Rp288,308,291.88

Rp71,996,854.32 Rp71,996,854.32 Rp71,996,854.32 Rp71,996,854.32
Rp273,812,658.64 Rp302,643,487.82 Rp331,474,317.01 Rp360,305,146.20

Rp1,441.54 Rp1,441.54 Rp1,441.54 Rp1,441.54

Rp514.26 Rp449.98 Rp399.98 Rp359.98
Rp1,955.80 Rp1,891.52 Rp1,841.52 Rp1,801.52
0.6285
KARTU BIAYA STANDAR PRODUK WRAPING GRADE FLOOR

STNDARD STANDARD
STANDARD PRICE QUALITY (SQ) / COST BAHAN
BAHAN BAKU SATUAN (SP) / M3 UNIT BAKU
KAYU M3 1,500,000 4 6,000,000
TOTAL STANDARD COST BIAYA BAHAN BAKU

BIAYA TENAGA KERJA STANDARD RATE STANDARD STANDARD

SATUAN HOURS (SH) /
LANGSUNG (SR) / JKL COST BTKL
UNIT
DEPARTEMEN 1 JKL 25,000 2 50,000
DEPARTEMEN 2 JKL 30,000 4 120,000
DEPARTEMEN 3 JKL 30,000 4 120,000
DEPARTEMEN 4 JKL 35,000 4 140,000
DEPARTEMEN 5 JKL 40,000 4 160,000
DEPARTEMEN 6 JKL 30,000 2 60,000
TOTAL STANDARD COST BIAYA TENAGA KERJA LANGSUNG 650,000

BIAYA TENAGA KERJA STANDARD RATE STANDARD STANDARD

SATUAN HOURS (SH) /
LANGSUNG (SR) / JKL COST BTKL
UNIT
DEPARTEMEN 1 JAM TRANSPORT Rp 18,493.98 0.5 Rp 9,246.99
DEPARTEMEN 2 UNIT BAHAN Rp 2,302.37 Rp -
DEPARTEMEN 3 JKL Rp 7,132.23 Rp -
DEPARTEMEN 4 UNIT PRODUKSI Rp 23,662.62 Rp -
DEPARTEMEN 5 UNIT PRODUKSI Rp 23,825.43 Rp -
DEPARTEMEN 6 UNIT PRODUKSI Rp 1,956.25 Rp -
TOTAL STANDARD COST UNTUK BIAYA OVERHEAD PABRIK
TOTAL STANDARD COST PER UNIT

KARTU BIAYA STANDAR PRODUK ORDINARY WOODFLOOR

STNDARD STANDARD
STANDARD PRICE QUALITY (SQ) / COST BAHAN
BAHAN BAKU SATUAN (SP) / M3 UNIT BAKU
KAYU M3 1,500,000 3 4,500,000
TOTAL STANDARD COST BIAYA BAHAN BAKU

BIAYA TENAGA KERJA STANDARD RATE STANDARD STANDARD

SATUAN HOURS (SH) /
LANGSUNG (SR) / JKL COST BTKL
UNIT
DEPARTEMEN 1 JKL 25000
DEPARTEMEN 2 JKL 30000
DEPARTEMEN 3 JKL 30000
DEPARTEMEN 4 JKL 35000
DEPARTEMEN 5 JKL 40000
DEPARTEMEN 6 JKL 30000
TOTAL STANDARD COST BIAYA TENAGA KERJA LANGSUNG
BIAYA TENAGA KERJA STANDARD RATE STANDARD STANDARD
SATUAN HOURS (SH) /
LANGSUNG (SR) / JKL COST BTKL
UNIT
DEPARTEMEN 1 JKL
DEPARTEMEN 2 JKL
DEPARTEMEN 3 JKL
DEPARTEMEN 4 JKL
DEPARTEMEN 5 JKL
DEPARTEMEN 6 JKL
TOTAL STANDARD COST UNTUK BIAYA OVERHEAD PABRIK
TOTAL STANDARD COST PER UNIT

KARTU BIAYA STANDAR PRODUK

STNDARD STANDARD
STANDARD PRICE QUALITY (SQ) / COST BAHAN
BAHAN BAKU SATUAN (SP) / M3 UNIT BAKU
KAYU M3
TOTAL STANDARD COST BIAYA BAHAN BAKU

BIAYA TENAGA KERJA STANDARD RATE STANDARD STANDARD

SATUAN HOURS (SH) /
LANGSUNG (SR) / JKL COST BTKL
UNIT
DEPARTEMEN 1 JKL
DEPARTEMEN 2 JKL
DEPARTEMEN 3 JKL
DEPARTEMEN 4 JKL
DEPARTEMEN 5 JKL
DEPARTEMEN 6 JKL
TOTAL STANDARD COST BIAYA TENAGA KERJA LANGSUNG

BIAYA TENAGA KERJA STANDARD RATE STANDARD STANDARD

SATUAN HOURS (SH) /
LANGSUNG (SR) / JKL COST BTKL
UNIT
DEPARTEMEN 1 JKL
DEPARTEMEN 2 JKL
DEPARTEMEN 3 JKL
DEPARTEMEN 4 JKL
DEPARTEMEN 5 JKL
DEPARTEMEN 6 JKL
TOTAL STANDARD COST UNTUK BIAYA OVERHEAD PABRIK
TOTAL STANDARD COST PER UNIT

KARTU BIAYA STANDAR PRODUK

STNDARD STANDARD
STANDARD PRICE QUALITY (SQ) / COST BAHAN
BAHAN BAKU SATUAN (SP) / M3 UNIT BAKU
KAYU M3
TOTAL STANDARD COST BIAYA BAHAN BAKU

BIAYA TENAGA KERJA STANDARD RATE STANDARD STANDARD

SATUAN HOURS (SH) /
LANGSUNG (SR) / JKL COST BTKL
UNIT
DEPARTEMEN 1 JKL
DEPARTEMEN 2 JKL
DEPARTEMEN 3 JKL
DEPARTEMEN 4 JKL
DEPARTEMEN 5 JKL
DEPARTEMEN 6 JKL
TOTAL STANDARD COST BIAYA TENAGA KERJA LANGSUNG

BIAYA TENAGA KERJA STANDARD RATE STANDARD STANDARD

SATUAN HOURS (SH) /
LANGSUNG (SR) / JKL COST BTKL
UNIT
DEPARTEMEN 1 JKL
DEPARTEMEN 2 JKL
DEPARTEMEN 3 JKL
DEPARTEMEN 4 JKL
DEPARTEMEN 5 JKL
DEPARTEMEN 6 JKL
TOTAL STANDARD COST UNTUK BIAYA OVERHEAD PABRIK
TOTAL STANDARD COST PER UNIT
di dapat dari tabel 1

di dapat dari tabel 2