HPP Roll Cake
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Perhitungan H Daftar Investasi Aktiva Tetap No Bahan-bahan Kebutuh Nama Bahan Satuan Per Produk 1 cetakan bambu buah 1 2 tabung gas unit 1 3 timbangan digital unit 1 4 blender unit 1 5 baskom unit 1 6 Kulkas unit 1 7 Kompor unit 1 8 Mixer unit 1 9 Dandang buah 1 Total Biaya Produksi Langsung No Bahan-bahan Kebutuh Nama Bahan Satuan Per Produk 1 tepung terigu kg 0.00083 2 gula pasir kg 0.000412 3 Air L 0.0008 6 garam kg 0.000013 7 keju kg 0.00013 8 cokelat kg 0.00159 9 daun pandan lembar 0.00863 10 gula merah kg 0.00013 11 kemasan alufo 0.00015 12 bungkus kotak kotak 0.1 13 stawberry kg 0.00087 Total Biaya Buruh Langsung No Jenis Pekerjaan Kebutuhan bur Per Produk 1 Produksi 1 2 Pemasaran Produk 1 Total Biaya Produksi Tidak Langsung No JenisBiaya Biaya Dasar (!) 1 Penyusutan alat 403740 2 Trans!ortasi 2000000 m 2
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Transcript of HPP Roll Cake
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
