Академический Документы
Профессиональный Документы
Культура Документы
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13
Seragam SD
375,000,000.00
Seragam SMP
390,000,000.00
Seragam SMU
400,000,000.00
4,326,666.67
2,437,837.84
55,592,592.59
90,185,185.19
15,800,000.00
12,800,000.00
17,161,904.76
15,880,000.00
5,027,027.03
15,011,832.00
7,872,000.00
617,095,046.07
24,683.80
7,080,000.00
5,850,810.81
50,033,333.33
81,166,666.67
9,480,000.00
7,680,000.00
15,445,714.29
9,528,000.00
12,064,864.86
15,011,832.00
9,184,000.00
612,525,221.96
40,835.01
7,473,333.33
9,751,351.35
44,474,074.07
72,148,148.15
6,320,000.00
5,120,000.00
13,729,523.81
6,352,000.00
20,108,108.11
15,011,832.00
9,184,000.00
609,672,370.82
60,967.24
1,165,000,000.00
18,880,000.00
18,040,000.00
150,100,000.00
243,500,000.00
31,600,000.00
25,600,000.00
46,337,142.86
31,760,000.00
37,200,000.00
45,035,496.00
26,240,000.00
PT Kerah Sakti
Pemesanan
bahan
mentah
Biaya buruh tidak langsung
1
Bambang I.
2
Indra W
3
Linda E
4
Wiharto Y
5
Asep K
6
Lukman H
7
Agus F
8
Yanti T
9
Mintarjo D
10
Yuanita M
11
John S
12
Denny S
13
Made L
14
Anselma T
15
Caesario P
Total biaya buruh tidak langsung
Biaya penyusutan gedung - pabrik
15,000,000
15,000,000
1,200,000
480,000
480,000
2,000,000
2,000,000
200,000
200,000
15
Caesario P
Total biaya pelatihan
Total
Cost object
Activity driver
Rate
0
18,880,000
Jumlah order
1,200
15,733
Penanganan
bahan
mentah
Pemotongan
kain
Penjahitan
baju
seragam
Pengepakan
baju
seragam
Pemeliharaan
mesin
12,000,000
20,000,000
15,000,000
12,000,000
15,000,000
20,000,000
15,000,000
15,000,000
7,000,000
6,000,000
15,000,000
34,000,000
61,000,000
15,000,000
12,000,000
600,000
24,000,000
12,000,000
6,000,000
6,000,000
27,000,000
72,000,000
2,400,000
2,400,000
5,000,000
8,000,000
240,000
240,000
36,000,000
9,600,000
45,600,000
60,000,000
4,800,000
64,800,000
2,400,000
2,400,000
9,000,000
15,000,000
6,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
1,000,000
1,000,000
2,000,000
5,000,000
7,000,000
2,000,000
2,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
100,000
100,000
200,000
500,000
700,000
200,000
200,000
2,000,000
3,000,000
1,000,000
3,000,000
3,000,000
18,040,000
150,100,000
243,500,000
31,600,000
25,600,000
Jumlah batch
93
195,027
Jumlah meter
Jam penjahitan
Jumlah unit
Jam pemeliharaan
67,500
2,224
67,500
3,607
50,000
632
10,000
2,560
20,250
20,250
5,000
2,000
Pengawasan
Inspeksi
barang
jadi
Set-up
mesin
Pengamanan
pabrik
Pengembangan
Produk
15,000,000
30,000,000
7,000,000
6,000,000
20,000,000
30,000,000
20,000,000
13,000,000
20,000,000.00
20,000,000
600,000
5,400,000
600,000
15,000,000
3,600,000
21,000,000
20,000,000
240,000
240,000
2,160,000
2,160,000
0
0
240,000
240,000
1,440,000
1,440,000
2,000,000
2,000,000
1,000,000
1,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
200,000
200,000
100,000
100,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
4,000,000
3,000,000
1,000,000
2,000,000
3,000,000
2,000,000
1,000,000
2,000,000
2,000,000
36,040,000
31,760,000
37,200,000
45,040,000
50,000
635
52,500
5,000
Jumlah batch
93
402,162
sama rata
4,000,000
26,240,000
Proporsi
250,000,000.00
250,000,000.00
60,000,000.00
120,000,000.00
20,000,000.00
5,000,000.00
8,000,000.00
120,000,000.00
30,000,000.00
30,000,000.00
3,000,000.00
18,000,000.00
664,000,000.00
664,000,000.00
Cost driver
1
Jumlah order pembelian
2
Jumlah batch produksi (sama seperti set-up)/batch
3
Jumlah meter kain yang dipotong (meter)
4
Jam penjahitan
5
Jumlah seragam
6
Jam pemeliharaan
7
Jam pengawasan
8
Jumlah seragam
9
Jumlah batch
10 Dibebankan sama rata
11 Waktu pengembangan produk
Batch
Seragam/batch
Jumlah seragam
Jumlah batch
Jam penjahitan
Jam 1 seragam
Jumlah seragam
Total jam
Seragam SD
Seragam SMP
Seragam SMU Total
275.00
450.00
475.00 1,200.00
2,000.00
500.00
200.00
25,000.00
22,500.00
20,000.00 67,500.00
1.00
1.50
2.00
25,000.00
15,000.00
10,000.00 50,000.00
5,000.00
3,000.00
2,000.00 10,000.00
25,000.00
22,500.00
20,000.00 67,500.00
25,000.00
15,000.00
10,000.00 50,000.00
2,000.00
500.00
200.00
0.3333
0.3333
0.3333
1.00
0.30
0.35
0.35
Seragam SD
Seragam SMP
Seragam SMU Total
200.00
400.00
400.00 1,000.00
75.00
50.00
75.00
200.00
275.00
450.00
475.00
1,200.00
1,000.00
200.00
300.00
2,000.00
25,000.00
12.50
500.00
15,000.00
30.00
200.00
10,000.00
50.00
1.00
25,000.00
25,000.00
1.50
15,000.00
22,500.00
2.00
10,000.00
20,000.00 67,500.00
92.50
m penjahitan
Aktivitas (a)
1
2
3
4
5
6
7
8
9
10
Cost driv
Jumlah m
1
2
3
4
5
6
7
8
9
10
11
Aktivitas
Cost driver
Cost driver
Jumlah meter kain yang dipotong
Luas ruangan
100
50
2,000
1,000
500
500
50
450
50
300
5,000.00
12,000.00
Listrik pabrik
480,000.00
240,000.00
9,600,000.00
4,800,000.00
2,400,000.00
2,400,000.00
240,000.00
2,160,000.00
0.00
240,000.00
1,440,000.00
24,000,000.00
24,000,000.00
4,800.00
Kain/unit Kancing/unit
1.0
10
1.5
10
2.0
10
Harga kain
Harga kancing
Biaya kain/unit Biaya kancing/unit Total biaya/unit
10,000
500
10,000
5,000
15,000
12,000
800
18,000
8,000
26,000
15,000
1,000
30,000
10,000
40,000
Total unit
Total
25,000
375,000,000
15,000
390,000,000
10,000
400,000,000
1,165,000,000