DAFTAR PUSTAKA
Blocher, Edward J., Kung H. Chen and Thomas W. Lin, (2002), Cost Management:
A Strategic Emphasis, second edition, New York : The McGraw- Hill Book
Publishing CO. Inc.
Carter, William and Milton F Usry, (2002), Cost Accouting, Thirteen Edition,
diterjemahkan oleh Krista S.E., Ak., Penerbit Salemba Empat, Jakarta.
Hansen, Don R. and Marianne M. Mowen, (2006), Management accounting, Fifth
edition , Ohio: South-Western Publishing co.
Mulyadi, (2003), Akuntansi Biaya Edisi ke enam, Yogyakarta : UPP AMP YKPM.
Supriyono, (2002), Manajemen Biaya Suatu Reformasi Pengelolaan Bisnis, Buku 1,
Edisi 1, Penerbit BPFE, Yogyakarta.
Tunggal, Amien Wijaya, (2000), Activity Based Costing untuk Manufacturing dan
Pemasaran, Edisi Revisi, Jakarta : Harvarindo 2.000
http://dosen.narotama.ac.id/wp-content/uploads/2012/03/THE-BREAK-EVENANALYSIS-IN-ACCOUNT.pdf
http://mbegedut.blogspot.com/2012/04/abc-activity-based-costing-menurutpara.html
http://mbegedut.blogspot.com/2012/04/biaya-produksi-menurut-para-ahli.html
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PT. AICA INDONESIA COST REPORT
COST REPORT
(RAW MATERIAL COST)
Beginning Balance
From Other Account
Purchase
Sub Total
To Other Account (Sample)
Drawback
Ending Balance
Total Raw Material Cost Used
(LABOR COST)
Direct Labor
Salaries
Allowance
Overtime
Bonus & THR
Employee Welfare
Employee Retirement Benefits
Total Direct Labor
Indirect Labor
Salaries
Allowance
Overtime
Bonus & THR
Employee Welfare
Employee Retirement Benefits
Total Indirect Labor
Total Labor Cost
(FACTORY EXPENSES)
Packing / Sticker
Office Expenses
Transportation
Electricity
Telephone & Faximile
Insurance
Repair & Maintenance Expenses
Rent Expenses
Depreciation Expenses
Expenses BC 24
Handling Fee
Total Factory Expenses
Total Manufacturing Cost
2009 ( US$ )
3.154.941,19
313,39
15.710.236,62
18.865.491,20
801,68
2.424.843,38
16.439.846,14
Beginning Balance (WIP/PF)
Purchasing WIP
From Other Account
Sub Total
To Other Account
Sample
Ending Balance (WIP/PF)
Total Cost of Goods Manufactured
250.814,33
6.028,18
20.154.518,19
10.856,05
272.421,58
19.871.240,56
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320.000,93
25.137,57
72.839,85
68.485,38
83.819,16
96.021,32
666.304,21
245.771,05
25.710,33
50.425,54
59.282,61
33.208,60
54.436,33
468.834,46
1.135.138,67
159.828,87
310.176,07
62.452,60
226.839,85
7.491,76
62.281,79
108.246,07
66.495,01
995.482,53
227.821,02
95.575,30
2.322.690,87
19.897.675,68
PT. AICA INDONESIA
PROFIT & LOSS STATEMENT
2009 ( US$ )
SALES
Local Sales
Export Sales
HPL
BACKER
Aibon
Total Local Sales
Export to Japan
Export to Other
Cerarl
Aibon
Total Export Sales
Total Gross Sales
Sales Discount
NET SALES
COST OF SALES
Beginning Balance (Finished Goods)
Cost of Goods Manufactured
Purchase
From Other Account
Sub Total
To Other Account
From Other Account
Ending Balance (Finished Goods)
COST OF SALES
GROSS PROFIT (LOSS) ON SALES
OPERATING EXPENSES
Selling Expenses
Commisioning Fee
Freight
Promotion & Advertizement
Sample
Handling Fee
Entertainment
Total Selling Expenses
General Expenses
Personnel Expenses
Office Expenses
Travelling Expenses
Insurance Expenses
Rent Expenses
Telephone & Faximile
Consultant Fee
Repair & Maintenance Expenses
Depreciation Expenses
Employee Retirement Benefits
Tax Expenses
Bank Charges
Security
Total General & Administrative Expenses
Total Operating Expenses
NET PROFIT (LOSS) FROM OPERATIONS
OTHER INCOME & EXPENSES
Other Income
Interest Income
Gain on Sales of Fixed Assets
Miscellaneous
Total Other Income
Other Expenses
Interest Expenses (Bank Loan)
Miscellaneous
Total Other Expenses
Total Other Income & Expenses
NET INCOME (LOSS) WITHOUT EXCHANGE RATE
Exchange Gain or Loss (A/R - Trade) Sales
Exchange Gain or Loss (A/P - Trade) Purchase
Exchange Gain or Loss (Expenses)
Exchange Gain or Loss (Cash & Bank)
Exchange Gain or Loss (PPN)
Total Exchange Rate
NET INCOME (LOSS) BEFORE TAX
707.672,74
472.514,62
3.168.407,27
4.348.594,63
2.542.501,97
1.779.673,06
14.216.906,84
233.560,00
18.772.641,87
23.121.236,50
(40.683,83)
23.080.552,67
552.105,01
19.871.240,56
150.169,12
20.573.514,69
4.580,94
427,50
386.866,08
20.181.640,17
2.898.912,50
53.402,48
347.834,07
3.694,41
16.920,06
99.104,66
5.285,35
526.241,03
443.736,11
60.053,73
25.889,59
2.327,11
34.119,96
25.955,73
134.920,82
5.265,51
56.486,66
63.150,09
30.606,84
27.175,97
65.616,58
975.304,70
1.501.545,73
1.397.366,77
5.717,99
59.663,66
227.068,26
292.449,91
31.286,04
30.520,01
61.806,05
230.643,86
1.628.010,63
159.889,75
85.632,81
(71.292,82)
39.218,91
206.153,97
419.602,62
2.047.613,25
http://digilib.mercubuana.ac.id/
78
PT. AICA INDONESIA
BALANCE SHEETS
2009 ( US$ )
ASSETS
Current Assets
Cash On Hand and In Banks
Time Deposit
Account Receivable - Trade
Employee Loans
Inventory Finished Goods
Work In Process
Raw Materials
Goods In Transit
Advances Payment
Prepaid Taxes
Prepaid Expenses
Office Supplies - Catalogue
Total Current Assets
Fixed Assets
Land
Factory Building
Accumulated Depreciations
Net Book Value
Infrastructure & Facilities
Accumulated Depreciations
Net Book Value
Machineries & Equipment
Accumulated Depreciations
Net Book Value
Furniture & Fixtures
Accumulated Depreciations
Net Book Value
Delivery Equipment
Accumulated Depreciations
Net Book Value
Office Equipment
Accumulated Depreciations
Net Book Value
Electricities Installation
Accumulated Depreciations
Net Book Value
Total Fixed Assets
Accumulated Depreciations
Net Book Value
Other Assets
Long-term Advances Payment
Claim for Tax Refund
Non Current Asset - Prepaid Taxes
Deferred Tax Expenses
Deferred Charges - Others
Total Other Assets
TOTAL ASSETS
LIABILITIES AND SHAREHOLDER'S EQUITY
Current Liabilities
Revolving Bank Loan
Account Payable - Local Trade
Account Payable - Import Trade
Account Payable - Non Trade
Tax Payable
Accrued Expenses
Accrued Import Cost
Total Current Liabilities
Longterm Liabilities
Money of custody
Accrued Benefit for Retirement
Total Longterm Liabilities
Total Liabilities
Shareholder' Equity and Retained Earning
Shareholder' Equity
Retained Earning
Previous Years
Deviden
Current Year Profit ( Loss )
Cummulative Current Year Profit ( Loss ) Before Taxes
-/- Income Taxes ( PPh.25 )
Cummulative Current Year Profit ( Loss ) After Taxes
Total Retained Earning
Total Shareholder's Equity and Retained Earning
Total Liabilities and Shareholder's Equity
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79
1.181.018,28
313.479,12
2.005.085,83
28.552,33
386.866,08
272.421,58
2.424.843,38
797.724,36
160.062,09
1.586.181,01
25.376,81
31.441,25
9.213.052,12
83.329,13
2.318.460,37
(1.652.855,52)
665.604,85
1.081.032,69
(600.626,49)
480.406,20
12.648.269,47
(10.493.469,00)
2.154.800,47
173.266,00
(147.678,04)
25.587,96
359.477,42
(288.762,05)
70.715,37
396.833,33
(319.279,45)
77.553,88
31.438,00
(27.049,98)
4.388,02
17.092.106,41
(13.529.720,53)
3.562.385,88
5.105,23
1.739.073,39
1.502.691,00
215.395,13
8.184,17
3.470.448,92
16.245.886,92
2.300.000,00
380.304,26
2.391.208,19
74.244,08
(15.124,86)
88.609,57
52.227,19
5.271.468,43
93.686,67
793.426,83
887.113,50
6.158.581,93
3.950.000,00
4.743.023,45
(80.000,00)
20.167,01
2.047.613,25
5.646,76
1.474.281,54
6.137.304,99
10.087.304,99
16.245.886,92