Beruflich Dokumente
Kultur Dokumente
Penjualan (Unit)
Harga Jual
Penjualan
Januari
10,500
90,000
945,000,000
Februari
Maret
11,000
11,500
90,000
90,000
990,000,000 1,035,000,000
Triwulan 1
33,000
90,000
2,970,000,000
Anggaran Produksi
Januari
10,500
4,400
14,900
4,200
10,700
Februari
11,000
4,600
15,600
4,400
11,200
Maret
11,500
4,800
16,300
4,600
11,700
Triwulan 1
33,000
4,800
37,800
4,200
33,600
Februari
11,200
6
67,200
28,080
95,280
26,880
68,400
4,000
273,600,000
Maret
11,700
6
70,200
29,280
99,480
28,080
71,400
4,000
285,600,000
Triwulan 1
33,600
6
201,600
29,280
230,880
25,680
205,200
4,000
820,800,000
Penjualan
Pers. Akhir Brg Jadi
Jumlah
Pers. Awal Brg Jadi
Produksi
Februari
Maret
90,000,000
378,000,000
495,000,000
94,500,000
396,000,000
517,500,000
963,000,000 1,008,000,000
Februari
267,600,000
136,800,000
142,800,000
279,600,000
Triwulan 1
124,800,000
261,600,000
273,600,000
142,800,000
802,800,000
Februari
268,800,000
67,200,000
112,000,000
144,000,000
12,000,000
Maret
280,800,000
70,200,000
117,000,000
144,000,000
12,000,000
Triwulan 1
806,400,000
201,600,000
336,000,000
432,000,000
36,000,000
130,800,000
136,800,000
Maret
Triwulan 1
85,500,000
450,000,000
945,000,000
891,000,000
517,500,000
2,889,000,000
Proyeksi HPP
Biaya Bahan Baku
BTKL
BOP Variabel
BOP Tetap
Biaya Penyusutan
Januari
256,800,000
64,200,000
107,000,000
144,000,000
12,000,000
584,000,000
218,400,000
802,400,000
228,800,000
573,600,000
604,000,000
228,800,000
832,800,000
239,200,000
593,600,000
624,000,000
239,200,000
863,200,000
249,600,000
613,600,000
1,812,000,000
218,400,000
2,030,400,000
249,600,000
1,780,800,000
Januari
945,000,000
573,600,000
371,400,000
Februari
Maret
990,000,000 1,035,000,000
593,600,000
613,600,000
396,400,000
421,400,000
Triwulan 1
2,970,000,000
1,780,800,000
1,189,200,000
3,000,000
94,500,000
50,000,000
30,000,000
75,000,000
3,000,000
255,500,000
115,900,000
(11,260,000)
104,640,000
3,000,000
99,000,000
50,000,000
30,000,000
75,000,000
3,000,000
260,000,000
136,400,000
(11,260,000)
125,140,000
Proyeksi Laba/Rugi
Penjualan
HPP
Laba Kotor
Biaya Operasi :
Biaya Asuransi
Biaya Penjualan
Biaya Kantor
Biaya Lain"
Biaya Gaji
Biaya Penyusutan
Total Biaya Operasi
Laba Operasi
Biaya Bunga
Laba Bersih
3,000,000
103,500,000
50,000,000
30,000,000
75,000,000
3,000,000
264,500,000
156,900,000
(9,121,200)
147,778,800
9,000,000
297,000,000
150,000,000
90,000,000
225,000,000
9,000,000
780,000,000
409,200,000
(31,641,200)
377,558,800
Anggaran Kas
Januari
Transaksi Operasi
Penerimaan :
Penerimaan Piutang
Pengeluaran :
Pembayaran Hutang
BTKL
BOP Variabel
BOP Tetap
Biaya Penjualan
Biaya Kantor
Biaya Lain"
Biaya Gaji
Jumlah Pengeluaran
Surplus (Defisit)
Transaksi Investasi
Pembelian Aktiva Tetap
Transaksi Keuangan
Pinjaman Bank Baru
Biaya Bunga
Cicilan Pokok Pinjaman
Arus Kas Bersih
Saldo Kas Awal
Saldo Kas Akhir
Proyeksi Neraca 31 Maret 2005
Februari
Maret
Triwulan 1
918,000,000
963,000,000 1,008,000,000
2,889,000,000
255,600,000
64,200,000
107,000,000
144,000,000
94,500,000
50,000,000
30,000,000
75,000,000
820,300,000
97,700,000
267,600,000
67,200,000
112,000,000
144,000,000
99,000,000
50,000,000
30,000,000
75,000,000
844,800,000
118,200,000
802,800,000
201,600,000
336,000,000
432,000,000
297,000,000
150,000,000
90,000,000
225,000,000
2,534,400,000
354,600,000
279,600,000
70,200,000
117,000,000
144,000,000
103,500,000
50,000,000
30,000,000
75,000,000
869,300,000
138,700,000
(300,000,000)
213,000,000
(11,260,000)
(560,000)
20,900,000
20,340,000
(300,000,000)
(11,260,000)
(106,940,000)
0
20,340,000
20,340,000
(9,121,200)
(129,578,800)
0
20,340,000
20,340,000
213,000,000
(31,641,200)
(236,518,800)
(560,000)
20,900,000
20,340,000
Kas
Piutang Dagang
Persediaan :
Bahan Baku
Barang Jadi
Asuransi dibayar dimuka
Jumlah Aktiva Lancar
Aktiva Tetap :
Nilai Perolehan
Akum. Penyusutan
Nilai Buku
Total Aktiva
Hutang Dagang
Hutang Bank
Jumlah
Modal :
Modal Saham
Laba Ditahan
Laba Triwulan 1
Jumlah Modal
Total Hutang dan Modal
31 Desember
20,900,000
535,500,000
31 Maret
20,340,000
616,500,000
20,720,000
616,500,000
102,720,000
117,120,000
218,400,000
249,600,000
18,000,000
9,000,000
895,520,000 1,012,560,000
1,600,000,000 1,900,000,000
(250,000,000) (295,000,000)
1,350,000,000 1,605,000,000
2,245,520,000 2,617,560,000
117,600,000
135,600,000
350,000,000
326,481,200
467,600,000
462,081,200
1,500,000,000 1,500,000,000
277,920,000
277,920,000
0
377,558,800
1,777,920,000 2,155,478,800
2,245,520,000 2,617,560,000
322,000,000
382,420,000
0
April
12,000
90,000
1,080,000,000
12,000,000
249,600,000
Des '04
10,000
90,000
900,000,000
Nov '04
9,500
90,000
855,000,000
10,260,000
(181,400,000)
563,000,000
456,060,000
(560,000)
Anggaran Penjualan
Penjualan
Harga Jual
Penjualan
Januari
6,800
120
816,000
Februari
7,200
120
864,000
Maret
7,600
120
912,000
Triwulan I
21,600
120
2,592,000
Januari
6,800
2,880
9,680
2,720
6,960
Februari
7,200
3,040
10,240
2,880
7,360
Maret
7,600
3,200
10,800
3,040
7,760
Triwulan I
21,600
3,200
24,800
2,720
22,080
Januari
6,960
5
34,800
18,400
53,200
17,400
35,800
Februari
7,360
5
36,800
19,400
56,200
18,400
37,800
Maret
7,760
5
38,800
20,400
59,200
19,400
39,800
Triwulan I
22,080
5
110,400
20,400
130,800
17,400
113,400
Januari
35,800
6
214,800
Februari
37,800
6
226,800
Maret
39,800
6
238,800
Triwulan I
113,400
6
680,400
Januari
144,000
230,400
408,000
Februari
Maret
Triwulan I
144,000
384,000
816,000
691,200
456,000
2,491,200
Anggaran Produksi
Penjualan
Pers. Akhir Brg Jadi
Jumlah
Pers. Awal Brg Jadi
Produksi
Anggaran Pembelian Bahan
Produksi
SUR
Jumlah Pemakaian
Pers. Akhir Bahan Baku
Jmlh Hrs Tersedia
Pers. Awal Bhn Baku
Jumlah Pembelian
Anggaran Biaya Bahan
Jumlah Pembelian
Harga Bahan Baku
Biaya Bahan
Skedul Penerimaan Piutang Dagang
Penjualan November
Penjualan Desember
Penjualan Januari
Penjualan Februari
Penjualan Maret
Jumlah
782,400
153,600
244,800
432,000
830,400
163,200
259,200
456,000
878,400
Januari
81,120
128,880
Februari
85,920
136,080
Maret
210,000
222,000
90,720
143,280
234,000
Januari
6,960
Februari
7,360
Maret
7,760
Triwulan I
81,120
214,800
226,800
143,280
666,000
Triwulan I
22,080
SUR
Jumlah Jam
Tarif
Biaya TKL
3
20,880
3
62,640
3
22,080
3
66,240
3
23,280
3
69,840
3
66,240
3
198,720
Januari
6,960
3
20,880
4
83,520
120,000
203,520
Februari
7,360
3
22,080
4
88,320
120,000
208,320
Maret
7,760
3
23,280
4
93,120
120,000
213,120
Triwulan I
22,080
3
66,240
4
264,960
360,000
624,960
Januari
208,800
62,640
203,520
474,960
179,520
654,480
190,080
464,400
Februari
220,800
66,240
208,320
495,360
190,080
685,440
200,640
484,800
Maret
232,800
69,840
213,120
515,760
200,640
716,400
211,200
505,200
Triwulan I
662,400
198,720
624,960
1,486,080
179,520
1,665,600
211,200
1,454,400
Januari
816,000
464,400
351,600
Februari
864,000
484,800
379,200
Maret
912,000
505,200
406,800
Triwulan I
2,592,000
1,454,400
1,137,600
Anggaran BOP
Produksi
BOP Variabel
Jumlah BOP Variabel
Tarif
BOP Variabel
BOP Tetap
Biaya OP
Proyeksi HPP
Biaya Pembelian Bhn Baku
Biaya TKL
BOP
Jumlah Biaya Produksi
Persediaan Awal Brg Jadi
Jumlah Tersedia
Persediaan Akhir Brg Jadi
HPP
Proyeksi Laba/Rugi
Penjualan
HPP
Laba Kotor
Biaya Operasi :
Biaya Penjualan
Biaya Gaji
Biaya Kantor
Biaya Asuransi
Biaya Lain-lain
Biaya Penyusutan
Jumlah Biaya Operasi
Laba Operasi
Biaya Bunga
Laba Bersih
81,600
150,000
60,000
3,000
15,000
1,000
310,600
41,000
(18,290)
22,710
86,400
150,000
60,000
3,000
15,000
1,000
315,400
63,800
(18,290)
45,510
91,200
150,000
60,000
3,000
15,000
1,000
320,200
86,600
(18,116)
68,484
259,200
450,000
180,000
9,000
45,000
3,000
946,200
191,400
(54,696)
136,704
Anggaran Kas
Januari
Transaksi Operasi
Penerimaan :
Piutang dagang
Pengeluaran :
Hutang Dagang
Februari
Maret
Triwulan I
782,400
830,400
878,400
2,491,200
210,000
222,000
234,000
666,000
Biaya TKL
BOP
Biaya Penjualan
Biaya Gaji
Biaya Kantor
Biaya Lain-lain
Jumlah Pengeluaran
Surplus (Defisit)
Transaksi Investasi
Pembelian Aktiva Tetap
Transaksi Keuangan
Pinjaman Baru
Biaya Bunga
Cicilan Pokok Pinjaman
Arus Kas Bersih
Saldo Kas Awal
Saldo Kas Akhir
62,640
199,520
81,600
150,000
60,000
15,000
778,760
3,640
66,240
204,320
86,400
150,000
60,000
15,000
803,960
26,440
198,720
612,960
259,200
450,000
180,000
45,000
2,411,880
79,320
(500,000)
(500,000)
514,500
(18,290)
514,500 (485,610)
(54,696)
(39,824)
(700)
10,750
10,050
(150)
10,750
10,600
(18,290)
(8,700)
(550)
10,600
10,050
69,840
209,120
91,200
150,000
60,000
15,000
829,160
49,240
31 Desember
10,750
528,000
31 Maret
10,050
628,800
104,400
179,520
18,000
840,670
122,400
211,200
9,000
981,450
1,500,000
(350,000)
1,150,000
1,990,670
120,000
400,000
520,000
2,000,000
(365,000)
1,635,000
2,616,450
134,400
874,676
1,009,076
1,200,000
270,670
0
1,470,670
1,990,670
1,200,000
270,670
136,704
1,607,374
2,616,450
(18,116)
(31,124)
0
10,050
10,050
48,000
720,000
768,000
12,000
202,800
400,000
914,500
Anggaran Penjualan
Penjualan (unit)
Harga Jual / unit
Penjualan (Rp)
Januari
24,000
35,000
840,000,000
Februari
24,400
35,000
854,000,000
Maret
24,800
35,000
868,000,000
Triwulan I
73,200
35,000
2,562,000,000
Januari
24,000
6,100
30,100
600
29,500
Februari
24,400
6,200
30,600
6,100
24,500
Maret
24,800
6,300
31,100
6,200
24,900
Januari
29,500
4
118,000
1,250
147,500,000
Februari
24,500
4
98,000
1,250
122,500,000
Maret
24,900
4
99,600
1,250
124,500,000
Januari
29,500
4
118,000
1,500
177,000,000
Februari
24,500
4
98,000
1,500
147,000,000
Maret
24,900
4
99,600
1,500
149,400,000
Januari
29,500
4
118,000
750
88,500,000
25,000,000
113,500,000
Februari
24,500
4
98,000
750
73,500,000
25,000,000
98,500,000
Maret
24,900
4
99,600
750
74,700,000
25,000,000
99,700,000
Januari
147,500,000
177,000,000
113,500,000
438,000,000
9,000,000
Februari
122,500,000
147,000,000
98,500,000
368,000,000
91,500,000
Maret
124,500,000
149,400,000
99,700,000
373,600,000
93,000,000
Anggaran Produksi
Penjualan (unit)
Persediaan Akhir Barang Jadi (unit)
Jumlah Tersedia
Persediaan Awal Barang Jadi (unit)
Produksi
Anggaran Biaya Bahan Baku
Produksi
SUR
Jumlah pemakaian
Harga Pemakaian Bahan Baku
Pembelian
Anggaran Biaya Tenaga Kerja Langsung
Produksi
SUR
Jumlah Pemakaian
Tarif TKL
Biaya TKL
Anggaran Biaya Overhead
Produksi
BOP Variabel
Jumlah
Tarif BOP Variabel
BOP Variabel
BOP Tetap
Total Biaya Overhead
Proyeksi Harga Pokok Penjualan
Biaya Bahan Baku
Biaya TKL
Biaya Overhead
Total Biaya Produksi
Persediaan Awal Barang Jadi
Jumlah Tersedia
Persediaan Akhir Barang Jadi
Harga Pokok Penjualan
447,000,000
91,500,000
355,500,000
459,500,000
93,000,000
366,500,000
466,600,000
94,500,000
372,100,000
Januari
840,000,000
355,500,000
484,500,000
60,000,000
100,000,000
150,000,000
310,000,000
25,000,000
149,500,000
Februari
854,000,000
366,500,000
487,500,000
61,000,000
100,000,000
150,000,000
311,000,000
25,000,000
151,500,000
Maret
868,000,000
372,100,000
495,900,000
62,000,000
100,000,000
150,000,000
312,000,000
19,600,000
164,300,000
April
25,200
35,000
882,000,000
Triwulan I
73,200
6,300
79,500
600
78,900
Triwulan I
78,900
4
315,600
1,250
394,500,000
Triwulan I
78,900
4
315,600
1,500
473,400,000
Triwulan I
78,900
4
315,600
750
236,700,000
75,000,000
311,700,000
Triwulan I
394,500,000
473,400,000
311,700,000
1,179,600,000
9,000,000
April
25,200
-
1,188,600,000
94,500,000
1,094,100,000
Triwulan I
2,562,000,000
1,094,100,000
1,467,900,000
183,000,000
300,000,000
450,000,000
933,000,000
69,600,000
465,300,000
Anggaran Penjualan
Januari
9,000
100,000
900,000,000
Februari
9,500
100,000
950,000,000
Maret
10,000
100,000
1,000,000,000
Triwulan 1
28,500
100,000
2,850,000,000
Januari
9,000
3,800
12,800
3,600
9,200
Februari
9,500
4,000
13,500
3,800
9,700
Maret
10,000
4,200
14,200
4,000
10,200
Triwulan 1
28,500
4,200
32,700
3,600
29,100
Februari
9,700
4
38,800
16,320
55,120
15,520
39,600
7,000
277,200,000
Maret
10,200
4
40,800
17,120
57,920
16,320
41,600
7,000
291,200,000
Triwulan 1
29,100
4
116,400
17,120
133,520
14,720
118,800
7,000
831,600,000
Penjualan
Harga Jual
Penjualan
Anggaran Produksi
Penjualan
Pers. Akhir Brg Jadi
Jumlah
Pers. Awal Brg Jadi
Produksi
Januari
160,000,000
255,000,000
450,000,000
Februari
170,000,000
270,000,000
475,000,000
865,000,000
915,000,000
Januari
99,680,000
157,920,000
Februari
Maret
180,000,000
285,000,000
500,000,000
965,000,000
Triwulan 1
160,000,000
425,000,000
900,000,000
760,000,000
500,000,000
2,745,000,000
105,280,000
166,320,000
Maret
257,600,000
271,600,000
110,880,000
174,720,000
285,600,000
Januari
257,600,000
55,200,000
82,800,000
200,000,000
595,600,000
Februari
271,600,000
58,200,000
87,300,000
200,000,000
617,100,000
Maret
285,600,000
61,200,000
91,800,000
200,000,000
638,600,000
Triwulan 1
99,680,000
263,200,000
277,200,000
174,720,000
814,800,000
Triwulan 1
814,800,000
174,600,000
261,900,000
600,000,000
1,851,300,000
Proyeksi HPP
Biaya Bahan Baku
Biaya TKL
BOP Variabel
BOP Tetap
Jmlh Biaya Produksi
198,000,000
793,600,000
209,000,000
584,600,000
209,000,000
826,100,000
220,000,000
606,100,000
220,000,000
858,600,000
231,000,000
627,600,000
198,000,000
2,049,300,000
231,000,000
1,818,300,000
Januari
900,000,000
584,600,000
315,400,000
Februari
950,000,000
606,100,000
343,900,000
Maret
1,000,000,000
627,600,000
372,400,000
Triwulan 1
2,850,000,000
1,818,300,000
1,031,700,000
5,000,000
90,000,000
50,000,000
25,000,000
80,000,000
6,000,000
256,000,000
59,400,000
(11,451,000)
47,949,000
5,000,000
95,000,000
50,000,000
25,000,000
80,000,000
6,000,000
261,000,000
82,900,000
(11,451,000)
71,449,000
Proyeksi Laba/Rugi
Penjualan
HPP
Laba Kotor
Biaya Operasi :
Biaya Asuransi
Biaya Penjualan
Biaya Kantor
Biaya Lain-lain
Biaya Gaji
Biaya Penyusutan
Total Biaya Operasi
Laba Operasi
Biaya Bunga
Laba Bersih
5,000,000
100,000,000
50,000,000
25,000,000
80,000,000
6,000,000
266,000,000
106,400,000
(10,442,020)
95,957,980
15,000,000
285,000,000
150,000,000
75,000,000
240,000,000
18,000,000
783,000,000
248,700,000
(33,344,020)
215,355,980
Anggaran Kas
Januari
Transaksi Operasi
Penerimaan:
Piutang Dagang
Pengeluaran:
Pembayaran Hutang
BTKL
BOP Variabel
BOP Tetap
Biaya Penjualan
Biaya Kantor
Biaya Lain-lain
Biaya Gaji
Jumlah Pengeluaran
Surplus (Defisit)
Transaksi Investasi
Pembelian Aktiva Tetap
Transaksi Keuangan
Pinjaman Bank Baru
Biaya Bunga
Cicilan Pokok Pinjaman
Arus Kas Bersih
Saldo Kas Awal
Saldo Kas Akhir
Februari
Maret
Triwulan 1
865,000,000
915,000,000
965,000,000
2,745,000,000
257,600,000
55,200,000
82,800,000
186,000,000
90,000,000
50,000,000
25,000,000
80,000,000
826,600,000
38,400,000
271,600,000
58,200,000
87,300,000
186,000,000
95,000,000
50,000,000
25,000,000
80,000,000
853,100,000
61,900,000
285,600,000
61,200,000
91,800,000
186,000,000
100,000,000
50,000,000
25,000,000
80,000,000
879,600,000
85,400,000
814,800,000
174,600,000
261,900,000
558,000,000
285,000,000
150,000,000
75,000,000
240,000,000
2,559,300,000
185,700,000
(300,000,000)
(300,000,000)
272,550,000
(11,451,000)
272,550,000
(33,344,020)
(125,406,980)
(501,000)
25,780,000
25,279,000
(501,000)
25,780,000
25,279,000
(11,451,000)
(50,449,000)
0
25,279,000
25,279,000
Neraca
31 Desember
31 Maret
(10,442,020)
(74,957,980)
0
25,279,000
25,279,000
Kas
Piutang Dagang
Persediaan:
Bahan Baku
Barang Jadi
Asuransi dibayar dimuka
Jumlah Aktiva Lancar
Aktiva Tetap:
Nilai Perolehan
Akum. Penyusutan
Nilai Buku
Total Aktiva
Hutang Dagang
Hutang Bank
Jumlah
Modal:
Modal Saham
Laba Ditahan
Laba Triwulan I
Jumlah Modal
Total Hutang + Modal
25,780,000
585,000,000
25,279,000
690,000,000
103,040,000
198,000,000
30,000,000
941,820,000
119,840,000
231,000,000
15,000,000
1,081,119,000
1,600,000,000
(250,000,000)
1,350,000,000
2,291,820,000
99,680,000
300,000,000
399,680,000
1,900,000,000
(310,000,000)
1,590,000,000
2,671,119,000
116,480,000
447,143,020
563,623,020
1,500,000,000
392,140,000
0
1,892,140,000
2,291,820,000
1,500,000,000
392,140,000
215,355,980
2,107,495,980
2,671,119,000
25,900,000
690,000,000
119,840,000
231,000,000
15,000,000
1,081,740,000
1,900,000,000
(310,000,000)
1,590,000,000
2,671,740,000
116,480,000
239,000,000
355,480,000
1,500,000,000
392,140,000
424,120,000
2,316,260,000
2,671,740,000
0
249,200,000
14,000,000
(235,820,000)
272,550,000 572,550,000
447,143,020