Lampiran 1. Sumber: Data Internal Perusahaan

(1)

Sumber: Data Internal Perusahaan

(2)

Lampiran 2

(3)

Lampiran 3

Tabel Pengelompokan Biaya Produksi

Sumber data : Interaal perusahaan diolah penulis

(4)

Tabel Biaya Overhead Pemeliharaan (5.353.762 ton Semen)

Sumber : data internal perusahaan diolah penulis

(5)

Tabel Biaya Overhead Air (5.353.762 ton Semen)

Sumber: data internal perusahaan diolah penulis

(6)

Tabel Biaya Overhead Telepon (5.353.762 ton Semen)

Sumber: data intemal perusahaan diolah penulis

(7)

Tabel Biaya Overhead Lain-Lain (5.353.762 ton Semen)

(8)

Tabel Biaya Overhead Pemeliharaan (5.449.122 ton Terak)

Sumber : data internal perusahaan diolah penulis

(9)

Tabel Biaya Overhead Air (5.449.122 ton Terak)

Sumber: data intemal perusahaan diolah penulis

i

(10)

Tabel Biaya Overhead Telepon (5.449.122 ton Terak)

(11)

Tabel Biaya Overhead Lain-Lain (5.449.122 ton Terak)

Ut oo

(12)

Lampiran 12

Tabel Perhitungan Present Value atas Penjualan (Ekspor) Terak

(13)

Lampiran. 13

Tabel Analisa Biaya Relevan Bulan Januari

KETERANGAN Harga Jtial

Unit Sold Penjualan

Penjualan (present value) Biaya Relevan

Terak BahanBaku Energi dan Iistrik Tenaga Kerja Overhead Sell&Adm Total

Contribution Aiargin Opportunitu cost/revenue Cost OfCapital

Net Income

Ekspor 111,255

80,145 8,916,531,975 8,906,460,891

3,067,273,599 3,067,273,599 5,839,187,292

5,839,187,292

Proses Lebih Lanjut menjadi Semen

(80% harga) 200,576

88,071 17,665,006,050

2,579,788,286 1,095,960,857 432,783,000 549,477,643 1,480,884,241 6,138,894,027 11,526,112,023

42,698,423 11,483,413,600

(14)

Lampiran 14

Tabel Analisa Biaya Relevan bulan Februari

KETERANGAN Hargajual

UnitSold Penjualan

Penjualan (present valite) Biava Relevan

Terak BahanBaku Energi dan listrik Tenaga Kerja Overhead Sell&Adm

Total Contribution Margin Opportunitu cost/revenue Cost OfCapital

Net Income

Ekspor 111,255

47,440 5,277,937,200 5,271,975,852

1,815,602,464 1,815,602,464 3,456,373,388

3,456,373,388

Proses Lebih Lanjut mejadi Semen

(80% harga) 229,230

52,132 11,950,167,279 -

1,527,046,681 648,728,967 256,176,000 325,250,725 876,575,562 3,633,777,935 8,31639,344

25,274,355 8,291,114,989

(15)

Lampiran 15

Tabel Analisa Biaya Relevan bulan Maret

KETERANGAN Harga Jual

Penjualan (present value) Biaya Rekvan

BahanBaku Energi dan Iistrik Tenaga Kerja Overhead Sell&Adm

Net lncome

Ekspor 111,255

30,595 3,403,846,725 3,399,705,236

1,170,918,158 1,170,918,158 2,228,787,078

17,229,387 2,211,557,691

Proses Lebih Lanjut mejadi

Semen (80% harga)

229,230 33,621 7,706,900,673

984,822,791 418,378,220 165,213,000 209,760,665 565,321,023 2,343,495,698 5,363,404,974

16,299,935 5,347,105,040

(16)

Lampiran 16

Tabel Analisa Biaya Relevan bulan April

Terak BahanBaku Energi dan Listrik Tenaga Kerja Overhead Sell&Adm

Total

Contribution Margin Opportunih/ cost/revenue Cost OfCapital

Net Income

Ekspor 111,255

46467 5,136,309,585 5,129,981,137

1,766,882,778 1,766,882,778 3,363,098,359

3,363,098,359

(80% harga) 229,230

50,733 11,629,497,740

1,486,070,070 631,321,042 249,301,800 316,522,981 853,053,625 3,536,269,518 8,093,228,222

24,596,146 8,068,632,076

(17)

Lampiran 17

Tabel Analisa Biaya Relevan bulan Mei

BahanBaku Energi dan Iistrtk Tenaga Kerja Overhead Sell&Adm

Total Contribution Margin Opportunity cost/revenue Cost OfCapital

Net Incotne

Ekspor 111,255

47,177 5,248,677,135 5,241,838,640

1,805,537,046 1,805,537,046 3,436,301,594

3,436,301,594

Proses Lebih Lanjut mejadi Semen (80%

harga) 229,230

51,843 11,883,917,406

1,518,580,971 645,132,514 254,755,800 323,447,586 871,715,963 3,613,632,834 8,270,284,572

25,134,238 8,245,150,334

(18)

Tabel Analisa Biaya Relevan bulan Juni

BahanBaku Energi dan listrik Tenaga Kerja Ooerhead Sell&Adm

Total Contribution Margin Opportunitv cost/reuenue Cost OfCapital

Net Income

Ekspor 111,255

29,511 3,283,190,678 3,279,233,050

1,129,412,659 1,129,412,659 2,149,820,391

2,149,820,391

(80% harga) 229,230

32,429 7,433,714,407

949,913,809 403,547,980 159,356,700 202,325,285 545,282,106 2,260,425,880 5,173,288,527

15,722,151 5,157,566,376

(19)

Lampiran 19

Tabel Analisa Biaya Relevan bulan Juli

Penjualan (present value) Biava Relevan

BahanBaku Energi dan listrik Tenaga Kerja

Overhead Sell&Adm

Total Contribution Margin

Opportunitu cost/revenue Cost OfCapital

Net Income

Ekspor 111,255

54,127 6,021,877,134 6,014,253,672

2,071,516,684 2,071,516,684 3,942,736,989

3,942,736,989

(80% harjra) 229,230

59,480 13,634,576,608

1,742,288,160 740,169,120 292,284,720 371,095,720 1,000,131,326 4,145,969,046 9,488,607,562

28,836,846 9,488,607,562

(20)

Lampiran 20

Tabel Analisa Biaya Relevan bulan Agustus

BahanBaku Energi dan Listrik Tenaga Kerja Overliead Sell& Adm

Total Contribution Margin Opportunitv cost/revenue Cost OfCapital

Net Income

Ekspor 111,255

41,474 4,614,189,870 4,607,785,119

1,587,274,380 1,587,274,380 3,020,510,738

3,020,510,738

(80% harga) 229,230

45,576 10,447,327,945

1,335,007,042 567,145,556 223,959,600 284,347,567 766,338,424 3,176,798,189 7,270,529,756

22,095,881 7,248,433,875

(21)

Tabel Analisa Biaya Relevan bulan September

BahanBaku Energi dan Listrik Tenaga Kerja Overhead Sell&Adm

Net Income

Ekspor 111,255

40,251 4,478,069,378 4,471,816,815

1,540,449,136 1,540,449,136 2,931,367,680

2,931,367,680

(80% harga) 229,230

44,231 10,139,127,489

1,295,623,787 550,414,530 217,352,700 275,959,197 743,731,127 3,083,081,340 7,056,046,149

21,444,044 7,034,602,105

(22)

Lampiran 22

Tabel Analisa Biaya Relevan bulan Oktober

BahanBaku Energi dan Listrik Tenaga Kerja

Total Contribution Margin Opportunitv cost/revenue Cost OfCapital

Net Income

Ekspor 111,255

69,875 7,773,887,498 7,763,033,107

2,674,205,616 2,674,205,616 5,088,827,491

5,088,827,491

(80% harga) 229,230

76,785 17,601,432,621

2,249,191,048 955,514,591 377,322,300 479,062,643 1,291,110,436 5^52,201,019 12,249,231,602

37,226,664 12,212,004,939

(23)

Tabel Analisa Biaya Relevan bulan Nopember

BahanBaku Energi dan Listrik Tenaga Kerja Overliead Sell&Adm

Total Contribution Margin Opportunihf cost/revenue Cost OfCapital

Net Income

Ekspor 111,255

20,505 2,281,283,775 7,763,033,107

2,674,205,616 2,674,205,616 5,088,827,491

5,088,827,491

(80% harga) 229,230

22,533 5,165,223,020

660,035,670 280,400,242 110,727,000 140,583,181 378,882,418 1,570,628,511 3,594,594,509

10,924,339 3,583,670,170

(24)

Lampiran 24

Tabel Analisa Biaya Relevan bulan Desetnber

BahanBaku Energi dan Iistrik Tenaga Kerja

Total Contribution Margin Opportunih/ cost/revenue Cost OfCapital

Net Income

Ekspor 111,255

69,933 7,780,427,066 7,768,821,238

2,676,455,217 2,676,455,217 5,092,366,021

5,092,366,021

(80% harga) 229,230

76,850 17,616,239^42

2,251,083,118 956,318,392 377,639,712 479,465,642 1,292,196,547 5,356,703,411 12,259,535,931

37,257,980 12,222,277,952

(25)

Lampiran 25

Tabel Selisih Net Income Tiap Alteraatif Keputusan

Bulan

Jan Feb Mar Apr May Jun

Jul Aug

Sep Oct Nov Dec TOTAL

Ekspor

5,839,187,292 3,456,373,388 2,211,557,691 3,363,098,359 3,436,301,594 2,149,820,391 3,942,736,989 3,020,510,738 2,931,367,680 5,088,827,491 5,088,827,491 5,092,366,021 45,620,975,126

Proses Lebih Lanjut menjadi Semen (80%

harga)

11,483,413,600 8,291,114,989 5,347,105,040 8,068,632,076 8,245,150,334 5,157,566,376 9,488,607,562 7,248,433,875 7,034,602,105 12,212,004,939 3,583,670,170 12,222,277,952 98,382,579,016

Selisih

5,644,226,308 4,834,741,601 3,135,547,349 4,705,533,717 4,808,848,739 3,007,745,985 5,545,870,573 4,227,923,137 4,103,234,425 7,123,177,447 -1,505,157,322 7,129,911,931 52,761,603,891

(26)