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b)

Working Capital Investment (WCI) WCI = 15% TCI (range : WCI = 10 20% dari TCI) FCI + WCI FCI + 15% . TCI = FCI

TCI = =

TCI 0,15 TCI TCI TCI = = = WCI = =

FCI : 0,85 (Rp 33.226.678.791,-) : 0,85 Rp 39.090.210.342,0,15 X Rp 39.090.210.342,Rp 5.863.531.551,= Rp 39.090.210.342,= Rp 5.863.531.551,-

Maka, Total Capital Investment (TCI) Working Capital Investment (WCI)

5.5

Perhitungan Biaya Produksi (Total Production Cost, TPC) Perhitungan biaya total production meliputi manufacturing cost dan

general expenses. a. Manufacturing Cost (MC) Manufacturing cost terdiri dari direct production cost, fixed charges dan plant over head. Biaya bahan baku dan gaji karyawan termasuk kedalam nilai direct production cost. Direct Production cost (DPC) / variabel cost : Bahan baku Operating labor, OL Pengawasan & perburuhan 10% OL Utilitas 10% TPC Rp 25.883.008.885 Rp 2.112.500.000 Rp Rp 211.250.000 0,10 TPC

Perawatan & perbaikan, M 4% FCI Operating supplies Biaya Laboratorium Patent & royalities 0,5% FCI 10% OL 1% TPC

Rp 1.329.067.152 Rp Rp Rp 166.133.394 211.250.000 0,01 TPC

Total Direct Production Cost (DPC) = Rp 29.913.209.431 + 0,01 TPC

Fixed charge (FC) : Depresiasi, meliputi : Mesin peralatan Bangunan Pajak Lokal Asuransi Financing (bunga) 1,5% FCI 0,5% FCI 2% TCI = Rp 498.400.182 = Rp 166.133.394 = Rp 781.804.207 10% FCI = Rp 3.322.667.879

Total fixed Charge (FC) Plant Overhead Cost (POC) POC

= Rp 4.769.005.662

= 7,5% dari TPC (range : 5- 15% dari TPC) = 0,075%

Sehingga, Manufacturing Cost (MC) : MC = DPC + FC + POC MC = (Rp29.913.209.431 + 0,11TPC) + Rp4.769.005.662 + 0,075TPC) MC = Rp 34.682.215.092 + 0,185 TPC

b. General Expenses (GE)