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10.

MENEJEMEN PENETAPAN HARGA


#1 Basic Material
No.
1
2
3
4

Bahan
Sepatu
Busur derajat
Plat dural 1,5 mm
Plat dural 5 mm
Total

Ukuran

1 Kg
1 Kg

Jumlah
1 pasang
2 buah
1 ons
1 ons

Harga (Rp)
Rp. 150.000,Rp. 1.000,Rp. 90.000,Rp. 90.000,-

#12 Direct Cost Of Labour


-

Assessment

= 0,5 Jam

Gaji/Bulan

= Rp. 2.100.000,-

Fabrikasi

= 5 Jam

Gaji/Jam

= Rp. 13.000,-

Fitting

= 1 Jam

Edukasi

= 0,5 Jam

Total

= 7 Jam

Labour Cost Rp. 13.000,- x 7 = Rp 91.000,-

#1 Cost Basic Material

= Rp. 170.000,-

#2 Surcharge of losses (15% of #1)

= Rp. 30.000,-

#3 Total of Basic Material

= Rp. 200.000,-

#4 Miscellaneous (27% of #3)

= Rp. 54.000,-

#5 Sub-Total

= Rp. 254.000,-

#6 Indirect Material Cost (11% of #5)

= Rp. 27.000,-

#7 Cost of Material

= Rp. 281.000,-

Total
Rp. 150.000,Rp. 2.000,Rp. 9.000,Rp 9.000,Rp 170.000,-

#8 Direct cost of labour

= Rp. 91.000,-

#9 Labour Burdens (25% of #8)

= Rp. 23.000,-

#10 Total Cost of labour

= Rp. 114.000,-

#11 Total cost of manufacturing (#7+#10) = Rp. 395.000,#12 Cost of Administrasi

= Rp. 5.000,-

#13 Prime Cost

= Rp. 400.000,-

#14 Profit of Management (30% of #13)

= Rp. 120.000,-

#15 Profit of Unit OP (44% of #13)

= Rp. 155.000,-

#16 Final Product Price

= Rp. 675.000,-

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