Jumat, 24 November 2017

PERKIRAAN DAN KEUNTUNGAN PENJUALAN




Disusun Oleh

Nama                 :           WINDASARI
NPM                  :           2C214271
Kelas                 :           4EB31
Dosen                :           EVAN INDRAJAYA




UNIVERSITAS GUNADARMA
BEKASI
2017




PT Anabatic Technologies Tbk
1.            Laporan Posisi Keuangan :


2.       
LAPORAN LABA-RUGI










3.       Laporan Ekuitas













TAHUN 2016

Debt to Asset Ratio     =          Total Liabilitas / Total Asset
=          1.901.982.065.402 / 2.660.040.152.796
=          0,525 = 52,5 %
Modal Sendiri             =          187.501.000.000
MA                              =          Bunga 10 %
Asset turnover             =          Penjualan bersih / Total Asset
=          4.127.143.385.727 / 2.660.040.152.796 = 1,2 = 2x
Pendapatan                 =          4.127.143.385.727


PERKIRAAN 2017
Penjualan/ Pendapatan           =          Naik 35 %
Assets turnover                       =          Naik 50 % = 3x
Laba Usaha (NOI)                  =          542.524.042.114
Tax                                          =          20 %


PERHITUNGAN 2017
A.          Total Sales                 =          Penjualan + ( Penjualan x % )
=          4.127.143.385.727  +  ( 4.127.143.385.727  x 20%)
=          4.127.143.385.727 + 825.428.677.145
=          4.952.572.062.872

B.           Assets (OA)               =          Total Sales / Assets Turnover
=          4.952.572.062.872 / 3
=          1.650.857.354.291

C.          Earning Power          =          NOI / OA
                                              =          542.524.042.114 / 1.650.857.354.291
=          32,9 %

D.          ROR jika tambahan assets dibelanjai dengan MA
EBIT                              =          542.524.042.114
Coupon  10%                 =          362.157.283.648
EBT                               =          180.366.758.466
Tax 20%                        =          36.073.351.693
EAT                               =          144.293.406.773
( 144.293.406.773 / 187.501.000.000) x 100%    = 77 %