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rnnn lltur

        *Farmula flrlargrn
                           f(asar = ffarga                                                                       r fB0
                                  Harga Juai

        *Fnrmufa ltlarftrrp
                            = Harya JuaI                                  - Harsa Eeif x f 00
                                                            ffarga EeIi:



             Produk &                             Harga Jual      Harga Beli                   Peratus            Purata %
                                                                                                         {o/o)
             Perkhidmatan                         (RM}           iRM)                          Margin Kasar       Margin Kasar


               Fut-         tr                    ,1, ao            i2 .u        t)               .r <'/


              flirrt .1utrt                        tm               0.60                          46     11"1u

             Se..yi( S,vrrrlr*3                   t.c?0              o{0                           5tt7*           s3 3r /,
             .l{   r   v   lr    Pein   i          o 20             a'os                         1b'/o

             Sr,,r'5 f';'lastat                    A,lO             o a3                         107.




       Purata %ttargln Kasar                 =_53         .3 3

       TPM   (RM)                =          Kos operasi
                                            o/oMargin kasar I
                                                                    13.*
                                 G
                                            R.M                  (Jualan minimum yang perlu diperclehi)


                                                                     1
:4"'                                                                           i .: r',   ::
                                                                            - :-ti,4;
                                                                         ::t:i?:|,
Titik Pulang Modal {TPM} & Kos Operasi
                 - Pendekatan Titik Pulang Modal {TPM) - iaitu menentukan
                jumlah jualan minimum pemiagaan

                 - TPM (RM)     - Kos Operasi / margin kasar
                 i)'Kos Operasi Bulanan {dinyatakan dalam jumlah sebulanl}


                                                                              TAHUN
                        PERKARA
                                                               1                                2

              Promosi & Pengiklanan                    gfiw   ,    **
              Sewa Kedai
              uriliri                                  Lq"u   'S #
              Gaji Pekerja                                  r55i] -00
              EPF & SOCSO -                                 a{$-=$      D

              Perjalana n/Pe n gan gkuta n                   3r:s)"Go
              Alatulis/Peruhratam                            g:1#   "   #il
              Selengg ara/Keselamata n Premis

              lnsurans Tahunan Ferniagaan'*

              Yu   ran Audit/Seti ausaha
              Luar Jangka
                         JUIUILAH

             frContoh                                  :   6aji Pekerjo       R/tdlOOO    x O.135
             6aji Pekerjo      RJt/tlOOO   x    13.5                          = R[4 135 (EPF    e 5OC5O)
                                                100

                                           Modal Pusinsan Perniagaan                  :



                                           Kos Operasi (tahun pertama) x 3




     .-;l:
t-   iF! i
|    ':u'
I
.    RAmALAN JUATAN BULANAN 2 TAHUN (RM)

                                                   TPM




.       BELIAN STOK (LTHAT M/S 4)
.       KOS BELIAN= (100o/o - margin kasar) x ramalan jualan bulanan




    Stok Awal
    (lihat m/s 4)




    Kesernbilan
Kesepuiuh


Keduabelas




*       Trend   iu*{ut (ia*,ab persoclan berikai} :
           -    Bulan bila jualan menurun kenapa
           -    Euian bila jualan me.ningkat kenapa
           -    Bulan bila jualan nrendatar l.-enapa.




                                                               i'**,*.
=



    Perbelanjaan {Kos projek}:


    i) Pembelian Aset (Rujuk Fage           S)


      Mesin
      Peralatan & Helengkapan
      Perabut
      Komputer
      Papan Tanda
      Ubahsuai Premis
                    JUMLAII

    ii) Pelbagai Deposir

       Deposit Sewa

       Deposit Elektrik, Air Dan Telefon


       Lain-Lain

                    JUMLAH


       Yu ran PrOfesional (tihat m/s 8)
      Penubuhan Syarikat Sdn Bhd
      /Enterprise                                lU   0 -S*
      Yuran Guaman                               5006.o4
      Yuran Proses                               36a.00
      lnsurans Piniaman
                    JUMLAH

      Yuran Latihan Usahawan                     t6o o'd0
      Promosi (Pra 0nerasi                       20S0 'g g
      lnsurans Perni


      Modal Pusingan (lihat m/s 2)

                   :JUMLAH




                                - i':   l
Kos Projek & Pembiayaan
                                               KOS PROJET(
                    ASCT
               I    Uhahsuai Premis                                              ,0 00s " 0d
               2.   Mesin       {3                                  {fi;i}i
                                                                                b{,r{}.{/().
                                                                                6Aeo .(7o.
               5
               J.   Peralatan dan Kelengkapan &t*catA * $Oa '6r;
                                                        al'uY r l+'atu X
                                                                                                 ri,dG
               4.   Perabot                             iL'ft { ltll+,-i*o I{a.fl'r(ry
                                                                                        ?1
                                                                                                 L go4'.0'
               E
               J,   Komputer ,Y 4                                      *8* o .*te
               6.   Papan Tanda


                    DEPOS'T
               1    Deposit sewa                                                a-ao    * - 00
            2.      Deposit Elektrik, pifdan Telefon
            3.      Lain-lain
                    YUTAN' PfiOFT5'ON'AT
            I       Fendaftaran Pern iagaan/Syarika Sdn      Bh d                t{S* ; A&'
           2.       Yuran Cuaman/Lega Fee                                        9&o* "s*
           5
           J.       Yuran Pemprosesan                                                 9W ,*a
           4,       lnsurans Pinjaman


           l.       Yuran Latihan Usahawan
                                                                                  th?a ' #t,
           2.       Promosi dan Pengiklanan pra promosi                           naoa ,a o
           3.       lnsurans Perniagaan
           4.       Stok Awal
           5.       Modal Pusingan
                    JUTYTIAH PEM BIAYA,AN DT PEfr   LUI(AN


                                             HEIII/ANCAN
           I        Pemohon Pembiayaan (l 0%)
                                                                              {00 0   $* #tr
           2.       Pembiayaan               (90
                                                                                  #i) **
                                                      )

                                                                              Y0# #
                                             JUMT,AH                          6#a a$il sa




                                                ,:;;gi.                                                  --.*-+
                                                                                                            ..rii-E.
fiF?.$.                                         ',:lli?*t,
                                                                                                           i I t'.!,
}D

     * Yuran Pemprosesan                                            RM 350
     * Pendaftaran Perniagaan : Milikan Tunggal / Perkongsi:        RM lOO
                             SYarikat Sdn Bhd                        RM 3 000
     * Yuran Guaman : Pinjaman di bawah RM 100 000                   RM   9OO

                      Pinjaman RM 100 00 - RM 200 000                RM 3 000
                      Pinjamanmelebihi RM 200 000                    RM 5 000
     * Yuran Latihan : Pinjaman di bawah RM 200 000                  RM l 150

     * lnsuran Pinjaman : Bergantung kepada jumla]r fiqiaman dan umur pemohon.




     .   Bayaran balik pinjaman

         -Tempoh 7 tahun (84 bulan)
         -Kadar keuntungan 5olo setahun

     Contoh:

     Kos projek = RM100,000

     -Sumbangan usahawan 10olo daripada kos projek             RM10,00
     finJaman 90% daripada kos projek                          RM90,00

     Pengiraan bayaran balik pinjaman:

     Prinsipal                     :    RM90,00/84 bulan          = RM1,072
     Caj Perkhidrnatan @ 57o p.a   :    [RM90,00 x5o/o] I 72      = RM375

     lumlah ansuran   bulan        = RM1,072 +   RM375
                                   t= RMIE




                                              i-j':*,r,i .
                                              :..5B::

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Entrepreneurship

  • 1. rnnn lltur *Farmula flrlargrn f(asar = ffarga r fB0 Harga Juai *Fnrmufa ltlarftrrp = Harya JuaI - Harsa Eeif x f 00 ffarga EeIi: Produk & Harga Jual Harga Beli Peratus Purata % {o/o) Perkhidmatan (RM} iRM) Margin Kasar Margin Kasar Fut- tr ,1, ao i2 .u t) .r <'/ flirrt .1utrt tm 0.60 46 11"1u Se..yi( S,vrrrlr*3 t.c?0 o{0 5tt7* s3 3r /, .l{ r v lr Pein i o 20 a'os 1b'/o Sr,,r'5 f';'lastat A,lO o a3 107. Purata %ttargln Kasar =_53 .3 3 TPM (RM) = Kos operasi o/oMargin kasar I 13.* G R.M (Jualan minimum yang perlu diperclehi) 1 :4"' i .: r', :: - :-ti,4; ::t:i?:|,
  • 2. Titik Pulang Modal {TPM} & Kos Operasi - Pendekatan Titik Pulang Modal {TPM) - iaitu menentukan jumlah jualan minimum pemiagaan - TPM (RM) - Kos Operasi / margin kasar i)'Kos Operasi Bulanan {dinyatakan dalam jumlah sebulanl} TAHUN PERKARA 1 2 Promosi & Pengiklanan gfiw , ** Sewa Kedai uriliri Lq"u 'S # Gaji Pekerja r55i] -00 EPF & SOCSO - a{$-=$ D Perjalana n/Pe n gan gkuta n 3r:s)"Go Alatulis/Peruhratam g:1# " #il Selengg ara/Keselamata n Premis lnsurans Tahunan Ferniagaan'* Yu ran Audit/Seti ausaha Luar Jangka JUIUILAH frContoh : 6aji Pekerjo R/tdlOOO x O.135 6aji Pekerjo RJt/tlOOO x 13.5 = R[4 135 (EPF e 5OC5O) 100 Modal Pusinsan Perniagaan : Kos Operasi (tahun pertama) x 3 .-;l: t- iF! i | ':u' I
  • 3. . RAmALAN JUATAN BULANAN 2 TAHUN (RM) TPM . BELIAN STOK (LTHAT M/S 4) . KOS BELIAN= (100o/o - margin kasar) x ramalan jualan bulanan Stok Awal (lihat m/s 4) Kesernbilan Kesepuiuh Keduabelas * Trend iu*{ut (ia*,ab persoclan berikai} : - Bulan bila jualan menurun kenapa - Euian bila jualan me.ningkat kenapa - Bulan bila jualan nrendatar l.-enapa. i'**,*.
  • 4. = Perbelanjaan {Kos projek}: i) Pembelian Aset (Rujuk Fage S) Mesin Peralatan & Helengkapan Perabut Komputer Papan Tanda Ubahsuai Premis JUMLAII ii) Pelbagai Deposir Deposit Sewa Deposit Elektrik, Air Dan Telefon Lain-Lain JUMLAH Yu ran PrOfesional (tihat m/s 8) Penubuhan Syarikat Sdn Bhd /Enterprise lU 0 -S* Yuran Guaman 5006.o4 Yuran Proses 36a.00 lnsurans Piniaman JUMLAH Yuran Latihan Usahawan t6o o'd0 Promosi (Pra 0nerasi 20S0 'g g lnsurans Perni Modal Pusingan (lihat m/s 2) :JUMLAH - i': l
  • 5. Kos Projek & Pembiayaan KOS PROJET( ASCT I Uhahsuai Premis ,0 00s " 0d 2. Mesin {3 {fi;i}i b{,r{}.{/(). 6Aeo .(7o. 5 J. Peralatan dan Kelengkapan &t*catA * $Oa '6r; al'uY r l+'atu X ri,dG 4. Perabot iL'ft { ltll+,-i*o I{a.fl'r(ry ?1 L go4'.0' E J, Komputer ,Y 4 *8* o .*te 6. Papan Tanda DEPOS'T 1 Deposit sewa a-ao * - 00 2. Deposit Elektrik, pifdan Telefon 3. Lain-lain YUTAN' PfiOFT5'ON'AT I Fendaftaran Pern iagaan/Syarika Sdn Bh d t{S* ; A&' 2. Yuran Cuaman/Lega Fee 9&o* "s* 5 J. Yuran Pemprosesan 9W ,*a 4, lnsurans Pinjaman l. Yuran Latihan Usahawan th?a ' #t, 2. Promosi dan Pengiklanan pra promosi naoa ,a o 3. lnsurans Perniagaan 4. Stok Awal 5. Modal Pusingan JUTYTIAH PEM BIAYA,AN DT PEfr LUI(AN HEIII/ANCAN I Pemohon Pembiayaan (l 0%) {00 0 $* #tr 2. Pembiayaan (90 #i) ** ) Y0# # JUMT,AH 6#a a$il sa ,:;;gi. --.*-+ ..rii-E. fiF?.$. ',:lli?*t, i I t'.!,
  • 6. }D * Yuran Pemprosesan RM 350 * Pendaftaran Perniagaan : Milikan Tunggal / Perkongsi: RM lOO SYarikat Sdn Bhd RM 3 000 * Yuran Guaman : Pinjaman di bawah RM 100 000 RM 9OO Pinjaman RM 100 00 - RM 200 000 RM 3 000 Pinjamanmelebihi RM 200 000 RM 5 000 * Yuran Latihan : Pinjaman di bawah RM 200 000 RM l 150 * lnsuran Pinjaman : Bergantung kepada jumla]r fiqiaman dan umur pemohon. . Bayaran balik pinjaman -Tempoh 7 tahun (84 bulan) -Kadar keuntungan 5olo setahun Contoh: Kos projek = RM100,000 -Sumbangan usahawan 10olo daripada kos projek RM10,00 finJaman 90% daripada kos projek RM90,00 Pengiraan bayaran balik pinjaman: Prinsipal : RM90,00/84 bulan = RM1,072 Caj Perkhidrnatan @ 57o p.a : [RM90,00 x5o/o] I 72 = RM375 lumlah ansuran bulan = RM1,072 + RM375 t= RMIE i-j':*,r,i . :..5B::