Rencana Anggaran Biaya (RAB) Selama 1Tahun tentang Pabrik Tempe

1.Bahan baku penolong  
   a.Bahan baku  : kacang kedelai                                                            Rp  110.000.000,00

   b.Bahan pembantu  : pengawet,dll                                                       Rp    30.000.000,00

   c.Bahan penunjang produksi   : plastik,dll                                             Rp    50.000.000,00 +

                                                                                                                              Rp 190.000.000,00

2.Gaji / upah :

   a.Pimpinan  : 1 x  Rp 1.500.000,00 x 12                                                 Rp  18.000.000,00

   b.Tenaga terampil   : 12 x Rp 950.000,00 x 12                                      Rp 136.800.000,00

   c.Tenaga biaya   : 7 x Rp 300.000 x 12                                                  Rp  25.200.000,00   +
                                                                                                                            Rp 180.000.000,00

3.Penyusutan :

   a.Bangunan 5%  : 5% x Rp 50.000.000,00                                                Rp   2.500.000,00

   b.Mesin-mesin 10%  : 10% x   Rp 70.000.000,00                                     Rp    7.000.000,00    

   c.Kendaraan dan ATK : 2 x Rp 45.000.000,00 (pick up)                            Rp  93.000.000,00  +

                                             1 x Rp 3.000.000,00 (komputer)                                                 

                                                                                                                                 Rp  102.500.000,00

4.Bunga modal pinjaman:

   a.Pinjaman modal investasi  ( Bank BRI )                                                 Rp  250.000.000,00

   b.Pinjaman modal  kerja                                                                            Rp  100.000.000,00

   c.Bunga modal  investasi       : 12% x Rp 250.000.000,00                         Rp    30.000.000,00  +  

                                                                                                                                  Rp 380.000.000,00

5.Biaya lain-lain:

   a.Listrik          : Rp 200.000,00 x 12                                                           Rp   2.400.000,00

   b.Air               : Rp 300.000,00 x 12                                                           Rp   3.600.000,00

   c.Asuransi                                                                                                  Rp      500.000,00  

   d.Pajak          : Rp 15% x Rp 190.000.000,00                                             Rp 28.500.000,00

   e.Promosi                                                                                                   Rp   2.200.000,00

   f.Administrasi                                                                                             Rp  6.000.000,00  

   g.Perawatan gedung dan mesin                                                                Rp 10.000.000,00  +

                                                                                                                                    Rp   53.200.000,00

      Jumlah seluruh anggaran biaya                                                                            Rp 700.000.000,00