Sheet1Perhitungan Harga Pokok Daftar Investasi Aktiva TetapNoBahan-bahanKebutuhan BahanHarga Bahan (Rp)Nama Bahan SatuanPer ProdukPer PesananSatuanKeseluruhan1 cetakan bambubuahbuah1182,0002,00036,0002tabung gasunitunit12475,00075,0001,800,0003timbangan digitalunitunit11100,000100,000100,0004blenderunitunit11300,000300,000300,0005baskomunitunit13200,00020,00060,0006Kulkasunit111111120,0002,000,0002,000,0007Komporunit11200,000200,0008Mixerunit11300,000300,0009Dandangbuah1131,000,00050,000150,000Total 4,946,000Biaya Produksi LangsungNoBahan-bahanKebutuhan BahanHarga Bahan (Rp)Nama Bahan SatuanPer ProdukPer PesananSatuanKeseluruhan1tepung teriguunitkg0.0008323.904300,0008,500203,1842gula pasirkg0.00041211.865612,000142,3873AirL0.000823.0465014,9766garamkg0.0000130.37446,0002,2467kejukg0.000133.74440,000149,7608cokelatkg0.0015945.79250,0002,289,6000.0086339daun pandan lembar0.00863248.544500124,27210gula merahkg0.000133.7449,00033,69611kemasan alufom20.000154.324,80020,73612bungkus kotakkotak0.14802,5001,200,00013stawberrykg0.0008725.05625,000626,400Total 4,807,258Biaya Buruh LangsungNoJenis PekerjaanKebutuhan buruh (Jam-Orang)Upah Buruh (Rp)Per ProdukPer PesananPer Jam-OrangKeseluruhan (Rp per tahun)1Produksi135004,320,0002Pemasaran Produk125002,880,000Total 7,200,000Biaya Produksi Tidak LangsungNoJenis BiayaBiaya Dasar (Rp)Biaya Tambahan (Rp)Jumlah (Rp)Per Jam-OrangPer Pesanan1Penyusutan alat403,74000403,7402Transportasi2,000,000002,000,0003Sewa Tempat7,500,000007,500,0005Stand 2,000,000002,000,0004PIRT20,000,0000020,000,000Total 31,903,740Biaya OperasionalNoJenis BiayaBiaya Dasar (Rp)Biaya Tambahan (Rp)Jumlah (Rp)Per ProdukPer Pesanan1Spanduk40,0000.00.040,0002Brosur25,0000.00.025,0003Administrasi Pameran1,000,0000.00.01,000,000Total 1,065,000Perincian Biaya Pembuatan Komponen BiayaJumlah (Rp)Biaya Buruh Langsung7,200,000Daftar Investasi Aktiva Tetap4,946,000((G60+G61)-G59))/28800Biaya Produksi Langsung4,807,258Biaya Produksi Tak Langsung31,903,740Biaya Tetap32,968,740Biaya Operasional1,065,00032968573.0813333Harga Pokok Per Pesanan44,975,9981,312977.82925Harga Pokok Produk Per Satuan1,562

Keuntungan minimal468.499975Harga jual2030.1665583333Pajak penjualan203.0166558333Keuntungan bersih perproduk265.4833191667Keuntungan bersih perpesanan7645919.592BEP

Sheet2NoAsumsiVolumeKet1penjualan masawa2,400buah/bulan2harga jual2000Rp/buahPendapatan selama 1 bulan4800000

target penjualan rata-rata per hari

masawa80buah/hariHARGA JUAL X MASAWA X 30

hpp1,562keuntungan28.07%

Sheet3NOURAIANBulanAPENERIMAAN1234567891011121Yozelkiss16,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,000total penerimaan16,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,00016,200,000BPENGELUARAN

2Investasi Harta Tetap4,420,000000000000003Biaya Produksi10,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,0005Biaya Operasional3,090,00000000000000CTotal Pengeluaran17,536,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,00010,026,000

Pendapatan-1,336,0006,174,0006,174,0006,174,0006,174,0006,174,0006,174,0006,174,0006,174,0006,174,0006,174,0006,174,000Kumulatif Benefit4,838,00011,012,00017,186,00023,360,00029,534,00035,708,00041,882,00048,056,00054,230,00060,404,00066,578,00010026000

Sheet4NOURAIANBulanBenefit123451masawa01,518,791,9141,877,082,0882,327,226,4002,257,726,400Total Penerimaan01,518,791,9141,877,082,0882,327,226,4002,257,726,400

Cost2Investasi Tetap130,530,000.0000003Biaya Produksi Langsung9,208,8409,208,8409,208,8409,208,8409,208,8404Biaya Produksi Tak Langsung300,000,000300,000,000300,000,000300,000,000300,000,000Biaya Buruh Langsung48,050,00048,050,00048,050,00048,050,00048,050,000Biaya Operasional36,000,0000000Total Pengeluaran523,788,840357,258,840357,258,840357,258,840357,258,840Net Benefit-Rp523,788,840Rp1,161,533,074Rp1,519,823,248Rp1,969,967,560Rp1,900,467,560Kumulatif Net Benefit-Rp523,788,840Rp637,744,234Rp2,157,567,482Rp4,127,535,042Rp4,127,535,042

Net Benefit Negatif-523,788,840Net Benefit Positif6,028,002,602Net B/C11.508

B/C Ratio4.087Total CostRp1,952,824,200PriceRp11,897BEP164,144NPV Rp6,028,002,602ROI91.4056692825IRR53.2889404477