Rekayasa Biaya Konstruksi

EXERCISE 1
1. Piping & Co. a medium size polyethylene pipe producing company, is expecting to sell 320.000
units of its product in the next two years. The beginning inventory is 80.000 units. Targeted ending finished piping inventory is 40.000 units per year. The production of a unit pipe requires 35 kg of plastic, where at the beginning of year there is 5,5 tons of plastic available in inventory. The material cost is Rp. 650,-/ kg whereas direct labor is 0,5 hour / unit @ Rp. 15.000,- / hour Prepare production and cost budget. Analysis : A. Alternative 1 : Expected selling : 320.000 units of pipe in the next two years ( 160.000 units/year) Beginning inventory is 80.000 units Ending inventory is 40.000 units

A. Production Budget No. Information 1 Expected Sales 2 3 4 5 Ending Inventory Units Required Beginning Inventory Units to Produce + = 1st Year 160,000 40,000 200,000 80,000 120,000 2
nd

Year 160,000 40,000 200,000 40,000 160,000

B. Purchases Budget No. 1 2 3 4 5 6 Information Production Units Required 35 kg of plastic each Plastic Required (kg) Ending Inventory Beginning Inventory (kg) Purchases Required (kg) 1st Year 120,000 35 4,200,000 5,500 4,194,500 2nd Year 160,000 35 5,600,000 5,600,000

x + =

C. Direct-Labor Budget No. 1 2 3 4 5 Information Production Units Required Required direct labor per unit(hours) Total Direct Labor Hours Reqired Unit Rates (Rp./hour) Total Direct Labor Cost (Rp.) 1st Year 120,000 0.5 60,000 15,000 900,000,000 2nd Year 160,000 0.5 80,000 15,000 1,200,000,000

x x =

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Rekayasa Biaya Konstruksi

D.Total Cost Budget No. Information 1 2 3 4 Production Units Required Total Direct Labor Cost Total Purchases Item Cost Total Cost A. Alternative 2 : There is an alternative 2 that reschedule the expecting sales. The 1st year is 140.000 units and the 2nd year is 180.000 units (improvement in saled product). Expected selling : 320.000 units of pipe in the next two years Beginning inventory is 80.000 units Ending inventory is 40.000 units 1st Year(unit) 120,000 4,194,500 2nd Year(unit) 160,000 5,600,000 900,000,000 2,726,425,000 3,626,425,000 Rp. 1,200,000,000 3,640,000,000 4,840,000,000 8,466,425,000 1st Year(Rp.) 2nd Year(Rp.)

Total Cost in 2 Years =

A. Production Budget No. 1 2 3 4 5 Information Expected Sales Ending Inventory Units Required Beginning Inventory Units to Produce + = 1st Year 140,000 40,000 180,000 80,000 100,000 2nd Year 180,000 40,000 220,000 40,000 180,000

B. Purchases Budget No. 1 2 3 4 5 6 Information Production Units Required 35 kg of plastic each Plastic Required (kg) Ending Inventory Beginning Inventory (kg) Purchases Required (kg) 1st Year 100,000 35 3,500,000 5,500 3,494,500 2nd Year 180,000 35 6,300,000 6,300,000

x + =

C. Direct-Labor Budget No. 1 2 3 4 5 Information Production Units Required Required direct labor per unit(hours) Total Direct Labor Hours Reqired Unit Rates (Rp./hour) Total Direct Labor Cost (Rp.) 1st Year 100,000 0.5 50,000 15,000 750,000,000 2nd Year 180,000 0.5 90,000 15,000 1,350,000,000

x x =

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D.Total Cost Budget No. 1 2 3 4 Information Production Units Required Total Direct Labor Cost Total Purchases Item Cost Total Cost 1st Year(unit) 100,000 3,494,500 2nd Year(unit) 180,000 6,300,000 1st Year(Rp.) 750,000,000 2,271,425,000 3,021,425,000 Rp. 2nd Year(Rp.) 1,350,000,000 4,095,000,000 5,445,000,000 8,466,425,000

Total Cost in 2 Years =

Tabel Kesimpulan Alternative 1 Alternative 2 Year 160,000 5,600,000 1,200,000,000 4,840,000,000 1st Year 100,000 3,494,500 750,000,000 3,021,425,000 2
nd

Description Units to Produce Purchases Required (kg) Total Direct Labor Cost (Rp.) Total Cost (Rp.)

1st Year 120,000 4,194,500 900,000,000 3,626,425,000

nd

Year 180,000 6,300,000

1,350,000,000 5,445,000,000

Kesimpulan :

Berdasarkan data-data di atas, alternatif 1 menunjukkan harapan dari produk yang terjual adalah sama setiap tahunnya yaitu 160.000 unit / tahun. Alternatif 1 ini membutuhkan total biaya sebesar Rp. 8.466.425.000,- (2 tahun). Tetapi apabila dilihat dari total biaya yang dikeluarkan per tahunnya terdapat selisih biaya yang cukup besar dengan perbandingan 1 st year : 2nd year = 1 : 1,334647759. bahan dasar yang dibutuhkan sebesar 4.194.500 kg (tahun pertama) dan 5.600.00 kg (tahun kedua). Total biaya pekerja pada tahun pertama sebesar Rp.900.000.000,- dan 1,2 milyar rupiah pada tahun kedua. sedangkan pada alternatif 2 yang mengharapkan penjualan pada tahun pertama sebesar 140.000 unit dan tahun kedua 180.000 unit dengan total biaya yang sama selama dua tahun dengan alternatif pertama, perbandingan biaya yang dikeluarkan adalah 1st year : 2nd year = 1 : 1,80212979. Total bahan dasar yang dibutuhkan adalah sebesar 3.494.500 pada tahun pertama dan meningkat 1,802 kali pada tahun kedua dari jumlah bahan yang dibutuhkan pada tahun pertama. Total biaya pekerja pada tahun pertama sebesar 750 juta rupiah dan pada tahun berikutnya sebesar 1,35 milyar rupiah.

EXERCISE 2
Find annual Budget of any government agencies (either local or central) or private entities, and discuss budget items that of your interest provide comment. (attach the source).

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