FORMAT ANGGARAN BEBAN OPERASI

ANGGARAN BEBEN OPERASI

minuman belimbing
UNTUK PERIODE JANUARI (1bulan)

Beban Penjualan
Jenis Beban Beban Tetap Beban Varibel Total
Gaji Karyawan 2,500,000 7,500,000
Beban Penyusutan Kendaraan 1,000,000 1,000,000
Biaya Iklan 1,000,000 1,000,000
Biaya Penyusutan Peralatan 1,000,000 1,000,000
Biaya Listrik 500,000 500,000 1,000,000
Komisi Bagian Penjualan 1,739,700 1,739,700
Sub Total Penjualan 5,000,000 3,239,700 13,239,700

Administrasi
Jenis Beban Beban Tetap Beban Varibel Total
Gaji Karyawan 3,000,000 3,000,000
Beban Penyusutan Kendaraan 1,000,000 1,000,000
Biaya Penyusutan Peralatan 500,000 500,000
Biaya Listrik 500,000 750,000 1,250,000

Sub Total Beban Administrasi 4,000,000 1,750,000 5,750,000

Totol Beban Operasi 18,989,700

Beban Penjualan januari

Jenis Beban Beban Tetap Beban Varibel Total
Gaji Karyawan 2,500,000 7,500,000
Beban Penyusutan Kendaraan 1,000,000 1,000,000
Biaya Iklan 1,000,000 1,000,000
Biaya Penyusutan Peralatan 1,000,000 1,000,000
Biaya Listrik 500,000 500,000 1,000,000
Komisi Bagian Penjualan 1,739,700 1,739,700
Sub Total Penjualan 5,000,000 3,239,700 13,239,700

Administrasi
Jenis Beban Beban Tetap Beban Varibel Total
Gaji Karyawan 3,000,000 3,000,000
Beban Penyusutan Kendaraan 1,000,000 1,000,000
Biaya Penyusutan Peralatan 500,000 500,000
Biaya Listrik 500,000 750,000 1,250,000

Sub Total Beban Administrasi 4,000,000 1,750,000 5,750,000

Totol Beban Operasi 18,989,700

 Asumsi yang diperlukan dalam penyusunan anggaran:
1. Penjualan bulan januari diperkirakan sebesar Rp. 57.990.000.-
2. Gaji tetap bagaian penjualan per bulan sebesar Rp.2.500.000,-
3. Gaji tetap karyawan bagian administrasi per bulan sebesar Rp. 3.000.000,-
4. Komisi karyawan bagian penjualan adalah 3 % dari penjualan (1.739.700)
5. beban penyusutan kendaraan Rp. 1.000.000,- di bagian penjualan dan administrasi
6. Biaya iklan perbulan Rp. 1.000.000,-
7. Biaya penyusutan perlatan bagian adm dan penjualan setiap bulannya 500.000 dan 1.000.000
8. beban listrik bag. Penjualan dan adm Rp.500.000 per bulan dan biaya variabel per kwh adalah Rp.
listrik bagian penjualan dan admistrasi diperkirakan 1.000 dan 1.500 kwh

gaji karyawan penjualan 3 orang @2.500.000

gaji karyawan bag. administrasi 1 orang @3.000.000

februari maret
Beban Tetap Beban Varibel Total Beban Tetap
2,500,000 7,500,000 2,500,000
 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000
500,000 500,000 1,000,000 500,000
1,762,200 1,762,200
5,000,000 3,262,200 13,262,200 5,000,000

Beban Tetap Beban Varibel Total Beban Tetap

3,000,000 3,000,000 3,000,000
1,000,000 1,000,000
500,000 500,000 500,000
500,000 750,000 1,250,000 500,000

4,000,000 1,750,000 5,750,000 4,000,000

19,012,200
sar Rp. 3.000.000,-
ualan (1.739.700)
penjualan dan administrasi

setiap bulannya 500.000 dan 1.000.000

ulan dan biaya variabel per kwh adalah Rp.500. pemakaian
00 dan 1.500 kwh

maret april
Beban Varibel Total Beban Tetap Beban Varibel Total
7,500,000 2,500,000 7,500,000
 1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000
500,000 1,000,000 500,000 500,000 1,000,000
1,749,000 1,749,000 1,770,600 1,770,600
3,249,000 13,249,000 5,000,000 3,270,600 13,270,600

Beban Varibel Total Beban Tetap Beban Varibel Total

3,000,000 3,000,000 3,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 500,000
750,000 1,250,000 500,000 750,000 1,250,000

1,750,000 5,750,000 4,000,000 1,750,000 5,750,000

18,999,000 19,020,600
 mei juni
Beban Tetap Beban Varibel Total Beban Tetap Beban Varibel Total
2,500,000 7,500,000 2,500,000 7,500,000
 1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 1,000,000 500,000 500,000 1,000,000
1,778,850 1,778,850 1,779,450 1,779,450
5,000,000 3,278,850 13,278,850 5,000,000 3,279,450 13,279,450

Beban Tetap Beban Varibel Total Beban Tetap Beban Varibel Total
3,000,000 3,000,000 3,000,000 3,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 500,000 500,000
500,000 750,000 1,250,000 500,000 750,000 1,250,000

4,000,000 1,750,000 5,750,000 4,000,000 1,750,000 5,750,000

19,028,850 19,029,450
 juli agustus
Beban Tetap Beban Varibel Total Beban Tetap Beban Varibel Total
2,500,000 7,500,000 2,500,000 7,500,000
 1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 1,000,000 500,000 500,000 1,000,000
1,629,420 1,629,420 1,676,880 1,676,880
5,000,000 3,129,420 13,129,420 5,000,000 3,176,880 13,176,880

Beban Tetap Beban Varibel Total Beban Tetap Beban Varibel Total
3,000,000 3,000,000 3,000,000 3,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 500,000 500,000
500,000 750,000 1,250,000 500,000 750,000 1,250,000

4,000,000 1,750,000 5,750,000 4,000,000 1,750,000 5,750,000

18,879,420 18,926,880
 september oktober
Beban Tetap Beban Varibel Total Beban Tetap Beban Varibel Total
2,500,000 7,500,000 2,500,000 7,500,000
 1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 1,000,000 500,000 500,000 1,000,000
1,710,600 1,710,600 1,737,720 1,737,720
5,000,000 3,210,600 13,210,600 5,000,000 3,237,720 13,237,720

Beban Tetap Beban Varibel Total Beban Tetap Beban Varibel Total
3,000,000 3,000,000 3,000,000 3,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 500,000 500,000
500,000 750,000 1,250,000 500,000 750,000 1,250,000

4,000,000 1,750,000 5,750,000 4,000,000 1,750,000 5,750,000

18,960,600 18,987,720
 november desember
Beban Tetap Beban Varibel Total Beban Tetap Beban Varibel Total
2,500,000 7,500,000 2,500,000 7,500,000
 1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000 1,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 1,000,000 500,000 500,000 1,000,000
1,762,050 1,762,050 1,776,600 1,776,600
5,000,000 3,262,050 13,262,050 5,000,000 3,276,600 13,276,600

Beban Tetap Beban Varibel Total Beban Tetap Beban Varibel Total
3,000,000 3,000,000 3,000,000 3,000,000
1,000,000 1,000,000 1,000,000 1,000,000
500,000 500,000 500,000 500,000
500,000 750,000 1,250,000 500,000 750,000 1,250,000

4,000,000 1,750,000 5,750,000 4,000,000 1,750,000 5,750,000

19,012,050 19,026,600
227,873,070