asset

<PPAC) assets
asset

pendapatan
elua.

liabilital.
alset

-
asset (H).

pendapat an

xxy(-

asset (H

kas ().

0.
X-

2x
⑧
X

⑫s X
(H).
(H)
CH.
~

(H) -

Suransi
kewalban

I haknya
asurcensi
 W

W ↳ periode or bulan.

↳
?I
15 0100
i
=

0,07720
=
(+i)
 I
notreceived. abuan away.
teamed
but

50X2
x =

.
0110.
O
 ↳ -

~ external.
intemal

external
external.
keg. Utama
acuranst
internal. ->

C ~

w
~

v
~
u
u
 managerial.
O
Of bawdhan a

bottom up.
top-down
+OP-dOWD.
Leto bated.

Zero based.
↳
0.

&
- S

-
-
v -

AbGIl.
...

- 0
-
0.
·O.
C
~
-> gas; cin

W
-

-o
-
- -

-
&
asumsidemografis

0- 0
-
-O CO.
&
 U.

->
4YAMP.
- x
>

w
X
-

&
-
 0.
v /

O
..
W
 Ov.
Ov
~,

-nidisare
2 tempo.
 0
O 0.

nut link:

contribution margin total revenue variable cost.

-

↓
total revenue = 2210. 11t

contribution margin

pation
-

NO
wasen
=
015076.
not income.

⑭margin

↳incomeare
=

raNO

margin-direct fixed cost

-on
total revenue

I
015294-

A =
0,0502.
 Alpha:

belain-node
total revenue -
policy benefit
ROR =

Ops. expense

e
-

total revenue

011 X-2.400.000 -2.100.00

10.800.000 =

X
Ops ·

income 1.200.000.
= X 5.000.000
=

I
ops, income
ROI ROR
=
Envet,tumover.
X 5.000.000
= -
2.400.000

01125 X
-revenue -

2.100.000
-

500.000.
controllable investment
=

I
I
Ops.
-
Income
revenue event ROE =
RORx invest.Mmover
1.250.000

at
=a. revent
I -

&. 500.000 =0110

-

01 14705-
4.008.008
... A 0,02205.
=

01125.
=
 dividence.
?
ROE
= rome
Stockholder's v
EPS =
not income -
preferred
number of common stock.
stock

equity. outstanding.

I 6150

x 8525.
=
100

g
= 0, 16999.

0(1.
*
 0
0
0
eaming multiple (CE) RINO
=

ofcommon stock
PIE earning multiple pershare
=
--
EPS.

EPS net
=
income
-

prefered stock dividend

number stock Outstanding.

&525-400
=

1040

=
1,0125.

&O 10124.
PlE=
-

1,0125
 0.0.

=Wome
income
in

ROE ROA -

stockholder
equity. 01016 I X
-

175,000.000.

X 20.000.00
=

01125=comenve
total revenue
Ancome o
-

- 22. 400.000
Pada bulan selain Dec: Pada bulan Dec

-
600 44I7 -

unit cont margin 55

=
rb /un It
net gain:7 jut -fixed cost 1,2 x fixed cust
=

-
9.

·var. cost conby/unH-

=
bulan 1917.
not gain= 79,92 J4G.

I
-var. cOst 16
=
by [Unit.
- 2400 4UH-

↓.
I unit cont margin: unit price - unit var. cost.

55.000 UNH
=

price - 16.000

cultodice 17,000.
=

2. net Gotal revenue

gain- - var cost -
fixed cost.
+9.920.000 55,000.
=
2400-sixed cost
cost
fixed 52,000.000.
=
1. fixed, dec
cost 1, 2
=

fixed selvnya.
cost

10,000
X =

I 43. 400,000

total var cost

-

total fixed cost.

2, revenue
net gain-
-

-
X
43.400.000.
-000.000 16.000.600
-

x
=

x
60.000.000.
=

3 revenue 600. Unit

=

price.

price
unit 0.000
=

=
100.000
600
 0.

⑳
alpengamm
ocet. banyak pensualar
a
C -

revenue.
~
C ⑧

???
-

unit by perly disual agar DEP

total bidya tetap.

I

unit cont. margin.

1000
↑
otalblay retal
I
var. cost.
unit price:

1000
-000000 1000

I
 co

1. POLIS 3.

PPA) (1 012), 6.750.000

= -

total DP AC

=
5.400.000. 10.200.000.
=

2. POIIS 2

DPAC
(1
=

-
014) -
4.500.000
=
2.700.000.

I. POIS 3.

DPAC (1 =

016] .5.250.000

= 2. 100.000.
 -

current asset current asset -

inventory.
current ratio I
quick ratio =

current liability. current liability.

- =

,000
-
33 14
=

26. 39.

A
Ed
=

=013974.
return on asset
ome-???.
+Ord) ASSet-
-

= 010175.

I total assettumover:
reventin
revenue
0135 =

total revenue 61.950.

=

2. net bront c ome

margin:
total revenue

income
0105=

net income 309715.

=
 netcomeare 55
0103446
ROE
=
=
=

-
 Ol
7018

1. Allocation cost
. underwriting:
60.000
, 10,000.
I 27-283,95062.
.

+
=

e. Premium collection.

60,000.
+10,000. 1 112.345,659.
=
=

2. A 615.061,7204.
=
1. Direct

a. Allocation cost.

·
underwriting.

=700+7060.000 =

10.851,06393

coll
·
premium
700
44.600,85106.
=

170+700+7060.000
=

·
Human resource.

70
60.000 4468,085106.
=

- -

170 708 +70

+

b. Total cost.

·
underwriting =100.851,0638.
·

premium collection =
744.600, 85 Il

·Human resource 74.468, 0&5Il

2. Indirect

a. Allocation cost.
14.893,31782
28.74.460,00511
=

andenong =

59.574, 46909.
1.74.468,09511
·
Prem, collection =
=

b.
OTGI cost

195.744, 6000.
GA 600510,6394.
underunning
·
: =

prem, collection 804 255, 3192.

=
 capital charge: operating income -
residual income.

economic added value)

1. Return Revenue

anue.
on =

OPS
I
total revenue -

policy benefit-y expense.

total revenue.

45.000
200
-

0117 =

total revenue 156.626, 506.

=

2.
ops, income:
total revenue -

policy benept-ops, expense.

26.626, 50602.
=

3.
capital charge:ops, income
-

economic added value

= 26.626,50682 -11627

14.999,58602
=
 income... Revenue
-

NM mover
- -

ROI = on Revenue Investment

x
&

income. -revenue.
:
X
-

total
-
revenue contronable investmen

-506-27.000-019.45.000
%
↓
capital charge:
min, required controllable investment.
x
rate of
remm

conpollable investment 107-139,3207.

=

=01290523.