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    Keuangan

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    Puput Igatama
    This document analyzes the break-even point for Indokonnyaku, a food company, over 3 years from 2014-2016. It provides sales, costs and financial projections. The break-even point is estimated to be 773 units per month at a sales value of Rp30,920,000. The company is projected to increase sales 10-20% annually and earn a net profit of 25.38% in 2014, 27.30% in 2015, and 29.65% in 2016 as expenses remain steady as a percentage of sales. Cash flow is positive each year, increasing retained earnings and shareholders' equity over the period.

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    Keuangan

    Uploaded by

    Puput Igatama
    5 views3 pages
    This document analyzes the break-even point for Indokonnyaku, a food company, over 3 years from 2014-2016. It provides sales, costs and financial projections. The break-even point is estimated to be 773 units per month at a sales value of Rp30,920,000. The company is projected to increase sales 10-20% annually and earn a net profit of 25.38% in 2014, 27.30% in 2015, and 29.65% in 2016 as expenses remain steady as a percentage of sales. Cash flow is positive each year, increasing retained earnings and shareholders' equity over the period.

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    This document analyzes the break-even point for Indokonnyaku, a food company, over 3 years from 2014-2016. It provides sales, costs and financial projections. The break-even point is estimated to be 773 units per month at a sales value of Rp30,920,000. The company is projected to increase sales 10-20% annually and earn a net profit of 25.38% in 2014, 27.30% in 2015, and 29.65% in 2016 as expenses remain steady as a percentage of sales. Cash flow is positive each year, increasing retained earnings and shareholders' equity over the period.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    5 views3 pages

    Keuangan

    Uploaded by

    Puput Igatama
    This document analyzes the break-even point for Indokonnyaku, a food company, over 3 years from 2014-2016. It provides sales, costs and financial projections. The break-even point is estimated to be 773 units per month at a sales value of Rp30,920,000. The company is projected to increase sales 10-20% annually and earn a net profit of 25.38% in 2014, 27.30% in 2015, and 29.65% in 2016 as expenses remain steady as a percentage of sales. Cash flow is positive each year, increasing retained earnings and shareholders' equity over the period.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 3

    Analisis Break-Even

    Dibawah ini yang termasuk dalam biaya


    variabel per unit :
    Bahan baku
    Penyusutan Barang
    Kemasan Produk
    Gaji Karyawan
    Utilitas lainnya
    Unit Sales
    Food Therapy
    Healthy Cuisine
    Weight-Loss cuisine
    Total Unit Sales
    Unit Price
    Food Therapy
    Healthy Cuisine
    Weight-Loss cuisine
    Sales
    Food Therapy
    Healthy Cuisine
    Weight-Loss cuisine
    Total Sales
    Direct Unit Costs
    Food Therapy
    Healthy Cuisine
    Weight-Loss cuisine
    Direct Cost of sales
    Food Therapy
    Healthy Cuisine
    Weight-Loss cuisine
    SubTotal Direct cost of
    sales

    2014
    12600
    7560
    5040
    25.200

    2015
    14490
    8694
    5796
    28980

    2016
    17388
    10433
    6955
    34776

    25000
    35000
    60000

    25000
    35000
    60000

    25000
    35000
    60000

    315000000
    264600000
    302400000
    882000000

    362250000
    304290000
    347760000
    1014300000

    434700000
    365155000
    417300000
    1217155000

    12000
    20000
    30000

    12000
    20000
    30000

    12000
    20000
    30000

    151200000
    151200000
    151200000

    173880000
    173880000
    173880000

    208656000
    208660000
    208650000

    453600000

    521640000

    625966000

    Indokonnyaku diperkirakan adanya kenaikan jumlah penjualan sebesar 10-20% per tahun.
    Break-even Analisis :
    Penerimaan Break even per bulan
    Jumlah produk saat break even

    Rp 30920000
    773 unit

    Asumsi :
    Rata rata biaya variabel per unit
    Estimasi biaya tetap per bulan

    Rp 21000
    Rp 14700000

    Proyeksi Laba/Rugi
    Profit & Loss
    Sales
    Direct Cost of Sales
    Gross Margin
    Gross Margin %

    2014
    882000000
    453600000
    428400000
    48.57%

    2015
    1014300000
    521640000
    492660000
    48.57%

    2016
    1217155000
    625966000
    591189000
    48.57%

    Expenses
    Payroll
    Sales and Marketing
    Depreciation
    Utilities
    Transportation
    Rent
    R&D

    108000000
    18000000
    4000000
    3200000
    6000000
    30000000
    8000000

    108000000
    20000000
    4000000
    4000000
    7500000
    30000000
    9000000

    108000000
    23000000
    4000000
    4800000
    8000000
    30000000
    10000000

    Total Operating Expenses

    177200000

    182500000

    187800000

    Profit Before Interest and


    Taxes
    Interest Expense

    251200000
    2400000

    310160000
    2400000

    403389000
    2400000

    Profit Before Taxes


    Taxes Incurred

    248800000
    24880000

    307760000
    30776000

    400989000
    40098900

    223920000
    25.38%

    276984000
    27.30%

    360890100
    29.65%

    2014

    2015

    2016

    882000000
    0
    882000000
    0

    1014300000
    0
    1014300000
    20000000

    1217155000
    0
    1217155000
    50000000

    453600000
    108000000
    65200000
    626800000
    15000000

    521640000
    108000000
    70500000
    700140000
    65000000

    625966000
    108000000
    75800000
    809766000
    65000000

    Net Profit
    Net Profit/Sales

    Proyeksi Arus Kas


    Cash Flow
    Cash Received
    Cash fom operations
    Cash Sales
    Cash from received
    Subtotal Cash from opertions
    Additional Cash received
    Subtotal Cash received
    Expenditures
    Expenditures from operations
    Cash Spending
    Payment of Wages payable
    Bill Payments
    Subtotal Spent on operations
    Additional Cash spent

    Subtotal Cash Spen

    641800000

    765140000

    874766000

    Net Cash Flow


    Cash Balance

    240200000
    240200000

    269160000
    509360000

    392389000
    901749000

    Proyeksi Keuangan
    Dibawah ini merupakan posisi keuangan Indokonnyaku di setiap akhir tahun selama periode 3
    tahun pertama
    Balance Sheet
    Assets

    2014

    2015

    2016

    Current Assets
    Cash
    Inventory
    Other Current Assets

    240200000
    5500000
    1500000

    Total Current Assets

    247200000

    50936000
    0
    2400000
    2000000
    51376000
    0

    34675000

    34675000

    34675000

    4000000
    30675000

    8000000
    26675000

    12000000
    22675000

    277875000

    54043500
    0

    928924000

    Fixed Assets
    Long-term assets
    Accumulated
    Depreciation
    Total Fixed Assets

    Total Assets
    Liabilities and capital
    Current Liabilities
    Soft Loan
    Total Liabilities
    Paid-in-capital

    20000000
    20000000
    45000000

    Retained earnings

    89568000

    Share holders equity

    123307000

    20000000
    20000000
    45000000
    20036160
    0
    27507340
    0

    TotalLiabilities and
    Capital

    277875000

    54043500
    0

    901749000
    1500000
    3000000
    906249000

    20000000
    20000000
    45000000
    344717000
    519207000

    928924000

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