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Keterangan = Extended credit = 1/12 x total penjualan 1 tahun

BEP = cukupan
DCF = cukupan
Ada perubahan asumsi - asumsi
" ini yang tak pake"

1. PERHITUNGAN BIAYA PRODUKSI


Equipment Cost
harga total
Bucket Elevator
$
1,658.48
Silo Bahan baku
$
616.34
Weighting feeder
$
4,000.00
Pompa input tangki
$
1,560.92
Melter
$
2,906.31
Tangki urea melt
$
24,653.71
Pompa input reaktor
$
1,951.16
Pompa salt
$
5,853.48
Reaktor
$
823,060.19
Cyclone reaktor
$
1,170.69
Cooler gas produk
$
2,054.48
Cooler off gas
$
23,413.89
Desublimer
$
96,088.25
Pneumatic Conveyor
$
265,173.18
Cyclone purging gas
$
1,560.22
Intermediate storage bin
$
547.86
Blower
$
28,131.20
Compressor
$
124,099.80
Scrubber
$
42,661.53
Furnace
$
551,554.86
Cooler produk
$
2,054.40
Silo produk
$
684.80
Total Equipment Cost
$
2,005,455.75

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A. TOTAL CAPITAL INVESMENT


A.1 Fixed Capital Investment
A.1.1 Purchase equipment Cost (PEC)
Equipment Cost
$
2,005,455.75
Biaya angkut smp plbhan
$
300,818.36
Asuransi Pengangkutan
$
20,054.56
Provisi bank
$
10,027.28
EMKL
$
200,545.58
Pajak bea masuk barang
$
401,091.15
Total PEC
$
2,937,992.67
A.1.2 Instalasi
Material
$
323,179.19
Buruh
1 manhour asing
20
1 manhour Ind
20,000
jumlah manhour
47007.88
Ongkos buruh asing
$
47,007.88
Ongkos buruh Indonesia

28,204,729,668.00

2,679,449,318.46

harga per alat


$
1,568.48
$
616.34
$
2,000.00
$
780.46
$
2,096.31
$
24,653.71
$
975.58
$
2,926.74
$
823,060.19
$
1,170.69
$
2,054.48
$
23,413.89
$
96,088.25
$
132,586.59
$
1,560.22
$
547.86
$
14,065.60
$
62,049.90
$
42,661.53
$
551,554.86
$
2,054.40
$
684.80

Biaya instalasi
Material
Buruh asing
Buruh Indonesia
Total Biaya Instalasi
A.1.3 Pemipaan
Material
Buruh
jumlah Manhour
Ongkos buruh Indonesia
Biaya Pemipaan
Material
Buruh Indonesia
Total Biaya Pemipaan
A.1.4 Instrumentasi
Material
Buruh
Jumlah manhour
Ongkos Buruh asing
Ongkos Buruh Indonesia
Biaya Instrumentasi
Material
Buruh asing
Buruh Indonesia
Total Biaya Instrumentasi
A.1.5 Isolasi
Material
Buruh
jumlah manhour
Ongkos buruh Indonesia
Biaya Isolasi
Material
Buruh Indonesia
Total Biaya Isolasi
A.1.6 Listrik
Material
Buruh
Jumlah manhour
Ongkos Buruh Indonesia
Biaya Listrik
material
buruh Indonesia
Total biaya Listrik
A.1.7 Bangunan
Luas bangunan
Harga bangunan
Biaya Bangunan
A.1.8 Tanah dan perbaikan
Luas tanah
harga tanah
Biaya tanah
A.1.9 Utilitas

$
$

323,179.19
47,007.88

616,978.46

3,102,520,263.48
451,275,674.69
2,679,449,318.46
6,233,245,256.63

22034.95
1,322,096,703.19
$

616,978.46

705,118.24

8813.98
8,813.98

5,922,993,230.28
1,322,096,703.19
7,245,089,933.47

502,396,747.21
$
$

705,118.24
8,813.98

88,139.78

6,769,135,120.32
84,614,189.00
502,396,747.21
7,356,146,056.54

7344.98
440,698,901.06
$

88,139.78

205,659.49

846,141,890.04
440,698,901.06
1,286,840,791.10

4406.99
264,419,340.64
$

205,659.49

1,974,331,076.76
264,419,340.64
2,238,750,417.40

4000
2,500,000.00
10,000,000,000.00
20000
1,500,000.00
30,000,000,000.00

Biaya Utilitas
$
A.1.10 Environmental
Biaya environmental
$
Physichal Plant Coct (PPC)
PEC
Instalasi
Piping
Instrumentasi
Insulasi
Listrik
bangunan
tanah
Utilitas
Environmental
Total PPC
$
A.1.11 Engineering & Construction
Biaya
$
Direct plant Cost (DPC)
Total DPC
$
A.1.12 Contractor's fee
Total
$
A.1.13 Contingency
Total
$
FIXED CAPITAL INVESMENT (FCI)
DPC
$
Contractor's fee
$
Contingency
$
Total FCI
A.2 Working Capital
A.2.1 Raw material Inventory
Urea
Penyimpanan
15 hari
Harga
Massa
Biaya penyimpanan
A.2.2 In Process Inventory
A.2.3 Product inventory
A.2.4 Available cost
A.2.5 Extended Credit
Working Capital
Raw material inventory
In process inventory
Product Inventory
Available cost
Extended Credit
Total WC
Plant start up
Total
$
TOTAL CAPITAL INVESTMENT
FCI
WC
Plant start-up

2,203,494.51

21,153,547,251.00

881,397.80

8,461,418,900.40

12,727,059.20

28,204,729,668.00
6,233,245,256.63
7,245,089,933.47
7,356,146,056.54
1,286,840,791.10
2,238,750,417.40
10,000,000,000.00
30,000,000,000.00
21,153,547,251.00
8,461,418,900.40
122,179,768,274.53

2,545,411.84

24,435,953,654.91

15,272,471.03

146,615,721,929.44

1,221,797.68

11,729,257,754.36

2,290,870.66

21,992,358,289.42

15,272,471.03
1,221,797.68
2,290,870.66

146,615,721,929.44
11,729,257,754.36
21,992,358,289.42
180,337,337,973.21

1,200.00
3437748
4,125,297,600.00
42,161,955.41
15,178,303,946.21
15,178,303,946.21
22,000,000,000.00
4,125,297,600.00
42,161,955.41
15,178,303,946.21
15,178,303,946.21
22,000,000,000.00
56,524,067,447.83
1,221,797.68

11,729,257,754.36
180,337,337,973.21
56,524,067,447.83
11,729,257,754.36

TCI

248,590,663,175.39

B. MANUFACTURING COST
B.1 Direct manufacturing cost
B.1.1 Bahan baku
Urea
75630456
Harga
Total harga
Katalis alumina
430
harga
37.35
Total harga
$
16,060.50
Total bahan baku
B.1.2 Labor Cost
Jabatan
Jumlah
Kepala regu
16
Operator
106
Total Labor Cost
B.1.3 Supervisi
Jabatan
Jumlah
Kepala bagian
2
Kepala seksi
5
Supervisi
B.1.4 Maintenance
Biaya
B.1.5 Plant Supplies
Biaya
B.1.6 Royalti&Patent
Kapasitas per tahun
25000 ton
Harga Produk
$
1.10
Penjualan per tahun
$
27,500,000.00
Total royalti & patent
$
825,000.00
B.1.7 Utilitas
Biaya
Total Direct Manufacturing Cost
Bahan baku
Labor Cost
Supervisi
Maintenance
Plant Supplies
Royalti&patent
Utilitas
TOTAL DMC
B.2 Indirect manufacturing cost
B.2.1 Payroll Overhead
B.2.2 Laboratorium
B.2.3 Plant Overhead
B.2 4 Packaging Product & Transportasi
Total IMC
B.3 Fixed Manufacturing Cost
B.3.1 Depresiasi
B.3.2 Property Tax
B.3.3 Asuransi
Total FMC

1,200.00
90,756,547,200.00

154,180,800.00
90,910,728,000.00
gaji/bulan
biaya /tahun
1,750,000.00
336,000,000.00
1,500,000.00
1,908,000,000.00
2,244,000,000.00
Gaji/bulan
Biaya/tahun
7,500,000.00
180,000,000.00
5,000,000.00
300,000,000.00
480,000,000.00
12,623,613,658.12
1,893,542,048.72

264,000,000,000.00
7,920,000,000.00
15,996,179,144.71
90,910,728,000.00
2,244,000,000.00
480,000,000.00
12,623,613,658.12
1,893,542,048.72
7,920,000,000.00
15,996,179,144.71
132,068,062,851.55
448,800,000.00
448,800,000.00
1,795,200,000.00
10,560,000,000.00
13,252,800,000.00
16,230,360,417.59
3,606,746,759.46
1,803,373,379.73
21,640,480,556.78

TOTAL MANUFACTURING COST


DMC
IMC
FMC
Total MC
C. GENERAL EXPENSE
C.1 Administrasi
C.1.1 Managemen salaries
Jabatan
jumlah
Manager Umum
1
Manager
2
Staff ahli
3
Kabag
3
Kasie
7
sekretaris
1
Karyawan non proses
10
Kepala regu (foreman)keamanan
4
Satpam
12
Sopir
3
Pesuruh
2
Cleaning Servise
2
Medis
1
Paramedis
3
Total managemen salaries
C.1.2 Legal fee & auditing
C.1.3 Peralatan kantor & komunikasi
Biaya administrasi
Managemen salaries
Legal fee&auditing
Peralatan kantor & Komunikasi
Total Biaya administrasi
C.2 Sales
C.3 Riset
C.4 Finance
General Expense
Administrasi
Sales
Riset
Finance
Total GE
TOTAL BIAYA PRODUKSI (PRODUCTION COST)
Manufacturing cost
General Expense
Production cost
2.ANALISA KELAYAKAN
2.A Keuntungan
biaya produksi
Penjualan produk/tahun
Keuntungan
Keuntungan sebelum pajak
Pajak Indonesia
Keuntungan setelah pajak

132,068,062,851.55
13,252,800,000.00
21,640,480,556.78
166,961,343,408.34

Gaji/bulan
Gaji/tahun
15,000,000.00
180,000,000.00
12,500,000.00
300,000,000.00
3,500,000.00
126,000,000.00
7,500,000.00
270,000,000.00
5,000,000.00
420,000,000.00
2,000,000.00
24,000,000.00
1,250,000.00
150,000,000.00
1,750,000.00
84,000,000.00
900,000.00
129,600,000.00
900,000.00
32,400,000.00
750,000.00
18,000,000.00
750,000.00
18,000,000.00
2,500,000.00
30,000,000.00
1,500,000.00
54,000,000.00
1,836,000,000.00
15,000,000.00
25,000,000.00
1,836,000,000.00
15,000,000.00
25,000,000.00
1,876,000,000.00
25,044,201,511.25
8,348,067,170.42
24,859,066,317.54
1,876,000,000.00
25,044,201,511.25
8,348,067,170.42
24,859,066,317.54
60,127,334,999.21
166,961,343,408.34
60,127,334,999.21
227,088,678,407.54

227,088,678,407.54
264,000,000,000.00
36,911,321,592.46
11,073,396,477.74
25,837,925,114.72

POS sebelum pajak


13.98
POS setelah pajak
9.79
2.B Return on Invesment
ROI sebelum pajak
20.47
ROI setelah pajak
14.33
2.C Pay Out Time
POT sebelum pajak
3.28
POT setelah pajak
4.11
2.D Break Even Point & Shut Down Point
2.D.1 Fixed manufacturing Cost
Depresiasi
16,230,360,417.59
Property Taxes
3,606,746,759.46
Asuransi
1,803,373,379.73
Total Fa
21,640,480,556.78
2.D.2 Variabel Cost
Raw material
90,910,728,000.00
Utilitas
15,996,179,144.71
Packaging & Transport
10,560,000,000.00
Royalties & Patent
7,920,000,000.00
Total Va
125,386,907,144.71
2.D.3 Regulated Cost
Labor Cost
2,244,000,000.00
Payroll Overhead
448,800,000.00
Supervisi
480,000,000.00
Laboratorium
448,800,000.00
General Expense
60,127,334,999.21
Maintenance
12,623,613,658.12
Plant supplies
1,893,542,048.72
Plant overhead
1,795,200,000.00
Total Ra
80,061,290,706.05
2.D.4 Penjualan Produk
Penjualan selama 1 tahun (Sa)
264,000,000,000.00
BEP
55.30
SDP
29.09
Discounted cash flow
FC
180,337,337,973.21
WC
56,524,067,447.83
CF
66,927,351,849.85
n
10
SV
18,033,733,797.32
Trial i
0.263266
ruas kiri
2.45156E+12
2.45156E+12

0
100

21.64 Fa
21.64

0
100

21.64 Va
147.02

125.38

0
100

45.658 0,3Ra
227.08

24.018

0
100

0 Sa
264
24.018
205.44

Grafik Analisa Ekonomi

Rupiah/tahun (x109)

0
100

80.06

300
280
260
240
220
200
180
160
140
120
100
80
60
40
20
0
0

10

20

30

40

50

60

70

Tingkat Produksi per tahun (%)

80

80

90

100

Rupiah/tahun (x109)

Grafik Analisa Ekonomi


300
280
260
240
220
200
180
160
140
120
100
80
60
40
20
0
0

10

20

30

40

50

60

70

Tingkat Produksi per tahun (%)

80

90

100

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