ANALISIS EKONOMI PABRIK TAHU

Basis perhitungan ekonomi:

1. Jumlah bulan kerja = 12 bulan/tahun
2. Jumlah hari kerja = 24 hari/bulan
3. Kebutuhan kedelai = 250 kg/hari = Rp.72.000,00 kg/tahun
4. Harga kedelai = Rp. 7.000,00 Rp/kg
5. Harga Jual Tahu Putih = Rp. 200,00 Rp/biji
6. Harga Jual Tahu Merah = Rp. 200,00 Rp/biji
7. Harga Jual Tahu Pong = Rp. 250,00 Rp/biji
8. Harga Limbah Tahu (cair) = Rp. 7.000,00 Rp/kg
Biaya Modal (Capital Investment)
Biaya Modal Tetap (Fixed Capital Investment - FCI)
1. Harga pembelian alat(Purchased Equipment Cost - PEC)
a. Mesin penggilang = Rp. 3.880.00,00
b. Penyaringan(Rp. 15.000/satuan) = Rp. 150.000,00
c. Biomassa Boiler Zhong Ding = Rp. 13.475.000,00
d. Tungku (Batu Tahan Api Sk 36 ) = Rp. 864.000,00
e. Tungku pemasak (mild steel ) = Rp. 4.000.000,00
f. Wadah pencetak = Rp. 180.000,00
TOTAL = Rp. 22.549.000,00
2. Pemasangan/Installation besarnya 10% PEC = Rp. 2.254.900,00
3. Pemipaan / Piping besarnya 10% PEC = Rp. 2.254.900,00
4. Instrumentasi besarnya 10% PEC = Rp. 2.254.900,00
5. Isolasi besarnya 8% PEC = Rp. 1.803.920,00
6. Listrik besarnya 10% PEC = Rp. 2.254.900,00
7. Bangunan (… m2)
Harga tanah 1 m2 Rp. 2.000.000,00 Luas tanah = 20 m2 Rp. 40.000.000,00
Total Physical Plant Cost (PPC) = Rp. 73.372.520,00
8. Direct Plan Cost (DPC) = Rp. 73.372.520,00
9. Contractor's fee = -

Total Fixed Capital Investment (FCI) = Rp. 73.372.520,00

BiayaModal Kerja (Working Capital Investment – WCI)
10. Raw material Inventory(1 bulan) = Rp. 42.000.000,00
11. Product Inventory(1 bulan Manufacturing cost) = Rp. 13.536.898,00
12. Extended Credit (1 bulan Sales (penjualan)) = Rp. 18.500.000,00
13. Available Cash(1 bulan Manufacturing cost) = Rp. 13.536.898,00
Total Working Capital Investment (WCI) = Rp. 87.573.797,00
Total Capital Investment (FCI + WCI) = Rp. 160.946.317,00

Biaya Produksi (Production Cost)

Biaya produksi terdiri dariManufacturing Cost dan General Expense.
Manufacturing Cost (MC)
a. Direct Manufacturing Cost
1. Biaya Bahan Baku Kedelai (1 tahun) = Rp. 84.000,00
2. Upah Tenaga Kerja (Labor) = Rp. 93.600.000,00
RincianGaji Karyawan
Jabatan Jumlah Gaji (Rp/bln) Gaji
(Rp/tahun)
Staff Produksi 3 Rp. 3.900.000 Rp. 46.800.000
Staff Pemasaran 2 Rp. 2.600.000 Rp. 31.200.000
Staff Keuangan 1 Rp. 1.300.000 Rp. 15.600.000
TOTAL 6 Rp. 7.800.000 Rp. 93.600.000
3. Perawatan / maintenance(6% FCI) = Rp. 4.402.351,00
4. Plant Supplies(15% maintenance) = Rp. 660.000,00
5. Utilitas = Rp. 24.300.000,00

Jenis Harga/satuan Jml/bln Biaya Biaya

(Rp/bln) (Rp/tahun)
Kayu bakar Rp. 15.000 125 Rp. Rp.
1.875.000 22.500.000
Rp. 1.500 100 Rp. 150.000 Rp.
Listrik
1.800.000
TOTAL Rp. 16.500 225 Rp. 675.000 Rp.
24.300.000

Total Direct Manufacturing Cost = Rp. 123.046.704

b. Indirect Manufacturing Cost
1. Payroll Overhead (10% labor cost) = Rp. 9.360.000,00
2. Laboratorium (5% labor cost) = Rp. 4.680.000,00
3. Plant Overhead (10% labor cost) = Rp. 9.360.000,00
4. Packaging dan transportasi (13% Sales) = Rp. 28.860.000,00

Total Indirect Manufacturing Cost = Rp. 52.260.000,00

c. Fixed Manufacturing Cost
1. Depresiasi (5% FCI) = Rp. 3.668.626,00
2. Property taxes (1% FCI) = Rp. 733.726,00
3. Asuransi (1% FCI) = Rp. 733.726,00
Total Fixed Manufacturing Cost = Rp. 5.136.076,00
Total Manufacturing Cost(MC) = Rp. 180.442.780,00

General Expense (GE)

1. Administrasi (2% Sales) = Rp. 4.440.000,00
2. Sales Expense (2% Sales) = Rp. 4.440.000,00
3. Research (3% Sales) = Rp. 6.660.000,00
4. Finance (10% x 25% x FCI + 15% x 50% x WCI) = Rp. 8.402.348,00
Total General Expense(GE) = Rp. 23.942.348,00
Total Production Cost (MC + GE) = Rp. 204.610.128,00

Keuntungan (Profit)
1. Total Penjualan/Sales (Sa)
Rincian total penjualan
No Produk Harga/satuan Kapasitas Kapasitas Penjualan
produksi/bulan produksi/tahun
1 Tahu Putih Rp. 200 12000 144000 Rp.
28.800,00
2 Tahu Merah Rp. 200 10000 120000 Rp.
24.000.00
0,00
3 Tahu Pong Rp. 150 10000 120000 Rp.
18.000.00
0,00
4 Limbah Tahu Rp. 7000 1800 21600 Rp.
151.200.0
00,00
TOTAL Rp.
222.000.0
00,00

2. Keuntungan sebelum pajak = Total Penjualan (Sa) – Biaya produksi

= Rp. 35.614.872,00
3. Pajak Pendapatan = 10% dari keuntungan sebelum pajak
 = Rp. 3.561.487
4. Keuntungan sesudah pajak = Keuntungan sebelum pajak – Pajak
= Rp. 32.053.385,00

Analisa Kelayakan
a. Percent Return on Investment (ROI)
Return on Investment sebelum pajak ( Prb ) = 48,54%
Return on Investment sesudah pajak ( Pra ) = 43,69%

b. Pay Out Time (POT)

POT sebelum pajak = 1,867769516
POT sesudah pajak = 2,05398628
c. Break Even Point (BEP) = 57,88%
1. Fixed Manufacturing Cost (Fa)
Depresiasi = Rp. 3.668.626,00
Property taxes = Rp. 733.725,00
Asuransi = Rp. 733.725,00
Total =Rp. 5.136.076,00
2. Variable Cost (Va)
Bahan baku = Rp. 84.000,00
Packaging + transport = Rp. 28.860.000,00
Utilitas = Rp. 6.300.000,00
Total = Rp. 35.244.000,00
3. Regulated Cost (Ra)
Tenaga kerja (labor) = Rp. 93.600.000,00
Payroll overhead = Rp. 9.360.000,00
Laboratorium = Rp. 4.680.000,00
General expense = Rp. 23.942.348,00
 Maintenance = Rp 4.402.351,00
Plant supplies =Rp. 660.000.353,00
Plant overhead = Rp. 9.360.000,00
Total = Rp. 146.005.052,00

4. Sales (Sa) =Rp. 222.000.000,00

d. Shut Down Point (SDP)
SDP = 51,80%