Analisis Usaha Pembuatan Yoghurtdi Pesantren Darulfalah ciampea bogor
Tabel 1. Biaya Tetap
| ||||||
No
|
nama barang
|
jumlah
|
harga satuan
|
Total harga
|
masa pakai (bulan)
|
penyusutan
|
1
|
panci besar
|
2
|
Rp 255,000
|
Rp 510,000
|
24
|
Rp 21,250
|
2
|
kompor gas
|
1
|
Rp 222,500
|
Rp 222,500
|
36
|
Rp 6,181
|
3
|
tabung gas
|
1
|
Rp 700,000
|
Rp 700,000
|
36
|
Rp 19,444
|
4
|
toples besar
|
2
|
Rp 49,600
|
Rp 99,200
|
12
|
Rp 8,267
|
5
|
toples kecil
|
5
|
Rp 9,700
|
Rp 48,500
|
12
|
Rp 4,042
|
6
|
takaran 2 liter
|
1
|
Rp 25,000
|
Rp 25,000
|
12
|
Rp 2,083
|
7
|
takaran 1 liter
|
1
|
Rp 15,000
|
Rp 15,000
|
12
|
Rp 1,250
|
8
|
pengaduk kayu
|
2
|
Rp 7,000
|
Rp 14,000
|
12
|
Rp 1,167
|
9
|
centong
|
4
|
Rp 5,000
|
Rp 20,000
|
12
|
Rp 1,667
|
10
|
corong
|
4
|
Rp 2,000
|
Rp 8,000
|
12
|
Rp 667
|
11
|
mangkok
|
8
|
Rp 5,000
|
Rp 40,000
|
12
|
Rp 3,333
|
12
|
saringan
|
1
|
Rp 10,000
|
Rp 10,000
|
12
|
Rp 833
|
13
|
sealer
|
1
|
Rp 135,000
|
Rp 135,000
|
36
|
Rp 3,750
|
14
|
timbangan
|
1
|
Rp 52,000
|
Rp 52,000
|
24
|
Rp 2,167
|
15
|
termometer
|
1
|
Rp 20,000
|
Rp 20,000
|
12
|
Rp 1,667
|
16
|
serbet
|
2
|
Rp 3,000
|
Rp 6,000
|
12
|
Rp 500
|
17
|
freezer
|
1
|
Rp 1,200,000
|
Rp 1,200,000
|
60
|
Rp 20,000
|
Jumlah
|
Rp 2,715,800
|
Rp 3,125,200
|
Rp 98,267
| |||
Tabel 2. Biaya variabel
| |||||
No.
|
bahan baku
|
jumlah
|
harga satuan
|
Total harga
|
biaya per bulan
|
1
|
susu sapi murni
|
40 liter
|
Rp 4,500
|
Rp 180,000
|
Rp 4,500,000
|
2
|
essense
|
1 botol (60 ml)
|
Rp 4,500
|
Rp 4,500
|
Rp 112,500
|
3
|
gula
|
12 kg
|
Rp 10,500
|
Rp 126,000
|
Rp 3,150,000
|
4
|
air
|
30 liter
|
Rp 200
|
Rp 6,000
|
Rp 150,000
|
5
|
starter
|
2x200ml
|
Rp 20,000
|
Rp 40,000
|
Rp 1,000,000
|
6
|
plastik ukuran 2,8x20cm
|
1000 buah
|
Rp 10
|
Rp 10,000
|
Rp 250,000
|
7
|
plastik ukuran 70 ml
|
428 buah
|
Rp 20
|
Rp 8,560
|
Rp 214,000
|
8
|
plastik pack
|
92 buah
|
Rp 100
|
Rp 9,200
|
Rp 230,000
|
9
|
label
|
92 lembar
|
Rp 120
|
Rp 11,040
|
Rp 276,000
|
10
|
gaji pegawai packing
|
1000 stick
|
Rp 20
|
Rp 20,000
|
Rp 500,000
|
428 stick
|
Rp 40
|
Rp 17,120
|
Rp 428,000
| ||
11
|
gaji kepala produksi
|
Rp 40,000
|
Rp 40,000
|
Rp 1,000,000
| |
12
|
gaji pegawai produsi
|
Rp 26,000
|
Rp 26,000
|
Rp 650,000
| |
jumlah
|
Rp 106,010
|
Rp 498,420
|
Rp 12,460,500
| ||
Yoghurt 60 liter : (Asumsi hari kerja perbulan 25 hari)
· 30 liter ukuran 30 ml x 20/pack
· 30 llter ukuran 70 ml x 10/pack
Dalam 30 liter menghasilkan :
· 1000 stik ukuran 30 ml/hari, 1250 pack/bulan
· 428 stick ukuran 70 ml/hari, 1050 pack/bulan
Harga Jual per pack Rp 7.000.-
Pendapatan/Bulan : (Rp 7.000 x 1250)+(Rp 7.000 x 1050)
= Rp. 16.100.000
