ANALISA USAHA ABON IKAN LELE

Biaya Tetap
No
1
2
3
4
5
6
7
8
9
10
11

Jenis
Kendaraan Operasional (Motor)
Bangunan
Mesin pengepresan minyak
Penggorengan besar + Tirisan + Sutil
Kompor gas
Tabung gas
Dandang besar
Tampah
Loyang
Blender
Mesin Saeler

Jadi Total biaya tetap adalah

jumlah/unit
1 unit
1 Unit
1 unit
1 unit
1 unit
1 unit
1 unit
1 unit
1 unit
1 unit
1 unit

Rp

Harga/Unit
Nilai Investasi
Rp
Rp
15,000,000
15,000,000
150,000,000
150,000,000
3,000,000
3,000,000
550,000
550,000
400,000
400,000
300,000
300,000
250,000
250,000
20,000
20,000
20,000
20,000
250,000
250,000
300,000
300,000
Total Investasi
170,090,000

12,845,000

Biaya Variabel
No
1
2
3
4
5
6
7
8
9

Uraian

Ikan Lele Segar

Gula Merah
Gula Pasir
Minyak Goreng
LPG
Bumbu-Bumbu
Plastik Kemasan
Tenaga Kerja
Lain - Lain

Jumlah

Satuan

4000
66
12
24
6
1
1
5

Harga (Rp)

17000
12000
15000
16000
16500
300000
100000
1500000
TOTAL

Kg
Kg
Kg
Kg
Tabung
Paket
Paket
Orang

Biaya Variabel selama 1 tahun

12

TOTAL BIAYA PRODUKSI

Total Biaya Produksi = Biaya Tetap
+ Biaya Variabel
Rp
12,845,000 + Rp 929,460,000
Rp
942,305,000
PENJUALAN
Rendemen yang diperoleh dari berat awal 55% = 55/100 x 4000 Kg = 2200 kg
1 tahun 12 kali produksi = 2200 x 12 = 26400 Kg
Harga Abon Ikan Lele/kg
Rp
43,500 X 26400 Kg

77455000

Rp1,148,400,000
Rp
942,305,000
Rp
206,095,000
R/c Ratio
BEP Produksi
BEP Harga
Keuntungan/Bulan
Payback periode

Rp

PERHITUNGAN IRR
net cost flow
0
1
2
3
4
5
Jumlah Total
NPV

170,090,000
206,095,000
204,005,000
206,095,000
206,095,000
206,095,000

1.2
21,662
35,693
17,174,583
9.9 Bulan

df 12%

NPV at
df 12%
0.893
0.797
0.712
0.636
0.567

184,013,393
162,631,537
146,694,350
130,977,098
116,943,838
741,260,216.22
571,170,216.22

percobaan 1
df 320%
0.238
0.057
0.013
0.003
0.001

UE
(Tahun)
10
15
10
2
2
2
2
2
2
2
2

Jumlah Harga
Rp
68000000
792000
180000
384000
99000
300000
100000
7500000
100000
77455000
929460000

Penyusutan
Rp
1,500,000
10,000,000
300,000
275,000
200,000
150,000
125,000
10,000
10,000
125,000
150,000
12,845,000

tahun

item

benefit
hasil penjualan
benefit kotor
df disconted gross benefit
cost
ko
biaya operasional
biaya pemeliharaan
df disconted gross cost
repegment
gross benefit
pajak
net benefit
df 12%
NPV
B/C
IRR

170,090,000

170,090,000

percobaan 1

percobaan 2
NPV

49,070,238
11,564,909
2,781,760
662,324
157,696
64,236,927
-105,853,073

percobaan 3

tahun dalam Rp 000

2

1,148,400,000

1,146,310,000

1,148,400,000

1,148,400,000

1,148,400,000

1,148,400,000
1,025,357,142.86

1,146,310,000
913,831,313.78

1,148,400,000
817,408,436.59

1,148,400,000
729,828,961.24

1,148,400,000
651,633,001.11

942,305,000

942,305,000

942,305,000

942,305,000

942,305,000

841,343,750

751,199,777

670,714,086

598,851,863

534,689,163

206,095,000

204,005,000

206,095,000

206,095,000

206,095,000

0.893
184,013,393

0.797
162,631,537

0.712
146,694,350

0.636
130,977,098

0.567
116,943,838

hitung IRR
12
677,023,289.48
0.84
308
259.84
320.00

4,138,058,855.57

3,396,798,639
3,226,708,639

741,260,216
571,170,216
1.282
320.00