Soal Manajemen Keuangan

1.  Periode Perputaran
Bahan Baku
    Uang Muka                                      7
    Pemakaian                                       4
    ---------                                          5
    Barang Jadi                                      2
    Piutang                                            5
                                                        ______
                                                           23


Bahan Baku Pembantu
     ---------                                        4
     ---------                                        5
     ---------                                        2
     ---------                                        5
                                                     ______
                                                         16


Bahan Baku        = 20 X 500.000 X 23   =  23.000.000
Bahan Pembantu = 20 X 75.000 X16     =  2.400.000
Upah                  = 20 X 150.000 X  1    =  3.000.000
B.ali                    =  3000.000/30  X 16    =   1.600.000
Pas Bag              =                                           3.800.000
                                                              ________________
                                                                       33.800.000


Penjualan                      =      500                                     700
Keuntungan 20%          =      100                                     140
Rata2 Pengumpulan       =  (50% X 10)               (40%X10) X (60% X 60)          
Piutang                         =   5+20/25                                  40
Perputaran Piutang       =   360 : 25 = 14                       360 : 40 = 9                     
Rata2 Potong              =    500 : 14 = 36                       700 : 9 = 78
Biaya Modal               =    15%X36 = 5,4                     16% X 78 = 12,48
Piutang Tak Tertagih  =     1% X 500 = 5                     15 X 700 = 7


Manfaat
  Penambahan Biaya Modal
  12, 48 - 5,4                                                              7,08
  Penambahan Kerugian
   ( 7-5 )                                                                         2
                                                                               __________
 Jumlah                                                                        9,08

Manfaat Bersih                                                         30,92 Juta