• Minus Margin

    BKP adalah Barang Kena Pajak.

    • Jika barang kena pajak, maka Current Price termasuk PPN (Pajak Pertambahan Nilai) sesuai aturan yang berlaku (PriceInclude)
    • Jika barang tidak kena pajak, maka Current Price tidak termasuk PPN (PriceExclude)

    Last Cost adalah harga beli barang (cost) yang diperoleh saat penerimaan barang atau Receiving. Jika belum barang tersebut baru, dan belum pernah ada Receiving, maka nilai Last Cost adalah 0.

    Current Cost adalah harga beli (cost) yang berlaku saat itu, sesuai dengan Cost Change. Harga beli (cost) di Purchase Order (PO), akan mengambil dari Current Cost. Contoh, jika sekarang adalah tanggal 25 Mei 2018, suatu barang pernah dibuatkan Cost Change sebagai berikut

    • tanggal 5 Pebruari 2018 cost = Rp. 4.000,-
    • tanggal 10 Mei 2018, cost = Rp. 5.000,-
    • tanggal 1 Agustus 2018, cost = Rp. 8.000,-

    maka Current Cost = Rp. 5.000,-

    Current Price adalah harga jual (price) yang berlaku saat itu. Berikut contoh Price Change sesuai cost diatas

    • tanggal 5 Pebruari 2018, price = Rp. 6.000,-
    • tanggal 10 Mei 2018, price = Rp. 7.500,-
    • tanggal 1 Agustus 2018, price = Rp. 11.000,-

    maka Current Price sesuai Price Change diatas adalah Rp. 7.500,-

    Berikut rumus/formula untuk mengihtung margin:

        \[ Margin = ( \frac{PriceExclude - Cost}{PriceExclude} ) 100 \]

    Rumus/formula Price Exclude:

        \[ PriceExclude = \frac{Cost}{(100 - Margin) / 100} \]

    Cara menghitung margin sesuai gambar, adalah sebagai berikut

  • Describing Cheese

    As is the case with wine descriptions, the language of cheese relies almost exclusively on analogy: that is, “it tastes like caramel” or “it tastes grassy or floral.” Many naturally occuring and manufactured smells are evoked to describe wines: the same is true of fine table cheeses. Fruity and nutty, for example, are common

    Adapted from the original text, Cheese a connoisseur’s guide to the world’s best, by Max McCalman & David Gibbons.

  • Table Setting

  • Ice Cream

    Ice cream is a general term now applied to many frozen desserts. Ice cream in its original form is frozen dessert based on milk or cream, sometimes thickened with eggs. Other types of ice cream include semifreddo, parfait, Indian kulfi and Italian gelato, as well as ice creams made with yoghurt of bean curd. Sorbets and granitas are actually based on water ices and generally do not contain dairy products. These are usually made from fruit pulp or juice. Ice creams very from country to country as does the legislation concerning their commercial production.

    Adapted from the original text, Food The Essential A-Z Guide, by Kim Rowney, Lulu Grimes, Kay Halsey.

  • Burgundy

    Burgundy is not what most people choose to begin their journey with wine; but Burgundy is often where many of us find ourselves at the end. For Burgundy—Bourgognes in French —is the most spiritual of wines. Of all the wines in the world, it is the one that poses the deepest questions, and reminds us that the answers still lie in mystery. What is it about this wine from a small, almost secluded region that makes it so compelling? Above all, great Burgundies are stunningly complex. Drinking them can be an exercise in discernment, refinement, and delicious patience as subtle layer of flavor after subtle layer of flavor reveals itself. Indeed, Burgundy is most certainly the “quiet music” of wine—not the rap. The great Burgundies are also indisputably sensual. For centuries they have been described in the most erotic of ways, and sipping them has been compared, among other things, to falling in love. This sensuality extends beyond the wines’ provocatively primal aromas and flavors. The top Burgundies, white and red, have beguiling textures that melt over or dance upon the palate in ways that make them unforgettable. Unlike many types of wine, Burgundy’s physicality is trenchant.

    Adapted from the original text, Wine The Bible, by Karen MacNeil.

  • Milk

    Milk comes from cows, sheep and goats, its by-products include cheese, butter, cream, buttermilk, whey, yoghurt and sour cream. One of the most versatile ingredients, milk can be used in beverages, puddings, soups, sauces and ice cream. Different types of milk are identified either by labelling on the carton or, in some countries, by the colour of their lid. Milk in different coutries is treated differently and some milk may have vitamins, extra calcium or iron added to it.

    Adapted from the original text, Food The Essential A-Z Guide, by Kim Rowney, Lulu Grimes, Kay Halsey.

  • White Wine

    If a vintner is making white wine, he’s got to work cold and quick. If the grapes get to warm, they’ll loose acidity and their fresh flavors. If they are exposed too long to air, they’ll oxidize, just as a sliced apple does when left out on a plate; the turn brownish and develop nutty, aged flavors.

    Tannins are both color-contributing pigments and compounds that create a drying, astringent feel in the mouth, like that of oversteeped tea. These compounds occur naturally in many plants, such as grape skins, walnut skins, tea leaves, unripe fruits, and oak.

    So to make white wine from white grapes, a vintner might let the crushed grapes mingle with their juice in a cold container, like a chilled, stainless-steel tank, for a few hours to extract more aroma and flavor, or he might simply elect to press the grapes straightway with no skin contact at all. Skins and seeds contain tannins, elements that can give wines a dry, astringent feel. Although tannins can be desirable in red wines, they don’t feel too good in a nice, light white wine. So soon after crushing and maybe a quick cold soak, the winemaker lightly presses the juice out of the grapes and into a tank, leaving behind the grape skins and seeds.

    Adapted from the original text, The Complete Idiot’s Guide to Wine Basics, 2nd Edition, by Kim Rowney, by Tara Q. Thomas.