beli kopi bubuk

barista mengolah kopi bubuk menjadi minuman

disajikan dengan gelas

per unit
@
Direct Material (coffee) 8 gram Rp 75 Rp 600
Direct Materal (Milk) 150 ml Rp 20 Rp 3,000
Direct Labor Rp 4,000 Rp 4,000
Overhead:
Gula Rp 450 Rp 450
Air/es Rp 150 Rp 150
Cup Rp 2,500 Rp 2,500
COGS Rp 10,700
Sales Rp 35,000
2631.579 26.31579
 Cu
Sa
For the year
Month Jan Peb Mar Apr
Expected sales (cup) 1,500 1,525 1,550 1,575
Unit selling price Rp35,000 Rp35,000 Rp35,000 Rp35,000
Total sales Rp52,500,000 Rp53,375,000 Rp54,250,000 Rp55,125,000
 Cupid Coffee
Sales Budget
For the year ending Dec 31, 2023
May June July Aug Sept Okt
1,600 1,625 1,650 1,675 1,700 1,725
Rp35,000 Rp35,000 Rp35,000 Rp35,000 Rp35,000 Rp35,000
Rp56,000,000 Rp56,875,000 Rp57,750,000 Rp58,625,000 Rp59,500,000 Rp60,375,000
 Nop Des Year
1,750 1,775 19,650
Rp35,000 Rp35,000 Rp35,000
Rp61,250,000 Rp62,125,000 Rp687,750,000
Cash Sales

Fo
Month Jan Peb Mar
Sales Rp52,500,000 Rp53,375,000 Rp54,250,000
 Cupid Coffee
Collection Budget
For the Year Ended 31 December, 2023
Apr May June July Aug Sept
Rp55,125,000 Rp56,000,000 Rp56,875,000 Rp57,750,000 Rp58,625,000 Rp59,500,000
 Okt Nop Des Year
Rp60,375,000 Rp61,250,000 Rp62,125,000 Rp687,750,000
 Cupid Coffee
Production Budget (Units)
For the year ending Dec 31, 2023
Month
Expected sales
Add : Desired ending finished goods inventory
Total required units
Less : Beginning finished goods inventory
Units of finished goods to be produced
49.536
Desired ending materials inventory Deras adalah 100 liter di semua quarter

Month Jan Peb Mar

Units of finished goods to be produced 1,500 1,525 1,550
Direct material per cup Rp 6,700 Rp 6,700 Rp 6,700
Total direct material needed for production Rp 10,050,000 Rp 10,217,500 Rp 10,385,000
Add: desired ending direct material Rp 670,000 Rp 670,000 Rp 670,000
Total material required Rp 10,720,000 Rp 10,887,500 Rp 11,055,000
Less: beginning direct material Rp - Rp 670,000 Rp 670,000
Direct material purchases Rp 10,720,000 Rp 10,217,500 Rp 10,385,000
 Cupid Coffee
Direct Materials Budget
For the year ending Dec 31, 2023
Apr May June July Aug Sept
1,575 1,600 1,625 1,650 1,675 1,700
Rp 6,700 Rp 6,700 Rp 6,700 Rp 6,700 Rp 6,700 Rp 6,700
Rp 10,552,500 Rp 10,720,000 Rp 10,887,500 Rp 11,055,000 Rp 11,222,500 Rp 11,390,000
Rp 670,000 Rp 670,000 Rp 670,000 Rp 670,000 Rp 670,000 Rp 670,000
Rp 11,222,500 Rp 11,390,000 Rp 11,557,500 Rp 11,725,000 Rp 11,892,500 Rp 12,060,000
Rp 670,000 Rp 670,000 Rp 670,000 Rp 670,000 Rp 670,000 Rp 670,000
Rp 10,552,500 Rp 10,720,000 Rp 10,887,500 Rp 11,055,000 Rp 11,222,500 Rp 11,390,000
 Okt Nop Des Year
1,725 1,750 1,775 19,650
Rp 6,700 Rp 6,700 Rp 6,700 Rp 6,700
Rp 11,557,500 Rp 11,725,000 Rp 11,892,500 Rp 131,655,000
Rp 670,000 Rp 670,000 Rp 670,000 Rp 670,000
Rp 12,227,500 Rp 12,395,000 Rp 12,562,500 Rp 132,325,000
Rp 670,000 Rp 670,000 Rp 670,000 Rp -
Rp 11,557,500 Rp 11,725,000 Rp 11,892,500 Rp 132,325,000
Pembelian secara tunai

Exp
Fo
Month Jan Peb Mar
Cash purchase Rp10,720,000 Rp10,217,500 Rp10,385,000
 Cupid Coffee
Expected Cash Disburshment for Material
For the Year Ended 31 December, 2023
Apr May June July Aug Sept
Rp10,552,500 Rp10,720,000 Rp10,887,500 Rp11,055,000 Rp11,222,500 Rp11,390,000
 Okt Nop Des Year
Rp11,557,500 Rp11,725,000 Rp11,892,500 Rp132,325,000
 For
Month Jan Peb Mar
Units of finished goods to be produced 1,500 1,525 1,550
Direct labor per cup Rp 4,000 Rp 4,000 Rp 4,000
Total Direct Labor Rp 6,000,000 Rp 6,100,000 Rp 6,200,000
 Cupid Coffee
Direct Labor Budget
For the year ending Dec 31, 2023
Apr May June July Aug Sept Okt
1,575 1,600 1,625 1,650 1,675 1,700 1,725
Rp 4,000 Rp 4,000 Rp 4,000 Rp 4,000 Rp 4,000 Rp 4,000 Rp 4,000
Rp 6,300,000 Rp 6,400,000 Rp 6,500,000 Rp 6,600,000 Rp 6,700,000 Rp 6,800,000 Rp 6,900,000
 Nop Des Year
1,750 1,775 19,650
Rp 4,000 Rp 4,000 Rp 4,000
Rp 7,000,000 Rp 7,100,000 Rp 78,600,000

49.536
Desired ending materials inventory Deras adalah 100 liter di semua quarter

Month Jan Peb

Listrik Rp 300,000 Rp 300,000
Supervisory salaries Rp 3,000,000 Rp 3,000,000
Depreciation Rp 500,000 Rp 500,000
Rent Rp 5,000,000 Rp 5,000,000
Total Manufacturing Overhead costs Rp 8,800,000 Rp 8,800,000
 Cupid Coffee
Manufacturing Overhead Budget
For the year ending Dec 31, 2023
Mar Apr May June July Aug
Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000
Rp 3,000,000 Rp 3,000,000 Rp 3,000,000 Rp 3,000,000 Rp 3,000,000 Rp 3,000,000
Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000
Rp 5,000,000 Rp 5,000,000 Rp 5,000,000 Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
Rp 8,800,000 Rp 8,800,000 Rp 8,800,000 Rp 8,800,000 Rp 8,800,000 Rp 8,800,000
 Sept Okt Nop Des Year
Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000 Rp 3,600,000
Rp 3,000,000 Rp 3,000,000 Rp 3,000,000 Rp 3,000,000 Rp 36,000,000
Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 6,000,000
Rp 5,000,000 Rp 5,000,000 Rp 5,000,000 Rp 5,000,000 Rp 60,000,000
Rp 8,800,000 Rp 8,800,000 Rp 8,800,000 Rp 8,800,000 Rp 105,600,000
 Selling
Fo
Month Jan Peb Mar
Marketing expense Rp27,500,000 Rp27,500,000 Rp27,500,000
Adminitrative expense Rp1,000,000 Rp1,000,000 Rp1,000,000
Depreciation of fixed asset Rp625,000 Rp625,000 Rp625,000
Total selling and administrative expense Rp29,125,000 Rp29,125,000 Rp29,125,000
 Cupid Coffee
Selling and Administrative Expense Budget
For the year ending Dec 31, 2023
Apr May June July Aug Sept
Rp27,500,000 Rp27,500,000 Rp27,500,000 Rp27,500,000 Rp27,500,000 Rp27,500,000
Rp1,000,000 Rp1,000,000 Rp1,000,000 Rp1,000,000 Rp1,000,000 Rp1,000,000
Rp625,000 Rp625,000 Rp625,000 Rp625,000 Rp625,000 Rp625,000
Rp29,125,000 Rp29,125,000 Rp29,125,000 Rp29,125,000 Rp29,125,000 Rp29,125,000
 Okt Nop Des Year
Rp27,500,000 Rp27,500,000 Rp27,500,000 Rp330,000,000
Rp1,000,000 Rp1,000,000 Rp1,000,000 Rp12,000,000
Rp625,000 Rp625,000 Rp625,000 Rp7,500,000
Rp29,125,000 Rp29,125,000 Rp29,125,000 Rp349,500,000
Month Jan Peb Mar
Beginning cash balance Rp100,000,000 Rp44,980,000 Rp45,237,500
Add: Receipts
Collections from customers Rp52,500,000 Rp53,375,000 Rp54,250,000
Total available cash Rp152,500,000 Rp98,355,000 Rp99,487,500
Less: Disbursements
Purchase equipment Rp54,000,000
Direct material purchases Rp10,720,000 Rp10,217,500 Rp10,385,000
Direct labor Rp6,000,000 Rp6,100,000 Rp6,200,000
Manufacturing overhead Rp8,300,000 Rp8,300,000 Rp8,300,000
Selling and administrative expense Rp28,500,000 Rp28,500,000 Rp28,500,000
Total disbursements Rp107,520,000 Rp53,117,500 Rp53,385,000
Excess (deficiency) of available cash over Rp44,980,000 Rp45,237,500 Rp46,102,500
Financing:
Total Financing Rp0 Rp0 Rp0
Ending cash balance Rp44,980,000 Rp45,237,500 Rp46,102,500
 Cupid Coffee
Cash Budget
For the Year Ended 31 December, 2023
Apr May June July Aug Sept
Rp46,102,500 Rp47,575,000 Rp49,655,000 Rp52,342,500 Rp55,637,500 Rp59,540,000

Rp55,125,000 Rp56,000,000 Rp56,875,000 Rp57,750,000 Rp58,625,000 Rp59,500,000

Rp101,227,500 Rp103,575,000 Rp106,530,000 Rp110,092,500 Rp114,262,500 Rp119,040,000

Rp10,552,500 Rp10,720,000 Rp10,887,500 Rp11,055,000 Rp11,222,500 Rp11,390,000

Rp6,300,000 Rp6,400,000 Rp6,500,000 Rp6,600,000 Rp6,700,000 Rp6,800,000
Rp8,300,000 Rp8,300,000 Rp8,300,000 Rp8,300,000 Rp8,300,000 Rp8,300,000
Rp28,500,000 Rp28,500,000 Rp28,500,000 Rp28,500,000 Rp28,500,000 Rp28,500,000
Rp53,652,500 Rp53,920,000 Rp54,187,500 Rp54,455,000 Rp54,722,500 Rp54,990,000
Rp47,575,000 Rp49,655,000 Rp52,342,500 Rp55,637,500 Rp59,540,000 Rp64,050,000

Rp0 Rp0 Rp0 Rp0 Rp0 Rp0

Rp47,575,000 Rp49,655,000 Rp52,342,500 Rp55,637,500 Rp59,540,000 Rp64,050,000
 Okt Nop Des Year
Rp64,050,000 Rp69,167,500 Rp74,892,500 Rp100,000,000

Rp60,375,000 Rp61,250,000 Rp62,125,000 Rp687,750,000

Rp124,425,000 Rp130,417,500 Rp137,017,500 Rp787,750,000

Rp54,000,000
Rp11,557,500 Rp11,725,000 Rp11,892,500 Rp132,325,000
Rp6,900,000 Rp7,000,000 Rp7,100,000 Rp78,600,000
Rp8,300,000 Rp8,300,000 Rp8,300,000 Rp99,600,000
Rp28,500,000 Rp28,500,000 Rp28,500,000 Rp342,000,000
Rp55,257,500 Rp55,525,000 Rp55,792,500 Rp706,525,000
Rp69,167,500 Rp74,892,500 Rp81,225,000 Rp81,225,000

Rp0 Rp0 Rp0

Rp69,167,500 Rp74,892,500 Rp81,225,000 Rp81,225,000
 Cupid Coffee
Budgeted Income Statement
For the Year Ending December 31, 2023

Sales
Cost of Goods Sold
Gross profit
Operation Expense
Selling and Administrative Expense
Manufacturing Overhead
Net Income
3

Rp 687,750,000
Rp 210,255,000
Rp 477,495,000

Rp 349,500,000
Rp 105,600,000
Rp 22,395,000
 Cupid Coffee
Statement of Financial Position
For the Year Ending 31, December 2023

Assets
Asset
Cash Rp81,225,000
Inventory Rp670,000
Equipment (net) Rp40,500,000
Total Assets Rp122,395,000
Liabilities & Stakeholder's Equity
Current Liabilities Rp0
-
Owner's Equity Rp122,395,000
Total Liabilities & Equity Rp122,395,000