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B A B II D A S A R - D A S A R T E O R I P a d a d a s a r n y a s e t i a p p e r u s a h a a n d a l a m m e n j a l a n k a n k e g i a t a n n y a b e r t u j u a n u n t u k : - B e r p r o d u k s i s e h i n g g a d a p a t b e k e r j a b e r e n c a n a d a n b e r t u j u a n u n t u k m e n y e l e s a i k a n p e m b u a t a n b a r a n g / p r o d u k t e p a t p a d a w a k t u n y a d e n g a n b i a y a s e m i n i m a l m u n g k i n . - B e r p r o d u k s i d e n g a n t u j u a n u n t u k m e m p e r o l e h k e u n t u n g a n y a n g d a p a t d i p e r h i t u n g k a n . Y a n g d i m a k s u d d e n g a n k e u n t u n g a n di s i n i a d a l a h k e u n t u n g a n y a n g o p t i m a l . S a l a h s a t u c a r a u n t u k m e n c a p a i k e u n t u n g a n o p t i m a l a d a l a h d e n g a n m e m i n i m u m k a n b i a y a p r o d u k s i . M e m i n i m u m k a n b i a y a p r o d u k s i d a p a t d i c a p a i d e n g a n m e n g h i n d a r i t i m b u l n y a b i a y a - b i a y a p r o d u k s i y a n g t i d a k s e h a r u s n y a d i k e l u a r k a n , s e p e r t i b i a y a l e m b u r d a n b i a y a k a r e n a m e n g a n g g u r n y a p r o d u k s i ( i d l e c o st ). M e m i n i m u m k a n b i a y a p r o d u k s i d i s i n i t i d a k s a m p a i m e n g u b a h k w a l i t a s b a r a n g . U n t u k m e n c a p a i t u j u a n t e r s e b u t p e r l u a d a n y a s u a t u p e r e n c a n a a n y a n g baik, y a i t u d e n g a n m e r a m a l k a n p e n j u a l a n y a n g a k a n d a t a n g d a n m e m b u a t p e r e n c a n a a n t e r h a d a p j u m l a h b a r a n g y a n g a k a n d i p r o d u k s i . M a k a a k a n d i j e l a s k a n m a s i n g - m a s i n g p e n g e r t i a n d a r i : 2.1. P e n g e r t i a n R a m a l a n P e n j u a l a n 2.2. P e n g e r t i a n P e r e n c a n a a n P r o d u k s i 2.3. T u j u a n d a n p e n t i n g n y a r a m a l a n p e n j u a l a n d a n p e r e n c a n a a n p r o d u k s i . 2.4. M e t o d e m e r a m a l k a n d a n m e r e n c a n a k a n p r o d u k s i

2.5. Pf?ngr?rtian d a n m a c a m b i a y a p r o d u k s i 2 . R . X l H R i f i k n s i dan p e r i l a k u bi a y a . 2.1. PenfU’rt.1 an R a m a l a n Ponjua,lan, S u a t u or/tanisasi b a i k o r g a n i s a s i y a n g bertuj'ian u n h i k inencari laba a t a u p u n t i d a k s e l a l u i n gi n M r n g n t a h u I k e a d a a n d a n ke I f>n/tsun^an h i d u p o r g a n i s a s i n y a rl 1 w a s a y a n g a k a n d a t a n g . S e h i n g g a k e j a d i a n y a n g ak an d a t a n g diraitialkan d e n g a n inpmbira t p e r a m a l a n b e r d a s a r k a n m o d e l k e b u t u h a n y a n g d ida?;a r k a n p a d a p o l a k e b u t u h a n di ijas-js ] a lu . Uni til' mf’n d n p n f k n n n u n f u h a s i ? r a m a l a n b?> i k d a n tepai t e r l n b i h d u l u h a r u s d i k e t a h u i apa yfii-.g p n r h i d i r a m a l k a n , d a t a a p a s a j a y a n g d i b u t u h k a n d a n r a r a a h a ’i m e t o d e u n t u k m e m p e r k i r a k a n k e j a d i a n y a n g akan d a t a n g . P e r u s a h a a n d a l a m k e g i a t a n n y a u n t u k m e n g h a s i l i u n s u a t u b a r a n g p a d a d a s a r n y a b e r t u j u a n u n t u k m e m a s n - k u n dan m o n j u a l p r o d u k p r o d u k t e r s e b u t , m a k a ysn:" p e r l u d i n n r h s t i k a n a d a - a h p e n j u a l a n di uiasa y a n g ak;:n d u t a n g . P u n g e r t i n n r a m a l a n p e n j u a l a n m e n u r u t D r s Sofynrt Assatir i ( 1 9 8 0 ; i<Sfi) a d a l a h s e b n g a i b e r i k u t : " R » ta ! a n a r r n j u n l a n a d a l a h : s u a t u p e r l i i ..:n t i t an c i r i c i r i !n:nn I:, i t a L i f d a n b n a l i t a t i f : . . : r h n d n p p e r n n t n r n i s r jastiU h a r g a d a n p e n g e - a b a n g a n .?\ i- d a r i b u u i i ?<-or’u;i y a n g r l i p r o c l u s i r o l e h p e r u s a l - . . .-t p a d a k h e L u nslicti t o r t o n t u d i : i a s a y a n g a k a n d a t a r . - . “ . D e n g a n m e m b u a t r a m a l a n p e n j u a l a n p e r u s a h a a n dapat. m c m p e r k i r a k a n j u m l a h p e r m i n t a a n t e r h a d a p penju: Win y s m g a k a n d a t a n g . Da ri p e r k i r a a n t e r s e b u t p e r u s a h a a n d a p a t metnbust p e r e n c a n a a n d a n j a d w a l p r o d u k s i s e h in r" d a p a t

d i t e n t u k a n l a n g k a h --] a n g k a h d a n t i n d a k a n t i n d a k a n y a n g a k a n d i l a k u k a n b i l a p e r m i n t a a n m e n g a l a m i k e n a i k k a n m a u p u n p e n u r u n a n . D a l a m m e r a m a l k a n p p n j u a l a n y a n g a k a n d a t a n g d a t a m a s a lalu m e m p u n y a i p e r a n a n y a n g o u k u p p e n t i n g k a r e n a d a r i d a t a t e r s e b u t d a p a t m e n u n j n k k a n a d a n y a fu n gs i w a k t u d a l a m h u b u n g a n n y s d e n g a n f u n g ^ i p e n j u a l a n y a n g d a p a t d i n o t a s i k a n Y f ( t ) d e n g a n m e m p e r h i t u n g k a n k e t i d a k p a n t i a n . N o t a s i tersebut. d a p a t m e n y a t a k a n h u b u n g a n d u a v a r i a b e l , d i m a n a t ( w a k t u ) m e r u p a k a n v a r i a b e l b e b n s dan Y ( j u m l a h p e n j u a l a n ) a d a l a h v a r i b e l t i d ak b e b a s / t e r g a n t u n g . N o t a s i Y “ f ( t.) j u g a m e n y a t a k a n h u b u n g a n a n t a r a d u n (2) v a r i a b e l , d i m a n a s e t i a p p e r t a m b a h a n v a r i a h e l b e b a s w a k t u (t), a ka n d i i k u t i j u m l a h p e r m i n t a a n y a n g semak.in b e r k u r a n g / b e r t a m b a h s e h i n g g a j u m l a h p r o d u k y a n g akan d i j u a l p u n (Y) s e m a k i n b e r k u r a n g / b e r t a m b a h . K e a d a a n t e r s e b u t d a p a t d i g a m b a r k a n s e b a g a i b e r i k u t : O n m b nr 1 r H u b u n g a n F un g s i W a k t u d a n F u n g s i P e n j u a l a n Y Y Y = f U ) Y - f (t) Y3 Y3 \ Y2 Y 1 0 tl t2 t3 t 0 tl t2 t,3 t

A ) '-V * r- ) *11 i- • r t i m h . ’i V ' n ' U ’ . f k * ' ! ) y a n r 0 1 1 ’ ' j -f- r ‘ r>if )■>•■(<. ■ ■ ■ i V (B) ) ynnf? d1 ' k» pf'tinrnnm1 v . 2 .2. JPanffertJan P e r e n c a n a a n P^oduJifii , P e r k i r a a n t e r h a d a p p e n j u a l a n y a n g a k a n datfcnr d i d u k u n g denrfsn s u a t u p e r e n c a n a a n p r o d u k s i . p s r s n c a n a a n p r o d u k s i y a n g b a i k d i h a r a p k a n d a p a t b e r j a l a n d e n g a n l i n e a r , t e r a t u r , s t a b i l n; m e n g h a s i Ikan b a r a n g - b a r a n g s e s u a i denffr.n d i p e r k i r a k a n . U n t u k l e b i h j e l a s n y a m a k a d a p a t d i !;: p e n g e r t i a n d a r i p e r e n c a n a a n p r o d u k s i aentirr A s s a u r i ( 1 9 8 0 ; 127) a d a l a h ‘ " P e r c n c a n a a n d a n pcn^orfian i s a s i a n o r a n g - o r a n ,;, b ahan, iaes in- w e s i n d a n p e r a l a t a n lain s e v u y a n g d i p e r l u k a n u n t u k m e m p r o d u s i r b a r m ' p a d a s u a t u p e r i o d e t a r t e n t u di inasa depi ’■ d e n g a n yanft d i p e r k i r a k a n a t a u diraraalkan.

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H 1 ’ a j u m l a h p e r m i n t a a n spr’i k i t p r o s e s p r o d u ’! ; * a k a n d i j n ' a n k a n d e n g a n kapapsi t a n m i n i m u m , y a i t u nrnniT. produkrJ. y a n g k u r a n g d a ^ i j a m kr»rja n o r m a l a t a u p r o n e c p r o d u k n i y a n g d i h e n t i k a n s n m a B e k a l i . K e a d a a n ini a k a n

m e n y e b a b k a n tirnbulnya b i a y a m e n g a n g g u r ( i dl e c o s t ) . C a r a p r o d u k s i t e r s e b u t a k a n m e n g u r a n g i k e p u a s a n p e l a n g g a n k a r e n a h a r u s m e n u n g g u t e r l e b i h d u l u y a n g j u g a b e r a r t i m e m b e r i k e s e m p a t a n p a d a p e s a i n g u n t u k m e r e b u t p a s a r . K e a d a a n t e r s e b u t d i t i n j a u d a r i s e g i b i a y a t i d a k l a h e f i s i e n , k a r e n a b i a y a p e r u n i t p r o d u k s i a k a n b e r t a m b a h b e s a r a k i b a t a d a n y a b i a y a l e m b u r d a n b i a y a m e n g g a n g g u r ( i d l e c o s t ) . S e l a i n it u p e r u s a h a a n h a r u s s e l a l u m e n y e d i a k a n d a n a d a l a m j u m l a h y a n g b e s a r u n t u k m e m b e l i b a h a n b a k u b i l a s e w a k t u - w a k t u a d a p e r m i n t a a n , s e h i n g g a p e r p u t a r a n m o d a l k e r j a y a n g a d a m e n j a d i t i d a k s e i m b a n g a k i b a t b a n y a k n y a m o d a l k e r j a y a n g t e r t a n a m p a d a a k t i v a l a n c a r (kas). T u j u a n m e r a m a l k a n p e n j u a l a n d a n m e m b u a t p e r e n c a n a a n p r o d u k s i , a d a l a h u n t u k m e m p e r k i r a k a n p e r m i n t a a n p e n j u a l a n p a d a m a s a y a n g a k a n d a t a n g d a n b e r u s a h a u n t u k m e m e n u h i p e r m i n t a a n t e r s e b u t d e n g a n b e r p r o d u k s i s e c a r a b e r e n c a n a , t e r a t u r , s t a b i l d a n d e n g a n b i a y a m i n i m a l . J a d i p e r l u d i a d a k a n s u a t u p e r a m a l a n t e r h a d a p p e n j u a l a n y a n g a k a n d a t a n g d a n p e r e n c a n a a n j u m l a h y a n g a k a n d i p r o d u k s i . 2 -4 - M e t o d e M e r a m a l k a n ____R e n i u a l a a __ d a n ____M e r . enc a nak a n D a l a m m e r a m a l k a n p e n j u a l a n d a n m e r e n c a n a k a n p r o d u k s i p e r l u m e n e n t u k a n l a n g k a h - l a n g k a h s e b a g a i b e r i k u t : 1. P e m o d e l a n R a m a l a n P e n j u a l a n b e r d a s a r k a n d a t a p e n j u a l a n m a s a lalu.

2. M e r a m a l k a n j u m l a h p e n j u a l a n y a n g a k a n d a t a n g . S e t e l a h d i k e t a h u i j u m l a h p e n j u a l a n y a n g a k a n d a t a n g m a k a p e r u s a h a a n d a p a t m e n g h i t u n g d a n m e n y u B u n p e r e n c a n a a n p r o d u k s i y a n g b e r u p a : 3. A n g g a r a n P r o d u k s i 4. A n g g a r a n B a h a n B a k u 5. A n g g a r a n T e n a g a k e r j a l a n g s u n g 6. A n g g a r a n B i a y a O v e r h e a d . 1. P e m o d e l a n R a m a l a n P e n j u a l a n . B e r d a s a r k a n d a t a m a s a l a l u y a n g t e l a h d i a n a l i s a d e n g a n s u a t u m e t o d e t e r t e n t u d a p a t d i k e t a h u i j u m l a h p e n j u a l a n y a n g a k a n d a t a n g , t e t a p i u n t u k m e n d a p a t k a n j u m l a h p e n j u a l a n y a n g l e b i h m e n d e k a t i k e b e n a r a n h a r u s d i g u n a k a n s u a t u m e t o d e y a n g s e s u a i d e n g a n d a t a m a s a l a l u y a n g ada. A d a b e b e r a p a p e n d e k a t a n y a n g d i g u n a k a n u n t u k m e r a m a l k a n p e n j u a l a n y a n g a k a n d a t a n g , y a i t u : a. A n a l i s a K w a l i t a t i f b. A n a l i s a T i m e S e r i e s c. A n a l i s a K o r e l a s i d. A n a l i s a R e g r e s i L i n i e r . ! a. A n a l i s a K w a l i t a t i f . M e t o d e ini m e n g g u n a k a n p e n d a p a t y a n g b e r a s a l d a r i s a l e s m a n , p e m b e l i , p a r a a h l i d a n r e l a s i . R a m a l a n b e r d a s a r k a n p e n d a p a t ini c u k u p p e n t i n g w a l a u p u n l e b i h b a n y a k d i p e n g a r u h i o l e h u n s u r s u b y e k t i f i t a s d a r i m a s i n g - m a s i n g i n d i v i d u , k a r e n a d e n g a n i n f o r m a s i t e r s e b u t b i s a

d i k e t a h u i b i l a a d a p e r u b a h a n - p e r u b a h a n y a n g a k a n t e r j a d i b a i k y a n g m e r u p a k a n a n c a m a n a t a u p u n k e s e m p a t a n b a g i p e r u s a h a a n .

P i h a k p e r u s a h a a n s e l a i n m e m p e r h a t i k a n b e r b a g a i p e n d a p a t y a n g a d a j u g a h a r u s m e n c a r i i n f o r m a s i d a r i suraber lain y a n g m e r u p a k a n f a k t o r - f a k t o r d i luar p e r u s a h a a n , s e p e r t i : k e a d a a n s o s i a l e k o n o m i , p e r k e m b a n g a n t e k n o l o g i , p e s a i n g , s u p p l i e r , b a r a n g - b a r a n g s u b s t i t u s i da n p e r a t u r a n p e m e r i n t a h . b. A n a l i s a T i m e , S e r i e s . P e n d e k a t a n ini d i g u n a k a n u n t u k m e r a m a l k a n p e n j u a l a n y a n g a k a n d a t a n g b i l a d a r i d a t a m a s a lalu p o l a p e n j u a l a n b a r a n g d a r i b u l a n ke b u l a n m e n u n j u k k a n a d a n y a k e t e r g a n t u n g a n s e r i a l , y a n g b e r a r t i p e n j u a l a n p a d a b u l a n ke t s a n g a t t e r g a n t u n g p a d a p e n j u a l a n p a d a b u l a n ke t - k (k = 1 , 2 , 3 , . . . ) . c. A n a l i s a K o r e l a s i L i n i e r . K o r e l a s i L i n i e r m e n y a t a k a n k e c e n d e r u n g a n h u b u n g a n a n t a r a 2 v a r i a b e l (X d a n Y). P a d a a n a l i s a ini d a p a t d i n y a t a k a n a d a n y a 3 m a c a m h u b u n g a n linier, y a i t u : * r = l A p a b i l a d i g a m b a r a k a n t a m p a k s e b a g a i b e r i k u t

A r t i n y a s u a t u p e r t a m b a h a n X a k a n m e m b e r i k a n p e r t a m b a h a n y a n g s a m a p a d a Y ( d a l a m araim p o s i t i f ) . B i l a h a l ini t e r j a d i d a p a t d i a r t i k a n b a h w a a d a k e c e n d e r u n g a n h u b u n g a n l i n i e r p o s i t i f a n t a r a X d a n Y y a n g s e m p u r n a . * r = -1 A p a b i l a d i g a m b a r a k a n t a m p a k s e b a g a i b e r i k u t : A r t i n y a s e t i a p p e r t a m b a h a n X b e r s e s u a i a n d e n g a n p e n g u r a n g a n Y y a n g s a m a d a n d a p a t d i k a t a k a n b a h w a a d a h u b u n g a n l i n i e r n e g a t i f a n t a r a X d a n Y. * r = 0 H u b u n g a n t e r s e b u t a p a b i l a d i g a m b a r ^ k a n t a m p a k s e b a g a i b e r i k u t : x x X X X X X X X X X X X X X X X X X X X X X X X 0 X P a d a g a m b a r t e r s e b u t t a m p a k b a h w a t i d a k a d a k e c e n d e r u n g a n h u b u n g a n l i n i e r y a n g t e r a t u r a n t a r a X d a n Y. K e a d a a n t e r s e b u t u m u m n y a d i s e b a b k a n k a r e n a X d a n Y i n d i p e n d e n t .

d. A n a l i s a R e g r e s i L i ni er . A n a l i s a R e g r e s i J.inier, a d a l a h s u a t u m e t o d e s t a t i s t i k y a n g b e r k a i t a n d e n g a n f o r m u l a s i d a r i m e t o d e y a n g m e n y a t a k a n h u b u n g a n l i n i e r a n t a r a v a r i a b e l - v a r i a b e l . B i l a d a r i d a t a m a s a lain p o l a p e n j u a l a n b a r a n g d a r i b u l a n ke b u l a n m e n u n j u k k a n a d a n y a h u b u n g a n d e n g a n w a k t u (t), m a k a p o l a h u b u n g a n t e r s e b u t d i m o d e l k a n d e n g a n A n a l i s a R e g r e s i I.inier. D e n g a n a n a l i s a t e r s e b u t d a p a t d i r a m a l k a n j u m l a h p e r m i n t a a n t e r h a d a p p e n j u a l a n y a n g a k a n d a t a n g . A p a b i l a t d i s e b u t s e b a g a i i n d e p e n d e n t v a r i a b e l a t a u p r e d i k t o r d a n Y d i s e b u t s e b a g a i v a r i a b e l d e p e n d e n t a t a u v a r i a b e l r e s p o n s , m a k a u n t u k s u a t u n i l a i t e r t e n t u n i l a i Y b e r v a r i a s i di s u a t u r a t a - r a t a t a k s i r a n t e r t e n t u y a n g d i s e b a b k a n o l e h s e s a t a n ( e r r o r ) y a n g r a n d o m . D e n g a n S t a t i s t i k m o d e l ini d i n y a t a k a n s e b a g a i b e r i k u t : Yt = of + P t + et, t ~ 1 , 2 , 3 ... ,n Di m a n a : Y t a d a l a h r e s p o n s t a d a l a h v a r i a b e l t e r k ^ n d a l i y a n g d i p i l i h p e n e l i t i (w a k t u ) et a d a l a h k o m p o n e n s e s a t a n ( e r r o r ) d a n a d a l a h p a r a m e t e r y a n g t i d a k d i k e t a h u i . el, e2, . . . . , en d i h a r a p k a n m e m p u n y a i p o l a d i s t r i b u s i n o r m a l d e n g a n m e n n 0 d a n v a r i a n s k o s t a n s e r t a s a l i n g i n d e p e n d e n t . T e t a p i di d a l a m p r a k t e k n y a t i d a k p e r n a h d i k e t a h u i n i l a i

C da n , m a k a t a k s i r a n b e n t u k h u b u n g a n l i n i e r Y d a n t a d a l a h s e b a g a i b e r i k u t : Yt - a 4 bt a d a n b a d a l a h t a k s i r a n d a r i ( d a n Yt a d a l a h v a r i a b e l t i d a k b e b a s t a d a l a h v a r i a b e l b ebas. Yt = Yt + et ; et - Yt - Yt Yt a d a l a h o b s e r v a s i ke t Yt a d a l a h n i l a i t a k s i r a n y a n g d i p e r o l e h d a r i p e r s a m a a n r e g r e s i . e k o m p o n e n s e s a t a r i / p e n y i m p a n g n n . A p a b i l a d i g a m b a r a k a n t a m p a k s e b a g a i b e r i k u t : H u b u n g a n O b s e r v a s i ke t, N i l a i T a k s i r a n d a n K o m p o n e n U n t u k m e n g h i t u n g n i l a i a da n b b e r d a s a r k a n n i l a i o b s e r v a s i t d a n Y d i p e r g u n a k a n m e t o d e k w a d r a t t e r k e c i l ( l e a s t s q u a r e m e t h o d ) . G a m b a r 2 S e s a t a n Y H°i Y 1 Yt = a + bt Y3 .x tl t2 1 3 t

M e t o d e K w a d r a t t e r k e c i l a d a l a h : s u a t u m e t o d e u n t u k m e n a k s i r a d a n b s e b a g a i e s t i m a s i n i l a i d a n s e d e m i k i a n r u p a s e h i n g g a j u m l a h k e s a l a h a n k w a d r a t n y a m i n i m u m . n_ S = ei = m i n i m u m i = 1 d i m a n a : S = ( r e s p o n s y a n g d i o b s e r v a s i r e s p o n s t a k s i r a n ) 3 s ?>s — = 0 , — - = 0 3 a bb d i d a p a t d u a p e r s a m a a n y a i t u : I. Y = na + b t H t Y - a J t + b L t D a r i k e d u a p e r s a m a a n t e r s e b u t d a p a t d i s e l e s a i k a n : I t Y - ( > . t ) 0 Y ) / n C t l - ( £ t ) / n n a d a l a h j u m l a h p a s a n g o b s e r v a s i at au p e n g u k u r a n 2. M e r a m a l k a n j u m l a h p e n j u a l a n y a n g a k a n d a t a n g . S e t e l a h d a p a t d i m o d e l k a n p o l a h u b u n g a n a n t a r a w a k t u (t) d a n j u m l a h p e n j u a l a n b e r d a s a r k a n d a t a m a s a lalu, m a k a j u m l a h p e n j u a l a n p a d a s u a t u p e r i o d e t e r t e n t u di m a s a y a n g a k a n d a t a n g d a p a t d i t e n t u k a n . C o n t o h : d a r i d a t a p e n j u a l a n m a s a lalu d i k e t a h u i b a h w a p o l a p e n j u a l a n d a r i b u l a n ke b u l a n m e n u n j u k k a n a d a n y a h u b u n g a n d e n g a n w a k t u (t), y a i t u d e n g a n d a t a p e n j u a l a n s e b a g a i b e r i k u t :

^ d a n p, m a k a t a k s i r a n b e n t u k h u b u n g a n l i n i e r Y dari t a d a l a h s e b a g a i b e r i k u t : Yt = a + bt a d a n b a d a l a h t a k s i r a n d a r i d a n Y t a d a l a h v a r i a b e l t i d a k b e b a s t a d a l a h v a r i a b e l b ebas. Yt = Yt + et ; et = Yt - Yt Yt a d a l a h o b s e r v a s i ke t Yt a d a l a h n i l a i t a k s i r a n y a n g d i p n r o l e h d a r i p e r s a m a a n r e g r e s i . e k o m p o n e n s e s a t a n / p e n y i m p a n g a n . A p a b i l a d i g a m b a r a k a n t a m p a k s e b a g a i b e r i k u t : G a m b a r 2 H u b u n g a n O b s e r v a s i ke t, N i l a i T a k s i r a n d a n K o m p o n e n S e s a t a n Y tl t2 t3 t U n t u k m e n g h i t u n g n i l a i a d a n b b e r d a s a r k a n n i l a i o b s e r v a s i t d a n Y d i p e r g u n a k a n m e t o d e k w a d r a t t e r k e c i l ( l e a s t s q u a r e m e t h o d ) .

d an , m a k a t a k s i r a n b e n t u k h u b u n g a n l i n i e r Y d a n t a d a l a h s e b a g a i b e r i k u t : Yt = a + bt a d a n b a d a l a h t a k s i r a n dari d a n Yt a d a l a h v a r i a b e l t i d a k b ^ b a s t a d a l a h v a r i a b e l b ebas. Yt = Yt + et : et - Yt - Yt Yt a d a l a h o b s e r v a s i ke t Yt a d a l a h n i l a i t a k s i r a n y a n g d i p e r o l e h dari p e r s a m a a n r e g r e s i . e k o m p o n e n s e s a t a r i / p e n y i m p a n g a n . A p a b i l a d i g a m b a r a k a n t a m p a k s e b a g a i b e r i k u t : frambar 2 H u b u n g a n O b s e r v a s i ke f, . Nilai T a k s i r a n d a n K o m p o n e n S e s a t a n Y 1 el Yt = a + bt Y2

IT

Y3 } e3 : Y3 Y 1 e2 Y2 _L tl t2 t 3 t U n t u k m e n g h i t u n g n i l a i a d a n b b e r d a s a r k a n n i l a i o b s e r v a s i t da n Y d i p e r g u n a k a n m e t o d e k w a d r a t t e r k e c i l ( l e a s t s q u a r e m e t h o d ) .

D a t a p e n j u a l a n M i n i J e l l y t a h u n 1 9 8 8 a d a l a h : No B u l a n J u m l a h U n i t 1. J a n u a r i 1 18 2. P e b r u a r i 127 3. M a r e t 123 4. A p r i l 130 5. M e i 127 6. J u n i 134 7. J u l i 128 8. A g u s t u s 1 33 9. S e p t e m b e r 129 10. O k t o b e r 120 11. N o p e m b e r 131 12. D e s e m b e r 130 1 . 5 3 0 D a r i d a t a t e r s e b u t d i a t a s d a p a t d i o a r i : t Y Y t Y 1 118 1 1 3 . 9 2 4 118 2 127 4 1 6 . 1 2 9 2 5 4 3 1 23 9 1 5 . 1 2 9 3 6 9 4 130 16 1 6 . 9 0 0 5 2 0 5 127 2 5 1 6 . 1 2 9 63 5 6 134 3 6 1 7 . 9 5 6 8 0 4 7 128 4 9 1 6 . 3 8 4 8 9 6 8 133 64 1 7 . 6 9 8 1 . 0 6 4 9 129 8 1 1 6 . 6 4 1 1 . 1 6 1 10 1 2 0 10 0 1 4 . 4 0 0 1 . 2 0 0 11 131 121 1 7 . 1 6 1 1 . 4 4 1 12 130 1 4 4 1 6 . 9 0 0 1 . 5 6 0 I t =7 8 Z Y = 1 . 5 3 0 H t = 6 5 0 I Y = 1 9 5 .345 r t y = 1 0 . 0 2 2 I t Y - L t . l Y / n n . 5Ltz - ( I t ) / n 1 0 . 0 2 2 - 78 x 1 . 5 3 0 / 1 2 6 5 0 - 6 . 0 8 4 / 1 2 9 2 4 1 . 7 1 6 = 0 , 5 3 8 5

a = ( I Y - b I t ) / n = ( 1 . 5 3 0 - 0 , 5 3 8 5 x 7 8 ) / 1 2 = 1 2 3 , 9 9 = 124 M o d e l r e g r e s i y a n g d i d a p a t a d a l a h : Y t = 124 + 0 , 5 3 8 5 t P e r B a m a a n t e r s e b u t m e r u p a k a n t a k s i r a n d a r i Y t = a + b t y a n g d i d a s a r k a n p a d a d a t a m a n a lalu. S e t i a p p e r t a m b a h a n 1 B a t u a n w a k t u (t) m e n g a k i b a t k a n b e r t a m b a h n y a Yt s e b e a a r 0 , 5 3 8 5 P e r k i r a a n p e n j u a l a n M i n i J e l l y t a h u n 1 9 8 9 t = 13 s / d 24 a d a l a h a e b a g a i b e r i k u t : J a n : t — 13 Y ~- 124 4 0 , 5 3 8 5 ( 1 3 ) 1 3 1 , 0 0 P e b : t. - 14 Y - 124 + 0 , 5 3 8 5 ( 1 4 ) 1 3 1 , 5 4 M a r : t = 15 Y 124 + 0 , 5 3 8 5 ( 15) r 1 3 2 , 0 8 A p r : t - 16 Y • 124 + 0 , 5 3 8 5 ( 16) - 1 3 2 , 6 2 M e i : t = 17 Y - 124 ■t 0 , 5 3 8 5 ( 1 7 ) - 1 33 , 1 5 J u n : t - 18 Y r 124 + 0 , 5 3 8 5 ( 1 8 ) - 13 3 , 6 9 J u l : t - 19 Y ~ 124 + 0 , 5 3 8 5 ( 1 9 ) - 13 4 , 2 3 A g t : t 20 Y r. 124 + 0 , 5 3 8 5 ( 2 0 ) 1 3 4 , 7 7 S e p : t - 21 Y : 124 + 0 , 5 3 8 5 ( 2 1 ) - 1 3 5 , 3 0 O k t : t - 22 Y - .124 •I 0 , 5 3 8 5 ( 2 2 ) - 1 3 5 , 8 5 N o p : t - 23 Y - 124 1 0 , 5 3 8 5 ( 2 3 ) - 1 3 6 , 3 8 D e s : t - 24 Y - 124 ) 0 , 5 3 8 5 ( 2 4 ) r 1 3 6 , 9 2 m o d e 1 a k a n B a t u a n . u n t u k

S e t e l a h d i k e t a h u i j u m l a h p e n j u a l a n t a h u n y a n g a k a n d a t a n g , m a k a p e r k i r a a n t e r s e b u t d a p a t d i g u n a k a n s e b a g a i d a s a r u n t u k m e n y u e u n p e r e n c a n a a n p r o d u k s i y a n g m e n c a k u p s e l u r u h k e g i a t a n p r o d u k s i y a n g d i b u a t d a l a m b e n t u k a n g g a r a n . K a r e n a f u n g s i d a r i a n g g a r a n a d a l a h s e b a g a i s u a t u p e r e n c a n a a n , k o o r d i n a s i d a n p e n g a w a s a n . T a n p a a d a n y a p e r k i r a a n t e r h a d a p j u m l a h p e n j u a l a n y a n g a k a n d a t a n g m a k a p e r e n o a n a n - p e r e n c a n a a n t e r s e b u t di a t a s t i d a k d a p a t d i b u a t . S e b e l u m m e m b a h a s m e n g e n a i p e r e n c a n a a n p r o d u k s i d a l a m b e n t u k a n g g a r a n t e r l e b i h d u l u p e r l u d i k e t a h u i p e n g e r t i a n d a r i a n g g a r a n . P e n g e r t i a n a n g g a r a n m e n u r u t G u n a w a n A, S E M B A ( 1 9 8 6 ; 6) a d a l a h : " S u a t u p e n d e k a t a n f o r m a l d a n s i s t i m a t i e d a r i p a d a p e l a k s a n a a n t a n g g u n g j a w a b m a n a j e m e n d i d a l a m p e r e n c a n a a n , k o o r d i n a s i d a n p e n g a w a s a n " . U n t u k d a p a t m e m e n u h i s e g a l a a s p e k y a n g d i k a n d u n g d a r i d e f i n i s i di atas, m a k a a n g g a r a n h a r u s d i s u s u n d a l a m b e n t u k t a b e l - t a b e l d a n b e r s i f a t k u a n t i t a t i f ( d i n y a t a k a n d a l a m a n g k a - a n g k a ). D a l a m m e n y u s u n s u a t u a n g g a r a n p e r l u d i p e r h a t i k a n a g a r a n g g a r a n y a n g d i s u s u n b e r s i f a t l uw es , a r t i n y a d a p a t c e p a t d i s e s u a i k a n d e n g a n k e a d a a n y a n g m u n g k i n b e r u b a h , r e a l 1 s t is, a r t i n y a t i d a k t e r l a l u o p t i m i s d a n t i d a k t e r l a l u p e s i m i s (w aj ar ), a n g g a r a n j u g a m e m b u t u h k a n p e r h a t i a n s e c a r a t e r u s m e n e r u s ( k o n t i n y u ) .

3. A n g g a r a n P r o d u k s i . Y a n g d i m a k s u d d e n g a n a n g g a r a n p r o d u k s i , a d a l a h s u a t u p e r e n c a n a a n t i n g k a t / v o l u m e b a r a n g y a n g h a r u s d i p r o d u k s i o l e h p e r u s a h a a n a g a r s e s u a i d e n g a n v o l u m e / t i n g k a t p e n j u a l a n y a n g t e l a h d i r e n c a n a k a n . A n g g a r a n p r o d u k s i b e r i s i t e n t a n g j u m l a h b a r a n g y a n g d i r e n c a n a k a n u n t u k d i j u a l y a n g d i h u b u n g k a n d e n g a n k e b i j a k s a n a a n t i n g k a t p e r s e d i a a n , s e h i n g g a m e n g h a s i l k a n j u m l a h b a r a n g y a n g h a r u s d i p r o d u k s i o l e h p e r u s a h a a n . D e n g a n m e n g e t a h u i j u m l a h p r o d u k y a n g a k a n d i h a s i l k a n d a n d e n g a n a d a n y a p e r s e d i a a n b a r a n g j a d i m a k a p r o s e s p r o d u k s i d a p a t d i j a l a n k a n s e c a r a t e r a t u r d a n b e r e n c a n a . D e n g a n d e m i k i a n p e r u s a h a a n t i d a k p e r l u m e n j a d w a l k a n p r o d u k s i s a m a p e r s i s d e n g a n r e n c a n a p e n j u a l a n . S e l a i n itu j u m l a h k e b u t u h a n b a h a n b a k u d a n j a d w a l p e m b e l i a n b a h a n b a k u d a p a t d i s u s u n d e m i m e n j a m i n k e l a n c a r a n p r o s e s p r o d u k s i . C o n t o h : P e r s e d i a a n a k h i r p e r u s a h a a n d i t e t a p k a n 1/2 d a r i p e r m i n t a a n p e n j u a l a n p e r b u l a n , s e d a n g k a n p e r s e d i a a n a w a l y a n g a d a h a n y a 5 u n i t ( d i s u s u n b e r d a s a r k a n r a m a l a n p e n j u a l a n p a d a c o n t o h s e b e l u m n y a ) .

Anggaran Produksi Mini Jelly Tahun 1989

:Ieterangan Jan Peb Mar Apr Mei Jun Jul Agt Sep Okt Nop Dee Juniah :

:Penjualan :P.Mhir 131,00 65,50 131,54 65,77 132,08 66,04 132,6266,31 133,15 66,57 133,69 66,84 134,23 67,12 134,77 67,38 135,30 67,65 135,85 67.93 136,38 68,19 136,92 68,46 1.607,99: 68,46: :Junlah :P.awal 196,50 5,00 197,31 65,50 198,12 65,77 198,93 66,04 199,72 66,31 200,53 66,57 201,35 66,84 202,15 67,12 202,95 67,38 203,77 67,65 204,57 67,93205,3868,19 1.875,99: 5,00: :T.produksi 191,50 131,81 132,35 132,89 133,41 133,96 134,51 135,03 135,57 136,13 136,64 137,19 1.670,99: 4. A n g g a r a n B a h a n B a k u . A n g g a r a n k e b u t u h a n b a h a n b a k u h a n y a m e r e n c a n a k a n kebutvihan d a n p e n g g u n a a n b a h a n b a k u l a n g s u n g . Y a n g d i m a k s u d d e n g a n b a h a n b a k u langsiing a d a l a h , s e m u a b a h a n m e n t a h y a n g m e r u p a k a n b a g i a n d a r i b a r a n g y a n g d i h a s i l k a n A n g g a r a n b a h a n b a k u p a d a d a s a r n y a d a p a t d i b a g i m e n j a d i 2 m a c a m y a i t u : a . A n g g a r a n k e b u t u h a n b a h a n b a k u . A n g g a r a n ini b e r i s i t e n t a n g p e r e n c a n a a n j u m l a h b a h a n b a k u y a n g dibut-uhkan d a l a m p r o n e s p r o d u k n i demi. t e r c a p a i n y a j u m l a h u n i t p r o d u k s i y a n g t e l a h d i t e t a p k a n d a l a m a n g g a r a n p r o d u k s i . D e n g a n a d a n y a a n g g a r a n ini m a k a p r o s e s p r o d u k s i d a p a t d i j a l a n k a n d e n g a n l a n c a r k a r e n a d e n g a n d l k e t a h u i n y a k e b u t u h a n b a h a n b a k u m a k a j a d w a l p e m b e l i a n j u g a d a p a t d i s u s u n d a n d i r e n c a n a k a n t e r l e b i h dulu. C o n t o h : B i l a d i k e t a h u i k e b u t u h a n b a h a n b a k u p e r u n i t a d a l a h 2 g r a m m a k a dap>at d i b u a t a n g g a r a n k e b u t u h a n b a h a n b a k u t a h u n 1989.

A n g g a r a n K e b u t u h a n B a h a n B a k u T a h u n 1 9 8 9 : :B u l a n P r o d u k s i (Unit) K e b u t u h a n B a h a n B a k u p e r u n i t (gram) K e b u t u h a n M a t e r i a l (gram) : J a n 1 9 1 , 5 0 2 3 8 3 , 0 0 : P e b 1 3 1 , 8 1 2 2 6 3 , 6 2 : M a r 1 3 2 , 3 5 2 2 6 4 , 7 0 : A p r 1 3 2 , 8 9 2 2 6 5 , 7 8 : M e i 1 3 3 , 4 1 2 2 6 6 , 8 2 : J u n 1 3 3 , 9 6 2 2 6 7 , 9 2 : Ju l 1 3 4 , 5 1 2 2 6 9 , 0 2 : A g t 1 3 5 , 0 3 2 2 7 0 , 0 6 : S e p 1 3 5 , 5 7 2 2 7 1 , 1 4 : O k t 1 3 6 , 1 3 2 2 7 2 , 2 6 : N o p 1 3 6 , 6 4 2 2 7 3 , 2 8 : D e s 1 3 7 , 1 9 2 2 7 4 , 3 8 : T o t a l 1 . 6 7 0 , 9 9 2 3 . 3 4 1 , 9 8 b. A n g g a r a n p e m b e l i a n b a h a n b a ku. A n g g a r a n ini b e r i s i t e n t a n g r e n c a n a p e m b e l i a n d a n k u a n t i t a s b a h a n b a k u y a n g h a r u s d i b e l i o l e h p e r u s a h a a n d a l a m w a k t u y a n g a k a n d a t a n g . H a l ini d i l a k u k a n s e c a r a h a t i - h a t i t e r u t a m a d a l a m h a l j u m l a h d a n w a k t u p e m b e l i a n s u p a y a t i d a k t e r j a d i h a l - h a l y a n g m e r u g i k a n s e p e r t i : - p e m b e l i a n b a h a n y a n g t e r l a l u b e s a r a t a u t e r l a l u k e c i l . - t e r l a l u c e p a t a t a u l a m b a t n y a k e d a t a n g a n b a h a n b a k u y a n g d i b e l i . A n g g a r a n p e m b e l i a n b a h a n b a k u d a p a t d i s u s u n a p a b i l a t o t a l k e b u t u h a n b a h a n b a k u u n t u k s u a t u p e r i o d e t e l a h d i t e n t u k a n . S e b e l u m d i b u a t s u a t u a n g g a r a n p e m b e l i a n b a h a n b a k u , p e r l u d i j e l a s k a n m e n g e n a i p e r s e d i a a n .

P e n g e r t i a n Pf=>rBediaan m e n u r u t S o f y a n A s s a u r i { H)BO ; 176) a d a l a h : " S u a t u a k t i v a y a n g m e l i p u t i b a r a n g - b a r a n n m i l i k p e r u s a h a a n d e n g a n m a k s u d u n t u k d i j u a l daldjn s u n t u p e r i o d e u s a h a y a n n n o r m a l , a t a u p e r s e d i a a n n a r a n n b a r a n g y a n n m a s i h d a l a m p e n g e r j a a n a t a u p r o v e n p r o d u k s i , a t a u p u n pernsediaan b a h a n b a k u y a n n •• nun.tnu penn/t un aa nn ya d a l a m e u a t u p r o s e s produkns V , L>0

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Lfl baran/r baran/j j a d i y a n n d i s e d i a k a n u n t u k w e m e n u h i p e r m i n t a a n d a r i l a n n n a n a n s e t i a p w a k t u , n e c a r n p r a k t i o s e m u a h a l h al a t a u ba ra n g - b a r a r v ; y a n n Liifatnya b e r w u j u d , t e r m a s u k d a l a m k e l o m p o k p r - T ^ d i an,n ini p a d a a u a t u s a a t a t a u s a a t lain. Di d a l a m m e n e n t n k a n j u m l a h p e r s e d i a a n t e r l o b ' h d u l u d i c a r i k e s e i m b a n g a n a n t a r a k e r u g i a n k a r e n a rrnmiliki p e r s e d i a a n dftn m a n f a a t y a n n d i p e r o l e h n y a , d o n g a n m e n n h i t u n n j u m l a h p e s a n a n d e n g a n b i a y a p a l i n n t.O-nnomin ( E O Q ) . D a l a m p e n g a m b i l n n k o p u t u e a n m e n g e n a i p e m b e l i a n b a h a n b a k u d c n g n n E O Q d i p e n g a r u h i o l e h 2 j e n i s b i a y a v ! t.u : b i a y a p o m n n n n n n d a n b i a y a n i m pa n. Y a n n t e r m a n u k b i a y a p r m e s a n a n a d a l a h : b i a y a Snlpon, b i a y a s u r a t -mcnyurat, b i a y a p e n g a n g k u t a n , p e n g c r m d a n p e n u r u n a n b a r a n g , H a n Iain lain. Y a n g t e r m a n u k h i a y a h i m p a n a d a l a h : b i a y a mnri* I y a n g t e r t a n a m , b i a y a - b l a y a p e n g g u d a n g a n , b i a y a k e r u ^ n k m d a n l a i n s e b a g a i n y a . U n t u k m e n g h i t u n g j u m l a h p e s a n a n y ^ n g p a l i n g r l f i o m i n , m e n u r u t D r n Za in al H E Q H a n D r n S u n a r d i ( 19B2 ; 1 0 M a k a n d i g u n a k a n f o r m u l a n i s e b n ^ a i b e r i k u t :

D i m a n a : R a d a l a h k e b u t u h a n b a h a n b a k u s e l a m a B a t u p e r i o d e S b i a y a p e s a n s e t i a p k a l i p e s a n P a d a l a h h a r g a p e m b e l i a n p e r u n i t y a n g d i b a y a r I a d a l a h b i a y a s i m p a n y a n g d i n y a t a k a n d a l a m p r o s e n t a s e d a r i n i l a i r a t a - r a t a d a l a m r u p i a h d a r i p e r s e d i a a n . C o n t o h : K e b u t u h a n b a h a n b a k u s e l a m a s e t a h u n 3 3 4 2 k g d e n g a n h a r g a R p 1 00 p e r kg, s e d a n g k a n b i a y a p e n y i m p a n a n d i g u d a n g a d a l a h 1 % d a r i n i l a i r a t a - r a t a p e r s e d i a a n , b i a y a p e m e s a n a n a d a l a h R p 60. M a k a : 100 x 0 , 0 1 = 6 3 3 , 2 8 = 6 3 4 k g P e m b e l i a n y a n g p a l i n g e k o n o m i s a d a l a h 6 3 4 g r a m F r e k w e n s i p e m b e l i a n 1 t a h u n a d a l a h : 3 3 4 1 , 9 8 2. R . S E O Q P. I '2 x 3 . 3 4 2 x 60 6 3 4 5 , 2 7 6 k a l i

B i l a d i k e t a h u i t i n g k a t p e r s e d i a a n aw al b a h a n b ak u sa:aa d e n g a n nol, m a k a d a p a t d i b u a t a n g g a r a n perabsli*~n haha.n b a k u . A n g g a r a n P e m b e l i a n B a h a n B a k u T a h u n 19 88 ( D a l a m Gra-ii) Bln P .A w a 1 Posa- J ii j[i 1 a h P e m a k a i a n u / P . k h i r b e l i a n T e r s e d ia p r o d u k s i Jan 6 3 4 , 0 0 6 3 4 , 0 0 3 8 3 , 0 0 2.- I , 00 P e b 2 5 1 , 0 0 6 3 4 , 0 0 8 8 5 , 0 0 2 6 3 , 6 2 821 , 30 H ar 6 2 1 , 3 8 6 2 1 , 3 8 2 6 4 , 7 0 ::i.;; ,38 Apr 3 5 6 , 6 8 - 3 5 6 , 6 8 2 6 5 , 7 8 i' , 90 M ei 00 , 90 6 3 4 , 0 0 7 2 4 , 9 0 2 6 6 , 8 2 4 :.:8,08 J u n 4 5 8 , 0 8 4 5 8 , 0 8 2 6 7 , 9 2 1EK , 16 Ju 1 1 9 0 , 1 6 6 3 4 , 0 0 8 2 4 , 16 2 6 9 , 0 2 5 nr, , 14 A g t 555, 14 5 5 5 , 1 4 2 7 0 , 0 6 2 H 5 ,08 S e p 2 8 5 , 0 8 2 8 5 , 0 8 2 7 1 , 1 4 - 3 . 94 O k t 13, 94 6 3 4 , 0 0 6 4 7 , 9 4 2 7 2 , 2 6 375 , 68 Nop 3 7 5 , 6 8 3 7 5 , 6 8 2 7 3 , 2 8 1 r,i 2 , 40 D e s 1 0 2 , 4 0 6 3 4 , 0 0 7 3 6 , 4 0 2 7 4 , 3 8 4 P ?. ,02 T t l 3 . 3 0 0 , 4 4 3 . 8 0 4 , 0 0 7 . 1 0 7 , 4 4 3 . 3 4 1 , 9 8 3.3'- 1 ,98 B i l a jusnlBh p e m b e l i a n y a n g p a l i n g e k o n o m i s a d a l i n 034 gram, m a k a p e m b e l i a n y a n g d i l a k u k a n p a d a b u l a n J u n u a r i a d a l a h s e b e s a r 634 gr am. S e d a n g k a n j u m l a h p e m a k a j n p a d a b u l a n t e r s e b u t a d a l a h s e b e s a r 383 g r am , i;. n i n g g a p e r s e d i a a n a k h i r p a d a bn lan J a n u a r i s e b e s a r 251 "'rani. D e m i k i a n j u g a u n t u k bulp-n-bulan b e r i k u t n y a . 5, A n g g a r a n B i a y a T e n a g a K e r j a L a n g s u n g . A n g g a r a n t e n a g a k e r j a l a n g s u n g a d a l a h nieren": n a k a n u n s u r t e n a g a k e r j a l a n g s u n g y a n g b e r k a i t a n r n n g w n a n g g a r a n p r o d u k s i y a n g tel ah d i s u s u n s e b e l u m n y a . Y r m g d i k a t e g o r i k a n s e b a g a i t e n a g a k e r j a l a n g s u n g achiltih,

b u r u h p a b r i k y a n g ikut s e r t a d a l a m k e g i a t a n p r o s e s p r o d u k s i d a r i b a h a n m e n t a h s a m p a i b e r b e n t u k b a r a n g jadi. P a d a a n g g a r a n t e n a g a k e r j a l a n g s u n g ini a k a n d i r e n c a n a k a n l a m a / w a k t u k e r j a b u r u h , j u m l a h b u r u h d a n u p a h b u r u h d a l a m s u a t u p e r i o d e t e r t e n t u . C o n t o h : D i k e t a h u i k a p a s i t a s p r o d u k s i a d a l a h 73 g r a m p e r h a r i d a n t e n a g a k e r j a a d a 4 o r a n g d e n g a n u p a h t e n a g a k e r j a Rp 2 . 0 0 0 p e r har i (8 j a m ) m a k a t o t a l b i a y a t e n a g a k e r j a p e r h a r i a d a l a h Rp 8.000. K e b u t u h a n b a h a n b a k u t a h u n 1 9 8 9 a d a l a h s e b e s a r 3 . 3 4 2 g ra m . M a k a u n t u k m e n c a r i t o t a l b i a y a t e n a g a k e r j a l a n g s u n g t a h u n 1989 : ( K e b u t u h a n b h n th 198 9 : k a p a s i t a s p r o d u k s i / h r ) x Rp 8 0 0 0 = ( 3 . 3 4 2 g r a m : 73 g r a m ) x Rp 8 . 0 0 0 = 4 5 , 7 8 h a r i x Rp 8 . 0 0 0 = Rp 3 6 8 . 2 4 6 B i a y a t e n a g a k e r j a a d a l a h s e b e s a r Rp 3 6 8 . 2 4 6 p e r t a h u n d a n w a k t u m e n g e r j a k a n p r o d u k t e r s e b u t d a l a m 1 t a h u n a d a l a h 4 5 , 7 8 hari ( 46 h ari). 6. A n g g a r a n B i a y a O v e r h e a d . B i a y a o v e r h e a d p a b r i k d a p a t d i a r t i k a n s e b a g a i b i a y a p r o d u k s i lain y a n g h a r u s d i k e l u a r k a n s e l a i n b i a y a b a h a n b a k u l a n g s u n g , s e p e r t i : b i a y a b a h a n p e m b a n t u , b i a y a t e n a g a k e r j a t i d a k l a n g s u n g d a n b i a y a p r o d u k s i t i d a k l a n g s u n g l ainnya.

Y a n g d i m a k s u d d e n g a n b a h a n p e m b a n t u , a d a l a h b a h a n m e n t a h y a n g i k u t b e r p e r a n d a l a m p r o s e s p r o d u k s i t e t a p i t i d a k s e c a r a l a n g s u n g t a m p a k p a d a p a d a b a r a n g j a d i y a n g d i h a s i l k a n . S e p e r t i d a l a m p e m b u a t a n m e j a / k u r s i , k a y u a d a l a h b a h a n b a k u l a n g s u n g , s e d a n g p a k u d a n c a t a d a l a h b a h a n b a k u t i d a k l a n g s u n g / b a h a n p e m b a n t u . B a h a n b a k u t i d a k l a n g s u n g ini d i h i t u n g b e r d a s a r k a n p e n g g u n a a n b a h a n b a k u p a d a t i a p u n i t b a r a n g j adi. C o n t o h : j u m l a h u n i t y a n g a k a n d i p r o d u k s i a d a l a h 1 00 u n i t , t i a p u n i t b a r a n g j a d i d i b u t u h k a n b a h a n p e m b a n t u 2 g r a m, m a k a p e n g g u n a a n b a h a n p e m b a n t u a d a l a h 2 0 0 gram. 2 -5 - P e n g e r t i a n dan. M a c a m B i a y a .Produksi^ S e b e l u m d i j e l a s k a n p e n g e r t i a n d a r i b i a y a p r o d u k s i t e r l e b i h d u l u d i j e l a s k a n p e n g e r t i a n d a r i b i a y a . B i a y a a d a l a h : p e n g o r b a n a n y a n g a k a n d i k e l u a r k a n u n t u k m e m p e r o l e h b a r a n g / j a s a u n t u k m e n c a p a i s u a t u t u j u a n t e r t e n t u . S e d a n g k a n y a n g d i m a k s u d d e n g a n b i a y a d i s i n i a d a l a h b i a y a y a n g t e r j a d i d a l a m h u b u n g a n n y a d e n g a n p r o s e s p e n g o l a h a n b a h a n b a k u m e n j a d i b a r a n g j a d i y a i t u b i a y a p r o d u k s i . B i a y a p r o d u k s i p e r l u d i c a r i d a n d i t e t a p k a n a g a r d a p a t d i h i t u n g h a r g a p o k o k p r o d u k s i s u a t u p r o d u k . B i a y a p r o d u k s i m e n y a n g k u t b e b e r a p a m a c a m b i a y a , a n t a r a l a i n :

1. B i a y a b a h a n b a k u 2. B i a y a t e n a g a k e r j a l a n g s u n g 3. B i a y a b a h a n p e m b a n t u 4. B i a y a p e n y u s u t a n m e s i n 5. B i a y a l i s t r i k 6. B i a y a p e m e l i h a r a a n m e s i n 7. B i a y a s i m p a n . U n t u k m e m p e r j e l a s m a c a m - m a c a m b i a y a p r o d u k s i d i a t a s m a k a p e r l u d i j e l a s k a n m a s i n g - m a s i n g b i a y a t e r s e b u t . 1- B i a y a B a h a n Baku . B a h a n b a k u a d a l a h b a h a n y a n g m e m b e n t u k b a g i a n m e n y e l u r u h d a r i b a r a n g j a d i d a n b i a y a b a h a n b a k u a d a l a h h a r g a p o k o k b a h a n b a k u t e r s e b u t y a n g d i o l a h d a l a m p r o s e s p r o d u k s i . C o n t o h : B a h a n b a k u u n t u k p e r u s a h a a n i n d u s t r i k e r t a s a d a l a h m e r a n g d a n w o o d p u l p s e h a r g a R p 5 . 0 0 0 / k g , d a l a m 1 b u l a n p e r u s a h a a n m e m b u t u h k a n 1 0 0 0 k g b a h a n b a k u , m a k a b i a y a b a h a n b a k u a d a l a h : R p 5 . 0 0 0 x 1 . 0 0 0 k g = R p 5 . 0 0 0 . 0 0 0 B i l a d a r i 1 0 0 0 k g t e r s e b u t d a p a t d i h a s i l k a n 5 0 . 0 0 0 b u k u t u l i s , m a k a b i a y a b a h a n b a k u p e r u n i t a d a l a h : R p 5 . 0 0 0 . 0 0 0 : 5 0 . 0 0 0 u n i t = R p 5 0 0 2 - B j a y a I e n a g a _ J f e r j a L a n g s u n g . . B i a y a t e n a g a k e r j a l a n g s u n g a d a l a h t e n a g a k e r j a y a n g j a s a n y a d a p a t d i p e r h i t u n g k a n l a n g s u n g d a l a m p e m b u a t a n

p r o d u k ( b a r a n g j a d i ) t e r t e n t u . Y a n g d a p a t d i k e l o m p o k k a n s e b a g a i b i a y a t e n a g a k e r j a l a n g s u n g , a d a l a h b i a y a u n t u k j a s a - j a s a t e n a g a k e r j a y a n g s e c a r a l a n g s u n g m e n g e r j a k a n b a h a n b a k u , b a i k d e n g a n m e n g g u n a k a n t a n g a n a t a u m e n g g u n a k a n m e s i n . Di d a l a m m e n g h i t u n g b i a y a t e n a g a k e r j a l a n g s u n g p e r l u d i t e n t u k a n d a s a r s a t u a n u t a m a y a n g d i g u n a k a n . S a t u a n h i t u n g y a n g s e r i n g d i j u m p a i d a l a m p r a k t e k a d a l a h s a t u a n h i t u n g a t a s d a s a r j a m b u r u h l a n g s u n g , a t a s d a s a r j u m l a h p r o d u k y a n g d i h a s i l k a n a t a u b e r d a s a r k a n u p a h h a r i a n . P a d a t i n g k a t u p a h b e r d a s a r k a n j a m b u r u h l a n g s u n g , u p a h d i b e r i k a n b e r d a s a r k a n b e r a p a j a m b u r u h b e k e r j a d i k a l i k a n d e n g a n u p a h p e r j a m y a n g t e l a h d i t e n t u k a n b e r d a s a r k a n k e b i j a k s a n a a n p e r u s a h a a n . C o n t o h : D a l a m 1 m i n g g u b u r u h b e k e r j a s e l a m a 40 jam, u p a h b u r u h R p 3 0 0 / j a m , m a k a p e r u s a h a a n d a l a m 1 b u l a n a k a n m e n g e l u a r k a n b i a y a t e n a g a k e r j a l a n g s u n g s e b e s a r : 1 6 0 j a m x R p 3 0 0 = R p 4 8 . 0 0 0 P a d a u p a h b e r d a s a r k a n j u m l a h p r o d u k y a n g d i h a s i l k a n , u p a h d i b e r i k a n b e r d a s a r k a n j u m l a h p r o d u k y a n g d a p a t d i h a s i l k a n o l e h b u r u h d a l a m s u a t u w a k t u t e r t e n t u d i k a l i k a n d e n g a n t a r i p p e r s a t u a n p r o d u k . C o n t o h : S e o r a n g b u r u h d a l a m 1 b u l a n d a p a t m e n g e r j a k a n 2 4 0 u n i t b a r a n g ja di, a p a b i l a u p a h p e r u n i t b a r a n g j a d i a d a l a h R p 200, m a k a b i a y a t e n a g a k e r j a l a n g s u n g a d a l a h s e b e s a r :

R p 2 0 0 x 2 4 0 u n i t = R p 4 8 . 0 0 0 S e d a n g k a n u p a h h a r inn a d a l a h u p a h y a n g d i t e r i m a o l e h biiruh b e r d a s a r k a n j u m l a h h a r i k e r j a d a l a m s u a t u p e r i o d e w a k t u s e p e r t i b u l a n a n a t a u m i n g g u a n d i k a l i k a n d e n g a n u p a h p e r h a r i y a n g t e l a h d i t e n t u k a n o l e h p e r u s a h a a n . C o n t o h : U p a h b u r u h p e r h a r i a d a l a h R p 300 0, j u m l a h h a r i k e r j a p e r b u l a n 2 5 h a r i , j u m l a h b u r u h y a n g b e k e r j a a d a l a h 2 o ra n g. M a k a b i a y a t e n a g a k e r j a l a n g B u n g p e r b u l a n y a n g d i t a n g g u n g o l e h p e r u s a h n a n a d a l a h : R p 3 0 0 0 x 2 n r a n g x 2?‘» h a r i ~ R p 1 5 0 . 0 0 0

3. Biam-JB.ahan_T.emb.an t u .

Di d a l a m memprodiikni o e s u a t u b a r a n g d i p e r l u k a n b a h a n - b a h a n l ai n y a n g t i d a k m e n j a d i b a g i a n m e n y e l u r u h d a r i b a r a n g jadi. C o n t o h r u n t u k m e m p r o d u k s i m e j a Re lain d i b u t u h k a n k a y u s e b a g a i b a h a n ba ku, j u g a d i p e r l u k a n a d a n y a k e r t a s p e n g h a l u B (e m p e 1 las). F?ila j u m l a h m e j a y a n g d i h a B i l k a n d a l a m 1 b u l a n a d a l a h 12 b ua h , j i k a 1 m e j a membut-.uhkan 2 e m p e l l a s , m a k a j u m l a h e m p e l i a s y a n g d i b u t u h k a n a d a l a h : 2 l e m b a r x 12 24 l e m b a r . D a n j i k a h a r g a .1 l e m b a r e m p e l l a s a d a l a h R p 2 0 0 m a k a b i a y a b a h a n p e m b a n t u 24 l e m b a r x R p 2 0 0 = R p 4.800.

P e r u s a h a a n dalaio m e n j a 1a n k a n k e g i a t a n prodn.Vrinyp u n t u k m e n g o l a h b a h a n b a k u s s m p a i m e n j a d i b ar an rf j ad i m e n g g u n a k a n m e s i n s e b a g a i a l a t p r o d u k s i n y a . D an Ha lam m e n j a l a n k a n p r o s e s p r o d u k s i t e r s e b u t m e s i n s e d i k i t du-ai s e d i k i t a k a n m e n g a l a m i p e n u r u n a n n i l a i . P e n u r u n a n nil.ui m e s i n t e r s e b u t p e r l u d i b e b a n k a n s e b a g a i b i a y a , y a i t u b i a y a p e n y u s u t a n m e s i n y a n g m e r u p a k a n b i a y a produ!i;;i . U n t u k m e n c n t u k a n b i a y a p e n y u s u t a n m e s i n d a p a t d i g u n a k a n b e b e r a p a m e t o d e y a i t u : a. S t r a i g h t L i n e M e t h o d s ( M e t o d e G a r i s L u r u s ) ysiitu : M e t o d e y a n g meaibagi h a r g a p e r o l e h a n inesin d e n g a n u s h : e k o n o m i s y a n g d i t e t a p k a n s e h i n g g a j u m l a h p e n y1;iai tan u n t u k s e t i a p t a h u n n y a a d a l a h sama. C o n t o h : H a r g a p e r o l e h a n inesin Rp 5. 0 ^ r; , d i p e r k i r a k a n u s i a e k o n o m i s a d a l a h 5 t a h u n d a n t i d a k a da n i l a i sisa, m a k a p e n y u s u t a n p e r t ahun, a d a l a h : Rp 5 . 0 0 0 . 0 0 0 : 5 t a h u n Rp 1 . 0 0 0 . 0 0 0 b. S u m O f T h e Y e a r D i g i t M e t h o d . P a d a m e t o d e ini p e n y u s u t a n p e r t a h u n t i d a k y am a b e s a r n y a . P a d a tahun I p e n y u s u t a n n y a l e b i h b u ^ a r d a r i p a d a t a h u n ke II, s e d a n g k a n t a h u n ke II l e b i h h u a a r d a r i t a h u n ke III da n st> 1 an j ti tnya m a k i n la:Jia .kin m e n u r u n . M e t o d n ini d i d u s a r k a n p a d a p a n d a n g a n h n h w a a k t i v a y a n g m a s i h b a r n a k a n m e a b e r i k a n j a s a y a n g 1;;bih

b e s a r d a r i p a d a t a h u n - t a h u n b e r i k u t n y a . C o n t o h : H a r g a p e r o l e h a n s e b u a h m e s i n Rp 2 . 2 5 0 . 0 0 0 , m e s i n t e r s e b u t d i t a k s i r a k a n d a p a t d i g u n a k a n s e l a m a 5 t ahun. T a k s i r a n n i l a i s i s a m e s i n a d a l a h Rp 2 5 0 . 0 0 0 , m a k a u m u r a k t i v a d a p a t d i u r a i k a n m e n j a d i : 5 , 4 , 3 , 2 , 1 . A n g k a - a n g k a t e r s e b u t a p a b i l a d i j u m l a h k a n : 5 + 4 + 3 + 2 + 1 = 15 P e n y u s u t a n p e r t a h u n a d a l a h : T a h u n I : 5 / 1 5 x ( Rp 2 . 2 5 0 . 0 0 0 - Rp 2 5 0 . 0 0 0 ) = Rp 6 6 6 . 6 6 6 , 7 0 II : 4 / 1 5 x (Rp 2 . 2 5 0 . 0 0 0 - Rp 2 5 0 . 0 0 0 ) = Rp 5 3 3 . 3 3 3 , 3 0 III : 3 / 1 5 x (Rp 2 . 2 5 0 . 0 0 0 - Rp 2 5 0 . 0 0 0 ) = Rp 4 0 0 . 0 0 0 , 0 0 IV : 2 / 1 5 x (Rp 2 . 2 5 0 . 0 0 0 - Rp 2 5 0 . 0 0 0 ) = Rp 2 6 6 . 6 6 6 , 7 0 V : 1 /1 5 x (Rp 2 . 2 5 0 . 0 0 0 - Rp 2 5 0 . 0 0 0 ) = Rp 1 3 3 . 3 3 3 , 3 3 T o t a l p e n y u s u t a n s e l a m a 5 t a h u n a d a l a h Rp 2 . 0 0 0 . 0 0 0 c. D o u b l e D e c l a i n i n g B a l a n c e M e t h o d ( M e t o d e P r o s e n t a s e d a r i n i l a i Bu k u) . P a d a m e t o d e ini p e n y u s u t a n p e r t a h u n j u g a t i d a k s a m a b e s a r n y a a n t a r a p e n y u s u t a n t a h u n I d e n g a n t a h u n - t a h u n b e r i k u t n y a . J u m l a h b e b a n p e n y u s u t a n s e m a k i n m e n u r u n . D a l a m m e t o d e ini p e n y u s u t a n d i h i t u n g b e r d a s a r k a n s u a t u m e t o d e p r o s e n t a s e t e r t e n t u y a n g d i k a l i k a n d e n g a n n i l a i b u k u a k t i v a .

C o n t o h : H a r g a p o k o k s e b u a h m e s i n Rp 1 . 0 0 0 . 0 0 0 , p e n y u s u t a n p e r t a h u n d i t e t a p k a n 25 % d a r i n i l a i buku, n i l a i s i s a d i t e t a p k a n s e b e s a r Rp 2 0 0 . 0 0 0 . M a k a : T a h u n I : 25 % x Rp 1 . 0 0 0 . 0 0 0 = Rp 2 5 0 . 0 0 0 II : 25 % x (Rp 1 . 0 0 0 . 0 0 0 - Rp 2 5 0 . 0 0 0 ) = Rp 1 8 7 . 5 0 0 III : 25 % x Rp 1 . 0 0 0 . 0 0 0 - ( Rp 2 5 0 . 0 0 0 + Rp 1 8 7 . 5 0 0 ) = Rp 1 4 0 . 6 2 5 IV : 25 % x Rp 1 . 0 0 0 . 0 0 0 - (Rp 2 5 0 . 0 0 0 + Rp 1 8 7 . 5 0 0 + Rp 1 4 0 . 6 2 5 ) = Rp 1 0 5 . 4 6 8 , 7 5 V : 25 % x Rp 1 . 0 0 0 . 0 0 0 - (Rp 2 5 0 . 0 0 0 + Rp 1 8 7 . 5 0 0 + Rp 1 4 0 . 6 2 5 + Rp 1 0 5 . 4 6 8 , 7 5 ) = Rp 7 9 . 1 0 1 , 5 6 VI : 25 % x Rp 1 . 0 0 0 . 0 0 0 - (Rp 2 5 0 . 0 0 0 + Rp 1 8 7 . 5 0 0 + Rp 1 4 0 . 6 2 5 + Rp 1 0 5 . 4 6 8 , 7 5 + Rp 7 9 . 1 0 1 , 5 6 ) = Rp 5 9 . 3 2 6 , 1 7 J i k a p e r u s a h a a n m e n g g u n a k a n m e t o d e ini, m a k a p e n c a t a t a n p e n y u s u t a n a k a n d i a k h i r i j i k a n i l a i b u k u m e n d e k a t i n i l a i t a k s i r a n n i l a i s i s a a k t i v a . D a l a m c o n t o h di a t a s s e t e l a h p e n c a t a t a n p e n y u s u t a n p a d a t a h u n ke 6 n i l a i b u k u s u d a h m e n c a p a i Rp 1 7 7 . 9 7 8 , 5 2 , m a k a p a d a t a h u n ke 7 t i d a k p e r l u d i l a k u k a n p e n c a t a t a n p e n y u s u t a n lagi. 5. B i a y a L i e t r l k . D a l a m p r o s e s p r o d u k s i y a n g m e n g u b a h b a h a n b a k u m e n j a d i b a r a n g j a d i d i b u t u h k a n t e n a g a u n t u k m e n g g e r a k k a n m e s i n - m e s i n y a n g d i g u n a k a n . S a l a h s at u t e n a g a p e n g g e r a k 4 4

m e s i n , a d a l a h t e n a g a l i s t r i k , o l e h s e b a b it u b i a y a l i s t r i k p e r l u d i p e r h i t u n g k a n u n t u k m e n e n t u k a n h a r g a p o k o k p r o d u k s i . P e n g g u n a a n l i s t r j k a d a b e b e r a p a m a c a m , y a i t u u n t u k k e p e r l u a n i n d u s t r i ( p a b r i k ) , u n t u k u s a h a d a n u n t u k r u m a h t a n g g a . P a d a m a s i n g - m a s i n g penggiinaan d i k e n a k a n t a r i p y a n g b e r b e d a . T a r i p l i s t r i k y a n g d i g u n a k a n u n t u k k e p e r l u a n i n d u s t r i a d a 2 m a c a m y a i t u t a r i p y a n g d i k e n a k a n u n t u k p e n g g u n a a n di m a l a m h a r i d a n di s i a n g h a r i, s e d a n g k a n p a d a k e d u a p e n g g u n a a n y a n g l a i n d i k e n a k a n t a r i p y a n g s a m a u n t u k s i a n g d a n m a l a m h ari. B i a y a l i s t r i k y a n g d i t a n g g u n g o l e h s u a t u p e r u s a h a a n m e l i p u t i : b i a y a l i s t r i k u n t u k p e n e r a n g a n , u n t u k m e n j a l a n k a n m e s i n p a b r i k , u n t u k p o m p a air, p e n d i n g i n r u a n g a n , l e m a r i es d a n s e b a g a i n y a . T e t a p i b i a y a l i s t r i k y a n g d a p a t d i k e l o m p o k k a n s e b a g a i b i a y a p r o d u k s i , a d a l a h b i a y a l i s t r i k u n t u k m e s i n p a b r i k , u n t u k p e n e r a n g a n p a b r i k , p o m p a a i r d a n k e p e r l u a n l a i n y a n g b e r k e n a a n d e n g a n k e p e n t i n g a n p a b r i k . B i a y a l i s t r i k m e m p u n y a i 2 s i f a t y a i t u : B i a y a l i s t r i k y a n g b e r s i f a t t e t a p B i a y a l i s t r i k y a n g b e r s i f a t v a r i a b e l B i a y a l i s t r i k y a n g b e r s i f a t t e t a p d i t e n t u k a n b e r d a s a r k a n d a y a ( k e k u a t a n ) y a n g d i m i l i k i o l e h s u a t u p e r u s a h a a n d i k a l i k a n d e n g a n t a r i p p e r k v a y a n g t e l a h d i t e t a p k a n . B i a y a m a t e r a i d a n b i a y a l a i n t e r m a s u k s e b a g a i b i a y a tetap.

B i a y a l i s t r i k y a n g b e r s i f a t t i d a k t e t a p m e r u p a k a n b i a y a y a n g a k a n b e r u b a h s e s u a i d e n g a n t i n g k a t a k t i f i t a s , b i a y a t e r s e b u t d a p a t d i c a r i d e n g a n m e n g u r a n g k a n t o t a l b i a y a l i s t r i k d e n g a n b i a y a t e t a p y a n g ada. C o n t o h : P e m b a y a r a n l i s t r i k u n t u k p a b r i k y a n g m e l i p u t i p e m a k a i a n u n t u k m e s i n - m e s i n , p e n e r a n g a n d a n p o m p a a i r s e l a m a 1 t a h u n a d a l a h R p 1 . 2 0 0 . 0 0 0 , s e h i n g g a a p a b i l a d i r a t a - r a t a p e m b a y a r a n p e r b u l a n a d a l a h R p 1 . 0 0 0 . 0 0 0 . D a y a l i s t r i k y a n g d i m i l i k i o l e h p e r u s a h a a n 6 0 k v a (1 k v a = 0 , 8 kw), b e b a n b i a y a t e t a p u n t u k 1 k v a R p 2 . 3 0 0 , d e n g a n b i a y a m a t e r a i d a n l a i n - l a i n R p 2 0 . 0 0 0 . D a n b i l a d i k e t a h u i j a m k e r j a l e m b u r ( m a l a m h a r i ) d a l a m 1 b u l a n 2 5 % d a r i t o t a l j a m k e r j a . M a k a : B i a y a l i s t r i k t e t a p : B e b a n b i a y a t e t a p p e r b u l a n = 60 k v a x R p 2 . 3 0 0 = R p 1 3 8 . 0 0 0 B i a y a m a t e r a i d a n l a i n - l a i n = R p 2 0 . 0 0 0 T o t a l b e b a n t e t a p R p 1 5 8 . 0 0 0 B i a y a l i s t r i k t i d a k t e t a p ( v a r i a b e l ) : T o t a l p e m b a y a r a n l i s t r i k - b i a y a t e t a p = R p 1 . 0 0 0 . 0 0 0 - R p 1 5 8 . 0 0 0 = R p 8 4 2 . 0 0 0 J u m l a h s e b e s a r R p 8 4 2 . 0 0 0 d i b a g i m e n j a d i 2 y a i t u : - U n t u k s i a n g h a r i 7 5 % x R p 8 4 2 . 0 0 0 = 6 3 1 . 5 0 0 - U n t u k m a l a m h a r i 2 5 % x R p 8 4 2 . 0 0 0 = 2 1 0 . 5 0 0

6 • R la y a_P,emcJJ. haxa.an tie alcu

A p a b i l a p r o n n n p r o d u k n i d i j a l a n k a n u n t u k m r n g o l a h b a h a n b a k u m e n j a d i b a r a n g j a d i d e n g a n m e n g g u n a k a n mo n i n . M a k a o u d a h s c l a y a k n y a b a g i perucsahaan u n t u k m e n w l u a r k a n b i a y a u n t u k p e m e l i h a r a a n m e s i n a g a r m e s i n - m e s i n y a n n ada d a p a t d i g u n a k a n d e n g a n b a i k , l a n c a r d a n d a p a t d i p a k n i d a l a m w a k t u y a n g le b i h lama. P e m e l i h a r a a n yan'p: ‘ r r a t u r d a n i n t e n s i f m e m e r l u k a n b i a y a p e m e l i h a r a a n , y r ; - dapat , d i k a t e g o r i k a n n e b a g a i b i a y a ini, a d a l a h b i a y « u n t u k m i n y a k pel u mnr i d a n b i e y n p e r b a i k a n m e s i n .

7 • BjLfty/*, Simnan.

U n t u k m e m b u a t n u a t u r a m a l a n p e n j u a l a n d a n pr t - r n r a n n a n p r o d u k n i p p r t m a h a a n h a r u n m e n t a p k a n j u m l a h prrrrdiafln b a h a n b a k u d a n p e r s e d i a a n b a r a n g j a d i y a n g h a r m ; rid a di g u d a n g . B i a y a b i a y a y a n g d i k e l u a r k a n berkenaari d e n g a n d i a d a k a n n y a p e r s e d i a a n , a d a l a h n e m u a b i a y a y a n g t i m b u l k a r e n a b a r a n g d i n i m p a n d a l a m g u d a n g . B i a y a a i m p a n t e r d i r i d a r i : b i a y a s e w a g u d a n g , mvi.h d m g a j i t e n a g a p e n g a w a s g n d a n g . D a l a m b i a y a ini t n r m n m i k j u g a p e n g h a p u n a n d a n r e n i k o r e s i k o k a r e n a k e \ i n g g a l a n j a m a n a t a u t e r j a d i , k e r u n a k a n d a n t u r u n n y a nil ■ i i b a r a n g d a l a m p e r n e d i a n n . Y a n g j u g a t.ermanuk d a l a m b i a y a s i m p a n , ad. -i b u n g a a t a n m o dal y a n n d i i n v n n t a n i k a n d a l a m perptr»d1/-uri y a n g t i m b u l k a r e n a k n h i l a n g a n kercempatan u n t u k m rn"' n i na kn n m o d a l t o r n r b u t d a l a m i n v p o t n r l lain. P e n g u k u m n h u n g n t e r s e b u t d i d a n a r k a n pa da t i n g k a t b u n g a b a n k y a n g b e r l a k u

s a a t ini. P e r s e d i a a n y a n g d i k e n a i b i a y a s i m p a n a d a 2 m a c a m , y a i t u p e r s e d i a a n b a r a n g j a d i d a n p e r s e d i a a n b a h a n b a k u. S e m u a b i a y a p r o d u k s i t e r s e b u t di a t a s t i m b u l b i l a p e r u s a h a a n m e n j a l a n k a n p r o d u k s i n y a s e c a r a n o r m a l t a n p a a d a n y a l e m b u r a t a u m e n g a n g g u r n y a s u a t u k a p a s i t a s p r o d u k s i . A d a b e b e r a p a b i a y a y a n g t i m b u l s e h u b u n g a n d e n g a n k a p a s i t a s ( c a p a c i t y a s s o c i a t e d c o s t ) y a i t u : b i a y a l e m b u r d a n b i a y a p e m b e r h e n t i a n k e r j a ( i d l e c o s t ) . B i a y a - b i a y a t e r s e b u t di a t a s t i m b u l k a r e n a a d a n y a p e n a m b a h a n a t a u p e n g u r a n g a n k a p a s i t a s . S e h u b u n g a n d e n g a n b i a y a t e r s e b u t m a k a p e r l u d i b a h a s m a s i n g - m a s i n g b i a y a , y a i t u : a. B i a y a l e m b u r b. B i a y a p e m b e r h e n t i a n k e r j a ( i d l e c o s t ) a. B i a y a l e mb ur . B i a y a l e m b u r a d a l a h t a m b a h a n b i a y a y a n g d i k e l u a r k a n k a r e n a a d a n y a k e g i a t a n p r o d u k s i y a n g l e b i h d a r i j a m k e r j a n o r m a l . Y a n g t e r m a s u k d a l a m b i a y a l e m b u r a d a l a h b i a y a u p a h l e m b u r d a n t a m b a h a n b i a y a l i s t r i k . S e c a r a u m u m a d a b e b e r a p a c a r a p e r h i t u n g a n u p a h l e m b u r y a n g b i a s a d i g u n a k a n o l e h p e r u s a h a a n y a i t u : i. U p a h l e m b u r d i t e t a p k a n s e b e s a r 1 .5 k a l i u p a h bi a s a . ii. U p a h l e m b u r d i t e t a p k a n d e n g a n r u m u s : 1 / 1 7 3 x g a j i p o k o k p e r b u l a n . iii. U p a h l e m b u r y a n g d i t e t a p k a n b e r d a s a r k a n t a r i p

j u m l a h ( a m o u n t ) d a r i p e r u s a h a a n s e p e r t i : u p a h l e m b u r p a d a j a m I l e m b u r s e b e s a r R p 600, R p 7 5 0 p a d a j a m k e II, d a n R p 6 0 0 p a d a j a m - j a m b e r i k u t n y a . T a m b a h a n b i a y a l i s t r i k t i m b u l k a r e n a a d a n y a p e r b e d a a n t a r i p l i s t r i k u n t u k m a l a m d a n s i a n g h a r i. C o n t o h : D i k e t a h u i t a r i p l i s t r i k u n t u k s i a n g h a r i a d a l a h R p 5 7 / k w h d a n R p 9 2 / k w h u n t u k m a l a m h ar i . B i l a p e n g g u n a a n u n t u k m a l a m h a r i ( l e m b u r ) 5 0 kwh, m a k a t a m b a h a n b i a y a l e m b u r u n t u k l i s t r i k a d a l a h : (Rp 9 2 - R p 57) x 50 k w h = R p 1 . 7 5 0 b. I d l e c o s t ( B i a y a p e m b e r h e n t i a n k e r j a ) . T a m b a h a n b i a y a ini t i m b u l k a r e n a a d a n y a p r o s e s p r o d u k s i y a n g b e r h e n t i ( n g a n g g u r ) , b i a y a ini m e l i p u t i : b i a y a p e m a n a s a n m e s i n ( t a m b a h a n b i a y a l i s t r i k ) d a n k e l e b i h a n b i a y a g a j i / u p a h bu r u h . B i a y a p e m a n a s a n m e n i n timbul b i l a m e s i n - m e s i n y a n g d i g u n a k a n u n t u k p r o d u k s i h a r u s d i p a n a s k a n t e r l e b i h d u l u s e b e l u m d i g u n a k a n , d e m i k i a n j u g a b i l a p r o d u k s i d i h e n t i k a n . K e l e b i h a n b i a y a g a j i / u p a h t i m b u l b i l a u p a h y a n g d i b e r i k a n t i d a k b e r d a s a r k a n p a d a u n i t y a n g d i p r o d u k s i , m e l a i n k a n b e r d a s a r k a n s i s t i m u p a h h a r i a n / b u l a n a n . S e h i n g g a b i l a k a p a s i t a s y a n g d i g u n a k a n s e d i k i t , s e c a r a o t o m a t i s b i a y a p r o d u k s i p e r u n i t y a n g h a r u s d i b e b a n k a n m e n j a d i l e b i h ting g i.