Professional Documents
Culture Documents
Keterangan
Bunga
Pajak
Sales (Sa)
n
:
:
:
:
Rp
24%
30%
492,750,000.00
2 tahun
No
1
2
3
4
5
6
7
8
9
Physic
Engineering and C
Direct Plant Cost [DPC] (
Contracto
Contingency (biaya
Size Fac
Fixed Ca
Manufacturing Cost
No
Direct manufacturing cost
1
2
3
4
5
6
7
Total direct manufacturing
Indirect manufacturing cos
1
2
3
4
Total indirect manufacturin
Fixed manufacturing cost
1
2
3
Total fixed manufacturing c
Total Manufacturing Cost
Working Capital
No
1
2
3
4
5
Total working capital
General Expanse
No
1
2
3
4
Total General Expanse
Production Cost
No
1
2
Total production cost
Analisa Keuntungan
No
1
2
Total Keuntungan
Profit Before Taxes
Pajak
Profit After Taxes
2
3
4
5
6
7
8
Total Regulated Cost
Manufacturing Cost
Jenis biaya pengeluaran
Direct manufacturing cost
Raw Material (Bahan baku dan pendukung)
Labor cost
Supervision cost
Maintenance cost
Plant Suppliest
Royalties and patent
Utility cost
Total direct manufacturing cost (DMC)
Indirect manufacturing cost
Payroll overhead
Laboratory
Plant overhead
Packaging and shipping
Total indirect manufacturing cost (IMC)
Fixed manufacturing cost
Depresiasi
Property Tax
Asurance
Total fixed manufacturing cost (FMC)
Total Manufacturing Cost
Working Capital
Jenis biaya pengeluaran
Raw material inventory
In process inventory
Product inventory
Extended credit
Available cash
Total working capital
General Expanse
Jenis biaya pengeluaran
Administrasi cost
Sales cost
Research dan development
Finance
Total General Expanse
Production Cost
Jenis biaya pengeluaran
Manufacturing Cost
General Expanse
Total production cost
Analisa Keuntungan
Komponen
Hasil penjualan
Total production cost
Total Keuntungan
Profit Before Taxes
Pajak
Profit After Taxes
Payroll overhead
Plant overhead
Supervision cost
Laboratory
General Expanse
Maintenance cost
Plant Suppliest
Total Regulated Cost
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Harga
50,000,000.00
71,500,000.00
15,000,000.00
6,000,000.00
5,000,000.00
5,000,000.00
30,000,000.00
12,500,000.00
7,500,000.00
202,500,000.00
40,500,000.00
243,000,000.00
Rp
Rp
Rp
Rp
48,600,000.00
24,300,000.00
24,300,000.00
340,200,000.00
Harga
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
61,500,000.00
21,525,000.00
5,381,250.00
34,020,000.00
5,103,000.00
1,230,000.00
15,375,000.00
144,134,250.00
Rp
Rp
Rp
Rp
Rp
4,305,000.00
4,305,000.00
19,372,500.00
4,305,000.00
32,287,500.00
Rp
Rp
Rp
Rp
Rp
34,020,000.00
3,402,000.00
3,402,000.00
40,824,000.00
217,245,750.00
Rp
Harga
11,070,000.00
Rp
Rp
Rp
Rp
Rp
12,300,000.00
12,300,000.00
9,225,000.00
9,225,000.00
54,120,000.00
Rp
Rp
Rp
Rp
Rp
Harga
14,782,500.00
49,275,000.00
24,637,500.00
24,637,500.00
113,332,500.00
Rp
Rp
Rp
Harga
340,200,000.00
54,120,000.00
394,320,000.00
Rp
Rp
Rp
Harga
217,245,750.00
113,332,500.00
330,578,250.00
Rp
Rp
Rp
Harga
492,750,000
330,578,250
162,171,750
Rp
Rp
Rp
162,171,750
48,651,525
113,520,225
Rp
Rp
Rp
Rp
Rp
Harga
34,020,000
3,402,000
24,637,500
3,402,000
65,461,500
Rp
Harga
21,525,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
4,305,000
19,372,500
5,381,250
4,305,000
113,332,500
34,020,000
5,103,000
207,344,250
Rp
Rp
Rp
Rp
Rp
Harga
11,070,000
4,305,000
15,375,000
1,230,000
31,980,000
Rp
Rp
Rp
Rp
Harga
113,520,225
34,020,000
24,637,500
172,177,725
Rekap Analisa
No
Uraian
1
Fixed Capital Investment
2
Manufacturing Cost
3
Working Capital
4
General Expanse
5
Total Capital Investment
6
Production Cost
7
Fixed Cost (Fa)
8
Regulated Cost (Ra)
9
Variable Cost (Va)
10 Sales (Sa)
11 Annual Cash Flow (CF)
12 Salvage Value (Sv)
13 Annual Cash Flow (CF)
14 Profit Before Taxes
15 Profit After Taxes
Keterangan
Bunga Bank
Bunga
Pajak
Sales (Sa)
n
Rp
Nilai
340,200,000.00
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
217,245,750.00
54,120,000.00
113,332,500.00
394,320,000.00
330,578,250.00
65,461,500
207,344,250
31,980,000
492,750,000
172,177,725
30,000,000
172,177,725
162,171,750
113,520,225
Rp
12%
24.25%
30%
492,750,000
2.00 tahun
Analisa Keuangan
Retun of Investment (ROI)
ROI before taxes =
Rp162,171,750.00
Rp340,200,000.00
47.67%
Rp113,520,225.00
Rp340,200,000.00
33.37%
Rp
1.73 tahun
Fixed capital investment
(Profit after taxes + 0,1.FCI)
Rp340,200,000.00
162,171,750 + 0.1 x
Rp
Rp340,200,000
113,520,225 + 0.1 x
2.31 tahun
BEP =
x 100%
BEP =
(Fa + 0.3Ra)
(Sa - Va - 0.7Ra)
x 100%
Rp127,664,775
Rp315,629,025
x 100%
BEP = 40.45%
x 100%
x 100%
SDP =
340,200,000.00
pital investment
er taxes + 0,1.FCI)
340,200,000
Rp
x 100%
Rp62,203,275.00
Rp315,629,025.00
x 100%
SDP = 19.71%
pital investment
ore taxes + 0,1.FCI)
0,200,000.00
Rp
0.3Ra
(Sa - Va - 0.7Ra)
340,200,000.00
Rp
608,753,681
DFC =
=
24.25%
Rp
608,802,170.04
index
1
2
3
Standar kelayakan
Minimum 11% (aries & newton, 1954)
Keterangan
investasi layak
investasi layak
(40% - 60%)
< BEP
> bunga bank (1,5 kali bunga bank)
investasi layak
investasi layak
investasi layak
Ra
127,664,775
304,785,750
Sa
Rp
0 Rp
492,750,000 Rp
SDP
65,461,500
558,211,500
Rp500,000,000
Rp400,000,000
Fa
Va
Rp / Tahun
Ra
Rp300,000,000
Sa
SDP
Rp200,000,000
Rp100,000,000
Rp-
0%
100%
% Kapasitas
2044099
8100000
11776000
639835
93460
10000
8000
6000000
80000
500000
Rp29,251,394
Rp146,257
Rp1,462,569,700