ANALISA BIAYA UNTUK USAHA ROTI TAWAR LABU KUNING

A. BIAYA TETAP (FIX COST)

Tabel Perhitungan Biaya Tetap (fixed cost)
umur ekonomis Nilai susut alat/
No. Nama Alat Jumlah Nilai alat (bulan) bulan
1 Mixer 1 15,000,000 120 125,000
2 Oven 1 6,000,000 180 33,333
3 Loyang 90 30,000 60 45,000
4 Baskom 2 5,000 36 278
5 Mesin doughbreak 1 15,000,000 120 125,000
6 bread slicer 1 8,000,000 144 55,556
7 timbangan 1 800,000 60 13,333
8 gelas ukur 1 20,000 60 333
9 piring plastik 1 2,000 24 83
10 scraper 1 5,000 60 83
Jumlah 398,000
Sebagai biaya tetap juga termasuk:
1. Sewa tempat
2. Pajak-pajak
3. Air
4. Listrik
5. Gaji tetap karyawan
6. telepon
7. biaya promosi
B. BIAYA TIDAK TETAP (VARIABLE COST)
Tabel Perhitungan Biaya Tidak Tetap (variable cost) Biaya 1x
No. Bahan Jml 1 resep satuan harga/satuan produksi
1 Tepung cakra 12.500 kg 6400 80,000
2 Labu kuning 4.000 bh 5000 20,000
3 gula 1.150 kg 10000 11,500
4 garam 0.200 kg 700 140
5 yeast 0.125 kg 60000 7,500
6 shortening 0.200 kg 12000 2,400
7 butter 0.400 kg 40000 16,000
8 bread improver 0.050 kg 72000 3,600
9 Ca propionat 0.030 kg 74000 2,220
10 air 2.750 lt 200 550
11 air minum 10.000 lt 300 3,000
12 bahan bakar 0.500 jam 10000 5,000
13 kemasan 90.000 lbr 225 20,250
14 tenaga kerja 12.500 kg 1500 18,750
15 sanitasi 1000 1,000
16 produk kembali 35,640
17 pemasaran 20% 0
penjualan
Jumlah

Total biaya produksi = total fix cost + total variable cost = 4,885,850.0
Dlm 1x prods ada 90 kemasan --> 15x prods =15 x 90 = 1,350.0
Harga pokok penjualan = tot biaya prods/jml kemasan = 3,619.1
Harga jual ditetapkan Rp 4500/kms,
shg : Total pendapatan = harga jual x jml unit terjual = 5,377,500.0
Keuntungan = tot pendapatan - tot biaya produksi = 491,650.0
Laju keuntungan =(keuntungan/tot biaya prods)x100% = 10.1
B/C ratio = tot pendapatan/tot biaya prods = 1.1
Biaya variable per unit = tot biaya variable/jml kms = 3,324.3

BEP (produksi) = biaya tetap /( hrg jual/unit -biaya var/unit) = 338.5

BEP (rupiah) = biaya tetap / 1 - (tot biaya var/tot pendapatan) = 2,405,715.7
Biaya 15x
produksi
1,200,000
300,000
172,500
2,100
112,500
36,000
240,000
54,000
33,300
8,250
45,000
75,000
303,750
281,250
15,000
534,600
1,074,600

4,487,850

kemasan

kemasan
CASH FLOW PRODUKSI ROTI TAWAR LABU KUNING
Produksi ke-
URAIAN
1 2 3 4 5 6 7 8 9 10 11 12
ALIRAN KAS MASUK 382,500 382,500 373,500 364,500 346,500 369,000 351,000 360,000 292,500 342,000 355,500 360,000
Hsl jual produk: 382,500 382,500 373,500 364,500 346,500 369,000 351,000 360,000 292,500 342,000 355,500 360,000
jml roti terjual 85 85 83 81 77 82 78 80 65 76 79 80

ALIRAN KAS KELUAR 1,067,750 259,000 269,200 281,400 279,800 262,800 253,200 275,650 293,000 246,400 235,600 232,000
Nilai susut alat 398,000
Bahan:
1. Tepung terigu 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
2. labu kuning 51,000 45,000 48,000 53,000 37,000 38,000 14,000
3.air 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500
4. garam 2,100
5. yeast 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
6. shortening 36,000
7. butter 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
8. bread improver 27,000 27,000
9. ca propionat 16,650 16,650
10. air minum
11. air
Bahan bakar
kemasan 315,000
tenaga kerja
sanitasi 8,000 7,000
produk kembali 22,500 22,500 31,500 40,500 58,500 36,000 54,000 45,000 112,500 63,000 49,500 45,000
pemasarn 20% 76,500 76,500 74,700 72,900 69,300 73,800 70,200 72,000 58,500 68,400 71,100 72,000

NET CASH FLOW -685,250 123,500 104,300 83,100 66,700 106,200 97,800 84,350 -500 95,600 119,900 128,000
CASH FLOW KOMULATIF -685,250 -561,750 -457,450 -374,350 -307,650 -201,450 -103,650 -19,300 -19,800 75,800 195,700 323,700

Catatan: yg dicetak merah menunjukkan nilai yg berbeda dg yg dihitung di ANALISA BIAYA ---> dlm perhitungan ini tdk boleh terjadi
 JUMLAH
13 14 15
373,500 360,000 364,500 5,377,500
373,500 360,000 364,500 5,377,500
83 80 81 1195

221,200 232,000 637,900 4,648,900

80,000 80,000 80,000 1,200,000

286,000
11,500 11,500 11,500 172,500
2,100
7,500 7,500 7,500 112,500
36,000
16,000 16,000 16,000 240,000
54,000
33,300
8,250 8,250
45,000 45,000
75,000 75,000
315,000
281,250 281,250
15,000
31,500 45,000 40,500 697,500
74,700 72,000 72,900 1,075,500

152,300 128,000 -273,400 330,600

476,000 604,000 330,600