Penjadwalan tugas
Perencanaan Penjadwalan karyawan
Jangka Pendek Alokasi mesin
7
© 2006 Prentice Hall, Inc. S7 – 7
1.3. Pertimbangan Kapasitas
1. Perubahan staf
2. Adjusting peralatan dan proses
Membeli mesin tambahan
Menjual atau leasing peralatan yang ada
3. Perbaikan metode
4. Redesain produk
10
Kapasitas Kapasitas
Permintaan
Permintaan
baru baru
Ramalan
permintaan Ramalan
permintaan
(c) Kapasitas kurang dari permintaan (d) Kapasitas kurang dari permintaan
dengan perluasan bertahap dengan perluasan satu tahap
Kapasitas Kapasitas
Permintaan
Permintaan
baru baru
Ramalan
permintaan
Ramalan
permintaan
11
12
13
Asumsi
Biaya dan pendapatan (revenue) linier
Mengetahui biaya-biayanya
Tidak ada time value of money
14
800 –
Break-even point Total cost line
700 – Total cost = Total revenue
Cost in dollars
600 –
500 –
300 –
200 –
TR = TC
atau
Px = F + Vx
F
BEPx = 16
BEP$ = BEPx P
= F P Profit = TR - TC
P-V = Px - (F + Vx)
= F
= Px - F - Vx
(P - V)/P
F = (P - V)x - F
=
1 - V/P 17
18
F $10,000
BEP$ = =
1 - (V/P) 1 - [(1.50 + .75)/(4.00)]
$10,000
= = $22,857.14
.4375
F $10,000
BEPx = = = 5,714
P-V 4.00 - (1.50 + .75) 19
Revenue
40,000 –
Break-even
point Total
30,000 –
Dollars
costs
20,000 –
Fixed costs
10,000 –
|– | | | | |
0 2,000 4,000 6,000 8,000 10,000
Units
20
F
BEP$ =
∑ 1-
Vi
Pi
x (Wi)
21
22
Annual Forecasted
Item Price Cost Sales Units
Sandwich $2.95 $1.25 7,000
Soft drink .80 .30 7,000
Baked potato 1.55 .47 Annual 5,000 Weighted
Tea Selling Variable .75 .25Forecasted 5,000
% of Contribution
Item (i) Price (P) Cost (V) (V/P) 1 - (V/P) Sales $ Sales (col 5 x col 7)
Salad bar 2.85 1.00 3,000
Sandwich $2.95 $1.25 .42 .58 $20,650 .446 .259
Soft drink .80 .30 .38 .62 5,600 .121 .075
Baked 1.55 .47 .30 .70 7,750 .167 .117
potato
Tea .75 .25 .33 .67 3,750 .081 .054
Salad bar 2.85 1.00 .35 .65 8,550 .185 .120
$46,300 1.000 .625
23
∑ 1-
Vi
Pi
x (Wi)
Fixed costs = $3,500 per month
$3,500
Annual x 12
Forecasted
= = $67,200
Item Price Cost .625Units
Sales
Sandwich $2.95 $1.25 7,000
Soft drink .80 .30Daily $67,200
7,000
= = $215.38
Baked potato 1.55 .47sales
Annual 312 days Weighted
5,000
Tea Selling Variable .75 .25Forecasted 5,000
% of Contribution
Item (i) Price (P) Cost (V) (V/P) 1 - (V/P) Sales $ Sales (col 5 x col 7)
Salad bar 2.85 1.00 .446 x $215.38
3,000
Sandwich $2.95 $1.25 .42 .58 $20,650
$2.95.446 .259 33
= 32.6
Soft drink .80 .30 .38 .62 5,600 sandwiches
.121 .075
Baked 1.55 .47 .30 .70 7,750 .167 per
.117day
potato
Tea .75 .25 .33 .67 3,750 .081 .054
Salad bar 2.85 1.00 .35 .65 8,550 .185 .120
$46,300 1.000 .625
24
25
$0 26