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

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