Double Distribution

Biaya makan Biaya dalam,000,-

Pembobotan
ASUMSI Direksi Gizi Laundri admin UGD Rajal Ranap
Luas Lantai ( m2 ) 60 90 100 80 150 30 400
Jumlah Pegawai 10 6 4 5 12 6 6
Kg Cucian 4 8 5 8 250 10 840
Porsi Makanan 200 600 300 600 1,200 500 24,000
Biaya Total Unit 10,000 15,000 15,000 20,000 50,000 20,000 100,000
Direksi 217 108 217 433 181 8,664
Gizi 110 165 330 659 275 13,187
Laundri 109 326 326 652 272 13,043
Admin 147 440 220 879 366 17,582
Hsl distribusi 1 365 982 493 872 52,624 21,093 152,477
Direksi 17 7 334
Gizi 45 19 900
Laundri 23 9 452
Admin 40 17 799
HASIL DISTRIBUSI 2 Biaya Total Unit 52,748 21,145 154,962
Double Distribution
DISTRIBUSI BIAYA MAKAN
Unit Penunjang Unit Produksi
Biaya Investasi gedung Biaya dalam,000,-
Pembobotan
ASUMSI Direksi Gizi Laundri admin UGD Rajal Ranap
Luas Lantai ( m2 ) 60 90 100 80 150 30 400
Jumlah Pegawai 10 6 4 5 12 6 6
Kg Cucian 4 8 5 8 250 10 840
Porsi Makanan 200 600 300 600 1,200 500 24,000
Biaya Total Unit 50,000 75,000 60,000 80,000 100,000 90,000 200,000
Direksi 4,865 5,405 4,324 8,108 1,622 21,622
Gizi 5,028 8,380 6,704 12,570 2,514 33,520
Laundri 4,068 6,102 5,424 10,169 2,034 27,119
Admin 5,304 7,956 8,840 13,260 2,652 35,359
Hsl distribusi 1 14,400 18,922 22,625 16,452 144,107 98,821 317,619
Direksi 3,298 660 8,794
Gizi 4,333 867 11,556
Laundri 5,181 1,036 13,817
Admin 3,768 754 10,047
HASIL DISTRIBUSI 2 Biaya Total Unit 160,687 102,137 361,832
Double Distribution
Biaya Pegawai Biaya dalam,000,-
Pembobotan
DISTRIBUSI BIAYA INVESTASI GEDUNG
Unit Penunjang Unit Produksi
DISTRIBUSI BIAYA PEGAWAI
Unit Penunjang Unit Produksi
ASUMSI Direksi Gizi Laundri admin UGD Rajal Ranap
Luas Lantai ( m2 ) 60 90 100 80 150 30 400
Jumlah Pegawai 10 6 4 5 12 6 6
Kg Cucian 4 8 5 8 250 10 840
Porsi Makanan 200 600 300 600 1,200 500 24,000
Biaya Total Unit 40,000 25,000 30,000 35,000 80,000 75,000 150,000
Direksi 5,217 3,478 4,348 10,435 5,217 5,217
Gizi 5,000 2,000 2,500 6,000 3,000 3,000
Laundri 5,769 3,462 2,885 6,923 3,462 3,462
Admin 6,863 4,118 2,745 8,235 4,118 4,118
Hsl distribusi 1 17,632 12,797 8,223 9,732 111,593 90,797 165,797
Direksi 6,825 3,413 3,413
Gizi 4,954 2,477 2,477
Laundri 3,183 1,592 1,592
Admin 3,767 1,884 1,884
HASIL DISTRIBUSI 2 Biaya Total Unit 130,323 100,161 175,161
Double Distribution
Biaya Laundri Biaya dalam,000,-
Pembobotan
ASUMSI Direksi Gizi Laundri admin UGD Rajal Ranap
Luas Lantai ( m2 ) 60 90 100 80 150 30 400
Jumlah Pegawai 10 6 4 5 12 6 6
Kg Cucian 4 8 5 8 250 10 840
DISTRIBUSI BIAYA LAUNDRI
Unit Penunjang Unit Produksi
Porsi Makanan 200 600 300 600 1,200 500 24,000
Biaya Total Unit - 20,000 40,000 - 40,000 25,000 200,000
Direksi - - - - - -
Gizi 71 89 142 4,444 178 14,933
Laundri 142 284 284 8,865 355 29,787
Admin - - - - - -
Hsl distribusi 1 213 284 89 426 53,310 25,532 244,721
Direksi 48 2 161
Gizi 64 3 215
Laundri 20 1 67
Admin 96 4 323
HASIL DISTRIBUSI 2 Biaya Total Unit 53,538 25,542 245,487
REKAPITULASI BIAYA
JENIS BIAYA
UGD Rajal Ranap Farmasi
MAKAN 52,748 21,145 154,962 41,145
INVESTASI GEDUNG 160,687 102,137 361,832 150,344
PEGAWAI 130,323 100,161 175,161 94,355
LAUNDRI 53,538 25,542 245,487 20,433
TOTAL COST 397,296 248,985 937,442 306,277
OUTPUT 20,000 40,000 3,000 50,000
UNIT COST HOMOGEN 19.86 6.22 312.48 6.13 Actual
TOTAL FIXED COST 160,687 102,137 361,832 150,344
Unit Produksi
TOTAL VARIABEL COST 236,609 146,848 575,610 155,933
KAPASITAS 35,000 60,000 50,000 75,000
OUTPUT 20,000 40,000 3,000 50,000
UNIT COST HOMOGEN 16 5 199 5 Normative
Biaya dalam,000,-
Denomi- Denomi-
Farmasi nator I nator II
75 985 655
7 56 31
8 1,133 1,108
500 27,900 26,200
40,000 270,000
181
275
272
366
41,093 270,000
7
19
9
17
41,145 270,000
DISTRIBUSI BIAYA MAKAN
Unit Produksi
Biaya dalam,000,-
Denomi- Denomi-
Farmasi nator I nator II
75 985 655
7 56 31
8 1,133 1,108
500 27,900 26,200
120,000 775,000
4,054
6,285
5,085
6,630
142,054 775,000
1,649
2,167
2,591
1,884
150,344 775,000
Biaya dalam,000,-
Denomi- Denomi-
DISTRIBUSI BIAYA INVESTASI GEDUNG
Unit Produksi
DISTRIBUSI BIAYA PEGAWAI
Unit Produksi
Farmasi nator I nator II
75 985 655
7 56 31
8 1,133 1,108
500 27,900 26,200
65,000 500,000
6,087
3,500
4,038
4,804
83,429 500,000
3,981
2,890
1,857
2,198
94,355 500,000
Biaya dalam,000,-
Denomi- Denomi-
Farmasi nator I nator II
75 985 655
7 56 31
8 1,133 1,108
DISTRIBUSI BIAYA LAUNDRI
Unit Produksi
500 27,900 26,200
20,000 345,000
-
142
284
-
20,426 345,000
2
2
1
3
20,433 345,000
Stepdown Distribution
Biaya dalam,000,-
Pembobotan Denomi-
ASUMSI Dapur K. Cuci Teknik Adm. UGD Poli Gigi R. Melati Farmasi nator I
Luas Lantai ( m2 ) 90 100 80 60 150 30 400 70 710
Jumlah Pegawai 10 9 10 8 14 3 25 10 52
Kg Cucian 8 5 8 4 250 10 840 8 1,120
Porsi Makanan 600 500 600 400 1,200 180 24,000 1,150 28,030
Biaya Total Unit 70,000 50,000 30,000 15,000 60,000 25,000 115,000 79,000 444,000
Dapur 1,249 1,498 999 2,997 450 59,936 2,872 70,000
K .Cuci 51,249 366 183 11,439 458 38,436 366 51,249
Teknik 31,864 2,693 6,732 1,346 17,952 3,142 31,864
Adm. 18,875 5,082 1,089 9,074 3,630 3,630
Biaya Total Unit Distribution :
DISTRIBUSI BIAYA
Unit Penunjang Unit Produksi
Double Distribution
Biaya dalam,000,-
Pembobotan Denomi-
ASUMSI Adm. Dapur K. Cuci Teknik UGD Poli Gigi R. Melati Farmasi nator I
Luas Lantai ( m2 ) 60 90 100 80 150 30 400 70
Jumlah Pegawai 8 10 9 10 14 3 25 10
Kg Cucian 4 8 5 8 250 10 840 8
Porsi Makanan 400 600 500 600 1,200 180 24,000 1,150
Biaya Total Unit 15,000 70,000 50,000 30,000 60,000 25,000 115,000 79,000
Adm.
Dapur
K. Cuci
Teknik
Biaya Distr. I Denom. II
Biaya Distr . II
K Cuci
Teknik
DISTRIBUSI BIAYA
Unit Penunjang Unit Produksi
Adm.
Dapur