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    Yosi Zoya
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    The document outlines the costs associated with a production process. It lists direct production costs of Rp144 million for raw materials and Rp25.2 million for labor. It then calculates fixed costs, general expenses, and total production costs which amount to Rp560 million. It determines sales are Rp630 million resulting in a gross profit of Rp70 million. After paying taxes of 48% on gross profit, the net income is Rp36.4 million.

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    Original Title

    DPC

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    The document outlines the costs associated with a production process. It lists direct production costs of Rp144 million for raw materials and Rp25.2 million for labor. It then calculates fixed costs, general expenses, and total production costs which amount to Rp560 million. It determines sales are Rp630 million resulting in a gross profit of Rp70 million. After paying taxes of 48% on gross profit, the net income is Rp36.4 million.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Download as docx, pdf, or txt
    3 views2 pages

    Fixed Charge

    Uploaded by

    Yosi Zoya
    The document outlines the costs associated with a production process. It lists direct production costs of Rp144 million for raw materials and Rp25.2 million for labor. It then calculates fixed costs, general expenses, and total production costs which amount to Rp560 million. It determines sales are Rp630 million resulting in a gross profit of Rp70 million. After paying taxes of 48% on gross profit, the net income is Rp36.4 million.

    Copyright:

    © All Rights Reserved
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    of 2

    DPC

    bahan baku

    : Rp

    144.000.000,00

    operating lapbour

    : Rp

    25.200.000,00

    direct supervisory (25% OL)

    : Rp

    6.300.000,00

    utilitas

    : Rp

    30.600.000,00

    maintenance (10% FCI)

    : Rp

    22.000.000,00

    operating supply (1% FCI)

    : Rp

    2.200.000,00

    laboratory (20% OL)

    : Rp

    5.040.000,00

    paten (6% TPC)

    : Rp

    6% TPC

    DPC

    : Rp

    235.340.000

    depresiasi (10% FCI)

    : Rp

    22.000.000,00

    local taxes (4% FCI)

    : Rp

    8.800.000,00

    asumsi (1% FCI)

    : Rp

    2.200.000,00

    plant overhead (15% TPC)

    : Rp

    15% TPC

    Total Fixed Cost

    : Rp

    33.000.000,00

    + 6% TPC

    Fixed Charge

    General Expenses
    administrative

    : 6% TPC

    distribution

    : 20% TPC

    research

    : 5% TPC

    financing

    : 0%

    total GE

    : 31%

    + 15% TPC

    TPC = DPC + FC + GE = 268.340.000 + 52%


    TPC = 559.041.667,7
    TPC = 560.000.000

    Hasil penjualan

    : Rp

    630.000.000,00

    laba kotor

    = hasil penjualan TPC


    = 630.000.000 560.000
    = 70.000.000

    pajak 48% laba kotor

    = 336.000.000

    laba bersih

    = laba kotor-pajak
    = 70.000.000 33.600.000
    = 36.400.000

    ROI

    POP

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