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

LE-31
Tabel LE.18 Data Perhitungan IRR
Tahun
0
1
2
3
4
5
6
7
8
9
10

Laba Sebelum
Pajak

Pajak

Laba Sesudah
Pajak

Depresiasi

38.965
.665.734
42.862.2
32.308
47.148.4
55.538
51.863.3
01.092
57.049.6
31.202
62.754.5
94.322
69.030.0
53.754
75.933.0
59.129
83.526.3
65.042
91.879.0
01.546

11.672.
199.720
12.841.
169.692
14.127.
036.662
15.541.
490.328
17.097.
389.360
18.808.
878.297
20.691.
516.126
22.762.
417.739
25.040.
409.513
27.546.
200.464

27.
293.466.014
30.
021.062.615
33.
021.418.877
36.
321.810.765
39.
952.241.841
43.94
5.716.025
48.33
8.537.628
53.17
0.641.391
58.48
5.955.530
64.33
2.801.083

Net Cash Flow

7.250.849.487
7.2
50.849.487
7.2
50.849.487
7.250.849.487
7.250.849.487
7.250.849.487
7.250.849.487
7.250.849.487
7.250.849.487
7.250.849.487

(120.496.
122.527)
34.54
4.315.501
37.271.
912.102
40.272.
268.364
43.572.
660.251
47.203.
091.328
51.196.
565.512
55.589.
387.115
60.421.
490.877
65.736.
805.016
71.583.
650.569

P/F
pada i =
30%

PV pada i = 30%

1.0000
0,7692
0,5917
0,4552
0,3501
0,2693
0,2072
0,1594
0,1226
0,0943
0,0725
Total

Dengan cara interpolasi, diperoleh nilai IRR :

12.693.019.596
( 31% 30% )
IRR = 30 % +
12.693.019.596 (57.984.095.221)
IRR = 30,18 %.

(120.496.
122.527)
26.57
1.487.483
22.05
3.790.391
18.33
1.936.559
15.25
4.788.354
12.71
1.792.495
10.607.928.374
8.860.
948.306
7.407.
674.782
6.198.
980.713
5.189.
814.666
12.693.019.596

P/F
pada i =
31%
1.00000
0,7634
0,5827
0,4448
0,3396
0,2592
0,1979
0,1510
0,1153
0,0880
0,0672
Total

PV pada i = 31%
(119.574.50
6.435)
21.268.3
16.711
14.125.6
10.406
9.395.42
3.556
6.259.24
7.503
4.173.37
2.578
2.787.25
8.267
1.861.78
8.635
1.246.32
4.364
834.752.
245
559.993.
041
(57.984.095.221)