Analisis Penentuan Harga Jual Telur Ayam Ras Melalui Penetapan Harga Pokok Produksi (Kasus:CV Jaya BersamaPoultry Farm Desa Sei Merahi, Kecamatan Selesai, Kabupaten Langkat)
LAMPIRAN
65
Universitas Sumatera Utara
Lampiran 1
BiayaTenagaKerja CV Jaya BersamaPoultry Farm TahunPeriode 2015/2016
Komponen Biaya
Biaya Tenaga Kerja
Langsung
Januari
Februari
Maret
Mandor
6,000,000
6,000,000
6,000,000
Anak Kandang
Biaya Overhead Perusahaan
Tetap
17,600,000
17,600,000
17,600,000
Gaji Maintenance
10,000,000
10,000,000
Gaji Manager
5,000,000
Gajisatpam
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Januari
Februari
Maret
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
1,000,000
2,000,000
1,000,000
1,000,000
1,000,000
1,000,000
750,000
5,000,000
2,000,000
1,200,000
1,000,000
1,000,000
1,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
GajiSupir
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
Total
49,600,000
49,600,000
40,600,000
41,600,000
40,600,000
40,600,000
40,600,000
40,600,000
40,350,000
44,600,000
41,600,000
40,800,000
40,600,000
40,600,000
40,600,000
6,000,000
Tenaga kerja tidak langsung
66
Universitas Sumatera Utara
Lampiran 3
Biaya Overhead CV Jaya BersamaPoultry Farm TahunPeriode 2015/2016
KomponenBiaya
Biaya Overhead
Perusahaan Tetap
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
10,000,000
10,000,000
10,000,000
2,000,000
1,000,000
1,000,000
1,000,000
1,000,000
750,000
Gaji Manager
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Gajisatpam
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
GajiSupir
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
200,000
200,000
200,000
200,000
200,000
20,000,000
17,000,000
3,000,000
4,500,000
2,080,000
2,080,000
2,080,000
270,833
270,833
34,917
TempatPakan PVC
Oktober
November
Desember
Januari
Februari
Maret
5,000,000
2,000,000
1,200,000
1,000,000
1,000,000
1,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
3,000,000
3,000,000
1,000,000
3,000,000
1,500,000
10,000,000
10,000,000
5,000,000
2,500,000
3,000,000
2,000,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
TempatMinum PVC
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
egg tray
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
Genset
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
ember plastik
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
Tenagakerjatidaklangsung
Gaji Maintenance
BiayaIbadah
BiayaPerawatanKandang
Kandang
Gudang
TempatPakangantung
MesinSemprot
brooder
67
Universitas Sumatera Utara
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
timbangan digital
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
Petikayu
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
Sprayer
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
Sekop
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
Drum Air
Biaya Overhead
Perusahaan Variabel
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
3,000,000
5,000,000
5,000,000
9,000,000
3,000,000
1,000,000
2,500,000
5,000,000
9,500,000
7,150,000
7,000,000
1,000,000
1,000,000
1,000,000
1,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
Biaya ObatdanVit.
5,500,000
5,000,000
6,700,000
5,300,000
5,000,000
5,500,000
5,000,000
5,000,000
6,600,000
5,500,000
5,500,000
5,000,000
5,000,000
5,000,000
5,000,000
Biaya Listrik
1,500,750
1,225,376
1,873,500
1,500,200
1,273,500
980,250
1,563,500
1,688,250
1,260,250
998,500
2,375,150
1,493,500
1,642,782
1,550,401
1,674,930
Pajak
4,011,370
3,813,456
4,137,918
4,276,011
3,846,161
3,707,639
3,659,647
4,548,192
4,532,415
4,118,178
3,850,418
3,658,060
3,786,216
3,729,627
3,306,699
113,484,109
111,510,821
100,183,407
96,048,200
86,591,649
84,659,878
84,195,136
89,708,431
93,614,654
102,238,667
100,197,557
86,823,549
84,400,987
84,752,017
83,453,618
mobil pick up
Kapitalisasi Pullet
Biaya Vaksin
Biaya Bensin Kendaraan
Total Biaya Overhead
68
Universitas Sumatera Utara
Lampiran 4
HargaPokokProduksi CV Jaya BersamaPoultry Farm TahunPeriode 2015/2016
KomponenBiaya
Biaya Tenaga
Kerja Tetap
Biaya Tenaga
Kerja tidak tetap
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Januari
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
Gaji Maintenance
10,000,000
10,000,000
1,000,000
2,000,000
1,000,000
1,000,000
1,000,000
1,000,000
750,000
5,000,000
2,000,000
1,200,000
1,000,000
1,000,000
1,000,000
3,000,000
5,000,000
5,000,000
9,000,000
3,000,000
1,000,000
2,500,000
5,000,000
9,500,000
7,150,000
7,000,000
1,000,000
1,000,000
1,000,000
1,000,000
39,000,000
42,000,000
42,000,000
49,600,000
50,400,000
54,720,000
51,750,000
53,600,000
56,952,000
57,856,000
57,856,000
60,568,000
58,760,000
56,952,000
59,664,000
5,500,000
5,000,000
6,700,000
5,300,000
5,000,000
5,500,000
5,000,000
5,000,000
6,600,000
5,500,000
5,500,000
5,000,000
5,000,000
5,000,000
5,000,000
1,500,750
1,225,376
1,873,500
1,500,200
1,273,500
980,250
1,563,500
1,688,250
1,260,250
998,500
2,375,150
1,493,500
1,642,782
1,550,401
1,674,930
200,000
150,000
170,000
120,000
120,000
100,000
130,000
250,000
200,000
110,000
225,000
223,000
225,000
100,000
100,000
20,000,000
17,000,000
3,000,000
4,500,000
3,000,000
3,000,000
1,000,000
3,000,000
1,500,000
10,000,000
10,000,000
5,000,000
2,500,000
3,000,000
2,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
119,000,750
120,175,376
99,543,500
111,820,200
103,593,500
106,100,250
102,743,500
109,338,250
116,562,250
126,414,500
124,756,150
114,284,500
109,927,782
108,402,401
110,238,930
364,670
359,760
369,457
365,471
366,301
367,093
385,226
385,440
384,103
371,007
377,492
369,501
360,592
339,057
300,609
326
334
269
306
283
289
267
284
303
341
330
309
305
320
367
BiayaVaksin
BiayaPakan
Biaya Obat dan
Vit.
Biaya Listrik
Biaya Ibadah
Biaya Perawatan
Kandang
Biaya Bensin
Kendaraaan
TOTAL
ProduksiTelur
(butir)
HPP
Februari
Maret
69
Universitas Sumatera Utara
Lampiran 5
HargaPokokProduksi CV Jaya BersamaPoultry Farm MetodeFull Costing
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Januari
Februari
Maret
39,000,000
42,000,000
42,000,000
49,600,000
50,400,000
54,720,000
51,750,000
53,600,000
56,952,000
57,856,000
57,856,000
60,568,000
58,760,000
56,952,000
59,664,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
10,000,000
10,000,000
1,000,000
2,000,000
1,000,000
1,000,000
1,000,000
1,000,000
750,000
5,000,000
2,000,000
1,200,000
1,000,000
1,000,000
1,000,000
Gaji Manager
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Gajisatpam
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
GajiSupir
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
20,000,000
17,000,000
3,000,000
4,500,000
3,000,000
3,000,000
1,000,000
3,000,000
1,500,000
10,000,000
10,000,000
5,000,000
2,500,000
3,000,000
2,000,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
Gudang
Tempat Pakan
gantung
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
Tempat Pakan
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
Tempat Minum
PVC
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
egg tray
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
Komponen Biaya
Bahan Baku
BiayaPakan
Biaya Tenaga
Kerja Langsung
Mandor
Anak Kandang
Biaya Overhead
Perusahaan Tetap
Tenaga kerja
Tidak langsung
Gaji Maintenance
Biaya Ibadah
Biaya Perawatan
Kandang
Kandang
Mesin Semprot
70
Universitas Sumatera Utara
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
Genset
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
ember plastik
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
mobil pick up
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
timbangan digital
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
Petikayu
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
Sprayer
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
Sekop
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
Drum Air
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
BiayaVaksin
Biaya Bensin
Kendaraan
Biaya Obat
Dan Vit.
3,000,000
5,000,000
5,000,000
9,000,000
3,000,000
1,000,000
2,500,000
5,000,000
9,500,000
7,150,000
7,000,000
1,000,000
1,000,000
1,000,000
1,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
5,500,000
5,000,000
6,700,000
5,300,000
5,000,000
5,500,000
5,000,000
5,000,000
6,600,000
5,500,000
5,500,000
5,000,000
5,000,000
5,000,000
5,000,000
BiayaListrik
1,500,750
1,225,376
1,873,500
1,500,200
1,273,500
980,250
1,563,500
1,688,250
1,260,250
998,500
2,375,150
1,493,500
1,642,782
1,550,401
1,674,930
Pajak
4,011,370
3,813,456
4,137,918
4,276,011
3,846,161
3,707,639
3,659,647
4,548,192
4,532,415
4,118,178
3,850,418
3,658,060
3,786,216
3,729,627
3,306,699
176,084,109
177,110,821
156,783,407
169,248,200
160,591,649
162,979,878
159,545,136
166,908,431
174,166,654
183,694,667
181,653,557
170,991,549
166,760,987
165,304,017
166,717,618
364,670
359,760
369,457
365,471
366,301
367,093
385,226
385,440
384,103
371,007
377,492
369,501
360,592
339,057
300,609
483
492
424
463
438
444
414
433
453
495
481
463
462
488
555
brooder
Biaya Overhead
Perusahaan
Variabel
Kapitalisasi Bibit
Total Biaya
ProduksiTelur
(butir)
HPP
71
Universitas Sumatera Utara
Lampiran 6
HargaPokokProduksi CV Jaya BersamaPoultry Farm TahunPeriode 2015/2016 metodeVariable Costing
KomponenBiaya
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Januari
Februari
Maret
Bahan Baku
BiayaPakan
Biaya Tenaga
Kerja Langsung
39,000,000
42,000,000
42,000,000
49,600,000
50,400,000
54,720,000
51,750,000
53,600,000
56,952,000
57,856,000
57,856,000
60,568,000
58,760,000
56,952,000
59,664,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
Biaya Vaksin
Biaya
Transportasi
Biaya Obat dan
Vit.
3,000,000
5,000,000
5,000,000
9,000,000
3,000,000
1,000,000
2,500,000
5,000,000
9,500,000
7,150,000
7,000,000
1,000,000
1,000,000
1,000,000
1,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
5,500,000
5,000,000
6,700,000
5,300,000
5,000,000
5,500,000
5,000,000
5,000,000
6,600,000
5,500,000
5,500,000
5,000,000
5,000,000
5,000,000
5,000,000
Biaya Listrik
1,500,750
1,225,376
1,873,500
1,500,200
1,273,500
980,250
1,563,500
1,688,250
1,260,250
998,500
2,375,150
1,493,500
1,642,782
1,550,401
1,674,930
Pajak
4,011,370
3,813,456
4,137,918
4,276,011
3,846,161
3,707,639
3,659,647
4,548,192
4,532,415
4,118,178
3,850,418
3,658,060
3,786,216
3,729,627
3,306,699
125,781,720
129,808,432
132,481,018
142,445,811
136,289,261
138,677,489
137,242,747
142,606,042
151,614,265
148,392,278
149,351,168
144,489,160
142,958,598
141,001,628
143,415,229
364,670
359,760
369,457
365,471
366,301
367,093
385,226
385,440
384,103
371,007
377,492
369,501
360,592
339,057
300,609
345
361
359
390
372
378
356
370
395
400
396
391
396
416
477
Mandor
Anak Kandang
Biaya Overhead
Perusahaan
Variabel
Kapitalisasi
Pullet
Total
BiayaProduksi
Produksi Telur
(butir)
HPP
72
Universitas Sumatera Utara
Lampiran 7
Gambar Peternakan CV Jaya Bersama Poultry Farm
Ayam Ras Petelur dengan kandang batteray
Peti kayu tempat pengumpulan awal telur ayam
Gudang Telur
73
Universitas Sumatera Utara
Gudang Pakan
Sanitasi kandang
Pembelian Pullet Ayam Ras
74
Universitas Sumatera Utara
65
Universitas Sumatera Utara
Lampiran 1
BiayaTenagaKerja CV Jaya BersamaPoultry Farm TahunPeriode 2015/2016
Komponen Biaya
Biaya Tenaga Kerja
Langsung
Januari
Februari
Maret
Mandor
6,000,000
6,000,000
6,000,000
Anak Kandang
Biaya Overhead Perusahaan
Tetap
17,600,000
17,600,000
17,600,000
Gaji Maintenance
10,000,000
10,000,000
Gaji Manager
5,000,000
Gajisatpam
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Januari
Februari
Maret
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
1,000,000
2,000,000
1,000,000
1,000,000
1,000,000
1,000,000
750,000
5,000,000
2,000,000
1,200,000
1,000,000
1,000,000
1,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
GajiSupir
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
Total
49,600,000
49,600,000
40,600,000
41,600,000
40,600,000
40,600,000
40,600,000
40,600,000
40,350,000
44,600,000
41,600,000
40,800,000
40,600,000
40,600,000
40,600,000
6,000,000
Tenaga kerja tidak langsung
66
Universitas Sumatera Utara
Lampiran 3
Biaya Overhead CV Jaya BersamaPoultry Farm TahunPeriode 2015/2016
KomponenBiaya
Biaya Overhead
Perusahaan Tetap
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
10,000,000
10,000,000
10,000,000
2,000,000
1,000,000
1,000,000
1,000,000
1,000,000
750,000
Gaji Manager
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Gajisatpam
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
GajiSupir
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
200,000
200,000
200,000
200,000
200,000
20,000,000
17,000,000
3,000,000
4,500,000
2,080,000
2,080,000
2,080,000
270,833
270,833
34,917
TempatPakan PVC
Oktober
November
Desember
Januari
Februari
Maret
5,000,000
2,000,000
1,200,000
1,000,000
1,000,000
1,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
3,000,000
3,000,000
1,000,000
3,000,000
1,500,000
10,000,000
10,000,000
5,000,000
2,500,000
3,000,000
2,000,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
TempatMinum PVC
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
egg tray
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
Genset
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
ember plastik
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
Tenagakerjatidaklangsung
Gaji Maintenance
BiayaIbadah
BiayaPerawatanKandang
Kandang
Gudang
TempatPakangantung
MesinSemprot
brooder
67
Universitas Sumatera Utara
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
timbangan digital
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
Petikayu
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
Sprayer
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
Sekop
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
Drum Air
Biaya Overhead
Perusahaan Variabel
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
3,000,000
5,000,000
5,000,000
9,000,000
3,000,000
1,000,000
2,500,000
5,000,000
9,500,000
7,150,000
7,000,000
1,000,000
1,000,000
1,000,000
1,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
Biaya ObatdanVit.
5,500,000
5,000,000
6,700,000
5,300,000
5,000,000
5,500,000
5,000,000
5,000,000
6,600,000
5,500,000
5,500,000
5,000,000
5,000,000
5,000,000
5,000,000
Biaya Listrik
1,500,750
1,225,376
1,873,500
1,500,200
1,273,500
980,250
1,563,500
1,688,250
1,260,250
998,500
2,375,150
1,493,500
1,642,782
1,550,401
1,674,930
Pajak
4,011,370
3,813,456
4,137,918
4,276,011
3,846,161
3,707,639
3,659,647
4,548,192
4,532,415
4,118,178
3,850,418
3,658,060
3,786,216
3,729,627
3,306,699
113,484,109
111,510,821
100,183,407
96,048,200
86,591,649
84,659,878
84,195,136
89,708,431
93,614,654
102,238,667
100,197,557
86,823,549
84,400,987
84,752,017
83,453,618
mobil pick up
Kapitalisasi Pullet
Biaya Vaksin
Biaya Bensin Kendaraan
Total Biaya Overhead
68
Universitas Sumatera Utara
Lampiran 4
HargaPokokProduksi CV Jaya BersamaPoultry Farm TahunPeriode 2015/2016
KomponenBiaya
Biaya Tenaga
Kerja Tetap
Biaya Tenaga
Kerja tidak tetap
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Januari
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
Gaji Maintenance
10,000,000
10,000,000
1,000,000
2,000,000
1,000,000
1,000,000
1,000,000
1,000,000
750,000
5,000,000
2,000,000
1,200,000
1,000,000
1,000,000
1,000,000
3,000,000
5,000,000
5,000,000
9,000,000
3,000,000
1,000,000
2,500,000
5,000,000
9,500,000
7,150,000
7,000,000
1,000,000
1,000,000
1,000,000
1,000,000
39,000,000
42,000,000
42,000,000
49,600,000
50,400,000
54,720,000
51,750,000
53,600,000
56,952,000
57,856,000
57,856,000
60,568,000
58,760,000
56,952,000
59,664,000
5,500,000
5,000,000
6,700,000
5,300,000
5,000,000
5,500,000
5,000,000
5,000,000
6,600,000
5,500,000
5,500,000
5,000,000
5,000,000
5,000,000
5,000,000
1,500,750
1,225,376
1,873,500
1,500,200
1,273,500
980,250
1,563,500
1,688,250
1,260,250
998,500
2,375,150
1,493,500
1,642,782
1,550,401
1,674,930
200,000
150,000
170,000
120,000
120,000
100,000
130,000
250,000
200,000
110,000
225,000
223,000
225,000
100,000
100,000
20,000,000
17,000,000
3,000,000
4,500,000
3,000,000
3,000,000
1,000,000
3,000,000
1,500,000
10,000,000
10,000,000
5,000,000
2,500,000
3,000,000
2,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
119,000,750
120,175,376
99,543,500
111,820,200
103,593,500
106,100,250
102,743,500
109,338,250
116,562,250
126,414,500
124,756,150
114,284,500
109,927,782
108,402,401
110,238,930
364,670
359,760
369,457
365,471
366,301
367,093
385,226
385,440
384,103
371,007
377,492
369,501
360,592
339,057
300,609
326
334
269
306
283
289
267
284
303
341
330
309
305
320
367
BiayaVaksin
BiayaPakan
Biaya Obat dan
Vit.
Biaya Listrik
Biaya Ibadah
Biaya Perawatan
Kandang
Biaya Bensin
Kendaraaan
TOTAL
ProduksiTelur
(butir)
HPP
Februari
Maret
69
Universitas Sumatera Utara
Lampiran 5
HargaPokokProduksi CV Jaya BersamaPoultry Farm MetodeFull Costing
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Januari
Februari
Maret
39,000,000
42,000,000
42,000,000
49,600,000
50,400,000
54,720,000
51,750,000
53,600,000
56,952,000
57,856,000
57,856,000
60,568,000
58,760,000
56,952,000
59,664,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
10,000,000
10,000,000
1,000,000
2,000,000
1,000,000
1,000,000
1,000,000
1,000,000
750,000
5,000,000
2,000,000
1,200,000
1,000,000
1,000,000
1,000,000
Gaji Manager
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Gajisatpam
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
8,800,000
GajiSupir
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
2,200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
20,000,000
17,000,000
3,000,000
4,500,000
3,000,000
3,000,000
1,000,000
3,000,000
1,500,000
10,000,000
10,000,000
5,000,000
2,500,000
3,000,000
2,000,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
2,080,000
Gudang
Tempat Pakan
gantung
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
270,833
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
34,917
Tempat Pakan
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
Tempat Minum
PVC
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
284,833
egg tray
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
76,000
Komponen Biaya
Bahan Baku
BiayaPakan
Biaya Tenaga
Kerja Langsung
Mandor
Anak Kandang
Biaya Overhead
Perusahaan Tetap
Tenaga kerja
Tidak langsung
Gaji Maintenance
Biaya Ibadah
Biaya Perawatan
Kandang
Kandang
Mesin Semprot
70
Universitas Sumatera Utara
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
375,000
Genset
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
84,000
ember plastik
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
93,750
mobil pick up
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
208,333
timbangan digital
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
Petikayu
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
41,667
Sprayer
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
15,556
Sekop
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
Drum Air
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
52,167
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
BiayaVaksin
Biaya Bensin
Kendaraan
Biaya Obat
Dan Vit.
3,000,000
5,000,000
5,000,000
9,000,000
3,000,000
1,000,000
2,500,000
5,000,000
9,500,000
7,150,000
7,000,000
1,000,000
1,000,000
1,000,000
1,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
5,500,000
5,000,000
6,700,000
5,300,000
5,000,000
5,500,000
5,000,000
5,000,000
6,600,000
5,500,000
5,500,000
5,000,000
5,000,000
5,000,000
5,000,000
BiayaListrik
1,500,750
1,225,376
1,873,500
1,500,200
1,273,500
980,250
1,563,500
1,688,250
1,260,250
998,500
2,375,150
1,493,500
1,642,782
1,550,401
1,674,930
Pajak
4,011,370
3,813,456
4,137,918
4,276,011
3,846,161
3,707,639
3,659,647
4,548,192
4,532,415
4,118,178
3,850,418
3,658,060
3,786,216
3,729,627
3,306,699
176,084,109
177,110,821
156,783,407
169,248,200
160,591,649
162,979,878
159,545,136
166,908,431
174,166,654
183,694,667
181,653,557
170,991,549
166,760,987
165,304,017
166,717,618
364,670
359,760
369,457
365,471
366,301
367,093
385,226
385,440
384,103
371,007
377,492
369,501
360,592
339,057
300,609
483
492
424
463
438
444
414
433
453
495
481
463
462
488
555
brooder
Biaya Overhead
Perusahaan
Variabel
Kapitalisasi Bibit
Total Biaya
ProduksiTelur
(butir)
HPP
71
Universitas Sumatera Utara
Lampiran 6
HargaPokokProduksi CV Jaya BersamaPoultry Farm TahunPeriode 2015/2016 metodeVariable Costing
KomponenBiaya
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Januari
Februari
Maret
Bahan Baku
BiayaPakan
Biaya Tenaga
Kerja Langsung
39,000,000
42,000,000
42,000,000
49,600,000
50,400,000
54,720,000
51,750,000
53,600,000
56,952,000
57,856,000
57,856,000
60,568,000
58,760,000
56,952,000
59,664,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
17,600,000
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
48,969,600
Biaya Vaksin
Biaya
Transportasi
Biaya Obat dan
Vit.
3,000,000
5,000,000
5,000,000
9,000,000
3,000,000
1,000,000
2,500,000
5,000,000
9,500,000
7,150,000
7,000,000
1,000,000
1,000,000
1,000,000
1,000,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
5,500,000
5,000,000
6,700,000
5,300,000
5,000,000
5,500,000
5,000,000
5,000,000
6,600,000
5,500,000
5,500,000
5,000,000
5,000,000
5,000,000
5,000,000
Biaya Listrik
1,500,750
1,225,376
1,873,500
1,500,200
1,273,500
980,250
1,563,500
1,688,250
1,260,250
998,500
2,375,150
1,493,500
1,642,782
1,550,401
1,674,930
Pajak
4,011,370
3,813,456
4,137,918
4,276,011
3,846,161
3,707,639
3,659,647
4,548,192
4,532,415
4,118,178
3,850,418
3,658,060
3,786,216
3,729,627
3,306,699
125,781,720
129,808,432
132,481,018
142,445,811
136,289,261
138,677,489
137,242,747
142,606,042
151,614,265
148,392,278
149,351,168
144,489,160
142,958,598
141,001,628
143,415,229
364,670
359,760
369,457
365,471
366,301
367,093
385,226
385,440
384,103
371,007
377,492
369,501
360,592
339,057
300,609
345
361
359
390
372
378
356
370
395
400
396
391
396
416
477
Mandor
Anak Kandang
Biaya Overhead
Perusahaan
Variabel
Kapitalisasi
Pullet
Total
BiayaProduksi
Produksi Telur
(butir)
HPP
72
Universitas Sumatera Utara
Lampiran 7
Gambar Peternakan CV Jaya Bersama Poultry Farm
Ayam Ras Petelur dengan kandang batteray
Peti kayu tempat pengumpulan awal telur ayam
Gudang Telur
73
Universitas Sumatera Utara
Gudang Pakan
Sanitasi kandang
Pembelian Pullet Ayam Ras
74
Universitas Sumatera Utara