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    Itungan

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    Ijal dhiaulhaq
    The document contains sales and production budgets for PT Bersih for detergent and fabric freshener products for various quarters of 2016. It also includes actual vs standard variances for material quantity, price and labor for a production run of 6.42 million kilograms. The cash budget outlines expected cash receipts and disbursements for PT Lancar for April, May and June, showing an excess cash of Rp 12 million at the end of June.

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    Itungan

    Uploaded by

    Ijal dhiaulhaq
    16 views8 pages
    The document contains sales and production budgets for PT Bersih for detergent and fabric freshener products for various quarters of 2016. It also includes actual vs standard variances for material quantity, price and labor for a production run of 6.42 million kilograms. The cash budget outlines expected cash receipts and disbursements for PT Lancar for April, May and June, showing an excess cash of Rp 12 million at the end of June.

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    The document contains sales and production budgets for PT Bersih for detergent and fabric freshener products for various quarters of 2016. It also includes actual vs standard variances for material quantity, price and labor for a production run of 6.42 million kilograms. The cash budget outlines expected cash receipts and disbursements for PT Lancar for April, May and June, showing an excess cash of Rp 12 million at the end of June.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    16 views8 pages

    Itungan

    Uploaded by

    Ijal dhiaulhaq
    The document contains sales and production budgets for PT Bersih for detergent and fabric freshener products for various quarters of 2016. It also includes actual vs standard variances for material quantity, price and labor for a production run of 6.42 million kilograms. The cash budget outlines expected cash receipts and disbursements for PT Lancar for April, May and June, showing an excess cash of Rp 12 million at the end of June.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 8

    PT Bersih PT Bersih

    Sales Budget (Deterjen) Sales Budget (Deterjen)


    Kuartal 1, 2016 2016
    Unit Sold 40,000 Unit Sold 227,000
    Selling Price $3.5 Selling Price $3.5
    Total sales budget $140,000 Total sales budget $794,500

    PT Bersih
    Sales Budget (Deterjen)
    Kuartal 2, 2016
    Unit Sold 55,000
    Selling Price $3.5
    Total sales budget $192,500

    PT Bersih
    Sales Budget (Deterjen)
    Kuartal 1, 2016
    Unit Sold 62,000
    Selling Price $3.5
    Total sales budget $217,000

    PT Bersih
    Sales Budget (Deterjen)
    Kuartal 1, 2016
    Unit Sold 70,000
    Selling Price $3.5
    Total sales budget $245,000
    PT Bersih PT Bersih
    Sales Budget (Pewangi Pakaian) Sales Budget (Pewangi Pakaian)
    Kuartal 1, 2016 2016
    Unit Sold 50,000 Unit Sold
    Selling Price $3.0 Selling Price
    Total sales budget $150,000 Total sales budget

    PT Bersih
    Sales Budget (Pewangi Pakaian)
    Kuartal 2, 2016
    Unit Sold 50,000
    Selling Price $3.0
    Total sales budget $150,000

    PT Bersih
    Sales Budget (Pewangi Pakaian)
    Kuartal 1, 2016
    Unit Sold 60,000
    Selling Price $3.0
    Total sales budget $180,000

    PT Bersih
    Sales Budget (Pewangi Pakaian)
    Kuartal 1, 2016
    Unit Sold 70,000
    Selling Price $3.0
    Total sales budget $210,000
    PT Bersih
    Budget (Pewangi Pakaian)
    2016
    230,000
    $3.0
    $690,000
    PT Bersih
    Production Budget (Deterjen)
    2016
    Unit Sold 227,000
    Ending Inventory* 8,000
    Total Needs 235,000
    Beginning Inventory (2,000)
    Unit to be produced 233,000

    * 10% x 80.000
    Aktual Standard
    Actual Quantity Purchased = 6.420.000 ons Standar Quantity* = 6.400.000 ons Material Price Varian = (Actual Price – Standard Price) x Actual Quantity Purchased
    Actual Quantity Used = 6.420.000 ons Standar Price = $0,032 = (0,03 – 0,032) x 6.420.000
    Actual Rate = $12,5/jam Standar Rate = $12/jam = -12840
    Actual Price = $0,03 Standar DLH** = 1850 jam
    Actual DLH = 2.000 jam Materials Quantity/Usage Variance = (Actual Quantity Used – Standard Quantity) x Standard Cost
    = (6.420.000 - 6.400.000) x 0,032
    * 50.000 galon x 128 ons = 640
    ** 50.000 galon x 0,037 jam
    Labor Rate Variance = (Actual Rate – Standard Rate) x Actual Direct Labor Hours
    = (12,5 - 12) x 2.000
    = 1000

    Labor Efficiency Variance = (Actual Direct Labor Hours – Standard Direct Labor Hours) x Standard Rate
    = (2.000 - 1.850) x 12
    = 1800
    PT Lancar
    Cash Budget

    Beginning cash balance


    Cash receipt :
    ·       Cash sales
    ·       Credit sales
    April
    (10% x Rp 75.000.000) + Rp 7,500,000
    (1,5% x Rp 75.000.000 x 0,5) Rp 562,500
    May
    25% x Rp 75.000.000 Rp 18,750,000
    June
    60% x Rp 90.000.000 Rp 54,000,000

    Total cash available

    Cash disbursement
    ·       Salaries payment Rp 20,000,000
    ·       Building Rent expense Rp 3,600,000
    ·       DM purchase
    May
    (70% x Rp 120.000.000) x 40% ###
    June
    (70% x Rp 150.000.000) x 60% ###
    ·       Tax Rp 2,500,000
    Total Cash disbursement
    Minimum Cash Balances
    Total Cash Needs

    Excess cash

    Minimum cash balance


    Ending cash balance
    Rp 5,000,000

    Rp 60,000,000

    Rp 80,812,500
    Rp 145,812,500 Rp 153.700.000

    (Rp 5.000.000)

    (Rp 3.000.000)
    Rp (122,700,000) (Rp 117.500.000)
    Rp - (Rp 12.000.000)
    Rp (122,700,000) (Rp 129.500.000)

    Rp 23,112,500 Rp 24.200.000

    Rp - Rp 12.000.000
    Rp 23,112,500 Rp 36.200.000
    (Rp 3.000.000)

    24.200.000

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