FINANCE

I. Capital
1. OWN CAPITAL In this own capital we collect for each person around IDR 250,000, then we calculate with 14 employees and the amount is IDR 3,500,000. This is the expenditure for each department, below : Production Expenditures: 28.57% Marketing Expenditures: 25.45% Human Resources Expenditures: 16.89% Additional expenses: 29.09% 2. PUNISHMENT This is for the Leveraged Fund of our company to cover any miscellaneous expenses happen when running the business. These are the detail of punishment which is regulated by CEO and Human Resources Manager : - IDR 50,000 for not coming into meeting without permission. - IDR 10,000 for coming late into meeting.

II.

Budgeting
1. Marketing Budgeting
ITEM Clothes Apron Banner Flier Menu Order Paper TOTAL PRICE PER ITEM IDR 45,000 IDR 11,000 IDR 50,000 IDR 150 IDR 5,000 IDR 125 QUANTITY 14 4 1 200 5 14 TOTAL COST IDR 630,000 154,000 50,000 30,000 25,000 1,750 IDR 890,750

2. Human Resources Budgeting

ITEM Attendence List Rating Form Copy of Rating Certificate TOTAL PRICE PER ITEM IDR 125 IDR 500 IDR 125 IDR 2,000 QUANTITY 3 2 15 14 TOTAL COST IDR 375 1,000 1,875 28,000 IDR 31,250

3. Production Budgeting
PRODUCT MAIN INGREDIENTS FOOD: Copy Paste Santet Semut Nasgor Pelor Tempo Kungfu Chicken SNACK: Crackers Tempe DRINKS AND BEVERAGES: Jealousy Full-Tea Ice Soy Captain Solar Hulk Ice TOTAL COST IDR 439,000 155,000 35,000 59,000 30,000 36,000 52,000 32,000 12,000 12,000 50,000 20,000 34,000 30,000 IDR 1,000,000

4. Salary
Salary per week: IDR140,000 (IDR 10,000 x 14 employees = IDR 140,000) Salary per month: IDR 560,000 (IDR 140,000 x 4 weeks = IDR 560,000) Thus, total salary is IDR 560,000.

III. Sales Forecasting

Temptation forecasted the sale before we run the business to predict and generate target of product sale. This may avoid the uncertainty of sale. The sale forecasting is generated for 12 days operation in a month which includes 3 days a week. PRODUCT Copy Paste Santet Semut Nasgor Pelor Tempo Kungfu Chicken Crackers Tempe QUANTITY 12days x 10 = 120 12days x 5 =60 12days x 6 = 72 12days x 5 = 60 12days x 3 = 36 12days x 7 = 90 12days x 10 = 120 PRICE IDR 9,500 IDR 6,000 IDR 6,000 IDR 7,000 IDR 6,000 IDR 8,000 IDR 5,000 TOTAL IDR 1,140,000 IDR 360,000 IDR 432,000 IDR 420,000 IDR 216,000 IDR 720,000 IDR 600,000

jealousy Pull-tea Ice-Soy Captain Solar Hulk Ice TOTAL

12days x 15 = 180 12days x 5 = 60 12days x 5 = 60 12days x 5 = 60 12days x 5 = 60 4 days x 3 = 12

IDR 3,000 IDR 3,000 IDR 2,000 IDR 3,000 IDR 5,000 IDR 5,000

IDR 360,000 IDR 180,000 IDR 120,000 IDR 180,000 IDR 300,000 IDR 60,000 IDR 5,088,000

IV. Break Even Point

1. Single Product
BEP (unit) = 1,482,000 : (9,500 6,000) = 423 units = 5 operations BEP (IDR) = 1,482,000 : (1-(6,000:9,500)) = IDR 4,022,571

2. Multi-Product SALES MIX

Sales Mix is the contribution of each product in business sale. Below is the table provided to show how much the percentage of each product in one day sale. TOTAL QUANTITY SALES 10 84 5 84 6 84 5 84 3 84 7 10 15 5 5 5 5 3 84 84 84 84 84 84 84 84

PRODUCT Copy Paste Santet Semut Nasgor Pelor Tempo Kungfu Chicken Crackers Tempe Jealousy Full-tea Ice-soy Captain Solar Hulk Ice

CODE CP SANT SEM NP TEMP KC CT SI FT IS CAPT SOL HI

SALES MIX 11.9 5.95 7.14 5.95 3.57 8.33 11.9 17.86 5.95 5.95 5.95 5.95 3.57

CAPT, 5.95 IS, 5.95 FT, 5.95 SI, 17.86

SOL, 5.95 HI, 3.57

CP, 11.9

SANT, 5.95 SEM, 7.14

NP, 5.95
CT, 11.9 TEMP, 3.57 KC, 8.33

This is the result of finding Break Even Point (BEP) in multi-product or all products in business sale. This shows when total revenue meets total cost through whole sale products.

PRODUCT Copy Paste Santet Semut Nasgor Pelor Tempo Kungfu Chicken Crackers Tempe Jealousy Full-Tea Ice Soy Captain Solar Hulk Ice TOTAL

PRICE 9,500 6,000 6,000 7,000 6,000 8,000 5,000 2,000 3,000 2,000 3,000 5,000 5,000 3.13% 1.98% 2.38% 0.85% 0.89% 2.08% 3.57% 8.93% 0.99% 2.98% 0.99% 2.38% 0.36% 31.51%

1-V/P x W

So, BEP (IDR) = Fixed cost : Total weight= 1,482,000 : 0.3151 = IDR 4,703,268.