CONTOH LAPORAN KEUANGAN USAHA
LAPORAN KEUANGAN USAHA "PUDING"
BIAYA TIDAK TETAP (VARIABEL)
NO
|
BAHAN BAKU
|
JUMLAH
|
HARGA @
|
TOTAL HARGA
|
1
|
Cup
|
25 cup
|
Rp. 168
|
Rp. 4.200
|
2
|
Sendok kecil
|
25
|
Rp. 60
|
Rp. 1.500
|
3
|
Agar-agar
|
2 bungkus
|
Rp. 3000
|
Rp 6.000
|
4
|
Nutrijel Stroberi
|
1 bungkus
|
Rp. 6200
|
Rp. 6200
|
5
|
Kelapa Parut
|
1 buah
|
Rp.6000
|
Rp.6000
|
6
|
Vanili
|
2 sachet
|
Rp.250
|
Rp. 500
|
7
|
Jagung Manis
|
3 buah
|
Rp. 2500
|
Rp.7500
|
8
|
Susu
|
2 Sachet
|
Rp. 1750
|
Rp. 2500
|
9
|
Vla
|
1 bungkus
|
Rp. 6000
|
Rp. 6.000
|
TOTAL
|
Rp. 40.400
|
A). TOTAL BIAYA
Total biaya = biaya tidak tetap = Rp. 40.400
B). HARGA POKOK PRODUKSI (HPP)
HPP = Total Biaya / Jumlah produksi
= Rp.40.400 : 25
= Rp. 1.616
C). HARGA JUAL
No
|
Satuan
|
Harga Satuan
|
1
|
25 Cup Puding
|
Rp.2.500
|
D). PENERIMAAN KOTOR
Jenis Kemasan
|
Jumlah (cup)
|
Satuan
|
Total
|
Cup
|
25
|
Rp.2500
|
Rp.62.500
|
Total
|
Rp. 62.500
|
E). PENDAPATAN BERSIH (LABA)
Pada produksi pudding jagung ini, jumlah penerimaan bersih adalah :
Pendapatan Bersih = penerimaan kotor – total biaya
= Rp. 62.500 – Rp. 40.400
= Rp. 22.100
test
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