BMC #059 – Analisis BMC Tokopedia
Artikel ini membongkar struktur strategik Tokopedia melalui Analisis BMC—menjelaskan bagaimana Tokopedia membina, menyampaikan dan menangkap nilai dalam pasaran e-dagang yang kompetitif di Indonesia.
Penyata kewangan (Financial Statements) akan disediakan selepas penyelerasan direkodkan. Dua jenis penyata kewangan utama:
balance sheet (penyata imbangan duga) – menunjukkan keseluruhan aset kedai makan; dan
income statement (penyata pendapatan) – menunjukkan perbelanjaan dan pendapatan dalam accounting period.
Net income akan ditambah ke owners’ equity account; Net losses akan ditolak dari owners’ equity account sebelum balance sheet disediakan.
Mari kita tengok contoh untuk menyediakan penyata kewangan termasuk penyelarasan bagi keseluruhan akaun Kedai Makan Terlolap Mato ni. Penyata kewangan ini adalah bagi tempoh accounting period satu (1) bulan.
Kita perlu membuat penyelarasan kepada:
Sebelum penyelarasan dilakukan, katakan nilai bagi food inventory adalah RM 15,000 – keseluruhan perbelanjaan bagi penyediaan makanan dan minuman pada bulan tersebut. Katakan, pada hujung bulan, nilai yang tinggal bagi food inventory yang tinggal adalah RM 1,500.
Jadi, kita boleh recognise cost of food sold dan food inventory dengan merekodkan penyelarasan berikut:
Cost of food sold RM 13,500 Food inventory RM 13,500
Credit kepada food inventory RM 13,500 menyebabkan pengurangan akaun food inventory kepada RM 1,500 (jumlah food inventory pada penghujung accounting period).
Peralatan dapur yang kita beli akan mengalami susut nilai. Yelah.. kuali pun lama-lama nipis dan bocor. Dapur pun lama-lama karat dan reput. Walau boleh guna lagi, pastinya nilainya dah berkurangan (salvage value). Ingat tak kita ada beli dapur RM 5,000. Katakan pakai 5 tahun maksimum dengan salvage value RM 300.
Mari kita kira susut nilai / depreciation dengan kaedah straight line method:
Cost - Salvage Value
Annual Depreciation = --------------------
Years
5,000 - 300
= -------------------
5
= 940/year
Monthly Depreciation = Annual Depreciation / 12
= 940 /12
= 78.33
Jadi, penyelarasan bagi susut nilai (kita bulatkan)
adalah:
Depreciation expense RM 78
Accumulated depreciation RM 78
Ok, katakan dalam contoh ni kita bayar sewa tiga (3) bulan terus RM 2,100. Jadi sebulan adalah 2,100 / 3 = RM 700. Jadi penyelarasan:
Rent Expense RM 700 Prepaid rent RM 700
Haritu kita beli dapur RM 5,000 tapi hutang sebanyak RM 4,000. Beli dengan hutang kan ke ada faedah. Katakan 10%:
Interest expense = (4,000 x 0.10 x 30) / 365
= 32.88
Jadi untuk kita recognise interest expense (bulatkan
ni untuk senang buat contoh):
Interest expense RM 33
Accrued interest RM 33
Mari kita tengok bil-bil perbelanjaan lain yang belum dibayar (unpaid bills) bagi kedai makan TERLOLAP MATO ni..
Laundry RM 500
Kitchen Fuel RM 100
Supplies RM 200
FBAds RM 1,000
Admin expenses RM 2,000
Repairs & maintenance RM 500
---------
Total RM 4,300
=========
Berdasarkan matching principle, perbelanjaan ini direkodkan
seperti berikut:
Laundry RM 500
Kitchen Fuel RM 100
Supplies RM 200
FBAds RM 1,000
Administrative expenses RM 2,000
Repairs & maintenance RM 500
---------
Accrued expenses RM 4,300
payable =========
Kita tengok balik akaun-akaun kita sebelum ni (di sini):
Cash (ASET) Food Inventory (ASET)
Dr. (+) | Cr. (-) Dr. (+) | Cr. (-)
-------------+------------ -------------+---------
(1) 5,000 | (2) 2,100 (6) 15,000 |
(4) 60 | (3) 1,000 -------------+---------
(11) 39,950 | (5) 20 15,000 |
| (7) 10,000
| (8) 100
| (9) 1,000
| (10) 200
| (14) 14,500
-------------+------------
45,010 | 28,920
- 28,920 |
-------------+------------
16,090 |
Prepaid Rent (LIABILITY)
Dr. (-) | Cr. (+)
-------------+------------
(2) 2,100 |
-------------+------------
2,100 |
Equipment (ASET) Accounts Payable (LIABILITY)
Dr. (+) | Cr. (-) Dr. (-) | Cr. (+)
-------------+------------ -----------+-----------
(3) 5,000 | (12) 14,500 | (6) 15,000
-------------+------------ -----------+-----------
5,000 | | 500
Notes Payable (LIABILITY) KakYa, Capital (EQUITY)
Dr. (-) | Cr. (+) Dr. (-) | Cr. (+)
-------------+------------ -----------+-----------
| (3) 4,000 | (1) 5,000
-------------+------------ -----------+-----------
| 4,000 | 5,000
Food Sales (REVENUE)
Dr. (-) | Cr. (+)
-------------+------------
| (4) 60
| (11) 39,950
-------------+------------
| 40,010
Cost of Food Sales (EXPENSES) Wages Expenses (EXPENSES)
Dr. (+) | Cr. (-) Dr. (+)| Cr. (-)
-------------+-------------- -----------+----------
(5) 20 | (7) 10,000 |
-------------+-------------- -----------+----------
20 | 10,000 |
Supplies Expense (EXPENSES)
Dr. (+) | Cr. (-)
-------------+--------------
(8) 100 |
-------------+--------------
100 |
Utilities (EXPENSES) Advertising (EXPENSES)
Dr. (+) | Cr. (-) Dr. (+) | Cr. (-)
-------------+--------------- ---------+-----------
(9) 1,000 | (10) 200 |
-------------+--------------- ---------+-----------
1,000 | 200 |
OK sekarang kita buat akaun penyelarasan. Balance bagi setiap akaun kita bawa kedepan (rekodkan baki dengan “Bal.”). Penyelerasan kita rekodkan dengan (A1)-(A5). Keseluruhan akaun kita rekodkan:
Cash (ASET)
Dr. (+) | Cr. (-)
-------------+------------
Bal. 16,090 |
-------------+------------
16,090 |
Food Inventory (ASET)
Dr. (+) | Cr. (-)
-------------+------------
Bal. 15,000 | (A1) 13,500
-------------+------------
15,000 | 13,500
- 13,500 |
-------------+------------
1,500 |
Prepaid Rent (LIABILITY)
Dr. (-) | Cr. (+)
-------------+------------
Bal. 2,100 | (A3) 700
-------------+------------
2,100 | 700
- 700 |
-------------+------------
1,400 |
Equipment (ASET)
Dr. (+) | Cr. (-)
-------------+------------
(3) 5,000 |
-------------+------------
5,000 |
Accumulated Depreciation (ASET)
Dr. (+) | Cr. (-)
-------------+------------
| (A2) 78
Accounts Payable (LIABILITY)
Dr. (-) | Cr. (+)
-----------+-----------
| Bal. 500
-----------+-----------
| 500
Accrued Expenses Payable (LIABILITY)
Dr. (-) | Cr. (+)
-----------+----------------
| (A5) Bal. 4,300
-----------+----------------
| 4,300
Notes Payable (LIABILITY)
Dr. (-) | Cr. (+)
-------------+------------
| Bal. 4,000
-------------+------------
| 4,000
Accrued Interest (LIABILITY)
Dr. (-) | Cr. (+)
-------------+------------
| (A4) 33
-------------+------------
| 33
KakYa, Capital (EQUITY
Dr. (-) | Cr. (+)
-----------+-----------
| 5,000
-----------+-----------
| 5,000
Food Sales (REVENUE)
Dr. (-) | Cr. (+)
-------------+------------
| Bal. 40,010
-------------+------------
| 40,010
Cost of Food Sales (EXPENSES)
Dr. (+) | Cr. (-)
-------------+--------------
Bal. 20 |
(A1) 13,500 |
-------------+--------------
13,520 |
Wages Expenses (EXPENSES)
Dr. (+)| Cr. (-)
------------+----------
Bal. 10,000 |
------------+----------
10,000 |
Supplies Expense (EXPENSES)
Dr. (+) | Cr. (-)
-------------+--------------
Bal. 100 |
(A5) 200 |
-------------+--------------
300 |
Utilities (EXPENSES)
Dr. (+) | Cr. (-)
-------------+---------------
Bal. 1,000 |
-------------+---------------
1,000 |
Advertising (EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
Bal. 200 |
---------+-----------
200 |
Depreciation Expenses(EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
(A2) 78 |
---------+-----------
78 |
Rent Expenses(EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
(A3) 700 |
---------+-----------
700 |
FBAds Expenses(EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
(A5) 1000 |
---------+-----------
1000 |
Admin Expenses(EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
(A5) 2000 |
---------+-----------
2000 |
Repair & Maintenance Expenses(EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
(A5) 500 |
---------+-----------
500 |
Interest Expenses(EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
(A4) 33 |
---------+-----------
33 |
Laundry Expenses(EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
(A5) 500 |
---------+-----------
500 |
Kitchel Fuel(EXPENSES)
Dr. (+) | Cr. (-)
---------+-----------
(A5) 100 |
---------+-----------
100 |
Untuk Trial Balance setelah penyelarasan:
Adjusted Trial Balance
Warung Terlolap Mato
-----------------------------------------------------------
Debit Balance Credit Balance
-----------------------------------------------------------
Cash 16,090
Food Inventory 1,500
Prepaid Rent 1,400
Equipment 5,000
Accumulated Depreciation 78
Accounts Payable 500
Accrued Expenses Payable 4,300
Notes Payable 4,000
Accrued Interest 33
KakYa, Capital 5,000
Food Sales 40,010
Cost of Food Sales 13,520
Wages Expenses 10,000
Supplies Expenses 300
Utilities 1,000
Advertising 200
Depreciation Expenses 78
Rent Expenses 700
FAds Expenses 1,000
Administrative Expenses 2,000
Repairs & Maintenance 500
Interest Expenses 33
Laundry Expenses 500
Kitchen Fuel 100
------- -------
53,921 53,921
======= =======
Ok balance dah. Ini maknanya akaun kita betul dan tak ada yang terlupa rekod. Fuhhhh!
Sekarang kita boleh buat Income Statement macam ni:
Income Statement
Warung Terlolap Mato
For a Period of 1 Month
-----------------------------------------------------------
Food Revenue 40,010
Expenses:
Cost of food sales 13,520
Wages expense 10,000
Supplies expense 300
Utilities 1,000
Advertising:
Banner 200
FBAds 1,000
Depreciation expense 78
Rent expense 700
Interest expense 33
Laundry expense 500
Kitchen fuel 100
Administrative expense 2,000
Repairs & maintenance 500 29,931
----- ------
Net Income 10,079
=======
Now, kita buat balance sheet pula. ia terdiri dari aset, liability dan equity. Equiti KakYa kini bertambah dari RM 5,000 + net income bagi bulan ni iaitu RM 5,000 + 10,079 = RM 15,079. Jadi, simplified balance sheet adalah macam ni:
Balance Sheet
Warung Terlolap Mato
For the Last Day of the Month
-----------------------------------------------------------
ASSETS
Cash 16,090
Food inventory 1,500
Prepaid rent 1,400
Equipment 5,000
Less:
Accumulated depreciation (78)
------
Total Assets 23,912
======
LIABILITIES AND OWNER'S EQUITY
Account payable 500
Accrued expenses payable 4,300
Notes payable 4,000
Accrued interest 33
KakYa, Capital 15,079
------
23,912
======
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