Bakpia 212
Bakpia 212
KETERANGAN
Mesin Oven
Kompor
Tabung Gas
Ember
Mesin Pengulen
Alat Cetak
Meja
Kursi
Bangunan
Lain-lain
FREKUENSI (2)
KUAN
UNIT
KUAN
1
1
1
1
1
1
1
1
1
1
Set
Set
Set
Set
Set
Set
Set
Set
Ruang
Set
2
2
2
5
1
10
1
4
20
1
4,750,000
141,200
100,000
4,991,200
5,000,000
UNIT
Unit
750,000
Unit
200,000
Unit
250,000
Unit
50,000
Unit
3,000,000
Unit
15,000
Unit
400,000
Unit
40,000
M2
500,000
Unit
500,000
TOTAL NILAI ASET
JUMLAH
(4=1x2x3)
1,500,000
400,000
500,000
250,000
3,000,000
150,000
400,000
160,000
10,000,000
500,000
16,860,000
UMUR
EKONOMIS
(TAHUN)
(5)
8
8
10
5
8
10
10
8
20
10
Depresiasi
NILAI
RESIDU
(6)
187,500
50,000
50,000
50,000
375,000
15,000
40,000
20,000
500,000
50,000
PENYUSUTAN
PER TAHUN
(7=(4-6)/5)))
PENYUSUTAN
3 BULAN
(8=7/4)
164,063
43,750
45,000
40,000
328,125
13,500
36,000
17,500
475,000
45,000
1,207,938
41,016
10,938
11,250
10,000
82,031
3,375
9,000
4,375
118,750
11,250
301,984
LAMPIRAN 2
PERHITUNGAN BIAYA BAHAN BAKU BAKPIA 212
PERIODE 1 JANUARI 2009 - 31 MARET 2009
VOLUME (1)
NO
KETERANGAN
KUAN
UNIT
FREKUENSI (2)
KUAN
UNIT
NILAI
PER UNIT
(3)
JUMLAH
(1x2x3)
50 Kg
50 Kg
1 Karung
2 Karung
25,000
35,000
1,250,000
3,500,000
50 Kg
50 Kg
4 Karung
5 Karung
25,000
35,000
5,000,000
8,750,000
50 Kg
50 Kg
2 Karung
2 Karung
25,000
35,000
2,500,000
3,500,000
50 Kg
50 Kg
3 Karung
25,000
5 Karung
35,000
TOTAL BIAYA BAHAN BAKU
3,750,000
8,750,000
12,500,000
NO
KETERANGAN
FREKUENSI (2)
JUMLAH
(1x2x3)
1,800,000
2,160,000
1,800,000
5,760,000
KETERANGAN
KUAN
UNIT
1 Orang
1 Orang
1 Orang
FREKUENSI (2)
KUAN
UNIT
12 Minggu
12 Minggu
12 Minggu
NILAI
PER UNIT
(3)
150,000
180,000
150,000
IA 212
JUMLAH
(1x2x3)
1,800,000
2,160,000
1,800,000
5,760,000
-
LAMPIRAN 3
PERHITUNGAN BIAYA OVERHEAD (BIAYA PABRIKASI) BAKPIA 212
PERIODE 1 JANUARI 2009 - 31 MARET 2009
VOLUME (1)
NO
KETERANGAN
FREKUENSI (2)
UNIT
NILAI
PER UNIT
(3)
JUMLAH
(1x2x3)
2
12
1
1
Liter
Kg
Kg
Paket
1
2
1
1
Set
Tabung
Set
Set
9,000
4,800
3,500
4,500
18,000
115,200
3,500
4,500
5
12
3
1
Liter
Kg
Kg
Paket
12
3
12
12
Set
Tabung
Set
Set
9,000
4,800
3,500
4,500
540,000
172,800
126,000
54,000
1
12
2
1
Liter
Kg
Kg
Paket
1
2
2
2
Set
Tabung
Set
Set
9,000
4,800
3,500
4,500
9,000
115,200
14,000
9,000
6
12
2
1
Liter
Kg
Kg
Paket
12
3
11
11
Set
Tabung
Set
Set
9,000
4,800
3,500
4,500
648,000
172,800
77,000
49,500
947,300
60,000
40,000
375,000
2,160,000
301,984
3,000,000
6,884,284
1 Set
12 Minggu
5,000
1 Rim
2 Paket
20,000
1 Set
3 Bulan
125,000
3 Orang
12 Minggu
60,000
1 Set
1 Paket
301,984
1 Set
12 Minggu
250,000
TOTAL BIAYA OVERHEAD (BIAYA PABRIKASI)
JUMLAH
12,500,000
5,760,000
6,884,284
25,144,284
1,500,000
23,644,284
300,000
23,344,284
KETERANGAN
FREKUENSI (2)
KUAN UNIT
KUAN
UNIT
NILAI
PER UNIT
(3)
JUMLAH
(1x2x3)
1 Orang
1 Set
3 Bulan
3 Bulan
500,000
250,000
1,500,000
750,000
2,250,000
1 Set
1 Paket
3 Bulan
40 Liter
100,000
4,500
300,000
180,000
480,000
2,730,000
KETERANGAN
I Penjualan Bersih:
1 Penjualan Produk Jadi (3 Bulan)
2 Komisi Penjualan
Penjualan Bersih (1-2)
II Harga Pokok Penjualan
III Laba Kotor (I-II)
IV Biaya Non Produksi:
1 Biaya Administrasi dan Umum
2 Biaya Pemasaran
Total Biaya Non Produksi (1+2)
V Laba Bersih (III-IV)
KUAN
UNIT
225 Doos
FREKUENSI (2)
KUAN
UNIT
12 Minggu
NILAI
PER UNIT
(3)
12,000
15%
JUMLAH
(1x2x3)
32,400,000
4,860,000
27,540,000
23,344,284
4,195,716
2,250,000
480,000
2,730,000
1,465,716
1
2
3
4
5
6
7
8
9
10
AKTIVA:
Kas di Perusahaan
Kas di Bank
Piutang Usaha
Persediaan Bahan Baku
Persediaan Produk dalam Proses
Persediaan Produk Jadi
Bahan Habis Pakai
Peralatan Produksi
Bangunan
Akumulasi Depresiasi
TOTAL AKTIVA
PASIVA:
1 Utang Usaha
2 Utang Jangka Panjang
Total Utang
Modal:
Modal (Awal)
Laba Periode Berjalan
Modal (Akhir)
TOTAL PASIVA
1-Jan-09
31-Mar-09
852,700
3,004,000
1,500,000
4,750,000
6,000,000
1,500,000
300,000
75,000
6,860,000
6,860,000
10,000,000 10,000,000
(301,984)
21,610,000 29,789,716
-
1,714,000
5,000,000
6,714,000
21,610,000
21,610,000
21,610,000
21,610,000
1,465,716
23,075,716
29,789,716
bahan baku
hpp
hpp
aset
aset
aset
aset
lr
modal awal + laba periode berjalan
ode berjalan
3 BULAN
12 BULAN
32,400,000
4,860,000
27,540,000
23,344,284
4,195,716
129,600,000
19,440,000
110,160,000
93,377,138
16,782,863
2,250,000
480,000
2,730,000
1,465,716
9,000,000
1,920,000
1,589,633
12,509,633
4,273,229
146,572
1,319,144
427,323
3,845,907
Lampiran 4
TABEL ANGSURAN KREDIT 5 TAHUN
Utang
12 Thn Kredit
Bunga
Tahun I
II
Pokok
49,136
49,955
Bunga
83,333
82,514
132,469
4,950,864
Angsuran
Saldo
5,000,000
Tahun II
Pokok
Bunga
Angsuran
Saldo
4,353,199
Tahun III
Pokok
Bunga
Angsuran
Saldo
3,564,495
Tahun IV
50,788
51,634
52,495
53,370
54,259
81,682
80,835
79,975
79,100
78,210
132,469
132,469
132,469
132,469
132,469
4,900,909
4,850,121
4,798,487
4,745,993
4,692,623
II
59,916
60,915
IV
62,962
64,011
VI
65,078
IX
XI
55,163
56,083
57,017
57,968
58,934
77,306
76,387
75,452
74,502
73,536
942,832
132,469
132,469
132,469
132,469
132,469
132,469
1,589,633
4,638,364
4,583,201
4,527,118
4,470,100
4,412,133
4,353,199
VII
66,163
VIII
VIII
67,266
IX
XI
68,387
69,527
70,685
XII
Total
XII
646,801
Total
71,863
788,704
71,555
70,539
69,507
68,458
67,391
66,306
65,204
64,083
62,943
61,784
60,606
800,929
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
1,589,633
4,293,283
4,232,368
4,170,438
4,107,476
4,043,464
3,978,386
3,912,223
3,844,957
3,776,571
3,707,044
3,636,359
3,564,495
II
73,061
74,279
III
75,517
IV
76,775
78,055
VI
79,356
VII
80,679
VIII
82,023
IX
XI
83,390
84,780
86,193
XII
Total
87,630
961,738
59,408
58,191
56,953
55,694
54,414
53,113
51,791
50,446
49,079
47,689
46,276
44,840
627,895
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
1,589,633
3,491,434
3,417,155
3,341,638
3,264,863
3,186,808
3,107,452
3,026,773
2,944,750
2,861,360
2,776,580
2,690,387
2,602,757
89,090
90,575
Bunga
43,379
41,894
Tahun V
61,930
VII
72,553
Pokok
2,602,757
III
VI
132,469
II
Saldo
132,469
Angsuran
2.695970139
IV
III
5 Pembagi
60 Angsuran
III
IV
VI
VII
VIII
IX
XI
XII
Total
92,085
93,619
95,180
96,766
98,379
100,018
101,685
103,380
105,103
106,855
1,172,735
40,385
38,850
37,290
35,703
34,091
32,451
30,784
29,089
27,366
25,615
416,898
1,589,633
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
2,513,667
2,423,092
2,331,008
2,237,388
2,142,209
2,045,443
1,947,064
1,847,046
1,745,360
1,641,980
1,536,877
1,430,022
II
III
IV
VI
VII
VIII
IX
XI
XII
Total
Pokok
108,636
110,446
112,287
114,159
116,061
117,996
119,962
121,961
123,994
126,061
128,162
130,298
Bunga
23,834
22,023
20,182
18,311
16,408
14,474
12,507
10,508
8,475
6,409
4,308
2,172
159,611
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
132,469
1,589,633
1,321,387
1,210,940
1,098,653
984,495
868,434
750,438
630,476
508,514
384,520
258,460
130,298
Angsuran
Saldo
1,430,022
(0)
1,430,022
Lampiran 5
PREDIKSI ARUS KAS BAKPIA 212
PERIODE UTANG (TAHUN I)
NO
KETERANGAN
I Penjualan Bersih:
1 Penjualan Produk Jadi
2 Komisi Penjualan
Penjualan Bersih (1-2)
II Harga Pokok Penjualan
III Laba Kotor (I-II)
IV Biaya Non Produksi:
1 Biaya Administrasi dan Umum
2 Biaya Pemasaran
3 Beban Pinjaman
Total Biaya Non Produksi (1+2)
V Laba Bersih (III-IV)
VI Pajak:
10%
VII Laba Setelah Pajak
i*(1-t)
VI Proceed (Net Cash Inflow)
PERHITUNGAN KELAYAKAN:
1 Investasi
2 Net Cash Inflow (NCI):
NCI Tahun 1
NCI Tahun 2
NCI Tahun 3
NCI Tahun 4
NCI Tahun 5
3 Parameter Kelayakan:
Net Present Value
Internal Rate of Return
Payback Periods
- Step 1 = (Investasi - NCI Tahun 1)
- Step 2 = (Step 1 x 12 bulan)
PESIMIS
5%
OPTIMIS
5%
123,120,000
18,468,000
104,652,000
88,708,281
15,943,719
129,600,000
19,440,000
110,160,000
93,377,138
16,782,863
136,080,000
20,412,000
115,668,000
98,045,994
17,622,006
8,550,000
1,824,000
1,589,633
11,963,633
3,980,086
9,000,000
1,920,000
1,589,633
12,509,633
4,273,229
9,450,000
2,016,000
1,589,633
13,055,633
4,566,373
398,009
3,582,078
1,430,670
6,220,685
427,323
3,845,907
1,430,670
6,484,514
456,637
4,109,735
1,430,670
6,748,343
(5,000,000)
(5,000,000)
(5,000,000)
6,220,685
6,471,322
6,471,322
6,471,322
6,471,322
6,484,514
6,748,343
6,748,343
6,748,343
6,748,343
6,748,343
7,025,363
7,025,363
7,025,363
7,025,363
11,786,959
124%
10 Bulan
0.8038
9.645
12,468,182
130%
9 Bulan
0.7711
9.253
13,149,404
135%
9 Bulan
0.7409
8.891
NO
KETERANGAN
I Penjualan Bersih:
1 Penjualan Produk Jadi
2 Komisi Penjualan
Penjualan Bersih (1-2)
II Harga Pokok Penjualan
III Laba Kotor (I-II)
IV Biaya Non Produksi:
1 Biaya Administrasi dan Umum
2 Biaya Pemasaran
3 Beban Pinjaman
Total Biaya Non Produksi (1+2)
V Laba Bersih (III-IV)
VI Pajak:
10%
VII Laba Setelah Pajak
i*(1-t)
VI Proceed (Net Cash Inflow)
PESIMIS
5%
SKENARIO
MODERAT
OPTIMIS
5%
129,276,000
19,391,400
109,884,600
93,143,695
16,740,905
136,080,000
20,412,000
115,668,000
98,045,994
17,622,006
142,884,000
21,432,600
121,451,400
102,948,294
18,503,106
8,977,500
1,915,200
1,589,633
12,482,333
4,258,572
9,450,000
2,016,000
1,589,633
13,055,633
4,566,373
9,922,500
2,116,800
1,589,633
13,628,933
4,874,173
425,857
3,832,715
1,430,670
6,471,322
456,637
4,109,735
1,430,670
6,748,343
487,417
4,386,756
1,430,670
7,025,363