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									MODEL PROYEKSI LAPORAN KEUANGAN
PT CAHAYA MANUFACTURING
                                            Klik Pilihan Anda:
                                             1. Data Masukan dan Skenario Anggaran
                                             2. Anggaran Penjualan dan Penagihan

                                             3. Anggaran Produksi dalam Unit

                                             4. Anggaran Penggunaan & Pembelian Baha
                                             5. Anggaran Tenaga Kerja Langsung
                                             6. Anggaran Biaya Overhead Pabrik
                                             7. Anggaran Pembayaran & Hutang ke Pema

                                             8. Anggaran Biaya Produk & Persediaan
                                             9. Anggaran Harga Pokok Penjualan
                                             10. Anggaran Pembelian Aktiva Tetap
                                             11. Anggaran Beban Operasi
                                             12. Proyeksi Kas
                                             13. Proyeksi Laba Rugi
                                             14. Proyeksi Neraca
                                             15. Proyeksi Arus Kas
                                             16. Analisis Biaya Volume Laba
                          ©2009, Andriana
Masukan dan Skenario Anggaran
aran Penjualan dan Penagihan

aran Produksi dalam Unit

aran Penggunaan & Pembelian Bahan Baku
aran Tenaga Kerja Langsung
aran Biaya Overhead Pabrik
ran Pembayaran & Hutang ke Pemasok

ran Biaya Produk & Persediaan
ran Harga Pokok Penjualan
aran Pembelian Aktiva Tetap
garan Beban Operasi


eksi Laba Rugi
eksi Neraca
eksi Arus Kas
isis Biaya Volume Laba
                                                                                    Menu

Data Masukan dan Skenario Anggaran
PT CAHAYA MANUFACTURING
Deskripsi                                              Dec-07         Jan-08          Feb-08
Kertas Kerja Penjualan & Penagihan
Penjualan & Harga
Penjualan dalam unit                           Unit                       4,000             4,000
Harga jual                                     Rp                        60,000            60,000
Komposisi Penjualan
%Penjualan tunai                               %                           40%               40%
%Penjualan kredit                              %                           60%               60%
Jatuh tempo piutang                            Hari                            45              45
Piutang awal                                   Rp     100,000,000
Kertas Kerja Harga Pokok Penjualan
Bahan baku A                                   Rp                            400              400
Bahan baku B                                   Rp                            600              600
Tenaga kerja langsung per jam                  Rp                          5,500            5,500

Biaya overhead variable per jam tenaga kerja
langsung:
  Perlengkapan produksi                        Rp                           317              317
  Listrik                                      Rp                           317              317
  Overhead lain-lain                           Rp                           316              316
Jumlah overhead variabel                       Rp                           950              950

Biaya overhead tetap selain penyusutan:
  Asuransi pabrik                              Rp                      4,466,667      4,466,667
  Gaji supervisor                              Rp                      4,466,667      4,466,667
  Overhead lain-lain                           Rp                      4,466,666      4,466,666
  Jumlah overhead tetap                        Rp                     13,400,000     13,400,000
Komposisi jam tenaga kerja
Jam tenaga kerja langsung per produk XYZ       Jam                              4              4
Kertas Kerja Persediaan & Pembelian
Persediaan awal bahan baku
Bahan baku A                                   Unit         1,000
Bahan baku B                                   Unit         1,500
Persediaan awal barang jadi
Produk XYZ                                     Unit             200
Biaya awal barang jadi
Produk XYZ                                     Rp         38,500
Persediaan akhir bahan baku
Bahan baku A                                   Unit                        1,500            1,500
Bahan baku B                                   Unit                        1,850            1,850
Persediaan akhir barang jadi
Produk XYZ                          Unit                      250         250
Jatuh tempo hutang                  Hari                       45          45
Komposisi pembelian
%pembelian tunai                    %                        30%         30%
%pembelian kredit                   %                        70%         70%
Komposisi pemakaian bahan baku
Bahan baku A per produk XYZ         Unit                        9           9
Bahan baku B per produk XYZ         Unit                       10          10
Hutang usaha awal                   Rp      20,000,000
Kertas Kerja Beban Operasi
Beban operasi variabel
Beban rupa-rupa % dari penjualan    %                        15%         15%
Komisi % dari penjualan             %                         7%          7%
Beban operasi tetap
Beban premi asuransi                Rp                   2,500,000   2,500,000
Beban sewa kantor                   Rp                   5,000,000   5,000,000
Beban gaji                          Rp                   1,500,000   1,500,000
Periode pembayaran sewa             Bulan            6
Periode anggaran                    Bulan           12
Rata-rata hari setiap periode       Hari            30
Pajak                               %             10%
Kertas Kerja Aktiva Tetap
Aktiva tetap yang dimiliki
Pabrik                              Rp      10,000,000
Peralatan kantor                    Rp       5,000,000
Peralatan pabrik                    Rp       7,500,000
Jumlah aktiva tetap yang dimiliki   Rp      22,500,000
Akumulasi penyusutan
Pabrik                              Rp       1,000,000
Peralatan kantor                    Rp       2,000,000
Peralatan pabrik                    Rp       3,000,000
Jumlah akumulasi penyusutan         Rp       6,000,000
Penyusutan per bulan
Pabrik                              Rp          41,667
Peralatan kantor                    Rp          83,333
Peralatan pabrik                    Rp         125,000
Jumlah penyusutan per bulan         Rp         250,000
Umur ekonomis
Pabrik                              Tahun           20
Peralatan kantor                    Tahun            5
Peralatan pabrik                    Tahun            5
Penambahan aktiva tetap
Pabrik                              Rp                   3,000,000           0
Peralatan kantor                    Rp                   1,000,000           0
Peralatan pabrik                    Rp                           0   1,500,000
Komposisi penambahan aktiva tetap
%pembayaran pada saat pembelian     %                        70%         70%
%hutang aktiva tetap              %                                30%           30%
Jatuh tempo hutang aktiva tetap   Hari                               45            45
Tarif penyusutan per bulan
Pabrik                            %                               0.42%         0.42%
Peralatan kantor                  %                               1.67%         1.67%
Peralatan pabrik                  %                               1.67%         1.67%
Kertas Kerja Kas
Kas minimum yang diharapkan       Rp                          50,000,000   50,000,000
Saldo kas awal                    Rp           10,000,000
Pinjaman jangka pendek            Rp                          85,000,000             0
Pembayaran kembali pinjaman       Rp                                  0    20,000,000
Sisa pinjaman                     Rp                          85,000,000    65,000,000
Bunga pinjaman per tahun          %                     16%
Bunga pinjaman per bulan          %                               1.33%         1.33%
Tambahan modal saham              Rp                          2,000,000             0
Modal saham awal                  Rp          95,500,000
Laba ditahan awal                 Rp          20,000,000

Skenario Anggaran
                                         1 Skenario 1                      Pilih Skenario
Skenario 1
Skenario 2
Skenario 3
Penjualan                         Unit                    1        4,000        4,000
                                                          2        4,200        4,200
                                                          3        4,000        4,000
                                                          1        4,000        4,000
Pabrik                            Rp                      1    3,000,000             0
                                                          2    3,000,000             0
                                                          3    3,000,000             0
                                                          1    3,000,000             0
Peralatan kantor                  Rp                      1   1,000,000             0
                                                          2   1,000,000             0
                                                          3   1,000,000             0
                                                          1    1,000,000             0
Peralatan pabrik                  Rp                      1           0     1,500,000
                                                          2           0     1,500,000
                                                          3           0     1,500,000
                                                          1           0     1,500,000
Pinjaman Jk Pendek                Rp                      1   85,000,000             0
                                                          2   89,000,000             0
                                                          3   85,000,000             0
                                                          1   85,000,000             0
Pembayaran pinjaman               Rp                      1           0    20,000,000
                                                          2           0    24,000,000
                                                          3           0    22,000,000
                                                          1           0    20,000,000
Mar-08        Apr-08        May-08        Jun-08         Jul-08         Aug-08        Sep-08


    4,000         4,200         4,200         4,200          4,400          4,400         4,400
   60,000        60,000        60,000        60,000         60,000         60,000        60,000

     40%           40%           40%           40%            40%            40%           40%
     60%           60%           60%           60%            60%            60%           60%
         45            45            45            45             45             45            45



       400           400           400           400           400             400           400
       600           600           600           600           600             600           600
     5,500         5,500         5,500         5,500         5,500           5,500         5,500



      317           317           317           317               317         317           317
      317           317           317           317               317         317           317
      316           316           316           316               316         316           316
      950           950           950           950               950         950           950


 4,466,667     4,466,667     4,466,667     4,466,667     4,466,667       4,466,667     4,466,667
 4,466,667     4,466,667     4,466,667     4,466,667     4,466,667       4,466,667     4,466,667
 4,466,666     4,466,666     4,466,666     4,466,666     4,466,666       4,466,666     4,466,666
13,400,000    13,400,000    13,400,000    13,400,000    13,400,000      13,400,000    13,400,000

         4             4             4             4               4             4             4




     1,500         1,500         1,500         1,500         1,500           1,500         1,500
     1,850         1,850         1,850         1,850         1,850           1,850         1,850
     250         250         250          250         250         250         250
      45          45          45           45          45          45          45

    30%         30%         30%          30%          30%        30%         30%
    70%         70%         70%          70%          70%        70%         70%

       9           9           9            9           9           9           9
      10          10          10           10          10          10          10




    15%         15%         15%          15%          15%        15%         15%
     7%          7%          7%           7%           7%         7%          7%

2,500,000   2,500,000   2,500,000    2,500,000   2,500,000   2,500,000   2,500,000
5,000,000   5,000,000   5,000,000    5,000,000   5,000,000   5,000,000   5,000,000
1,500,000   1,500,000   1,500,000    1,500,000   1,500,000   1,500,000   1,500,000




                                    Rencana penambahan
2,000,000           0           0           0            0          0    1,000,000
        0     800,000           0           0            0          0            0
        0   1,500,000   1,200,000           0    1,000,000          0            0

    70%         70%         70%          70%          70%        70%         70%
                       30%           30%           30%          30%          30%          30%          30%
                         45            45            45           45           45           45           45

                      0.42%         0.42%         0.42%        0.42%        0.42%        0.42%        0.42%
                      1.67%         1.67%         1.67%        1.67%        1.67%        1.67%        1.67%
                      1.67%         1.67%         1.67%        1.67%        1.67%        1.67%        1.67%

                 50,000,000    50,000,000    50,000,000    50,000,000   50,000,000   50,000,000   50,000,000

                           0             0             0            0            0            0            0
                 26,000,000    20,000,000    19,000,000            0            0            0            0
                  39,000,000    19,000,000             0            0            0            0            0

                      1.33%         1.33%         1.33%        1.33%        1.33%        1.33%        1.33%
                          0             0             0            0            0            0            0




Pilih Skenario




                      4,000         4,200         4,200         4,200        4,400        4,400        4,400
                      4,200         4,400         4,400         4,400        4,600        4,600        4,600
                      4,100         4,100         4,100         4,200        4,200        4,200        4,300
                      4,000         4,200         4,200         4,200        4,400        4,400        4,400
                  2,000,000             0             0            0            0            0     1,000,000
                  2,000,000             0             0            0            0            0     3,000,000
                  2,000,000             0             0            0            0            0             0
                  2,000,000             0             0            0            0            0     1,000,000
                          0       800,000             0            0            0            0            0
                          0     1,000,000             0            0            0            0            0
                          0     1,000,000             0            0            0            0            0
                           0       800,000             0            0            0            0            0
                          0     1,500,000     1,200,000            0     1,000,000           0            0
                          0     1,500,000     1,500,000            0     1,200,000           0            0
                          0     1,500,000     1,200,000            0             0           0            0
                          0     1,500,000     1,200,000            0     1,000,000           0            0
                          0             0             0            0            0            0            0
                          0             0             0            0            0            0            0
                          0             0             0            0            0            0            0
                          0             0             0            0            0            0            0
                 26,000,000    20,000,000    19,000,000            0            0            0            0
                 26,000,000    21,000,000    18,000,000            0            0            0            0
                 22,000,000    24,000,000    17,000,000            0            0            0            0
                 26,000,000    20,000,000    19,000,000            0            0            0            0
Oct-08        Nov-08        Dec-08


    4,600         4,600         4,600
   60,000        60,000        60,000

     40%           40%           40%
     60%           60%           60%
         45            45            45



       400           400           400
       600           600           600
     5,500         5,500         5,500



      317           317           317
      317           317           317
      316           316           316
      950           950           950


 4,466,667     4,466,667     4,466,667
 4,466,667     4,466,667     4,466,667
 4,466,666     4,466,666     4,466,666
13,400,000    13,400,000    13,400,000

         4             4             4




     1,500         1,500         1,500
     1,850         1,850         1,850
     250         250         250
      45          45          45

    30%         30%         30%
    70%         70%         70%

       9           9           9
      10          10          10




    15%         15%         15%
     7%          7%          7%

2,500,000   2,500,000   2,500,000
5,000,000   5,000,000   5,000,000
1,500,000   1,500,000   1,500,000




       0           0           0
 500,000     500,000           0
       0           0           0

    70%         70%         70%
     30%          30%          30%
       45           45           45

    0.42%        0.42%        0.42%
    1.67%        1.67%        1.67%
    1.67%        1.67%        1.67%

50,000,000   50,000,000   50,000,000

         0            0            0
        0            0            0
         0            0            0

    1.33%        1.33%        1.33%
        0            0            0




     4,600        4,600        4,600
     4,800        4,800        4,800
     4,300        4,300        4,300
     4,600        4,600        4,600
        0            0            0
        0            0            0
        0            0            0
        0            0            0
  500,000      500,000            0
  800,000      800,000            0
        0            0            0
   500,000      500,000            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
        0            0            0
                                                                            Menu

Anggaran Penjualan & Penagihan
PT CAHAYA MANUFACTURING
Deskripsi                                      Dec-07         Jan-08        Feb-08
Anggaran penjualan
Penjualan dalam unit                   Unit                       4,000         4,000
Harga jual per unit                    Rp                        60,000        60,000
Jumlah penjualan                       Rp                   240,000,000   240,000,000
Anggaran komposisi penjualan
Penjualan tunai                        Rp                    96,000,000    96,000,000
Penjualan kredit                       Rp     100,000,000   144,000,000   144,000,000
Jumlah penjualan                       Rp                   240,000,000   240,000,000
Rencana penerimaan kas
Penjualan tunai                        Rp                    96,000,000    96,000,000
Penerimaan kas dari piutang            Rp                   100,000,000   144,000,000
Jumlah penerimaan kas dari pelanggan   Rp                   196,000,000   240,000,000
Anggaran piutang
Piutang awal                           Rp                   100,000,000   144,000,000
Penjualan kredit                       Rp                   144,000,000   144,000,000
Piutang yang dibayar                   Rp                   100,000,000   144,000,000
Piutang akhir                          Rp     100,000,000   144,000,000   144,000,000
 Mar-08         Apr-08       May-08         Jun-08        Jul-08       Aug-08         Sep-08

      4,000         4,200         4,200         4,200         4,400         4,400         4,400
     60,000        60,000        60,000        60,000        60,000        60,000        60,000
240,000,000   252,000,000   252,000,000   252,000,000   264,000,000   264,000,000   264,000,000

 96,000,000   100,800,000   100,800,000   100,800,000   105,600,000   105,600,000   105,600,000
144,000,000   151,200,000   151,200,000   151,200,000   158,400,000   158,400,000   158,400,000
240,000,000   252,000,000   252,000,000   252,000,000   264,000,000   264,000,000   264,000,000

 96,000,000   100,800,000   100,800,000   100,800,000   105,600,000   105,600,000   105,600,000
144,000,000   144,000,000   151,200,000   151,200,000   151,200,000   158,400,000   158,400,000
240,000,000   244,800,000   252,000,000   252,000,000   256,800,000   264,000,000   264,000,000

144,000,000   144,000,000   151,200,000   151,200,000   151,200,000   158,400,000   158,400,000
144,000,000   151,200,000   151,200,000   151,200,000   158,400,000   158,400,000   158,400,000
144,000,000   144,000,000   151,200,000   151,200,000   151,200,000   158,400,000   158,400,000
144,000,000   151,200,000   151,200,000   151,200,000   158,400,000   158,400,000   158,400,000
  Oct-08       Nov-08        Dec-08          2008


      4,600         4,600         4,600          51,600
     60,000        60,000        60,000             N/A
276,000,000   276,000,000   276,000,000   3,096,000,000

110,400,000   110,400,000   110,400,000   1,238,400,000
165,600,000   165,600,000   165,600,000   1,857,600,000
276,000,000   276,000,000   276,000,000   3,096,000,000

110,400,000   110,400,000   110,400,000   1,238,400,000
158,400,000   165,600,000   165,600,000   1,792,000,000
268,800,000   276,000,000   276,000,000   3,030,400,000

158,400,000   165,600,000   165,600,000     100,000,000
165,600,000   165,600,000   165,600,000   1,857,600,000
158,400,000   165,600,000   165,600,000   1,792,000,000
165,600,000   165,600,000   165,600,000     165,600,000
                                                                      Menu

Anggaran Produksi
PT CAHAYA MANUFACTURING
Deskripsi                                    Dec-07    Jan-08    Feb-08    Mar-08    Apr-08
Produk XYZ yang diproduksi
Unit yang dijual                      Unit               4,000     4,000     4,000     4,200
Tambah: persediaan akhir produk XYZ   Unit       200       250       250       250       250
Jumlah produk XYZ yang dibutuhkan     Unit               4,250     4,250     4,250     4,450
Kurang: persediaan awal produk XYZ    Unit                 200       250       250       250
Produk XYZ yang diproduksi            Unit               4,050     4,000     4,000     4,200
May-08    Jun-08    Jul-08    Aug-08    Sep-08    Oct-08    Nov-08    Dec-08    2008


  4,200     4,200     4,400     4,400     4,400     4,600     4,600     4,600   51,600
    250       250       250       250       250       250       250       250      250
  4,450     4,450     4,650     4,650     4,650     4,850     4,850     4,850   51,850
    250       250       250       250       250       250       250       250      200
  4,200     4,200     4,400     4,400     4,400     4,600     4,600     4,600   51,650
                                                                           Menu

Anggaran Penggunaan & Pembelian Bahan
Baku
PT CAHAYA MANUFACTURING
Deskripsi                                      Dec-07     Jan-08       Feb-08      Mar-08
Anggaran pemakaian bahan baku
Bahan baku A                            Unit                36,450       36,000       36,000
Bahan baku B                            Unit                40,500       40,000       40,000
Jumlah pemakaian bahan baku             Unit                76,950       76,000       76,000
Anggaran biaya bahan baku
Bahan baku A                            Rp               14,580,000   14,400,000   14,400,000
Bahan baku B                            Rp               24,300,000   24,000,000   24,000,000
Jumlah biaya bahan baku                 Rp               38,880,000   38,400,000   38,400,000
Anggaran pembelian bahan baku
Pembelian bahan baku A
Pemakaian untuk produksi                Unit                 36,450       36,000       36,000
Tambah: persediaan akhir bahan baku A   Unit     1,000        1,500        1,500        1,500
Jumlah bahan baku A yang diperlukan     Unit                 37,950       37,500       37,500
Kurang: persediaan awal bahan baku A    Unit                  1,000        1,500        1,500
Pembelian bahan baku A                  Unit                 36,950       36,000       36,000
Jumlah pembelian bahan baku A           Rp               14,780,000   14,400,000   14,400,000
Pembelian bahan baku B
Pemakaian untuk produksi                Unit                 40,500       40,000       40,000
Tambah: persediaan akhir bahan baku B   Unit     1,500        1,850        1,850        1,850
Jumlah bahan baku B yang diperlukan     Unit                 42,350       41,850       41,850
Kurang: persediaan awal bahan baku B    Unit                  1,500        1,850        1,850
Pembelian bahan baku B                  Unit                 40,850       40,000       40,000
Jumlah pembelian bahan baku B           Rp               24,510,000   24,000,000   24,000,000
Jumlah pembelian bahan baku             Rp               39,290,000   38,400,000   38,400,000
 Apr-08      May-08        Jun-08       Jul-08       Aug-08       Sep-08       Oct-08       Nov-08

   37,800       37,800       37,800       39,600       39,600       39,600       41,400       41,400
   42,000       42,000       42,000       44,000       44,000       44,000       46,000       46,000
   79,800       79,800       79,800       83,600       83,600       83,600       87,400       87,400

15,120,000   15,120,000   15,120,000   15,840,000   15,840,000   15,840,000   16,560,000   16,560,000
25,200,000   25,200,000   25,200,000   26,400,000   26,400,000   26,400,000   27,600,000   27,600,000
40,320,000   40,320,000   40,320,000   42,240,000   42,240,000   42,240,000   44,160,000   44,160,000



    37,800       37,800       37,800       39,600       39,600       39,600       41,400       41,400
     1,500        1,500        1,500        1,500        1,500        1,500        1,500        1,500
    39,300       39,300       39,300       41,100       41,100       41,100       42,900       42,900
     1,500        1,500        1,500        1,500        1,500        1,500        1,500        1,500
    37,800       37,800       37,800       39,600       39,600       39,600       41,400       41,400
15,120,000   15,120,000   15,120,000   15,840,000   15,840,000   15,840,000   16,560,000   16,560,000


    42,000       42,000       42,000       44,000       44,000       44,000       46,000       46,000
     1,850        1,850        1,850        1,850        1,850        1,850        1,850        1,850
    43,850       43,850       43,850       45,850       45,850       45,850       47,850       47,850
     1,850        1,850        1,850        1,850        1,850        1,850        1,850        1,850
    42,000       42,000       42,000       44,000       44,000       44,000       46,000       46,000
25,200,000   25,200,000   25,200,000   26,400,000   26,400,000   26,400,000   27,600,000   27,600,000
40,320,000   40,320,000   40,320,000   42,240,000   42,240,000   42,240,000   44,160,000   44,160,000
 Dec-08        2008


   41,400       464,850
   46,000       516,500
   87,400       981,350

16,560,000   185,940,000
27,600,000   309,900,000
44,160,000   495,840,000



    41,400       464,850
     1,500         1,500
    42,900       466,350
     1,500         1,000
    41,400       465,350
16,560,000   186,140,000


    46,000       516,500
     1,850         1,850
    47,850       518,350
     1,850         1,500
    46,000       516,850
27,600,000   310,110,000
44,160,000   496,250,000
                                                                       Menu

Anggaran Tenaga Kerja Langsung
PT CAHAYA MANUFACTURING
Deskripsi                                     Dec-07    Jan-08       Feb-08      Mar-08
Anggaran jam tenaga kerja langsung
Produk XYZ yang diproduksi             Unit                4,050        4,000        4,000
Jam yang dibutuhkan per unit           Jam                     4            4            4
Jumlah jam yang dibutuhkan             Jam                16,200       16,000       16,000

Anggaran biaya tenaga kerja langsung
Jumlah jam yang dibutuhkan             Jam                 16,200       16,000       16,000
Biaya tenaga kerja per jam             Rp                   5,500        5,500        5,500
Jumlah biaya tenaga kerja langsung     Rp              89,100,000   88,000,000   88,000,000
 Apr-08      May-08        Jun-08       Jul-08       Aug-08       Sep-08       Oct-08        Nov-08

    4,200        4,200        4,200        4,400        4,400        4,400         4,600         4,600
        4            4            4            4            4            4             4             4
   16,800       16,800       16,800       17,600       17,600       17,600        18,400        18,400


    16,800       16,800       16,800       17,600       17,600       17,600        18,400        18,400
     5,500        5,500        5,500        5,500        5,500        5,500         5,500         5,500
92,400,000   92,400,000   92,400,000   96,800,000   96,800,000   96,800,000   101,200,000   101,200,000
 Dec-08          2008


     4,600          51,650
         4             N/A
    18,400         206,600


     18,400         206,600
      5,500             N/A
101,200,000   1,136,300,000
                                                                     Menu

Anggaran Overhead Pabrik
PT CAHAYA MANUFACTURING
Deskripsi                                   Dec-07    Jan-08       Feb-08      Mar-08
Anggaran biaya overhead variabel
Jumlah jam tenaga kerja langsung      Jam               16,200       16,000       16,000
Perlengkapan produksi                 Rp              5,135,400    5,072,000    5,072,000
Listrik                               Rp              5,135,400    5,072,000    5,072,000
Overhead lain-lain                    Rp              5,119,200    5,056,000    5,056,000
Jumlah biaya overhead variabel        Rp             15,390,000   15,200,000   15,200,000
Overhead variabel per jam             Rp
Anggaran biaya overhead tetap
Asuransi pabrik                       Rp              4,466,667    4,466,667    4,466,667
Penyusutan                            Rp                179,167      204,167      212,500
Gaji supervisor                       Rp              4,466,667    4,466,667    4,466,667
Overhead lain-lain                    Rp              4,466,666    4,466,666    4,466,666
Jumlah biaya overhead tetap           Rp             13,579,167   13,604,167   13,612,500
Jumlah anggaran biaya overhead        Rp             28,969,167   28,804,167   28,812,500
Tarif overhead per jam tenaga kerja   Rp
 Apr-08      May-08        Jun-08       Jul-08       Aug-08       Sep-08       Oct-08       Nov-08

   16,800       16,800       16,800       17,600       17,600       17,600       18,400       18,400
 5,325,600    5,325,600    5,325,600    5,579,200    5,579,200    5,579,200    5,832,800    5,832,800
 5,325,600    5,325,600    5,325,600    5,579,200    5,579,200    5,579,200    5,832,800    5,832,800
 5,308,800    5,308,800    5,308,800    5,561,600    5,561,600    5,561,600    5,814,400    5,814,400
15,960,000   15,960,000   15,960,000   16,720,000   16,720,000   16,720,000   17,480,000   17,480,000



 4,466,667    4,466,667    4,466,667    4,466,667    4,466,667    4,466,667    4,466,667    4,466,667
   237,500      257,500      257,500      274,167      274,167      278,334      278,334      278,334
 4,466,667    4,466,667    4,466,667    4,466,667    4,466,667    4,466,667    4,466,667    4,466,667
 4,466,666    4,466,666    4,466,666    4,466,666    4,466,666    4,466,666    4,466,666    4,466,666
13,637,500   13,657,500   13,657,500   13,674,167   13,674,167   13,678,334   13,678,334   13,678,334
29,597,500   29,617,500   29,617,500   30,394,167   30,394,167   30,398,334   31,158,334   31,158,334
 Dec-08        2008


   18,400       206,600
 5,832,800    65,492,200
 5,832,800    65,492,200
 5,814,400    65,285,600
17,480,000   196,270,000
                     950


 4,466,667    53,600,004
   278,334     3,010,004
 4,466,667    53,600,004
 4,466,666    53,599,992
13,678,334   163,810,004
31,158,334   360,080,004
                   1,743
                                                                     Menu

Anggaran Pembayaran & Hutang ke
Pemasok
PT CAHAYA MANUFACTURING
Deskripsi                               Dec-07       Jan-08       Feb-08       Mar-08
Komposisi pembelian
Pembelian tunai                   Rp                11,787,000   11,520,000   11,520,000
Pembelian kredit                  Rp   20,000,000   27,503,000   26,880,000   26,880,000
Jumlah pembelian                  Rp                39,290,000   38,400,000   38,400,000
Pembayaran ke pemasok
Pembelian tunai                   Rp                11,787,000   11,520,000   11,520,000
Pembayaran hutang                 Rp                20,000,000   27,503,000   26,880,000
Jumlah pembayaran                 Rp                31,787,000   39,023,000   38,400,000
Anggaran hutang usaha
Hutang usaha awal                 Rp                20,000,000   27,503,000   26,880,000
Pembelian kredit                  Rp                27,503,000   26,880,000   26,880,000
Pembayaran hutang usaha           Rp                20,000,000   27,503,000   26,880,000
Hutang usaha akhir                Rp   20,000,000   27,503,000   26,880,000   26,880,000
 Apr-08       May-08       Jun-08        Jul-08      Aug-08       Sep-08       Oct-08

12,096,000   12,096,000   12,096,000   12,672,000   12,672,000   12,672,000   13,248,000
28,224,000   28,224,000   28,224,000   29,568,000   29,568,000   29,568,000   30,912,000
40,320,000   40,320,000   40,320,000   42,240,000   42,240,000   42,240,000   44,160,000

12,096,000   12,096,000   12,096,000   12,672,000   12,672,000   12,672,000   13,248,000
26,880,000   28,224,000   28,224,000   28,224,000   29,568,000   29,568,000   29,568,000
38,976,000   40,320,000   40,320,000   40,896,000   42,240,000   42,240,000   42,816,000

26,880,000   28,224,000   28,224,000   28,224,000   29,568,000   29,568,000   29,568,000
28,224,000   28,224,000   28,224,000   29,568,000   29,568,000   29,568,000   30,912,000
26,880,000   28,224,000   28,224,000   28,224,000   29,568,000   29,568,000   29,568,000
28,224,000   28,224,000   28,224,000   29,568,000   29,568,000   29,568,000   30,912,000
 Nov-08       Dec-08        2008


13,248,000   13,248,000   148,875,000
30,912,000   30,912,000   347,375,000
44,160,000   44,160,000   496,250,000

13,248,000   13,248,000   148,875,000
30,912,000   30,912,000   336,463,000
44,160,000   44,160,000   485,338,000

30,912,000   30,912,000    20,000,000
30,912,000   30,912,000   347,375,000
30,912,000   30,912,000   336,463,000
30,912,000   30,912,000    30,912,000
                                                                                     Menu

Anggaran Biaya Produk dan Persediaan
PT CAHAYA MANUFACTURING
Deskripsi                                                Dec-07    Jan-08       Feb-08
Biaya per unit produk XYZ
Bahan baku A
Bahan baku A per unit Produk XYZ                  Unit                     9            9
Biaya bahan baku A per unit                       Rp                     400          400
Jumlah biaya bahan baku per unit produk XYZ       Rp                   3,600        3,600
Bahan baku B
Bahan baku B per unit Produk XYZ                  Unit                    10           10
Biaya bahan baku B per unit                       Rp                     600          600
Jumlah biaya bahan baku per unit produk XYZ       Rp                   6,000        6,000
Biaya tenaga kerja langsung
Jam tenaga kerja yang dibutuhkan per produk XYZ   Jam                     4            4
Biaya tenaga kerja per jam                        Rp                  5,500        5,500
Jumlah biaya tenaga kerja per unit produk XYZ     Rp                 22,000       22,000
Biaya overhead pabrik
Jam tenaga kerja yang dibutuhkan per produk XYZ   Jam                      4            4
Tarif overhead per jam tenaga kerja               Rp                   1,743        1,743
Jumlah biaya overhead per unit produk XYZ         Rp                   6,972        6,972
Jumlah biaya produk XYZ per unit                  Rp                 38,572       38,572
Anggaran persediaan
Bahan baku
Bahan baku A                                      Rp                 600,000      600,000
Bahan baku B                                      Rp               1,110,000    1,110,000
Jumlah persediaan bahan baku                      Rp               1,710,000    1,710,000
Produk XYZ                                        Rp               9,642,885    9,642,885
Jumlah anggaran persediaan akhir                  Rp              11,352,885   11,352,885
Menu




       Mar-08        Apr-08      May-08        Jun-08       Jul-08       Aug-08       Sep-08       Oct-08


                9            9            9            9            9            9            9            9
              400          400          400          400          400          400          400          400
            3,600        3,600        3,600        3,600        3,600        3,600        3,600        3,600

               10           10           10           10           10           10           10           10
              600          600          600          600          600          600          600          600
            6,000        6,000        6,000        6,000        6,000        6,000        6,000        6,000

               4            4            4            4            4            4            4            4
           5,500        5,500        5,500        5,500        5,500        5,500        5,500        5,500
          22,000       22,000       22,000       22,000       22,000       22,000       22,000       22,000

                4            4            4            4            4            4            4            4
            1,743        1,743        1,743        1,743        1,743        1,743        1,743        1,743
            6,972        6,972        6,972        6,972        6,972        6,972        6,972        6,972
          38,572       38,572       38,572       38,572       38,572       38,572       38,572       38,572



          600,000      600,000      600,000      600,000      600,000      600,000      600,000      600,000
        1,110,000    1,110,000    1,110,000    1,110,000    1,110,000    1,110,000    1,110,000    1,110,000
        1,710,000    1,710,000    1,710,000    1,710,000    1,710,000    1,710,000    1,710,000    1,710,000
        9,642,885    9,642,885    9,642,885    9,642,885    9,642,885    9,642,885    9,642,885    9,642,885
       11,352,885   11,352,885   11,352,885   11,352,885   11,352,885   11,352,885   11,352,885   11,352,885
 Nov-08       Dec-08        2008



         9            9            N/A
       400          400            N/A
     3,600        3,600            N/A

        10           10            N/A
       600          600            N/A
     6,000        6,000            N/A

        4            4             N/A
    5,500        5,500             N/A
   22,000       22,000             N/A

         4            4            N/A
     1,743        1,743            N/A
     6,972        6,972            N/A
   38,572       38,572             N/A



   600,000      600,000      600,000
 1,110,000    1,110,000    1,110,000
 1,710,000    1,710,000    1,710,000
 9,642,885    9,642,885    9,642,885
11,352,885   11,352,885   11,352,885
                                                                         Menu

Anggaran Harga Pokok Penjualan
PT CAHAYA MANUFACTURING
Deskripsi                                  Dec-07       Jan-08        Feb-08        Mar-08
Biaya bahan baku                      Rp                38,880,000    38,400,000    38,400,000
Biaya tenaga kerja langsung           Rp                89,100,000    88,000,000    88,000,000
Biaya overhead pabrik                 Rp                28,969,167    28,804,167    28,812,500
Jumlah biaya produksi                 Rp               156,949,167   155,204,167   155,212,500
Tambah: persediaan awal produk XYZ    Rp                 7,700,000     9,642,885     9,642,885
Biaya pokok siap untuk dijual         Rp               164,649,167   164,847,052   164,855,385
Kurang: persediaan akhir produk XYZ   Rp   7,700,000     9,642,885     9,642,885     9,642,885
Harga pokok penjualan                 Rp               155,006,282   155,204,167   155,212,500
 Apr-08        May-08        Jun-08         Jul-08       Aug-08        Sep-08        Oct-08
 40,320,000    40,320,000    40,320,000    42,240,000    42,240,000    42,240,000    44,160,000
 92,400,000    92,400,000    92,400,000    96,800,000    96,800,000    96,800,000   101,200,000
 29,597,500    29,617,500    29,617,500    30,394,167    30,394,167    30,398,334    31,158,334
162,317,500   162,337,500   162,337,500   169,434,167   169,434,167   169,438,334   176,518,334
  9,642,885     9,642,885     9,642,885     9,642,885     9,642,885     9,642,885     9,642,885
171,960,385   171,980,385   171,980,385   179,077,052   179,077,052   179,081,218   186,161,218
  9,642,885     9,642,885     9,642,885     9,642,885     9,642,885     9,642,885     9,642,885
162,317,500   162,337,500   162,337,500   169,434,167   169,434,167   169,438,334   176,518,334
 Nov-08        Dec-08          2008
 44,160,000    44,160,000     495,840,000
101,200,000   101,200,000   1,136,300,000
 31,158,334    31,158,334     360,080,004
176,518,334   176,518,334   1,992,220,004
  9,642,885     9,642,885       7,700,000
186,161,218   186,161,218   1,999,920,004
  9,642,885     9,642,885       9,642,885
176,518,334   176,518,334   1,990,277,119
                                                                              Menu

Anggaran Aktiva Tetap
PT CAHAYA MANUFACTURING
Deskripsi                                      Dec-07       Jan-08       Feb-08      Mar-08
Anggaran pembelian aktiva tetap
Pabrik                                   Rp                 3,000,000            0    2,000,000
Peralatan kantor                         Rp                 1,000,000            0            0
Peralatan pabrik                         Rp                         0    1,500,000            0
Jumlah anggaran pembelian aktiva tetap   Rp                 4,000,000    1,500,000    2,000,000
Komposisi pembelian aktiva tetap
Pembelian tunai                          Rp                 2,800,000    1,050,000    1,400,000
Pembelian kredit                         Rp                 1,200,000      450,000      600,000
Jumlah pembelian                         Rp                 4,000,000    1,500,000    2,000,000
Anggaran pembayaran aktiva tetap
Pembelian tunai                          Rp                 2,800,000    1,050,000    1,400,000
Pembayaran hutang aktiva tetap           Rp                         0    1,200,000      450,000
Jumlah pembayaran                        Rp                 2,800,000    2,250,000    1,850,000
Anggaran penyusutan
Pabrik                                   Rp      41,667       54,167       54,167       62,500
Peralatan kantor                         Rp      83,333      100,000      100,000      100,000
Peralatan pabrik                         Rp     125,000      125,000      150,000      150,000
Jumlah penyusutan                        Rp     250,000      279,167      304,167      312,500
Harga perolehan aktiva tetap             Rp   22,500,000   26,500,000   28,000,000   30,000,000
Kurang: Akumulasi penyusutan             Rp    6,000,000    6,279,167    6,583,333    6,895,833
Nilai buku aktiva tetap                  Rp   16,500,000   20,220,833   21,416,667   23,104,167
Anggaran hutang pembelian aktiva tetap
Hutang aktiva tetap awal                 Rp                         0    1,200,000     450,000
Pembelian kredit                         Rp                 1,200,000      450,000     600,000
Pembayaran hutang aktiva tetap           Rp                         0    1,200,000     450,000
Hutang pembelian aktiva tetap akhir      Rp                 1,200,000      450,000     600,000
 Apr-08      May-08        Jun-08        Jul-08       Aug-08        Sep-08       Oct-08       Nov-08

         0            0             0            0             0    1,000,000           0            0
   800,000            0             0            0             0            0     500,000      500,000
 1,500,000    1,200,000             0    1,000,000             0            0           0            0
 2,300,000    1,200,000             0    1,000,000             0    1,000,000     500,000      500,000

 1,610,000      840,000             0      700,000             0      700,000     350,000      350,000
   690,000      360,000             0      300,000             0      300,000     150,000      150,000
 2,300,000    1,200,000             0    1,000,000             0    1,000,000     500,000      500,000

 1,610,000      840,000           0       700,000            0       700,000      350,000      350,000
   600,000      690,000     360,000             0      300,000             0      300,000      150,000
 2,210,000    1,530,000     360,000       700,000      300,000       700,000      650,000      500,000

   62,500       62,500       62,500        62,500       62,500        66,667       66,667       66,667
  113,333      113,333      113,333       113,333      113,333       113,333      121,666      130,000
  175,000      195,000      195,000       211,667      211,667       211,667      211,667      211,667
  350,833      370,833      370,833       387,500      387,500       391,667      400,000      408,333
32,300,000   33,500,000   33,500,000    34,500,000   34,500,000    35,500,000   36,000,000   36,500,000
 7,246,667    7,617,500    7,988,333     8,375,833    8,763,333     9,155,000    9,555,000    9,963,333
25,053,333   25,882,500   25,511,667    26,124,167   25,736,667    26,345,000   26,445,000   26,536,667


  600,000      690,000      360,000             0      300,000             0      300,000      150,000
  690,000      360,000            0       300,000            0       300,000      150,000      150,000
  600,000      690,000      360,000             0      300,000             0      300,000      150,000
  690,000      360,000            0       300,000            0       300,000      150,000      150,000
 Dec-08         2008


          0    6,000,000
          0    2,800,000
          0    5,200,000
          0   14,000,000

          0    9,800,000
          0    4,200,000
          0   14,000,000

        0      9,800,000
  150,000      4,200,000
  150,000     14,000,000

   66,667        750,004
  130,000      1,361,663
  211,667      2,260,000
  408,333      4,371,667
36,500,000    36,500,000
10,371,667    10,371,667
26,128,334    26,128,334


  150,000              0
        0      4,200,000
  150,000      4,200,000
        0              0
                                                                       Menu

Anggaran Beban Operasi
PT CAHAYA MANUFACTURING
Deskripsi                                   Dec-07    Jan-08        Feb-08       Mar-08
                                                               0             1            2
Anggaran beban operasi
Beban operasi variabel
Beban rupa-rupa                        Rp            36,000,000    36,000,000    36,000,000
Komisi                                 Rp            16,800,000    16,800,000    16,800,000
Jumlah beban operasi variabel          Rp            52,800,000    52,800,000    52,800,000
Beban operasi tetap
Beban premi asuransi                   Rp             2,500,000     2,500,000     2,500,000
Beban sewa kantor                      Rp             5,000,000     5,000,000     5,000,000
Beban gaji                             Rp             1,500,000     1,500,000     1,500,000
Beban penyusutan peralatan kantor      Rp               100,000       100,000       100,000
Jumlah beban operasi tetap             Rp             9,100,000     9,100,000     9,100,000
Jumlah beban operasi                   Rp            61,900,000    61,900,000    61,900,000
Pengeluaran kas beban operasi
Beban rupa-rupa                        Rp            36,000,000    36,000,000    36,000,000
Komisi                                 Rp            16,800,000    16,800,000    16,800,000
Beban premi asuransi                   Rp             2,500,000     2,500,000     2,500,000
Beban sewa kantor                      Rp            30,000,000             0             0
Beban gaji                             Rp             1,500,000     1,500,000     1,500,000
Jumlah pengeluaran kas beban operasi   Rp            86,800,000    56,800,000    56,800,000
Sewa dibayar dimuka
Sewa dibayar dimuka awal               Rp                     0    25,000,000    20,000,000
Pembayaran sewa                        Rp            30,000,000             0             0
Kurang: beban sewa                     Rp             5,000,000     5,000,000     5,000,000
Sewa dibayar dimuka akhir              Rp            25,000,000    20,000,000    15,000,000
 Apr-08       May-08        Jun-08        Jul-08        Aug-08        Sep-08        Oct-08        Nov-08
          3            4             5             6             7             8             9             10


37,800,000    37,800,000   37,800,000    39,600,000    39,600,000    39,600,000    41,400,000    41,400,000
17,640,000    17,640,000   17,640,000    18,480,000    18,480,000    18,480,000    19,320,000    19,320,000
55,440,000    55,440,000   55,440,000    58,080,000    58,080,000    58,080,000    60,720,000    60,720,000

 2,500,000     2,500,000    2,500,000     2,500,000     2,500,000     2,500,000     2,500,000     2,500,000
 5,000,000     5,000,000    5,000,000     5,000,000     5,000,000     5,000,000     5,000,000     5,000,000
 1,500,000     1,500,000    1,500,000     1,500,000     1,500,000     1,500,000     1,500,000     1,500,000
   113,333       113,333      113,333       113,333       113,333       113,333       121,666       130,000
 9,113,333     9,113,333    9,113,333     9,113,333     9,113,333     9,113,333     9,121,666     9,130,000
64,553,333    64,553,333   64,553,333    67,193,333    67,193,333    67,193,333    69,841,666    69,850,000


37,800,000    37,800,000   37,800,000    39,600,000    39,600,000    39,600,000    41,400,000    41,400,000
17,640,000    17,640,000   17,640,000    18,480,000    18,480,000    18,480,000    19,320,000    19,320,000
 2,500,000     2,500,000    2,500,000     2,500,000     2,500,000     2,500,000     2,500,000     2,500,000
         0             0            0    30,000,000             0             0             0             0
 1,500,000     1,500,000    1,500,000     1,500,000     1,500,000     1,500,000     1,500,000     1,500,000
59,440,000    59,440,000   59,440,000    92,080,000    62,080,000    62,080,000    64,720,000    64,720,000


15,000,000    10,000,000    5,000,000             0    25,000,000    20,000,000    15,000,000    10,000,000
         0             0            0    30,000,000             0             0             0             0
 5,000,000     5,000,000    5,000,000     5,000,000     5,000,000     5,000,000     5,000,000     5,000,000
10,000,000     5,000,000            0    25,000,000    20,000,000    15,000,000    10,000,000     5,000,000
 Dec-08          2008
          11


41,400,000     464,400,000
19,320,000     216,720,000
60,720,000     681,120,000

 2,500,000      30,000,000
 5,000,000      60,000,000
 1,500,000      18,000,000
   130,000       1,361,663
 9,130,000     109,361,663
69,850,000     790,481,663


41,400,000     464,400,000
19,320,000     216,720,000
 2,500,000      30,000,000
         0      60,000,000
 1,500,000      18,000,000
64,720,000     789,120,000


 5,000,000               0
         0      60,000,000
 5,000,000      60,000,000
         0               0
                                                                                     Menu

Proyeksi Kas
PT CAHAYA MANUFACTURING
Deskripsi                                              Dec-07       Jan-08        Feb-08
Saldo kas awal                                   Rp                 10,000,000    50,393,628
Penerimaan kas dari pelanggan                    Rp                196,000,000   240,000,000
Jumlah kas tersedia sebelum pendanaan            Rp                206,000,000   290,393,628
Pengeluaran kas:
  Pembayaran ke pemasok                          Rp                31,787,000    39,023,000
  Pembayaran tenaga kerja langsung               Rp                89,100,000    88,000,000
  Pembayaran overhead variabel                   Rp                15,390,000    15,200,000
  Asuransi pabrik                                Rp                 4,466,667     4,466,667
  Gaji supervisor                                Rp                 4,466,667     4,466,667
  Overhead lain-lain                             Rp                 4,466,666     4,466,666
  Beban operasi                                  Rp                86,800,000    56,800,000
  Pembelian aktiva tetap                         Rp                 2,800,000     2,250,000
  Pajak                                          Rp                 2,196,038     2,202,917
Jumlah pengeluaran kas                           Rp                241,473,038   216,875,917
Kas minimum yang diharapkan                      Rp                 50,000,000    50,000,000
Jumlah kas yang diperlukan                       Rp                291,473,038   266,875,917
Kelebihan (kekurangan) kas yang dibutuhkan       Rp                -85,473,038    23,517,711
  sebelum pendanaan
Pendanaan:
Pinjaman jangka pendek                           Rp                85,000,000              0
Pembayarang pinjaman                             Rp                         0    (20,000,000)
Bunga pinjaman                                   Rp                (1,133,333)      (866,667)
Tambahan modal saham                             Rp                 2,000,000              0
Jumlah kenaikan (penurunan) kas dari pendanaan   Rp                85,866,667    (20,866,667)
Saldo kas akhir                                  Rp   10,000,000    50,393,628    52,651,045
 Mar-08         Apr-08         May-08         Jun-08        Jul-08        Aug-08        Sep-08
 52,651,045     50,244,295     49,917,378     57,356,461    84,965,545    78,432,295   108,155,045
240,000,000    244,800,000    252,000,000    252,000,000   256,800,000   264,000,000   264,000,000
292,651,045    295,044,295    301,917,378    309,356,461   341,765,545   342,432,295   372,155,045

38,400,000     38,976,000     40,320,000     40,320,000    40,896,000    42,240,000    42,240,000
88,000,000     92,400,000     92,400,000     92,400,000    96,800,000    96,800,000    96,800,000
15,200,000     15,960,000     15,960,000     15,960,000    16,720,000    16,720,000    16,720,000
 4,466,667      4,466,667      4,466,667      4,466,667     4,466,667     4,466,667     4,466,667
 4,466,667      4,466,667      4,466,667      4,466,667     4,466,667     4,466,667     4,466,667
 4,466,666      4,466,666      4,466,666      4,466,666     4,466,666     4,466,666     4,466,666
56,800,000     59,440,000     59,440,000     59,440,000    92,080,000    62,080,000    62,080,000
 1,850,000      2,210,000      1,530,000        360,000       700,000       300,000       700,000
 2,236,750      2,487,583      2,510,917      2,510,917     2,737,250     2,737,250     2,736,833
215,886,750    224,873,583    225,560,917    224,390,917   263,333,250   234,277,250   234,676,833
 50,000,000     50,000,000     50,000,000     50,000,000    50,000,000    50,000,000    50,000,000
265,886,750    274,873,583    275,560,917    274,390,917   313,333,250   284,277,250   284,676,833
 26,764,295     20,170,711     26,356,461     34,965,545    28,432,295    58,155,045    87,478,211


          0              0              0              0             0             0             0
(26,000,000)   (20,000,000)   (19,000,000)             0             0             0             0
   (520,000)      (253,333)             0              0             0             0             0
          0              0              0              0             0             0             0
(26,520,000)   (20,253,333)   (19,000,000)             0             0             0             0
 50,244,295     49,917,378     57,356,461     84,965,545    78,432,295   108,155,045   137,478,211
  Oct-08        Nov-08          Dec-08          2008
137,478,211    163,048,211    194,625,045       10,000,000
268,800,000    276,000,000    276,000,000    3,030,400,000
406,278,211    439,048,211    470,625,045    3,040,400,000

 42,816,000     44,160,000     44,160,000      485,338,000
101,200,000    101,200,000    101,200,000    1,136,300,000
 17,480,000     17,480,000     17,480,000      196,270,000
  4,466,667      4,466,667      4,466,667       53,600,004
  4,466,667      4,466,667      4,466,667       53,600,004
  4,466,666      4,466,666      4,466,666       53,599,992
 64,720,000     64,720,000     64,720,000      789,120,000
    650,000        500,000        150,000       14,000,000
  2,964,000      2,963,167      2,963,167       31,246,788
 243,230,000    244,423,167    244,073,167   2,813,074,789
  50,000,000     50,000,000     50,000,000      50,000,000
 293,230,000    294,423,167    294,073,167   2,863,074,789
 113,048,211    144,625,045    176,551,878     177,325,211


           0             0               0     85,000,000
           0             0               0    (85,000,000)
           0             0               0     (2,773,333)
           0             0               0      2,000,000
           0             0               0       (773,333)
163,048,211    194,625,045    226,551,878     226,551,878
                                                                                     Menu

Proyeksi Laba Rugi
PT CAHAYA MANUFACTURING
Deskripsi                                          Dec-07         Jan-08           Feb-08             Mar-08
Penjualan                                  Rp                    240,000,000     240,000,000         240,000,000
Harga pokok penjualan                      Rp                    155,006,282     155,204,167         155,212,500
Laba (rugi) kotor                          Rp                     84,993,718      84,795,833          84,787,500
Beban Operasi:
  Beban rupa-rupa                          Rp                     36,000,000      36,000,000          36,000,000
  Komisi                                   Rp                     16,800,000      16,800,000          16,800,000
  Beban premi asuransi                     Rp                      2,500,000       2,500,000           2,500,000
  Beban sewa kantor                        Rp                      5,000,000       5,000,000           5,000,000
  Beban gaji                               Rp                      1,500,000       1,500,000           1,500,000
  Beban penyusutan peralatan kantor        Rp                        100,000         100,000             100,000
Jumlah beban operasi                       Rp                     61,900,000      61,900,000          61,900,000
Laba (rugi) operasi                        Rp                     23,093,718      22,895,833          22,887,500
  Beban bunga                              Rp                     (1,133,333)       (866,667)           (520,000)
Laba sebelum pajak                         Rp                     21,960,385      22,029,167          22,367,500
Pajak                                      Rp                      2,196,038       2,202,917           2,236,750
Laba (rugi) bersih                         Rp                     19,764,346      19,826,250          20,130,750


                       Baris yang dipilih: Penjualan                                                     1

Penjualan                                                       240,000,000     240,000,000      240,000,000


                                                                       Penjualan
 290,000,000

 280,000,000

 270,000,000

 260,000,000

 250,000,000

 240,000,000

 230,000,000

 220,000,000

 210,000,000
                 Jan-08      Feb-08      Mar-08        Apr-08     May-08        Jun-08      Jul-08       Aug-08
  Apr-08          May-08           Jun-08         Jul-08       Aug-08        Sep-08        Oct-08
252,000,000     252,000,000      252,000,000   264,000,000   264,000,000   264,000,000   276,000,000
162,317,500     162,337,500      162,337,500   169,434,167   169,434,167   169,438,334   176,518,334
 89,682,500      89,662,500       89,662,500    94,565,833    94,565,833    94,561,666    99,481,666

 37,800,000       37,800,000      37,800,000    39,600,000    39,600,000    39,600,000    41,400,000
 17,640,000       17,640,000      17,640,000    18,480,000    18,480,000    18,480,000    19,320,000
  2,500,000        2,500,000       2,500,000     2,500,000     2,500,000     2,500,000     2,500,000
  5,000,000        5,000,000       5,000,000     5,000,000     5,000,000     5,000,000     5,000,000
  1,500,000        1,500,000       1,500,000     1,500,000     1,500,000     1,500,000     1,500,000
    113,333          113,333         113,333       113,333       113,333       113,333       121,666
 64,553,333       64,553,333      64,553,333    67,193,333    67,193,333    67,193,333    69,841,666
 25,129,167       25,109,167      25,109,167    27,372,500    27,372,500    27,368,333    29,640,000
   (253,333)               0               0             0             0             0             0
 24,875,833       25,109,167      25,109,167    27,372,500    27,372,500    27,368,333    29,640,000
  2,487,583        2,510,917       2,510,917     2,737,250     2,737,250     2,736,833     2,964,000
 22,388,250       22,598,250      22,598,250    24,635,250    24,635,250    24,631,500    26,676,000


      Baris yang
        dipilih

252,000,000     252,000,000      252,000,000   264,000,000   264,000,000   264,000,000   276,000,000




 Sep-08       Oct-08    Nov-08       Dec-08
  Nov-08        Dec-08          2008
276,000,000    276,000,000   3,096,000,000
176,518,334    176,518,334   1,990,277,119
 99,481,666     99,481,666   1,105,722,881

 41,400,000     41,400,000    464,400,000
 19,320,000     19,320,000    216,720,000
  2,500,000      2,500,000     30,000,000
  5,000,000      5,000,000     60,000,000
  1,500,000      1,500,000     18,000,000
    130,000        130,000      1,361,663
 69,850,000     69,850,000    790,481,663
 29,631,667     29,631,667    315,241,218
          0              0     (2,773,333)
 29,631,667     29,631,667    312,467,885
  2,963,167      2,963,167     31,246,788
 26,668,500     26,668,500    281,221,096




276,000,000   276,000,000
                                                                                  Menu

Proyeksi Neraca
PT CAHAYA MANUFACTURING
Deskripsi                                    Dec-07          Jan-08           Feb-08          Mar-08
Aktiva
Aktiva lancar
Kas                                  Rp       10,000,000    50,393,628        52,651,045      50,244,295
Piutang                              Rp      100,000,000   144,000,000       144,000,000     144,000,000
Persediaan bahan baku                Rp        1,300,000     1,710,000         1,710,000       1,710,000
Persediaan barang jadi               Rp        7,700,000     9,642,885         9,642,885       9,642,885
Sewa dibayar dimuka                  Rp                0    25,000,000        20,000,000      15,000,000
Jumlah aktiva lancar                 Rp     119,000,000    230,746,513       228,003,930     220,597,180
Aktiva tetap                         Rp      22,500,000     26,500,000       28,000,000       30,000,000
Akumulasi penyusutan                 Rp       6,000,000     (6,279,167)      (6,583,333)      (6,895,833)
Aktiva tetap-bersih                  Rp      16,500,000     20,220,833       21,416,667       23,104,167
Jumlah Aktiva                        Rp     135,500,000    250,967,346       249,420,596     243,701,346
Kewajiban
Hutang usaha                         Rp      20,000,000     27,503,000        26,880,000      26,880,000
Pinjaman Jk.Pendek                   Rp               -     85,000,000        65,000,000      39,000,000
Hutang pembelian aktiva tetap        Rp               -      1,200,000           450,000         600,000
Jumlah kewajiban                     Rp      20,000,000    113,703,000        92,330,000      66,480,000
Ekuitas
Modal saham                          Rp      95,500,000    97,500,000        97,500,000      97,500,000
Laba ditahan                         Rp      20,000,000    39,764,346        59,590,596      79,721,346
Jumlah ekuitas                       Rp     115,500,000    137,264,346       157,090,596     177,221,346
Jumlah kewajiban&ekuitas             Rp     135,500,000    250,967,346       249,420,596     243,701,346
Periksa keseimbangan neraca                           0                 0                0                0

                                                                                                  Baris yang
                  Baris yang dipilih: Kas                                         1
                                                                                                    dipilih

Kas                                                        50,393,628       52,651,045       50,244,295


                                                                            Kas
  250,000,000


  200,000,000


  150,000,000


  100,000,000


   50,000,000
50,000,000


        0
             Jan-08   Feb-08   Mar-08   Apr-08   May-08   Jun-08   Jul-08   Aug-08
             Apr-08         May-08            Jun-08           Jul-08           Aug-08            Sep-08            Oct-08


          49,917,378        57,356,461       84,965,545       78,432,295       108,155,045       137,478,211       163,048,211
         151,200,000       151,200,000      151,200,000      158,400,000       158,400,000       158,400,000       165,600,000
           1,710,000         1,710,000        1,710,000        1,710,000         1,710,000         1,710,000         1,710,000
           9,642,885         9,642,885        9,642,885        9,642,885         9,642,885         9,642,885         9,642,885
          10,000,000         5,000,000                0       25,000,000        20,000,000        15,000,000        10,000,000
         222,470,263       224,909,346      247,518,430      273,185,180       297,907,930       322,231,096       350,001,096
             32,300,000     33,500,000       33,500,000       34,500,000        34,500,000        35,500,000        36,000,000
             (7,246,667)    (7,617,500)      (7,988,333)      (8,375,833)       (8,763,333)       (9,155,000)       (9,555,000)
             25,053,333     25,882,500       25,511,667       26,124,167        25,736,667        26,345,000        26,445,000
         247,523,596       250,791,846      273,030,096      299,309,346       323,644,596       348,576,096       376,446,096


             28,224,000     28,224,000       28,224,000       29,568,000        29,568,000        29,568,000        30,912,000
             19,000,000              0                0                0                 0                 0                 0
                690,000        360,000                0          300,000                 0           300,000           150,000
             47,914,000     28,584,000       28,224,000       29,868,000        29,568,000        29,868,000        31,062,000

         97,500,000         97,500,000       97,500,000       97,500,000       97,500,000        97,500,000        97,500,000
        102,109,596        124,707,846      147,306,096      171,941,346      196,576,596       221,208,096       247,884,096
         199,609,596        222,207,846      244,806,096      269,441,346      294,076,596       318,708,096       345,384,096
         247,523,596       250,791,846      273,030,096      299,309,346       323,644,596       348,576,096       376,446,096
                      0                 0                0                0                 0                 0                 0

Baris yang
  dipilih

        49,917,378         57,356,461       84,965,545       78,432,295       108,155,045       137,478,211       163,048,211
08   Sep-08   Oct-08   Nov-08   Dec-08
  Nov-08            Dec-08            2008


 194,625,045       226,551,878      226,551,878
 165,600,000       165,600,000      165,600,000
   1,710,000         1,710,000        1,710,000
   9,642,885         9,642,885        9,642,885
   5,000,000                 0                0
 376,577,929       403,504,763      403,504,763
  36,500,000         36,500,000      36,500,000
  (9,963,333)      (10,371,667)     (10,371,667)
  26,536,667         26,128,334      26,128,334
 403,114,596       429,633,096      429,633,096


  30,912,000        30,912,000       30,912,000
           0                 0                0
     150,000                 0                0
  31,062,000        30,912,000       30,912,000

 97,500,000        97,500,000        97,500,000
274,552,596       301,221,096       301,221,096
 372,052,596       398,721,096      398,721,096
 403,114,596       429,633,096      429,633,096
              0                 0             0




194,625,045       226,551,878
Proyeksi Arus Kas
PT CAHAYA MANUFACTURING
Deskripsi                                                               Dec-07        Jan-08
Arus Kas dari Aktivitas Operasi
Laba bersih                                                       Rp                 19,764,346
Penyesuaian:
  Penyusutan                                                      Rp                    279,167
  Penurunan (kenaikan) piutang                                    Rp                (44,000,000)
  Penurunan (kenaikan) persediaan bahan baku                      Rp                   (410,000)
  Penurunan (kenaikan) persediaan barang jadi                     Rp                 (1,942,885)
  Penurunan (kenaikan) sewa dibayar dimuka                        Rp                (25,000,000)
  Kenaikan (penurunan) hutang usaha                               Rp                  7,503,000
  Kenaikan (penurunan) Pinjaman Jk.Pendek                         Rp                 85,000,000
Kas bersih diperoleh dari (digunakan untuk) Aktivitas Operasi     Rp                 41,193,628
Arus Kas dari Aktivitas Investasi
  Perolehan aktiva tetap                                          Rp                 (2,800,000)
Kas bersih diperoleh dari (digunakan untuk) Aktivitas Investasi   Rp                 (2,800,000)
Arus kas dari Aktivitas Pendanaan
  Penambahan modal disetor                                        Rp                  2,000,000
Kas bersih diperoleh dari (digunakan untuk) Aktivitas Pendanaan   Rp                  2,000,000
Kenaikan (penurunan) kas bersih                                   Rp                 40,393,628
Kas awal periode                                                  Rp                 10,000,000
Kas akhir periode                                                 Rp   10,000,000    50,393,628
Periksa perhitungan arus kas                                                                  0
Perubahan pos-pos neraca
Piutang awal                                                                        100,000,000
Piutang akhir                                                                       144,000,000
Penurunan (kenaikan) Piutang                                                        (44,000,000)
Persediaan bahan baku awal                                                            1,300,000
Persediaan bahan baku akhir                                                           1,710,000
Penurunan (kenaikan) persediaan bahan baku                                             (410,000)
Persediaan barang jadi awal                                                           7,700,000
Persediaan barang jadi akhir                                                          9,642,885
Penurunan (kenaikan) persediaan barang jadi                                          (1,942,885)
Sewa dibayar dimuka awal                                                                      0
Sewa dibayar dimuka akhir                                                            25,000,000
Penurunan (kenaikan) sewa dibayar dimuka                                            (25,000,000)
Hutang usaha awal                                                                    20,000,000
Hutang usaha akhir                                                                   27,503,000
Penurunan (kenaikan) hutang usaha                                                    (7,503,000)
Pinjaman Jk.Pendek awal                                                                       0
Pinjaman Jk.Pendek akhir                                                             85,000,000
Penurunan (kenaikan) pinjaman Jk.Pendek                                             (85,000,000)
Modal saham awal                                                                     95,500,000
Modal saham akhir                  97,500,000
Penurunan (kenaikan) modal saham   (2,000,000)
   Menu




  Feb-08        Mar-08          Apr-08        May-08          Jun-08         Jul-08        Aug-08

 19,826,250     20,130,750     22,388,250     22,598,250     22,598,250     24,635,250     24,635,250

    304,167        312,500        350,833        370,833        370,833        387,500        387,500
          0              0     (7,200,000)             0              0     (7,200,000)             0
          0              0              0              0              0              0              0
          0              0              0              0              0              0              0
  5,000,000      5,000,000      5,000,000      5,000,000      5,000,000    (25,000,000)     5,000,000
   (623,000)             0      1,344,000              0              0      1,344,000              0
(20,000,000)   (26,000,000)   (20,000,000)   (19,000,000)             0              0              0
  4,507,417       (556,750)     1,883,083      8,969,083     27,969,083     (5,833,250)    30,022,750

 (2,250,000)    (1,850,000)    (2,210,000)    (1,530,000)      (360,000)      (700,000)      (300,000)
 (2,250,000)    (1,850,000)    (2,210,000)    (1,530,000)      (360,000)      (700,000)      (300,000)

          0              0              0              0              0              0              0
          0              0              0              0              0              0              0
  2,257,417     (2,406,750)      (326,917)     7,439,083     27,609,083     (6,533,250)    29,722,750
 50,393,628     52,651,045     50,244,295     49,917,378     57,356,461     84,965,545     78,432,295
 52,651,045     50,244,295     49,917,378     57,356,461     84,965,545     78,432,295    108,155,045
          0              0              0              0              0              0              0

144,000,000    144,000,000    144,000,000    151,200,000    151,200,000    151,200,000    158,400,000
144,000,000    144,000,000    151,200,000    151,200,000    151,200,000    158,400,000    158,400,000
          0              0     (7,200,000)             0              0     (7,200,000)             0
  1,710,000      1,710,000      1,710,000      1,710,000      1,710,000      1,710,000      1,710,000
  1,710,000      1,710,000      1,710,000      1,710,000      1,710,000      1,710,000      1,710,000
          0              0              0              0              0              0              0
  9,642,885      9,642,885      9,642,885      9,642,885      9,642,885      9,642,885      9,642,885
  9,642,885      9,642,885      9,642,885      9,642,885      9,642,885      9,642,885      9,642,885
          0              0              0              0              0              0              0
 25,000,000     20,000,000     15,000,000     10,000,000      5,000,000              0     25,000,000
 20,000,000     15,000,000     10,000,000      5,000,000              0     25,000,000     20,000,000
  5,000,000      5,000,000      5,000,000      5,000,000      5,000,000    (25,000,000)     5,000,000
 27,503,000     26,880,000     26,880,000     28,224,000     28,224,000     28,224,000     29,568,000
 26,880,000     26,880,000     28,224,000     28,224,000     28,224,000     29,568,000     29,568,000
    623,000              0     (1,344,000)             0              0     (1,344,000)             0
 85,000,000     65,000,000     39,000,000     19,000,000               0              0             0
 65,000,000     39,000,000     19,000,000              0               0              0             0
 20,000,000     26,000,000     20,000,000     19,000,000               0              0             0
 97,500,000     97,500,000     97,500,000     97,500,000     97,500,000     97,500,000     97,500,000
97,500,000   97,500,000   97,500,000   97,500,000   97,500,000   97,500,000   97,500,000
         0            0            0            0            0            0            0
  Sep-08         Oct-08        Nov-08         Dec-08

 24,631,500     26,676,000     26,668,500     26,668,500

    391,667        400,000        408,333        408,333
          0     (7,200,000)             0              0
          0              0              0              0
          0              0              0              0
  5,000,000      5,000,000      5,000,000      5,000,000
          0      1,344,000              0              0
          0              0              0              0
 30,023,167     26,220,000     32,076,833     32,076,833

   (700,000)      (650,000)      (500,000)      (150,000)
   (700,000)      (650,000)      (500,000)      (150,000)

          0              0              0              0
          0              0              0              0
 29,323,167     25,570,000     31,576,833     31,926,833
108,155,045    137,478,211    163,048,211    194,625,045
137,478,211    163,048,211    194,625,045    226,551,878
          0              0              0              0

158,400,000    158,400,000    165,600,000    165,600,000
158,400,000    165,600,000    165,600,000    165,600,000
          0     (7,200,000)             0              0
  1,710,000      1,710,000      1,710,000      1,710,000
  1,710,000      1,710,000      1,710,000      1,710,000
          0              0              0              0
  9,642,885      9,642,885      9,642,885      9,642,885
  9,642,885      9,642,885      9,642,885      9,642,885
          0              0              0              0
 20,000,000     15,000,000     10,000,000      5,000,000
 15,000,000     10,000,000      5,000,000              0
  5,000,000      5,000,000      5,000,000      5,000,000
 29,568,000     29,568,000     30,912,000     30,912,000
 29,568,000     30,912,000     30,912,000     30,912,000
          0     (1,344,000)             0              0
           0              0             0              0
           0              0             0              0
           0              0             0              0
 97,500,000     97,500,000     97,500,000     97,500,000
97,500,000   97,500,000   97,500,000   97,500,000
         0            0            0            0
                                                                   Menu

Analisis Biaya Volume Laba
PT CAHAYA MANUFACTURING
Deskripsi                               Dec-07    Jan-08        Feb-08        Mar-08
Biaya variabel
Bahan baku A                     Rp                   3,600         3,600         3,600
Bahan baku B                     Rp                   6,000         6,000         6,000
Biaya tenaga kerja langsung      Rp                  22,000        22,000        22,000
Overhead variabel                Rp                   3,800         3,800         3,800
Beban rupa-rupa                  Rp                   9,000         9,000         9,000
Komisi                           Rp                   4,200         4,200         4,200
Jumlah biaya variabel per unit   Rp                  48,600        48,600        48,600
Biaya tetap
Overhead tetap                   Rp               13,579,167    13,604,167    13,612,500
Biaya operasi tetap              Rp                9,100,000     9,100,000     9,100,000
Jumlah biaya tetap               Rp               22,679,167    22,704,167    22,712,500
Margin kontribusi
Penjualan                        Rp              240,000,000   240,000,000   240,000,000
Biaya variabel                   Rp              194,400,000   194,400,000   194,400,000
Laba kontribusi                  Rp               45,600,000    45,600,000    45,600,000
Biaya tetap                      Rp               22,679,167    22,704,167    22,712,500
Biaya bunga                      Rp                1,133,333       866,667       520,000
Pajak                            Rp                2,196,038     2,202,917     2,236,750
Laba bersih                      Rp               19,591,462    19,826,250    20,130,750
Titik impas dalam unit
Harga jual per unit              Rp                   60,000        60,000        60,000
Biaya variabel per unit          Rp                   48,600        48,600        48,600
Laba kontribusi per unit         Rp                   11,400        11,400        11,400
  Biaya tetap                    Rp               22,679,167    22,704,167    22,712,500
Titik impas dalam unit           Unit                  1,989         1,992         1,992
Titik impas dalam rupiah
Titik impas dalam unit           Unit                  1,989         1,992         1,992
Harga jual per unit              Rp                   60,000        60,000        60,000
Titik impas dalam rupiah         Rp              119,364,035   119,495,614   119,539,474
 Apr-08        May-08        Jun-08         Jul-08       Aug-08        Sep-08

     3,600         3,600         3,600          3,600        3,600         3,600
     6,000         6,000         6,000          6,000        6,000         6,000
    22,000        22,000        22,000         22,000       22,000        22,000
     3,800         3,800         3,800          3,800        3,800         3,800
     9,000         9,000         9,000          9,000        9,000         9,000
     4,200         4,200         4,200          4,200        4,200         4,200
    48,600        48,600        48,600         48,600       48,600        48,600

 13,637,500    13,657,500    13,657,500    13,674,167    13,674,167    13,678,334
  9,113,333     9,113,333     9,113,333     9,113,333     9,113,333     9,113,333
 22,750,833    22,770,833    22,770,833    22,787,500    22,787,500    22,791,667

252,000,000   252,000,000   252,000,000   264,000,000   264,000,000   264,000,000
204,120,000   204,120,000   204,120,000   213,840,000   213,840,000   213,840,000
 47,880,000    47,880,000    47,880,000    50,160,000    50,160,000    50,160,000
 22,750,833    22,770,833    22,770,833    22,787,500    22,787,500    22,791,667
    253,333             0             0             0             0             0
  2,487,583     2,510,917     2,510,917     2,737,250     2,737,250     2,736,833
 22,388,250    22,598,250    22,598,250    24,635,250    24,635,250    24,631,500


     60,000        60,000        60,000        60,000        60,000        60,000
     48,600        48,600        48,600        48,600        48,600        48,600
     11,400        11,400        11,400        11,400        11,400        11,400
 22,750,833    22,770,833    22,770,833    22,787,500    22,787,500    22,791,667
      1,996         1,997         1,997         1,999         1,999         1,999


      1,996         1,997         1,997         1,999         1,999         1,999
     60,000        60,000        60,000        60,000        60,000        60,000
119,741,228   119,846,491   119,846,491   119,934,211   119,934,211   119,956,140
  Oct-08       Nov-08        Dec-08

     3,600         3,600         3,600
     6,000         6,000         6,000
    22,000        22,000        22,000
     3,800         3,800         3,800
     9,000         9,000         9,000
     4,200         4,200         4,200
    48,600        48,600        48,600

 13,678,334    13,678,334    13,678,334
  9,121,666     9,130,000     9,130,000
 22,800,000    22,808,333    22,808,333

276,000,000   276,000,000   276,000,000
223,560,000   223,560,000   223,560,000
 52,440,000    52,440,000    52,440,000
 22,800,000    22,808,333    22,808,333
          0             0             0
  2,964,000     2,963,167     2,963,167
 26,676,000    26,668,500    26,668,500


     60,000        60,000        60,000
     48,600        48,600        48,600
     11,400        11,400        11,400
 22,800,000    22,808,333    22,808,333
      2,000         2,001         2,001


      2,000         2,001         2,001
     60,000        60,000        60,000
120,000,000   120,043,860   120,043,860

								
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