What is a 'Common Size Financial Statement'?
A common size financial statement displays all items as percentages of a common base figure. This type of financial statement allows for easy analysis between companies or between time periods of a company. The values on the common size statement are expressed as percentages of a statement component, such as revenue.
Example:
PT. BAGAS PERKASA JAYA
Neraca Komparatif dalam Persentase Per-Komponen
Per 31 Desember 2009 dan 2010
(Dalam Ribuan Rupiah)
NERACA
|
31 Desember
|
Common-Size (%)
| ||
2009
|
2010
|
2009
|
2010
| |
AKTIVA
| ||||
Aktiva Lancar
| ||||
Kas
|
Rp 1.300
|
Rp 1.200
|
9,29
|
7,50
|
Piutang Dagang
|
Rp 1.200
|
Rp 1.000
|
8,57
|
6,25
|
Persediaan
|
Rp 2.200
|
Rp 2.600
|
15,71
|
16,25
|
Total Aktiva Lancar
|
Rp 4.700
|
Rp 4.800
|
33,57
|
30,00
|
Aktiva Tetap
| ||||
Tanah
|
Rp 2.300
|
Rp 3.700
|
16,43
|
23,13
|
Gedung
|
Rp 4.000
|
Rp 4.000
|
28,57
|
25,00
|
Mesin
|
Rp 4.000
|
Rp 5.000
|
28,57
|
31,25
|
Akumulasi Depresiasi
|
Rp(1.000)
|
Rp(1.500)
|
(7,14)
|
(9,38)
|
Total Aktiva Tetap
|
Rp 9.300
|
Rp11.200
|
66,43
|
70,00
|
Total Aktiva
|
Rp14.000
|
Rp16.000
|
100%
|
100%
|
PASIVA (UTANG & MODAL)
| ||||
Utang Lancar
|
Rp 2.500
|
Rp 2.200
|
17,86
|
13,75
|
Utang Jangka Panjang
|
Rp 4.500
|
Rp 6.000
|
32,14
|
37,50
|
Modal
|
Rp 7.000
|
Rp 7.800
|
50,00
|
48,75
|
Total Utang & Modal
|
Rp14.000
|
Rp16.000
|
100%
|
100%
|
PT. BAGAS PERKASA JAYA
Laporan Laba-Rugi Komparatif dalam Persentase Per-Komponen
Per 31 Desember 2009 dan 2010
(Dalam Ribuan Rupiah)
LABA-RUGI
|
Tahun
|
Common-Size (%)
| ||
2009
|
2010
|
2009
|
2010
| |
Penghasilan
|
Rp 150.000
|
Rp 200.000
|
100%
|
100%
|
Harga Pokok Penjualan
|
Rp (50.000)
|
Rp (60.000)
|
(33,33)
|
(30,00)
|
Laba Kotor
|
Rp 100.000
|
Rp 140.000
|
66,67
|
70,00
|
Biaya Pemasaran
|
Rp (25.000)
|
Rp (34.000)
|
(16,67)
|
(17,00)
|
Biaya Administrasi
|
Rp (20.000)
|
Rp (28.000)
|
(13,33)
|
(14,00)
|
Biaya Bunga
|
Rp (10.000)
|
Rp (14.000)
|
(6,67)
|
(7,00)
|
Laba Sebelum Pajak
|
Rp 45.000
|
Rp 64.000
|
30,00
|
32,00
|
Pajak (15%)
|
Rp (6.750)
|
Rp (9.600)
|
(4,50)
|
(4,80)
|
Laba Bersih
|
Rp 38.250
|
Rp 54.400
|
25,50
|
27,20
|
Abiyyu Dzaky Wicaksono
C1L014040
Akuntansi Internasional
Universitas Jenderal Soedirman
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