soal nomor 4

No Jenis Pengeluaran range %

FIXED CAPITAL INVESTMENT

PRODUKSI
HARGA JUAL
A Direct Production Cost 66% * TPC
1 Raw Material 10 - 80% *TPC
2 Operating Labor 10 - 20 % *TPC
3 Direct Supervisory and Clerical Labor 10 - 20% *OL
4 Utilities 10 - 20% *TPC
5 Maintenance and repairs 2 - 10 % *FCI

10 - 20 % * M&RC
6 Operating suplies

0.5 - 1 % *FCI
7 Laboratory charges 10 - 20 % *OL
NILAI X
8 Patent and Royalties 0 - 6 % *TPC
9 Harga DPC, Jumlah ad 1 - 8
B Fixed Charges 10 - 20 % *TPC
1 Depreciation 10 % * FCI
2 Local taxes 1 - 4% *FCI
3 Insurance 0.4 - 1 % * FCI
4 Rent 8 - 12 % * sewa tanah
5 Financing 0 - 10 %
6 Harga FC, Jumlah ad 1 - 5

50 - 70 % * OL, S & M,
atau
C Plant Overhead Cost

5 - 15 % * TCP

MANUFACTORING COST, Jumlah ad A, B, C

GENERAL EXPENSES
20 % * OL, S &M atau
1 Biaya Administrasi
2 - 5 % * TPC

2 ongkos Distribusi 2 - 20 % * TPC

2 - 5 % * ESD atau
3 Research and development
3 Research and development
5 % * TPC
GE, Jumlah ad 1-4
nilai X2
III Total Product Cost, Jumlah ad I (MC) dan II (GE)
IV Gross Earning Cost, (TI - TPC)
LABA BERSIH
4

% yang digunakan jumlah

Rp 500,000,000,000
Rp 2,000,000
Rp 50,000

Rp 50,000
10% Rp 12,600
15% Rp 1,890.00
Rp 3,400
2% Rp 10,000,000,000

10% Rp 1,000,000,000

10% Rp 1,260
Rp 11,000,069,150
1% Rp 171,718,256
66% Rp 11,171,787,406

10% Rp 25,000
1.00% Rp 2,500
0.4% Rp 1,000
0% Rp -
0% Rp -
Rp 28,500

50% Rp 5,000,007,245

Rp 16,171,823,151

10% Rp 1,000,001,449

0% Rp -

2% Rp 1,000
2% Rp 1,000

Rp 1,000,002,449
Rp 17,000,107,344
Rp 17,171,825,600
Rp (17,000,057,344)
48% Rp (8,840,029,818.88)
 soal nom

No Jenis Pengeluaran

FIXED CAPITAL INVESTMENT

PRODUKSI
HARGA JUAL
A Direct Production Cost
1 Raw Material
2 Operating Labor
3 Direct Supervisory and Clerical Labor
4 Utilities
5
Maintenance and repairs

6 Operating suplies

7 Laboratory charges
NILAI X
8 Patent and Royalties
9 Harga DPC, Jumlah ad 1 - 8
B Fixed Charges
1 Depreciation
2 Local taxes
3 Insurance
4 Rent
5
Financing
6
Harga FC, Jumlah ad 1 - 5

C Plant Overhead Cost

MANUFACTORING COST, Jumlah ad A, B, C

GENERAL EXPENSES

1 Biaya Administrasi

2 ongkos Distribusi

3 Research and development

 GE, Jumlah ad 1-4
nilai X2
III Total Product Cost, Jumlah ad I (MC) dan II (GE)
IV Gross Earning Cost, (TI - TPC)
LABA BERSIH
 soal nomor 3

range % % yang digunakan jumlah

Rp 500,000,000,000
Rp 100,000,000
Rp 2,229
66% * TPC
10 - 80% *TPC Rp 100
10 - 20 % *TPC 10% Rp 72
10 - 20% *OL 10% Rp 7.20
10 - 20% *TPC Rp 1,255
2%
2 - 10 % *FCI Rp 100

10 - 20 % * M&RC
10% Rp 10

0.5 - 1 % *FCI
10 - 20 % *OL 10% Rp 7.20
Rp 1,551
0 - 6 % *TPC 0% Rp -
66% Rp 1,551
10 - 20 % *TPC
10 % * FCI 10% Rp 500
1 - 4% *FCI 1.00% Rp 50
0.4 - 1 % * FCI 0.4% Rp 20
8 - 12 % * sewa tanah 0% Rp -
0 - 10 % 0%
Rp -

Rp 570

50 - 70 % * OL, S & M,
atau
50% Rp 90

5 - 15 % * TCP

Rp 2,211

20 % * OL, S &M atau

10% Rp 18
2 - 5 % * TPC
2 - 20 % * TPC 0% Rp -
2 - 5 % * ESD atau
5% Rp -
5 % * TPC
 Rp 18
Rp 2,229
Rp 2,229
25% Rp 0.250000
48% Rp 0.1300000
PRODUKSI Rp 100,000 ton
Rp 100,000,000 kg