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Laporan profitabilitas lini produk untuk BUANA MIDI berdasarkan sistem perhitungan biaya yang digunakan saat ini:

soft drinks fresh produce packaged food


revenue 317,400 840,240 483,960
cost of goods sold 240,000 600,000 360,000
biaya pendukung pelanggan 10% 10% 10%
( 240,000;600,000;360,000 ) 10 % 12,288 12,288 12,288
Total Biaya 252,288 612,288 372,288
laba operasi 65,112 227,952 111,672
Laba ( rugi ) Operasi : penjualan 21% 27% 23%

Laporan profitabilitas lini produk untuk Buana MIDI dengan menggunakan informasi perhitungan biaya berdasarkan aktivitas y
soft drinks fresh produce packaged food
revenue 317,400 840,240 483,960
cost of goods sold 240,000 600,000 360,000
cost of bottles returned 100%
4,800 - -
number of purchase orders placed 23% 54% 23%
(144;336;144 = 624 ) 14,352 33,696 14,352
number of deliveries received 9% 70% 21%
( 120;876;264 = 1260 ) 9,072 70,560 21,168
hours of shelf-stocking time 6% 63% 31%
( 216;2160;1080 = 3456 ) 4,147.20 43,545.60 21,427.20
customer support 8% 72% 20%
( 50400;441600;122600 = 614400 ) 9,830.40 88,473.60 24,576
Total Biaya 42,202 236,275 81,523
Laba Operasi 275,198 603,965 402,437
Laba Operasi : penjualan 87% 72% 83%
g digunakan saat ini:
Total
1,641,600
1,200,000

122,880
1,236,864
404,736
25%

n biaya berdasarkan aktivitas yang disediakan oleh kontroler


total
1,641,600
1,200,000

4,800

62,400

100,800

69,120

122,880
360,000
1,281,600
78%
soft drinks fresh produce packaged food
revenue 19.33% 51.18% 29.48%
cost of goods sold 20% 50% 30%
cost of bottles returned 100% - -
number of purchase orders placed 23% 54% 23%
number of deliveries received 9% 70% 21%
hours of shelf-stocking time 6% 63% 31%
customer support 8% 72% 20%

volume ABC
soft drinks 21% 87%
fresh produce 27% 72%
packaged food 23% 83%