Analisis keuangan
1. MODAL
A. Tetap
BANGUNAN
Sewa bangunan 9.000.000 (2 tahun)
Renovasi
Papan nama
Total
PERLENGKAPAN APOTEK
Gelas ukur 50 ml
Gelas ukur 100 ml
Corong diameter 7,5 cm
Termometer skala 100 C (Digital)
JUMLAH
18,000,000
236,000
250,000
19,276,000
JUMLAH
60,000
70,000
25,000
25,000
230,000
300,000
30,000
10,000
2,300,000
50,000
350,000
275,000
90,000
95,000
125,000
25,000
70,000
4,130,000
HARGA
2,295,000
2,200,000
1,600,000
275,000
900,000
3,400,000
1,350,000
300,000
750,000
262,000
715,000
400,000
3,700,000
350,000
100,000
110,000
200,000
19,687,000
PERIJINAN
Aktanotaris PSA/APA dan PSA/APING
Iuran anggota pertama IAI
Biaya perijinan
Materai 6000 (5)
Administrasi
JUMLAH
2,000,000
300,000
500,000
35,000
250,000
Total
PERLENGKAPAN ADMINISTRATIF
Stempel
Perlengkapan administrasi (straples, punch hole,
gunting, alat tulis, buku, cliper)
Blanko salinan resep
Blanko kwitansi
Blanko nota penjualan
Blanko surat pesanan
Pembungkus obat, kantong plastik dan etiket
Farmakope edisi 5
Total
3,085,000
JUMLAH
25,000
150,000
45,000
30,000
30,000
30,000
100,000
425,000
835,000
JUMLAH
85,312,460
C. Modal Cadangan
BARANG
Modal cadangan
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JUMLAH
20,000,000
D. Biaya Administrasi
BARANG
Pajak (1% dari pendapatan per tahun)
Administrasi lain
Total
JUMLAH
2,324,400
200,000
2,524,400
E. Biaya Berjalan
Barang
APA
APING
2 AA @750,000
Listrik, pulsa, air, dll
THR pegawai (4 pegawai)
Total
Perbulan
2,000,000
1,300,000
1,400,000
400,000
100,000
5,200,000
Pertahun
24,000,000
15,600,000
16,800,000
4,800,000
1,200,000
62,400,000
HT
GD
Koles
AU
=
=
=
=
Hari
10
8
3
3
3
3
3
Pengeluaran PX
25,000
30,000
50,000
5,000
10,000
10,000
10,000
Hipertensi
Gula Darah
Kolesterol
Asam Urat
B. Pengeluaran (Operasional)
Barang
Biaya Berjalan per bulan
Biaya Perbaikan per bulan
Administrasi per bulan
Total
C. Biaya variable (HPP)
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Jumlah
5,200,000
200,000
210,400
5,610,400
Jumlah
6,500,000
6,240,000
3,900,000
390,000
780,000
780,000
780,000
19,370,000
Obat
HV
OWA
RESEP
Indeks
1.15
1.3
1.4
Total
Pendapatan HPP
6,500,000
5,652,174
6,240,000
4,800,000
3,900,000
2,785,714
13,237,888
Pendapatan
19,370,000
19,563,700
19,857,156
20,254,299
20,861,928
21,696,405
22,781,225
24,148,098
25,838,465
27,905,543
30,417,041
33,458,745
286,152,604
HPP
13,237,888
13,370,267
13,570,821
13,842,237
14,257,504
14,827,805
15,569,195
16,503,347
17,658,581
19,071,267
20,787,681
22,866,449
195,563,042
Laba Kotor
6,132,112
6,193,433
6,286,335
6,412,061
6,604,423
6,868,600
7,212,030
7,644,752
8,179,885
8,834,275
9,629,360
10,592,296
90,589,562
BOP
5,610,400
5,610,400
5,610,400
5,610,400
5,610,400
5,610,400
5,610,400
5,610,400
5,610,400
5,610,400
5,610,400
5,610,400
67,324,800
BOP
67,324,800
67,324,800
67,324,800
67,324,800
67,324,800
67,324,800
67,324,800
Laba bersih
521,712
583,033
675,935
801,661
994,023
1,258,200
1,601,630
2,034,352
2,569,485
3,223,875
4,018,960
4,981,896
23,264,762
Laba Bersih
23,264,762
32,323,718
42,288,570
53,249,907
65,307,378
78,570,596
93,160,135
BiayaOperasional
BiayaVaria bel
1
Bruto
Rp 5,610,400
Rp 13,237,888
1
Rp 19,370,000
Rp. 17,722,025.95
Break Event Point dicapai jika pendapatan perbulan (26 hari kerja) mencapai
Rp. 17,722,025.95. Jadi, pendapatan per hari harus mencapai Rp. 681,616.38.
b. Pay Back Period
PBP
Total Investasi
Laba Bersih
Rp 152,325,460
Rp 23,264,762
investasi atau modal yang digunakan oleh Apotek Palagan Sehat. Berdasarkan
perhitungan, modal yang digunakan untuk membangun Apotek Palagan Sehat akan
kembali dalam jangka waktu 6 tahun 6 bulan.
c. Return of Investment
ROI
Laba Bersih
x 100 %
Total Investasi
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