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Cost Produk

T-Shirt (baik male maupun female)


Bahan Baku
Nama Bahan
SUR
Satuan
Kain T-Shirt
0.20 kg
Rim T-Shirt
0.20 meter
Label
1 pcs
Kemasan
0.25 kertas
Stiker
1 pcs
Biaya Jahit
Biaya Sablon

1 baju
1 baju/design

Harga Satuan Jumlah Harga


Rp69,300
Rp13,860
Rp5,445
Rp1,089
Rp138
Rp138
Rp1,650
Rp413
Rp1,100
Rp1,100
Rp4,400
Rp11,000

Rp4,400
Rp11,000

Biaya produksi 1 pcs T-shirt


Polo Shirt
Bahan Baku
Nama Bahan
Kain Polo Shirt
Rim Polo Shirt
Label
Kemasan
Stiker
Biaya Jahit
Biaya Bordir

SUR
Satuan
0.3333333333 kg
2 pcs
1 pcs
0.25 kertas
1 pcs
1 baju
1 baju

Biaya Produksi 1 pcs Polo Shirt

Harga Satuan Jumlah Harga


Rp46,200
Rp15,400
Rp1,650
Rp3,300
Rp138
Rp138
Rp1,650
Rp413
Rp1,100
Rp1,100
Rp4,400
Rp5,500

Rp4,400
Rp5,500

Rp16,599

Rp15,400
Rp31,999

Rp20,350

Rp9,900
Rp30,250

1. Rencana Penjualan
Pieces
3000

T-Shirt
Harga
Rp75,000

2. Rencana Produksi
Keterangan
Rencana Penjualan
Persediaan Akhir (+)
Jumlah
Persediaan Awal (-)
Rencana Produksi
Jenis Barang
Male w-1 D-1
Male w-1 D-2
Male w-1 D-3
Male w-2 D-4
Male w-2 D-5
Male w-2 D-6
Male w-3 D-7
Male w-3 D-8
Male w-3 D-9
Male w-4 D-10
Male w-4 D-11
Male w-4 D-12
Male w-5 D-13
Male w-5 D-14
Male w-5 D-15
Jumlah T-Shirt Male
T-Shirt Female w-1 D-1
T-Shirt Female w-1 D-2
T-Shirt Female w-1 D-3
T-Shirt Female w-2 D-4
T-Shirt Female w-2 D-5
T-Shirt Female w-2 D-6
T-Shirt Female w-3 D-7
T-Shirt Female w-3 D-8
T-Shirt Female w-3 D-9
T-Shirt Female w-4 D-10
T-Shirt Female w-4 D-11
T-Shirt Female w-4 D-12
T-Shirt Female w-5 D-13
T-Shirt Female w-5 D-14
T-Shirt Female w-5 D-15
Jumlah T-Shirt Female
Polo Shirt Male w-1
Polo Shirt Male w-2
Polo Shirt Male w-3
Polo Shirt Male w-4
Polo Shirt Male w-5
Jumlah Polo Shirt Male
Total T-Shirt
Total Polo Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt
T-Shirt

Jumlah
Rp225,000,000

T-shirt
3000
300
3300
0
3300

Pieces
2700

Polo Shirt
Harga
Rp85,000

Jumlah
Rp229,500,000

Total
Rp454,500,000

Polo Shirt
2700
270
2970
0
2970

Jumlah Barang
110
110
110
110
110
110
110
110
110
110
110
110
110
110
110
1650
110
110
110
110
110
110
110
110
110
110
110
110
110
110
110
1650
594
594
594
594
594
2970
3300
2970

3. Rencana Kebutuhan Bahan Baku Langsung


Kain T-Shirt w-1
Barang
Produksi
SUR
Kebutuhan
T-Shirt Male w-1
330
0.20
66
T-Shirt Male w-2
330
T-Shirt Male w-3
330
T-Shirt Male w-4
330
T-Shirt Male w-5
330
0.20
66
T-Shirt Female w-1
330
T-Shirt Female w-2
330
T-Shirt Female w-3
330
T-Shirt Female w-4
330
T-Shirt Female w-5
330
Polo Shirt Male w-1
594
Polo Shirt Male w-2
594
Polo Shirt Male w-3
594
Polo Shirt Male w-4
594
Polo Shirt Male w-5
594
132

Kain T-Shirt w-2


SUR
Kebutuhan
0.20

Kain T-Shirt w-3


SUR
Kebutuhan

Kain T-Shirt w-4


SUR
Kebutuhan

0.20

Kain Polo Shirt w-1


SUR
Kebutuhan

Kain Polo Shirt w-2


SUR
Kebutuhan

Kain Polo Shirt w-3


SUR
Kebutuhan

Keterangan

Kain T-Shirt w-1


132
10
142
0
142
Rp69,300
Rp9,840,600

Kain Polo Shirt w-5


SUR
Kebutuhan

66
0.20

66

0.20

66

66
0.20

66
0.20

66
0.333333333

0.333333333

198
0.333333333

198
0.333333333

132

132

Kain Polo
Shirt w-1
198
10
208
0
208
Rp46,200
Rp9,609,600

Kain Polo
Kain Polo
Shirt w-2
Shirt w-3
198
198
10
10
208
208
0
208
208
Rp46,200
Rp46,200
Rp9,609,600
Rp9,609,600
Rp122,393,700

132

198

198

198

Kain T-Shirt Kain T-Shirt


Kain T-Shirt w-4 Kain T-Shirt w-5
w-2
w-3
132.0
132.0
132.0
132.0
10
10
10
10
142
142
142
142
0
0
0
0
142
142
142
142
Rp69,300
Rp69,300
Rp69,300
Rp69,300
Rp9,840,600 Rp9,840,600
Rp9,840,600
Rp9,840,600

Kain Polo
Shirt w-4
198
10
208

Kain Polo
Rim T-Shirt Rim Polo Shirt
Shirt w-5
198
660
5940
10
15
13
208
675
5953

Label
6270
450
6720

1567.5
450
2017.5

6270
450
6720

208
Rp46,200
Rp9,609,600

208
Rp46,200
Rp9,609,600

6720
Rp138
Rp924,000

2017.5
Rp1,650
Rp3,328,875

6720
Rp1,100
Rp7,392,000

675
Rp5,445
Rp3,675,375

5953
Rp1,650
Rp9,822,450

Kemasan

Stiker

198

198
198

RIM Polo Shirt


SUR
Kebutuhan

2
2
2
2
2

198
0.333333333

132

RIM T-Shirt
SUR
Kebutuhan
0.20
66
0.20
66
0.20
66
0.20
66
0.20
66
0.20
66
0.20
66
0.20
66
0.20
66
0.20
66

198

4. Rencana Pembelian Bahan Baku

Keperluan
Rencana Persediaan Akhir (+)
Bahan yang harus tersedia
Persediaan awal (-)
Rencana Pembelian
Harga per Unit
Nilai Pembelian
Total Pembelian

Kain Polo Shirt w-4


SUR
Kebutuhan

66
0.20

0.20

Kain T-Shirt w-5


SUR
Kebutuhan

66

660

1188
1188
1188
1188
1188
5940

SUR
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

Label
Kebutuhan
330
330
330
330
330
330
330
330
330
330
594
594
594
594
594
6270

Kemasan
SUR Kebutuhan
0.25
82.5
0.25
82.5
0.25
82.5
0.25
82.5
0.25
82.5
0.25
82.5
0.25
82.5
0.25
82.5
0.25
82.5
0.25
82.5
0.25
148.5
0.25
148.5
0.25
148.5
0.25
148.5
0.25
148.5
1567.5

SUR
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

Stiker
Kebutuhan
330
330
330
330
330
330
330
330
330
330
594
594
594
594
594
6270

5. Anggaran Harga Pokok Bahan Baku


Bahan
Kain T-Shirt w-1
Kain T-Shirt w-2
Kain T-Shirt w-3
Kain T-Shirt w-4
Kain T-Shirt w-5
Kain Polo Shirt w-1
Kain Polo Shirt w-2
Kain Polo Shirt w-3
Kain Polo Shirt w-4
Kain Polo Shirt w-5
Rim T-shirt
Rim Polo shirt
Label
Kemasan
Stiker

Quantity
132
132
132
132
132

T-Shirt
Price
Rp69,300
Rp69,300
Rp69,300
Rp69,300
Rp69,300

Total
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600

660

Rp5,445

Rp3,593,700

3300
825
3300

Rp138
Rp1,650
Rp1,100

Rp453,750
Rp1,361,250
Rp3,630,000
Rp54,776,700

6. Rencana skedul persediaan awal dan akhir


Persediaan Awal
Elemen
Quantity
Price
Bahan
Kain T-Shirt w-1
Rp69,300
Kain T-Shirt w-2
Rp69,300
Kain T-Shirt w-3
Rp69,300
Kain T-Shirt w-4
Rp69,300
Kain T-Shirt w-5
Rp69,300
Kain Polo Shirt w-1
Rp46,200
Kain Polo Shirt w-2
Rp46,200
Kain Polo Shirt w-3
Rp46,200
Kain Polo Shirt w-4
Rp46,200
Kain Polo Shirt w-5
Rp46,200
Rim T-shirt
Rp5,445
Rim Polo shirt
Rp1,650
Label
Rp138
Kemasan
Rp1,650
Stiker
Rp1,100
Sub Total
Brg dlm proses
Produk Jadi
T-Shirt
Rp75,000
Polo Shirt
Rp85,000
Sub Total
Total

Total
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0

Rp0
Rp0
Rp0
Rp0

7. Budget tenaga kerja langsung


Barang
T-Shirt
Polo Shirt

Produksi
3300
2970

Penjahitan
Tarif
Total
Rp4,400
Rp14,520,000
Rp4,400
Rp13,068,000
Rp27,588,000

8. Ringkasan Harga Pokok Produksi dan Penjualan


Keterangan
T-shirt
Harga Pokok Produksi
Bahan
Kain T-Shirt w-1
Rp9,147,600
Kain T-Shirt w-2
Rp9,147,600
Kain T-Shirt w-3
Rp9,147,600
Kain T-Shirt w-4
Rp9,147,600
Kain T-Shirt w-5
Rp9,147,600
Kain Polo Shirt w-1
Kain Polo Shirt w-2
Kain Polo Shirt w-3
Kain Polo Shirt w-4
Kain Polo Shirt w-5
Rim T-shirt
Rp3,593,700
Rim Polo shirt
Label
Rp453,750
Kemasan
Rp1,361,250
Stiker
Rp3,630,000
Sub Total
Rp54,776,700
Tenaga Kerja
Biaya Jahit
Rp14,520,000
Biaya Sablon
Rp36,300,000
Biaya Bordir
0
Sub Total
Rp50,820,000
Total Harga Pokok Produksi
Rp105,596,700
Persediaan Awal (+)
0
Barang tersedia dijual
Rp105,596,700
Persediaan Akhir (-)
Rp22,500,000
Harga Pokok Penjualan
Rp83,096,700
9. Ringkasan Laba Rugi
Keterangan
Penjualan
Harga Pokok Penjualan
Laba Kotor
Beban-beban
Beban Administrasi & Umum
Beban Penjualan
Beban Lain-lain
Total Beban Operasi
Laba Operasional
Beban non-operasi
Laba sebelum pajak
Bagi Hasil Investor (60%)
Laba Bersih

Polo Shirt

Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,801,000
Rp408,375
Rp1,225,125
Rp3,267,000
Rp60,439,500
Rp13,068,000
Rp0
Rp16,335,000
Rp29,403,000
Rp89,842,500
0
Rp89,842,500
Rp22,950,000
Rp66,892,500

T-Shirt
Rp225,000,000
Rp83,096,700
Rp141,903,300

Quantity

Polo Shirt
Price

Total
Total

198
198
198
198
198

Rp46,200
Rp46,200
Rp46,200
Rp46,200
Rp46,200

Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600

5940
2970
743
2970

Rp1,650
Rp138
Rp1,650
Rp1,100

Rp9,801,000
Rp408,375
Rp1,225,125
Rp3,267,000
Rp60,439,500

Quantity

Persediaan Akhir
Price

Total

10
10
10
10
10
10
10
10
10
10
15
13
450
450
450

Rp69,300
Rp69,300
Rp69,300
Rp69,300
Rp69,300
Rp46,200
Rp46,200
Rp46,200
Rp46,200
Rp46,200
Rp5,445
Rp1,650
Rp138
Rp1,650
Rp1,100

Rp693,000
Rp693,000
Rp693,000
Rp693,000
Rp693,000
Rp462,000
Rp462,000
Rp462,000
Rp462,000
Rp462,000
Rp81,675
Rp21,450
Rp61,875
Rp742,500
Rp495,000
Rp1,299,375

300
270

Rp75,000
Rp85,000

Rp22,500,000
Rp22,950,000
Rp45,450,000
Rp46,749,375

Quantity
132.0
132.0
132.0
132.0
132.0
198.0
198.0
198.0
198.0
198.0
660.0
5940.0
6270.0
1567.5
6270.0

Rp
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp9,147,600
Rp3,593,700
Rp9,801,000
Rp862,125
Rp2,586,375
Rp6,897,000
Rp115,216,200

Penyablonan
Tarif
Total
Rp11,000
Rp36,300,000
Rp11,000
0
Rp36,300,000

Bordir
Tarif
Total
Rp5,500
0
Rp5,500 Rp16,335,000
Rp16,335,000

Jumlah
Rp50,820,000
Rp29,403,000
Rp80,223,000

Jumlah

Rp9,801,000
Rp862,125
Rp2,586,375
Rp6,897,000
Rp115,216,200
Rp27,588,000
Rp36,300,000
Rp16,335,000
Rp80,223,000
Rp195,439,200
0
Rp195,439,200
Rp45,450,000
Rp149,989,200

Polo Shirt
Rp229,500,000
Rp66,892,500
Rp162,607,500

Jumlah
Rp454,500,000
Rp149,989,200
Rp304,510,800
Rp206,225,000
Rp76,925,000
Rp283,150,000
Rp21,360,800
Rp384,000
Rp20,976,800
Rp12,586,080
Rp8,390,720

Peralatan Toko
Nama Aset Tetap
1 Set Komputer kasir
Meja Kasir
1 Air Conditioner
Speaker Simbada
2bh Mannequin
Cash Box
TOTAL

Harga Perolehan
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0

Masa Manfaat
(Tahun)
4
4
4
4
4
4

Peralatan Kantor
Nama Aset Tetap
1 Set Komputer Desain
2 Set Komputer Kantor
1bh Hardisk Eksternal
Meja Kantor
Kursi Kantor
1bh Printer HP Deskjet Adventage K209a
TOTAL

Harga Perolehan
Rp7,900,000
Rp6,000,000
Rp500,000
Rp1,600,000
Rp600,000
Rp1,300,000
Rp17,900,000

Masa Manfaat
(Tahun)
4
4
4
4
4
4

Penyusutan per
tahun
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0

Penyusutan per
tahun
Rp1,975,000
Rp1,500,000
Rp125,000
Rp400,000
Rp150,000
Rp325,000
Rp4,475,000

Keterangan
Beban Operasional
Beban Penjualan
Beban iklan
Beban pembuatan catalog/brosur
Beban pemotretan model
Beban Fotografer
Beban iklan web
Beban penjualan lain-lain
Beban transportasi
Beban konsinyasi
Beban Administrasi dan Umum
Beban gaji tim
Beban Internet & Telepon
Beban perlengkapan kantor
Beban renovasi kantor
Beban penyusutan peralatan kantor
Beban Adm. & Umum Lain-lain
Beban non-operasional
Beban administrasi bank
Beban bunga
Beban Cek & bilyet giro
Beban materai

Jumlah

Rp6,000,000
Rp2,400,000
Rp13,200,000
Rp3,600,000
Rp5,000,000
Rp6,000,000
Rp18,000,000
Rp22,725,000
Rp76,925,000
Rp162,000,000
Rp10,800,000
Rp9,000,000
Rp8,000,000
Rp13,425,000
Rp3,000,000
Rp206,225,000
Rp360,000
Rp0
Rp0
Rp24,000
Rp384,000

Saldo Kas Awal


Penerimaan
Investasi Awal
Penjualan Tunai
Total Penerimaan
Jumlah uang tersedia
Pengeluaran
Pembelian Bahan
Upah Tenaga Kerja langsung
Pembelian Peralatan
Beban Penjualan
Beban Adm. & Umum
Beban Lainnya
Bagi Hasil Untuk Investor
Cashflow
Saldo Kas Akhir
Cashflow per tahun

Rp0
Rp60,000,000
Rp454,500,000
Rp514,500,000
Rp514,500,000

Rp122,393,700
Rp80,223,000
Rp17,900,000
Rp76,925,000
Rp192,800,000
Rp384,000
Rp12,586,080
Rp503,211,780
Rp11,288,220
Rp11,288,220
Rp3,762,740

ASSET

HUTANG & MODAL

Kas
Rp 11,288,220 HUTANG
Persediaan Bahan Baku
Rp
1,299,375
Persediaan Barang Jadi
Rp 46,749,375
Aset Tetap
Rp17,900,000
Akumulasi Peny.
-Rp13,425,000
MODAL
Rp4,475,000 Modal Investor
Laba Ditahan
TOTAL ASSET

Rp63,811,970 TOTAL HUTANG & MODAL


Rp (4,578,750)

G & MODAL

Rp 60,000,000
Rp
8,390,720
Rp68,390,720

NPV

Tahun
N=0

Cash Flow

Present Value
Rp (60,000,000)

N=1

Rp

3,359,589

N=2

Rp

2,999,633

N=3

Rp

2,678,244

NVP

Rp (50,962,534)