Lampiran 1: Struktur Organisasi
Lampiran 2: Biaya Produksi Tiap Produk Bulan November 2003
TENAGA KERJA NO NAMA PRODUK
BAHAN BAKU
(Rp) LANGSUNG (Rp) FOH (Rp)
PACKING (Rp)
BIAYA PRODUKSI (Rp) 1 3 cm Prima Udang 295,636,236.59 108,804,845.65 350,124,049.65 8,526,888.12 763,092,020.01 2 3 cm Exp Lucullus 7,443,072.86 1,701,793.09 5,476,214.62 1,371,953.96 15,993,034.53 3 2 cm CPC 345,338,950.44 35,584,786.19 114,508,589.87 2,804,602.18 498,236,928.68 4 4 cm Prima Udang 49,497,080.17 14,054,971.82 45,227,614.84 1,473,295.63 110,252,962.46 5 2 cm VC Sangil 57,379,965.65 17,463,497.62 56,195,939.37 3,760,291.38 134,799,694.01 6 3 cm Criping Exp 24,851,902.71 6,249,226.26 20,109,438.99 0 51,210,567.96 7 3 cm Cowboy 1,203,040.00 213,698.35 687,661.76 95,990.62 2,200,390.72 8 3 cm Prima Orange 12,480,993.37 3,060,914.58 9,849,743.39 535,165.31 25,926,816.65 9 2.5 cm Exp BRL 8,524,917.97 1,391,896.20 4,478,994.75 424,111.98 14,819,920.90 10 2 cm Exp BRL 23,733,960.04 2,303,028.25 7,410,934.43 924,564.11 34,372,486.83 11 3 cm BKH 33% 163,478,173.28 14,326,274.45 46,100,641.89 0 223,905,089.62 12 3 cm BKH 38% 54,359,386.77 4,524,119.75 14,558,203.89 0 73,441,710.41 13 3 cm Spicy PC 21,818,701.62 2,061,560.54 6,633,913.42 0 30,514,175.57 14 3 cm Nusantara Baru 22,908,038.27 4,792,813.99 15,422,837.42 0 43,123,689.69 15 2 cm Prima Udang 73,724,723.27 19,604,875.07 63,086,696.29 948,987.03 157,365,281.66 TOTAL 1,162,379,143.03 236,138,301.81 759,871,474.58 20,865,850.32 2,179,254,769.70
87
Lampiran 3: Peta Proses Operasi
PETA PROSES OPERASI NAMA OBYEK : KERUPUK UDANG NOMOR PETA : 1
DIPETAKAN OLEH : ADHITYA CHANDRA
TANGGAL DIPETAKAN : 22 APRIL 2004
Lampiran 4: HPP Tiap Produk Berdasarkan Sistem Biaya Perusahaan
NO NAMA PRODUK
Biaya Langsung
(Rp)
Biaya
Overhead (Rp) TMC (Rp) WIP Awal (Rp)
(WIP Akhir)
(Rp) HPP (Rp)
HPP per unit (Rp) 1 3 cm Prima Udang 412,967,970.36 350,124,049.65 763,092,020.01 54,221,235.65 275,796,590.08 541,516,665.58 3,981.27 2 3 cm Exp Lucullus 10,516,819.91 5,476,214.62 15,993,034.53 9,411,554.06 3,713,050.30 21,691,538.29 8,011.35 3 2 cm CPC 383,728,338.81 114,508,589.87 498,236,928.68 238,566,841.33 425,961,815.37 310,841,954.64 6,987.68 4 4 cm Prima Udang 65,025,347.62 45,227,614.84 110,252,962.46 139,222,855.05 171,962,054.36 77,513,763.15 3,466.34 5 2 cm VC Sangil 78,603,754.65 56,195,939.37 134,799,694.02 32,142,664.32 51,029,552.00 115,912,806.34 5,309.55 6 3 cm Criping Exp 31,101,128.97 20,109,438.99 51,210,567.96 127,544,899.20 143,450,115.70 35,305,351.46 3,824.03 7 3 cm Cowboy 1,512,728.97 687,661.76 2,200,390.73 0.00 0.00 2,200,390.73 6,471.74 8 3 cm Prima Orange 16,077,073.26 9,849,743.39 25,926,816.65 8,700,256.88 15,954,507.82 18,672,565.70 3,834.20 9 2.5 cm Exp BRL 10,340,926.15 4,478,994.75 14,819,920.90 8,522,139.45 9,332,840.98 14,009,219.37 8,051.28 10 2 cm Exp BRL 26,961,552.40 7,410,934.43 34,372,486.83 0.00 13,389,024.11 20,983,462.73 7,288.46 11 3 cm BKH 33% 177,804,447.73 46,100,641.89 223,905,089.62 250,089,043.02 223,905,089.62 250,089,043.03 10,971.95 12 3 cm BKH 38% 58,883,506.52 14,558,203.89 73,441,710.41 163,250,448.08 147,122,351.66 89,569,806.83 12,443.71 13 3 cm Spicy PC 23,880,262.16 6,633,913.42 30,514,175.58 28,577,011.30 46,661,458.12 12,429,728.77 3,789.55 14 3 cm Nusantara Baru 27,700,852.26 15,422,837.42 43,123,689.68 142,054,487.47 138,790,745.63 46,387,431.52 6,083.20 15 2 cm Prima Udang 94,278,585.37 63,086,696.29 157,365,281.66 0.00 448,810.70 156,916,470.97 5,030.68
Lampiran 5: Kapasitas Cost Driver Aktivitas Overhead Tiap Produk
Cost Pool Homogen
3 cm Prima Udang
3 cm Exp Lucullus
2 cm CPC
4 cm Prima Udang
2 cm VC Sangil
3 cm Criping
Exp
3 cm Cowboy
3 cm Prima Orange
2.5 cm Exp BRL
2 cm Exp BRL
3 cm BKH 33%
3 cm BKH 38%
3 cm Spicy PC
3 cm Nusantara
Baru
2 cm Prima Udang
Pool 1 82 6 62 22 36 17 5 7 4 7 18 5 7 10 25
Pool 2 136,016.20 2,707.60 44,484.30 22,361.85 21,831.00 9,232.50 340.00 4,870.00 1,740.00 2,879.00 22,793.50 7,198.00 3,280.00 7,625.50 31,191.90
Pool 3 130 6 103 23 36 18 8 6 10 11 34 18 8 10 65
Pool 4 136,016.20 2,707.60 44,484.30 22,361.85 21,831.00 9,232.50 340.00 4,870.00 1,740.00 2,879.00 22,793.50 7,198.00 3,280.00 7,625.50 31,191.90 Pool 5 136,016.20 2,707.60 44,484.30 22,361.85 21,831.00 9,232.50 340.00 4,870.00 1,740.00 2,879.00 22,793.50 7,198.00 3,280.00 7,625.50 31,191.90
Pool 6 39 2 10 17 6 0 1 1 1 2 0 0 0 0 20
Pool 7 199 7 42 47 36 0 2 4 3 8 0 0 0 0 36
Pool 8 3 0 1 0 1 0 0 0 0 0 0 0 0 0 1
Pool 9 1734 29 872 258 453 105 7 77 19 77 270 78 39 122 748
Pool 10 136,016.20 2,707.60 44,484.30 22,361.85 21,831.00 9,232.50 340.00 4,870.00 1,740.00 2,879.00 22,793.50 7,198.00 3,280.00 7,625.50 31,191.90
Pool 11 2139 37 1076 320 557 130 9 95 23 94 333 96 48 150 919
Pool 12 136,016.20 2,707.60 44,484.30 22,361.85 21,831.00 9,232.50 340.00 4,870.00 1,740.00 2,879.00 22,793.50 7,198.00 3,280.00 7,625.50 31,191.90 Pool 13 136,016.20 2,707.60 44,484.30 22,361.85 21,831.00 9,232.50 340.00 4,870.00 1,740.00 2,879.00 22,793.50 7,198.00 3,280.00 7,625.50 31,191.90
Lampiran 6: Konsumsi Biaya Aktivitas Overhead
Cost Pool Homogen
3 cm Prima Udang (Rp)
3 cm Exp Lucullus
(Rp) 2 cm CPC (Rp)
4 cm Prima Udang (Rp)
2 cm VC Sangil (Rp)
3 cm Criping Exp (Rp)
3 cm Cowboy (Rp)
3 cm Prima Orange (Rp)
2.5 cm Exp BRL (Rp)
2 cm Exp BRL (Rp)
3 cm BKH 33% (Rp) Pool 1 1,967,975.87 143,998.23 1,487,981.76 527,993.53 863,989.41 407,995.00 119,998.53 167,997.94 95,998.82 167,997.94 431,994.70 Pool 2 2,326,529.37 46,312.95 760,894.88 382,494.88 373,414.80 157,920.03 5,815.63 83,300.36 29,762.35 49,244.71 389,878.17 Pool 3 1,115,204.63 51,470.98 883,585.21 197,305.44 308,825.90 154,412.95 68,627.98 51,470.98 85,784.97 94,363.47 291,668.90 Pool 4 2,496,952.89 49,705.47 816,632.15 410,513.50 400,768.28 169,488.03 6,241.64 89,402.30 31,942.50 52,851.99 418,437.62 Pool 5 18,879,923.36 375,832.29 6,174,706.94 3,103,968.60 3,030,283.21 1,281,530.38 47,194.19 675,987.32 241,523.19 399,623.72 3,163,884.40 Pool 6 905,557.98 46,438.87 232,194.35 394,730.40 139,316.61 0.00 23,219.44 23,219.44 23,219.44 46,438.87 0.00 Pool 7 9,097,678.25 320,018.83 1,920,113.00 2,148,697.88 1,645,811.14 0.00 91,433.95 182,867.90 137,150.93 365,735.81 0.00
Pool 8 3,388,706.48 0.00 1,129,568.83 0.00 1,129,568.83 0.00 0.00 0.00 0.00 0.00 0.00
Pool 9 117,747,227.72 1,969,244.29 59,213,138.74 17,519,483.71 30,760,953.96 7,130,022.44 475,334.83 5,228,683.12 1,290,194.54 5,228,683.12 18,334,343.42 Pool 10 38,759,031.68 771,554.82 12,676,198.81 6,372,208.99 6,220,938.54 2,630,883.38 96,886.04 1,387,750.02 495,828.55 820,396.78 6,495,211.52 Pool 11 84,228,602.00 1,456,969.74 42,370,255.14 12,600,819.37 21,933,301.22 5,119,082.87 354,398.04 3,740,868.25 905,683.89 3,701,490.69 13,112,727.66 Pool 12 1,357,185.84 27,016.76 443,869.64 223,129.20 217,832.32 92,122.98 3,392.56 48,593.44 17,361.93 28,727.00 227,436.26 Pool 13 1,231,438.47 24,513.57 402,743.78 202,455.61 197,649.50 83,587.51 3,078.23 44,091.11 15,753.29 26,065.36 206,363.60 TOTAL 283,502,014.56 5,283,076.81 128,511,883.24 44,083,801.11 67,222,653.71 17,227,045.57 1,295,621.05 11,724,232.18 3,370,204.40 10,981,619.47 43,071,946.25
Lampiran 6: Konsumsi Biaya Aktivitas Overhead (sambungan)
Cost Pool Homogen
3 cm BKH 38%
(Rp)
3 cm Spicy PC (Rp)
3 cm Nusantara Baru (Rp)
2 cm Prima Udang (Rp)
Pool 1 119,998.53 167,997.94 239,997.06 599,992.64
Pool 2 123,120.32 56,103.73 130,432.62 533,531.09
Pool 3 154,412.95 68,627.98 85,784.97 557,602.32
Pool 4 132,139.16 60,213.46 139,987.11 572,613.44
Pool 5 999,128.69 455,285.10 1,058,468.44 4,329,636.33
Pool 6 0.00 0.00 0.00 464,388.71
Pool 7 0.00 0.00 0.00 1,645,811.14
Pool 8 0.00 0.00 0.00 1,129,568.83
Pool 9 5,296,588.10 2,648,294.05 8,284,407.03 50,792,921.76 Pool 10 2,051,134.42 934,665.31 2,172,954.37 8,888,410.65 Pool 11 3,780,245.81 1,890,122.91 5,906,634.08 36,187,978.14
Pool 12 71,822.50 32,728.23 76,088.15 311,236.49
Pool 13 65,167.93 29,695.86 69,038.35 282,399.49
TOTAL 12,793,758.42 6,343,734.56 18,163,792.18 106,296,091.04
Lampiran 7: HPP Tiap Produk Berdasarkan Sistem ABC
NO NAMA PRODUK
Biaya Langsung
(Rp)
Biaya Aktivitas
Overhead (Rp) TMC (Rp) WIP Awal (Rp)
(WIP Akhir)
(Rp) HPP (Rp)
HPP per unit (Rp) 1 3 cm Prima Udang 412,967,970.36 283,502,014.56 696,469,984.92 54,221,235.65 275,796,590.08 474,894,630.49 3,491.46 2 3 cm Exp Lucullus 10,516,819.91 5,283,076.81 15,799,896.72 9,411,554.06 3,713,050.30 21,498,400.48 7,940.02 3 2 cm CPC 383,728,338.81 128,511,883.24 512,240,222.05 238,566,841.33 425,961,815.37 324,845,248.01 7,302.47 4 4 cm Prima Udang 65,025,347.62 44,083,801.11 109,109,148.73 139,222,855.05 171,962,054.36 76,369,949.42 3,415.19 5 2 cm VC Sangil 78,603,754.65 67,222,653.71 145,826,408.36 32,142,664.32 51,029,552.00 126,939,520.68 5,814.65 6 3 cm Criping Exp 31,101,128.97 17,227,045.57 48,328,174.54 127,544,899.20 143,450,115.70 32,422,958.04 3,511.83 7 3 cm Cowboy 1,512,728.97 1,295,621.05 2,808,350.02 0.00 0.00 2,808,350.02 8,259.85 8 3 cm Prima Orange 16,077,073.26 11,724,232.18 27,801,305.44 8,700,256.88 15,954,507.82 20,547,054.49 4,219.11 9 2.5 cm Exp BRL 10,340,926.15 3,370,204.40 13,711,130.55 8,522,139.45 9,332,840.98 12,900,429.02 7,414.04 10 2 cm Exp BRL 26,961,552.40 10,981,619.47 37,943,171.87 0.00 13,389,024.11 24,554,147.77 8,528.71 11 3 cm BKH 33% 177,804,447.73 43,071,946.25 220,876,393.98 250,089,043.02 223,905,089.62 247,060,347.39 10,839.07 12 3 cm BKH 38% 58,883,506.52 12,793,758.42 71,677,264.94 163,250,448.08 147,122,351.66 87,805,361.36 12,198.58 13 3 cm Spicy PC 23,880,262.16 Rp6,343,734.56 23,880,262.16 28,577,011.30 46,661,458.12 5,795,815.35 1,767.02 14 3 cm Nusantara Baru 27,700,852.26 Rp18,163,792.18 27,700,852.26 142,054,487.47 138,790,745.63 30,964,594.10 4,060.66 15 2 cm Prima Udang 94,278,585.37 Rp106,296,091.04 94,278,585.37 0.00 448,810.70 93,829,774.68 3,008.15
Lampiran 8: Harga Pokok Penjualan Tiap Produk Berdasarkan Sistem ABC
NO NAMA PRODUK HPP (Rp)
Persediaan FG Awal (Rp)
Persediaan FG
Akhir (Rp) COGS (Rp) 1 3 cm Prima Udang 474,894,630.49 71,836,715.20 448,970,566.81 97,760,778.89 2 3 cm Exp Lucullus 21,498,400.48 7,781,220.44 6,094,760.01 23,184,860.91 3 2 cm CPC 324,845,248.01 18,314,593.73 221,208,599.58 121,951,242.16 4 4 cm Prima Udang 76,369,949.42 34,886,158.05 42,952,322.75 68,303,784.72 5 2 cm VC Sangil 126,939,520.68 80,474,690.40 50,302,496.15 157,111,714.94 6 3 cm Criping Exp 32,422,958.04 1,194,021.74 33,616,979.78 0.00 7 3 cm Cowboy 2,808,350.02 12,389,779.48 1,156,379.42 14,041,750.08 8 3 cm Prima Orange 20,547,054.49 36,495,281.59 48,604,120.69 8,438,215.40 9 2.5 cm Exp BRL 12,900,429.02 3,558,739.04 6,820,916.49 9,638,251.57 10 2 cm Exp BRL 24,554,147.77 5,458,372.55 7,837,881.83 22,174,638.48 11 3 cm BKH 33% 247,060,347.39 23,629,173.11 249,011,380.03 21,678,140.47 12 3 cm BKH 38% 87,805,361.36 19,029,781.01 88,537,276.02 18,297,866.36 13 3 cm Spicy PC 5,795,815.35 4,452,882.52 6,184,559.06 4,064,138.81 14 3 cm Nusantara Baru 30,964,594.10 12,872,305.20 31,654,907.00 12,181,992.30 15 2 cm Prima Udang 93,829,774.68 1,203,258.21 34,870,122.21 60,162,910.68
Lampiran 9: Nilai Penjualan Setelah Pajak Tiap Produk
NO NAMA PRODUK
NILAI
PENJUALAN (Rp) DISKON (Rp)
NILAI PENJUALAN BERSIH (Rp)
PAJAK PENJUALAN (Rp)
NILAI PENJUALAN SETELAH PAJAK (Rp) 1 3 cm Prima Udang 105,280,000.00 0.00 105,280,000.00 10,528,000.00 94,752,000.00 2 3 cm Exp Lucullus 53,363,000.00 2,668,150.00 50,694,850.00 5,069,485.00 45,625,365.00 3 2 cm CPC 273,880,000.00 13,694,000.00 260,186,000.00 26,018,600.00 234,167,400.00 4 4 cm Prima Udang 75,200,000.00 0.00 75,200,000.00 7,520,000.00 67,680,000.00 5 2 cm VC Sangil 362,878,600.00 18,143,930.00 344,734,670.00 34,473,467.00 310,261,203.00
6 3 cm Criping Exp 0.00 0.00 0.00 0.00 0.00
7 3 cm Cowboy 28,322,000.00 1,416,100.00 26,905,900.00 2,690,590.00 24,215,310.00
8 3 cm Prima Orange 7,520,000.00 0.00 7,520,000.00 752,000.00 6,768,000.00
9 2.5 cm Exp BRL 23,978,500.00 1,198,925.00 22,779,575.00 2,277,957.50 20,501,617.50 10 2 cm Exp BRL 30,940,000.00 1,547,000.00 29,393,000.00 2,939,300.00 26,453,700.00 11 3 cm BKH 33% 40,800,000.00 2,040,000.00 38,760,000.00 3,876,000.00 34,884,000.00 12 3 cm BKH 38% 31,875,000.00 1,593,750.00 30,281,250.00 3,028,125.00 27,253,125.00 13 3 cm Spicy PC 18,170,000.00 908,500.00 17,261,500.00 1,726,150.00 15,535,350.00 14 3 cm Nusantara Baru 32,040,000.00 0.00 32,040,000.00 3,204,000.00 28,836,000.00 15 2 cm Prima Udang 75,200,000.00 0.00 75,200,000.00 7,520,000.00 67,680,000.00 TOTAL 1,159,447,100.00 43,210,355.00 1,116,236,745.00 111,623,674.50 1,004,613,070.50
Lampiran 10: Alokasi Biaya Pemasaran Tiap Produk
FUNGSI NO NAMA PRODUK
Biaya Gaji Penjualan (Rp)
Biaya Transportasi (Rp)
Biaya Iklan dan Promosi (Rp)
Biaya Telepon dan Fax (Rp)
Biaya Ekspor
(Rp) TOTAL (Rp) 1 3 cm Prima Udang 2,447,524.53 1,756,701.08 20,148,223.16 554,010.73 0.00 24,906,459.51 2 3 cm Exp Lucullus 1,240,570.40 183,198.83 2,101,171.84 277,005.37 1,531,981.86 5,333,928.29 3 2 cm CPC 6,367,097.44 1,047,746.72 12,016,975.96 346,256.71 8,761,677.05 28,539,753.88 4 4 cm Prima Udang 1,748,231.81 1,254,786.49 14,391,587.97 623,262.08 0.00 18,017,868.35 5 2 cm VC Sangil 8,436,115.84 1,695,216.54 19,443,035.35 346,256.71 14,176,078.68 44,096,703.12
6 3 cm Criping Exp 0.00 0.00 0.00 0.00 0.00 0.00
7 3 cm Cowboy 658,423.16 106,656.85 1,223,284.98 69,251.34 891,907.24 2,949,523.57 8 3 cm Prima Orange 174,823.18 125,478.65 1,439,158.80 277,005.37 0.00 2,016,465.99 9 2.5 cm Exp BRL 557,446.49 81,561.12 935,453.22 207,754.03 682,046.72 2,464,261.58 10 2 cm Exp BRL 719,285.80 163,122.24 1,870,906.44 138,502.68 1,364,093.43 4,255,910.60 11 3 cm BKH 33% 948,508.75 125,478.65 1,439,158.80 138,502.68 1,049,302.64 3,700,951.52 12 3 cm BKH 38% 741,022.46 94,108.99 1,079,369.10 69,251.34 786,976.98 2,770,728.87 13 3 cm Spicy PC 422,411.86 144,300.45 1,655,032.62 207,754.03 0.00 2,429,498.95 14 3 cm Nusantara Baru 744,858.34 188,217.97 2,158,738.20 415,508.05 0.00 3,507,322.56 15 2 cm Prima Udang 1,748,231.81 1,254,786.49 14,391,587.97 831,016.10 0.00 18,225,622.37
Lampiran 11: Laba Bersih Usaha Aktual Tiap Produk Berdasarkan Sistem ABC
NO NAMA PRODUK
Nilai Penjualan Setelah Pajak (Rp)
Harga Pokok Penjualan (COGS) (Rp)
Laba Kotor (Rp)
Biaya Beban (Rp)
Laba Bersih Usaha (Rp) 1 3 cm Prima Udang 94,752,000.00 97,760,778.89 -3,008,778.89 34,311,897.83 -37,320,676.73 2 3 cm Exp Lucullus 45,625,365.00 23,184,860.91 22,440,504.09 14,739,366.61 7,701,137.47 3 2 cm CPC 234,167,400.00 121,951,242.16 112,216,157.84 37,945,192.20 74,270,965.64 4 4 cm Prima Udang 67,680,000.00 68,303,784.72 -623,784.72 27,423,306.67 -28,047,091.39 5 2 cm VC Sangil 310,261,203.00 157,111,714.94 153,149,488.06 53,502,141.45 99,647,346.62
6 3 cm Criping Exp 0.00 0.00 0.00 9,405,438.32 -9,405,438.32
7 3 cm Cowboy 24,215,310.00 14,041,750.08 10,173,559.92 12,354,961.89 -2,181,401.97 8 3 cm Prima Orange 6,768,000.00 8,438,215.40 -1,670,215.40 11,421,904.32 -13,092,119.71 9 2.5 cm Exp BRL 20,501,617.50 9,638,251.57 10,863,365.93 11,869,699.90 -1,006,333.96 10 2 cm Exp BRL 26,453,700.00 22,174,638.48 4,279,061.52 13,661,348.92 -9,382,287.40 11 3 cm BKH 33% 34,884,000.00 21,678,140.47 13,205,859.53 13,106,389.84 99,469.69 12 3 cm BKH 38% 27,253,125.00 18,297,866.36 8,955,258.64 12,176,167.19 -3,220,908.55 13 3 cm Spicy PC 15,535,350.00 4,064,138.81 11,471,211.19 11,834,937.27 -363,726.08 14 3 cm Nusantara Baru 28,836,000.00 12,181,992.30 16,654,007.70 12,912,760.88 3,741,246.82 15 2 cm Prima Udang 67,680,000.00 60,162,910.68 7,517,089.32 27,631,060.69 -20,113,971.37
TOTAL 61,326,210.76
Lampiran 12: Harga Pokok Penjualan Berdasarkan Sistem Biaya Perusahaan
NO NAMA PRODUK HPP (Rp)
Persediaan Awal (Rp)
Persediaan
Akhir (Rp) COGS (Rp) 1 3 cm Prima Udang 541,516,665.58 81,914,546.90 511,955,765.91 111,475,446.57 2 3 cm Exp Lucullus 21,691,538.29 7,851,125.54 6,149,514.25 23,393,149.58 3 2 cm CPC 310,841,954.64 17,525,095.87 211,672,831.59 116,694,218.91 4 4 cm Prima Udang 77,513,763.15 35,408,657.63 43,595,631.49 69,326,789.29 5 2 cm VC Sangil 115,912,806.34 73,484,184.86 45,932,925.09 143,464,066.11 6 3 cm Criping Exp 35,305,351.46 1,300,170.00 36,605,521.46 0.00 7 3 cm Cowboy 2,200,390.73 9,707,606.15 906,043.24 11,001,953.63 8 3 cm Prima Orange 18,672,565.70 33,165,850.79 44,170,011.68 7,668,404.81 9 2.5 cm Exp BRL 14,009,219.37 3,498,458.53 7,041,019.75 10,466,658.15 10 2 cm Exp BRL 20,983,462.73 7,022,045.21 9,055,524.23 18,949,983.71 11 3 cm BKH 33% 250,089,043.03 23,918,841.50 252,063,993.24 21,943,891.29 12 3 cm BKH 38% 89,569,806.83 19,412,183.75 90,316,429.29 18,665,561.30 13 3 cm Spicy PC 12,429,728.77 9,549,669.66 13,263,430.09 8,715,968.34 14 3 cm Nusantara Baru 46,387,431.52 19,283,739.81 47,421,575.30 18,249,596.04 15 2 cm Prima Udang 156,916,470.97 2,012,272.04 58,315,140.78 100,613,602.23
Lampiran 13: Laba Bersih Usaha Produk Pada Batas Harga Jual Baru
NO NAMA PRODUK
Nilai Penjualan Setelah Pajak (Rp)
Harga Pokok Penjualan (COGS) (Rp)
Laba Kotor (Rp)
Biaya Beban (Rp)
Laba Bersih Usaha (Rp) 1 3 cm Prima Udang 133,358,400.00 97,760,778.89 35,597,621.11 35,593,532.52 4,088.59 2 3 cm Exp Lucullus 37,798,524.00 23,184,860.91 14,613,663.09 14,611,403.21 2,259.88 3 2 cm CPC 158,191,501.50 121,951,242.16 36,240,259.34 36,234,492.74 5,766.60 4 4 cm Prima Udang 96,696,000.00 68,303,784.72 28,392,215.28 28,379,027.36 13,187.91 5 2 cm VC Sangil 208,311,635.70 157,111,714.94 51,199,920.76 51,197,719.61 2,201.16
6 3 cm Criping Exp 0.00 0.00 0.00 9,405,438.32 -9,405,438.32
7 3 cm Cowboy 26,519,107.50 14,041,750.08 12,477,357.42 12,477,133.89 223.53 8 3 cm Prima Orange 20,251,800.00 8,438,215.40 11,813,584.60 11,813,391.07 193.53 9 2.5 cm Exp BRL 21,586,441.50 9,638,251.57 11,948,189.93 11,947,654.56 535.38 10 2 cm Exp BRL 36,183,771.00 22,174,638.48 14,009,132.52 14,007,139.54 1,992.98 11 3 cm BKH 33% 34,863,480.00 21,678,140.47 13,185,339.53 13,184,094.49 1,245.04 12 3 cm BKH 38% 30,635,077.50 18,297,866.36 12,337,211.14 12,336,894.26 316.88 13 3 cm Spicy PC 15,946,348.50 4,064,138.81 11,882,209.69 11,881,909.32 300.37 14 3 cm Nusantara Baru 25,053,300.00 12,181,992.30 12,871,307.70 12,868,478.92 2,828.78 15 2 cm Prima Udang 88,524,000.00 60,162,910.68 28,361,089.32 28,358,264.18 2,825.14
Lampiran 14: Laba Bersih Usaha Produk pada Batas Volume Penjualan Baru
NO NAMA PRODUK
Nilai Penjualan Setelah Pajak (Rp)
Harga Pokok Penjualan (COGS) (Rp)
Laba Kotor (Rp)
Biaya Beban (Rp)
Laba Bersih Usaha (Rp)
1 3 cm Prima Udang 0.00 0.00 0.00 9,959,449.06 -9,959,449.06
2 3 cm Exp Lucullus 25,125,201.00 12,767,553.54 12,357,647.46 12,354,086.80 3,560.66 3 2 cm CPC 26,838,108.00 13,976,926.80 12,861,181.20 12,856,642.02 4,539.19
4 4 cm Prima Udang 0.00 0.00 0.00 10,028,700.40 -10,028,700.40
5 2 cm VC Sangil 27,259,811.10 13,803,967.85 13,455,843.25 13,455,307.90 535.35 6 3 cm Criping Exp 31,402,440.00 16,122,805.35 15,279,634.65 15,277,364.37 2,270.28 7 3 cm Cowboy 30,981,352.50 17,965,180.25 13,016,172.25 13,014,873.37 1,298.88
8 3 cm Prima Orange 0.00 0.00 0.00 9,682,443.69 -9,682,443.69
9 2.5 cm Exp BRL 22,662,172.58 10,653,975.00 12,008,197.57 12,005,836.69 2,360.89 10 2 cm Exp BRL 824,806,017.00 691,388,170.47 133,417,846.53 133,417,067.95 778.58 11 3 cm BKH 33% 33,994,458.00 21,125,347.89 12,869,110.11 12,868,821.70 288.41 12 3 cm BKH 38% 40,552,650.00 27,227,225.14 13,325,424.86 13,322,056.75 3,368.11 13 3 cm Spicy PC 16,926,777.00 4,428,144.29 12,498,632.71 12,495,028.38 3,604.33 14 3 cm Nusantara Baru 21,742,344.00 9,185,222.20 12,557,121.80 12,553,792.24 3,329.57
15 2 cm Prima Udang 0.00 0.00 0.00 10,236,454.42 -10,236,454.42
Lampiran 15: Laba Bersih Usaha Aktual Tiap Produk Berdasarkan Sistem Perusahaan
NO NAMA PRODUK
Nilai Penjualan Setelah Pajak (Rp)
Harga Pokok Penjualan (COGS) (Rp)
Laba Kotor (Rp)
Biaya Beban (Rp)
Laba Bersih Usaha (Rp) 1 3 cm Prima Udang 94,752,000.00 111,475,446.57 -16,723,446.57 34,311,897.83 -51,035,344.41 2 3 cm Exp Lucullus 45,625,365.00 23,393,149.58 22,232,215.42 14,739,366.61 7,492,848.80 3 2 cm CPC 234,167,400.00 116,694,218.91 117,473,181.09 37,945,192.20 79,527,988.89 4 4 cm Prima Udang 67,680,000.00 69,326,789.29 -1,646,789.29 27,423,306.67 -29,070,095.96 5 2 cm VC Sangil 310,261,203.00 143,464,066.11 166,797,136.89 53,502,141.45 113,294,995.44
6 3 cm Criping Exp 0.00 0.00 0.00 9,405,438.32 -9,405,438.32
7 3 cm Cowboy 24,215,310.00 11,001,953.63 13,213,356.37 12,354,961.89 858,394.48 8 3 cm Prima Orange 6,768,000.00 7,668,404.81 -900,404.81 11,421,904.32 -12,322,309.12 9 2.5 cm Exp BRL 20,501,617.50 10,466,658.15 10,034,959.35 11,869,699.90 -1,834,740.55 10 2 cm Exp BRL 26,453,700.00 18,949,983.71 7,503,716.29 13,661,348.92 -6,157,632.62 11 3 cm BKH 33% 34,884,000.00 21,943,891.29 12,940,108.71 13,106,389.84 -166,281.13 12 3 cm BKH 38% 27,253,125.00 18,665,561.30 8,587,563.70 12,176,167.19 -3,588,603.49 13 3 cm Spicy PC 15,535,350.00 8,715,968.34 6,819,381.66 11,834,937.27 -5,015,555.61 14 3 cm Nusantara Baru 28,836,000.00 18,249,596.04 10,586,403.96 12,912,760.88 -2,326,356.92 15 2 cm Prima Udang 67,680,000.00 100,613,602.23 -32,933,602.23 27,631,060.69 -60,564,662.92
TOTAL 19,687,206.56
