LE-30

BREAK EVEN POINT
PABRIK PEMBUATAN ASAM FENIL ASETAT DARI BENZIL SIANIDA DAN ASAM SULFAT
DENGAN KAPASITAS PRODUKSI 1.000 TON/TAHUN

Gambar LE.1 Grafik Break Even Point (BEP) Pabrik Pembuatan Asam Fenil Asetat
dari Benzil Sianida dan Asam Sulfat

71 1.546.05 3.198. 200.1226 0. 878.418. 036.541.615 33.849.3 65.538 51.863.6 10.246.487.583.965 .129 83. 814.421.841.513 27. 122.019.984.955.496.322 69.849.306 7.2 32.221)  IRR = 30.1594 0.574.589.095.861.18 Data Perhitungan IRR Tahun 0 1 2 3 4 5 6 7 8 9 10 Laba Sebelum Pajak Pajak Laba Sesudah Pajak Depresiasi - - - - 38.1153 0.328 17.752.762.1979 0.00000 0.0 59. (120.787.739 25.862.25 4.765 39.315.24 7.501 37.487 7.54 4. 516.672.6 31.662 15.406 9.849.559 15.849.5 94.250.596  × ( 31% − 30% ) IRR = 30 % +   12.78 8. 293. 245 559.503 4. diperoleh nilai IRR :   12.221) .196.125. 417.2 50.466.4448 0.32 4.596 P/F pada i = 31% 1.030.148.849.250. 321.308 47.049.3 16. 805.360 18.267 1.271.48 5.250.250.25 8.487 7.LE-31 Tabel LE. 948.1510 0.42 3.0880 0.801.250. 650.754 75.487 7.203.526.713 5. 952.37 2.173. 199.754.877 65.259.083 Net Cash Flow 7.328 51.4552 0.097.546 11.496.693.527) 26.272.115 60.364 43.435) 21. 674.3 01.665.297 20.2072 0.042 91.984. 387.530 64.0 01.251 47.782 6. 021.5827 0. 565.3501 0. 912.808.693.483 22.0 53. 268.928. 660.364 834.016 71.790.734 42.268. 389.019.94 5.849.512 55. 122.691.693.102 40.487 (120.57 1.849.556 6.040.569 P/F pada i = 30% PV pada i = 30% 1.126 22.666 12. 021.189.628 53.788.810.487 7.391 18.33 1.936.578 2.487 7.18 %.7634 0.3396 0.537.250.4 55.487 7.792.127.487 7.250.877 36.607.241.2592 0.2693 0. 041 (57.933.17 0.014 30.879. 490.716.33 8.849.849. 409.0000 0.572.860. 490.2 50.062.0725 Total Dengan cara interpolasi.391 58.464 27.487 7.993.025 48.635 1. 169.849.374 8. 091.250. 980.596 − (−57.711 14.0943 0.720 12.202 62.736.50 6.487 7.841 43.395.0672 Total PV pada i = 31% (119.5917 0.33 2.527) 34.692 14.495 10.095.641.407.092 57.354 12.019.7692 0.