Budget Plan | Cost Of Goods Sold | Inventory

Akuntansi Manajemen

Profil Perusahaan

Chocolate fun memulai operasinya pada mei 2012 dengan nama Jeff chocolate fun , berkantor di Jln. Ahmad Yani No 106 Kota Langsa ,berdiri di salah satu lokasi strategis Kota Langsa,chocolate fun menjadi pelopor bisnis coklat diwilayah tersebut yang sudah menyerap 20 tenaga kerja lokal. Bergerak di bidang pengolahan coklat menjadi makanan dan minuman yang siap pakai dan berkualaitas, chocolate fun menguasai sebagian besar segmen pasar coklat dan memiliki target pasar beberapa target dengan menggunakan konsep yang berbeda, segmen remaja menggunakan konsep “fun and Fress” ,konsep untuk anak-anak adalah “Fun Party” dan konsep untuk dewasa adalah “classic “remaja di Kota Langsa. Dengan menu andalannya Chocolate Love ,penjualan dan keuntungan bersih perusahaan berkembang pesat setiap tahunya. Master Budget untuk tahun 2013 Chocolate Fun Sales Budget 31 Desember 2013 First Estimated untis X per Units Total Estimated Sales

Second

5,000 5,000 25,000,000

Third

8,000 5,000 40,000,000

10,000 5,000 50,000,000

Annual Recap 23,000 5000 115000000

Chocolate Fun Expected cash Collections 31 Desember 2013

Cash Collected Account Receivable Total Estimated Sales

First Second Third Annual Recap 16666667 26666667 33333334 76666668 5000000 8333333 13333333 21666666 21666667 35000000 46666667 98333334

Chocolate Fun Production budget 31 desember 2013

First Second Third Annual Recap 5,000 8,000 10,000 23,000 200 500 600 600 5200 8500 10,600 -600 -200 -500 -600 4600 8300 10,100 23,000

Estimated unit sold Desired Ending finished goods total Units sold Less: Beginning Finished Goods Scheduled Production

Chocolate Fun Direct Material Budget 31 Desember 2013 First Scheduled Production X raw Materials Per Unit Total Raw Material Needs Plus: Target End raw material Total units needed Lees: target beg raw material raw material purchased X estimated cost per square Cost of raw material purchases

Second 4600 10 46000 16600 62600 20000 42600 100 4260000

8300 10 83000 20200 103200 16600 86600 100 8660000

third 10,100 10 101000 46000 147000 20200 126800 100 12680000

Annual Recap 23000 10 230000 46000 276000 20000 256000 100 25600000

Chocolate Fun Expected Cash Payments For Materials Purchases 31 Desember 2013 First From Current Quarters Purchases From Prior quarter Purchases Cash Payments for materilas

Second Third Annual Recap 5000000 6928000 10144000 150000 852000 1732000 5150000 7780000 11876000 24806000

Chocolate Fun Direct Labor Bugdet 31 Desember 2013

First Scheduled Production X direct labor Hours Per Unit Total Direct Labor Hours X cost per Direct labor hour Cost of direct labor

Second

4600 0.8 3680 500 1840000

Direct Labor Hours X Variable fact averhead rate Total variable fact overhead fixed factory overhead less: depreciation cash Paid For Factory overhead

Third

8300 0.8 6640 500 3320000

10100 0.8 8080 500 4040000

23000 0.8 18400 500 9200000

Chocolate Fun Factory Overhead Budget 31 Desember 2013 First Second third annual Recap 3680 6640 8080 18400 500 500 500 500 1840000 3320000 4040000 9200000 2000000 3000000 4000000 9000000 -200000 -200000 -200000 -200000 1800000 2800000 3800000 8800000

Chocolate Fun Ending Finished Goods Inventory 31 Desember 2013 Units Cost Total 500 750 0.8 500 0.8 450

Cost Component Direct Material Direct Labor Applied Factory Overhead Total Cost Per Units X units in ending goods inventory Ending Finished Goods Inventory

Estimated units Sold X per Unit variable SSGA Total Variable SGA Fixed SGA Salaries Office Adversiting Other Total fixed SGA

Annual Recap

375 400 360 1135 600 681000

Chocolate Fun Selling ,General,and Administratif Budget 31 Desember 2013 First Second Third 5000 8000 10000 200 200 200 1000000 1600000 2000000 5000000 -

5000000 -

500000 100000 5600000

5000000 -

500000 100000 5600000

23000 200 4600000 15000000 -

500000 100000 5600000

1500000 300000 16800000

Total Budgeted SGA

Beginning Cash Balance Plus : Customer Receive Avialiable Cash

6600000

Sales

7600000

21400000

Chocolate Fun Cash Budget 31 Desember 2013 first Second Third Annual Recapt 10000000 12000000 15000000 21666667 35000000 46666667 98333334 31666667 35000000 46666667 98333334

Less Disbursements Direct Material Direct labor Factory Overhead SGA Taxes Equipment Purchases Total disbursements Cash Surplus Financing Planned Borrowing Planned repayment Interest on repayment Ending cash balance

7200000

5150000 1840000 1800000 6600000 500000

7780000 3320000 2800000 7200000 500000

11876000 4040000 3800000 7600000 500000

24806000 9200000 8800000 21400000 500000

15890000 15776667

21600000 13400000

27816000 18850667

64706000 33627334

-

15776667

13400000

18850667

Chocolate Fun Budgeted Income Statement 31 desember 2013 115000000

33627334

Cost of Goods Sold Beginning finished manufactured Goods available for sale less: ending finished goods inventory cost of goods sold Gross profit SGA Income become interest and taxes Interest Income before taxes Income taxes Net income

46000 10350000 10396000 681000 11077000 103923000 21400000 82523000 250000 82273000 1000000 81273000 Chocolate fun 2013

Assest Current assest Cash accounts receivable Raw materials inventory finished goods inventory Property,plant,and equipment plant and equipments Less: Acc depreciation total asssets Liabilities Current liabilities Acccounts payble Interest payble Notes payble Stock holders equity Common stock Retained earning total liabilities and equity

2012

33627334 16666666 4600000 681000

10000000 6000000 20000 55575000 10350000

10000000 2500000

5000000 3000000

12500000 68075000

-

-

-

68075000

-

26370000

8000000 34370000

-

68075000 34370000 34370000 68075000

34370000