NO

DESCRIPTION

MAX CAPACITY

200

200

200

OCCUPANCY

80%

80%

80%

PIECES AVERAGE
DAILY
MONTHLY

5.33
160

5.33
160

5.33
160

BUYING POWER

Rp

SALES TARGET
DAILY
MONTHLY

Rp
853,333
Rp 25,600,000

160,000

Rp

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

FORECASTING SALES TARGET

MONTH
4

Rp

200

200

200

200

200

80%

80%

80%

80%

80%

5.33
160

5.33
160

5.33
160

5.33
160

5.33
160

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

Rp

10

11

AVERAGE

12

200

200

200

200

200

80%

80%

80%

80%

80%

5.33
160

5.33
160

5.33
160

5.33
160

5.33
160

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

Rp

160,000

Rp
853,333
Rp 25,600,000

NO

MAX CAPACITY

OCCUPANCY

MONTH

DESCRIPTION

PIECES AVERAGE
DAILY
MONTHLY
YEARLY

BUYING POWER
SALES TARGET
DAILY
MONTHLY
YEARLY

II
200

220

80%

80%

5.33
160
1920

5.87
176
2112

Rp

160,000

Rp

160,000

Rp
Rp
Rp

853,333
25,600,000
307,200,000

Rp
Rp
Rp

938,667
28,160,000
337,920,000

MONTH
III

IV

AVERAGES

240

260

280

240

80%

80%

80%

80%

6.40
192
2304

6.93
208
2496

7.47
224
2688

6.4
192
2304

Rp

160,000 Rp

160,000 Rp

160,000

Rp

160,000

Rp
Rp
Rp

1,024,000 Rp
30,720,000 Rp
368,640,000 Rp

1,109,333 Rp
33,280,000 Rp
399,360,000 Rp

1,194,667
35,840,000
430,080,000

Rp
Rp
Rp

1,024,000
30,720,000
368,640,000

LAPORAN ARUS KAS

Keterangan
Stock Barang
Barang Terjual
Harga Jual
Jumlah

Rp
Rp

160,000
1,280,000 Rp

### Rp
960,000 Rp

3
36
7
160,000
1,120,000 Rp

HPP/unit
Jumlah HPP
Laba

Rp
Rp
Rp

110,000
880,000 Rp
400,000 Rp

### Rp
660,000 Rp
300,000 Rp

110,000
770,000 Rp
350,000 Rp

Hari
4/28/2015
4/29/2015
4/30/2015
5/1/2015
5/2/2015
5/3/2015
5/4/2015

1
50
8

2
42
6

Akun
Biaya Bahan Baku
Pendapatan
Biaya Bahan Baku
Pendapatan
Biaya Bahan Baku
Pendapatan
Biaya Bahan Baku
Pendapatan
Biaya Bahan Baku
Pendapatan
Biaya Bahan Baku
Pendapatan
Biaya Bahan Baku
Pendapatan
JUMLAH

Quantity

660,000

Rp

770,000

Rp

550,000

Rp

440,000

Rp

990,000

Rp

880,000

1,280,000
7,520,000 Rp

5,170,000

Rp

960,000

Rp

1,120,000

Rp

800,000

Rp

640,000

Rp

1,440,000

Rp1,600,000

Jumlah HPP

110,000
440,000
200,000

Rp

1,280,000

Rp
Rp

### Rp
550,000 Rp
250,000 Rp

Rp
Rp

8
47

### Rp
800,000 Rp

5
24
4
160,000
640,000

Kredit
880,000

Jumlah Penjualan

Laba
Rp1,440,000

Rp1,400,000
Rp1,280,000
Rp1,200,000

Debit

Hari
4
29
5

Rp1,280,000
Rp1,120,000

Jumlah Penjualan

Jumlah HPP

Laba

Rp1,600,000

Rp1,440,000

Rp1,400,000
Rp1,280,000

Rp1,280,000

Rp1,200,000
Rp1,000,000

Rp1,120,000
Rp880,000

Rp990,000

Rp960,000

Rp800,000

Rp660,000
Rp550,000

Rp600,000
Rp400,000

Rp400,000
Rp300,000

Rp640,000
Rp440,000

Rp350,000
Rp250,000

Rp200,000
Rp-

Rp880,000

Rp770,000 Rp800,000

Rp450,000

Rp400,000

Rp200,000

ANALISIS PENJUALAN
Kuantitas Penjualan : Target penjualan produk perusahaan minimal ada pcs yang terjual setiap harinya.
Harga Produk : Harga produk yang di tentukan oleh perusahaan 1pcs Rp. 160.000, Penurunan dan Peningkatan Penjualan :
1. Penurunan Produk terjadi karena jumlah konsumen yang membeli produk tidak tetap .
2. Kenaikan penjualan terjadi karena meningkatnya minat para konsumen terhadap produk di sebabkan karena konsumen
merasa tidak dikecewakan atas kualitas produk yang diberikan
3. Karena harga yang terjangkau, sehingga konsumen tidak perlu mengeluarkan biaya yang besar.
4. Tersedianya stock barang yang banyak sehingga dapat memenuhi keinginan konsumen dengan cepat.

Rp
Rp

6
20
9
160,000 Rp
1,440,000 Rp

7
11
8
160,000 Rp
1,280,000 Rp

Rp
Rp
Rp

110,000 Rp
990,000 Rp
450,000 Rp

110,000 Rp
880,000 Rp
400,000 Rp

Jumlah
50
47
1,120,000
7,520,000
770,000
5,170,000
2,350,000

inya.

kan karena konsumen

epat.

NO

DESCRIPTION

SALES TARGET
PPRODUCTION COST
1. MATERIAL COST
2. DIRECT LABOUR COS
3. OTHER COST
TOTAL
GROSS PROFIT
OPERATIONAL COST
1.OVERHEAD
2. INDIRECT LABOUR
3. MARKETING
TOTAL
EBIT
OTHER EXPENSES
1. INTEREST
2.TAX
TOTAL
NET PROFIT

5
6
7

Rp

1
25,600,000

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp

2
25,600,000 Rp

3
25,600,000 Rp

4
25,600,000

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp
Rp
Rp
Rp

8,000,000

PROFIT AND LOSS

MONTH
Rp

5
25,600,000 Rp

6
25,600,000 Rp

7
25,600,000

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp

8
25,600,000 Rp

9
25,600,000 Rp

10
25,600,000

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp
Rp
Rp
Rp

8,000,000

TOTAL

Rp

11
25,600,000 Rp

12
25,600,000 Rp

307,200,000

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

15,244,800
1,280,000
512,000
17,036,800
8,563,200

Rp
Rp
Rp
Rp
Rp

182,937,600
15,360,000
6,144,000
204,441,600
102,758,400

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp
Rp
Rp
Rp
Rp

512,000
51,200
563,200
8,000,000

Rp

6,144,000

Rp
Rp
Rp

614,400
6,758,400
96,000,000

Rp
Rp
Rp
Rp

8,000,000

Rp
Rp
Rp
Rp

- Rp
- Rp
8,000,000 Rp

96,000,000

%
100%

59.55%
5.00%
2.00%
66.55%
33.45%

2.00%

0.20%
2.20%
31.25%

0.00%
0.00%

31.25%

PROFIT AN
YEARS
NO
1

5
6
7

DESCRIPTION
Rp
SALES TARGET
PPRODUCTION COS Rp
Rp
MATERIAL COST
DIRECT LABOUR COST Rp
OTHER COST
Rp
TOTAL
Rp
GROSS PROFIT
Rp
OPERATIONAL COST Rp
OVERHEAD
Rp
INDIRECT LABOUR
Rp
MARKETING
Rp
TOTAL
Rp
EBIT
Rp
OTHER EXPENSES
INTEREST
TAX
TOTAL
Rp
NET PROFIT

1
TOTAL
307,200,000
182,937,600
15,360,000
6,144,000
204,441,600
102,758,400
6,144,000
614,400
6,758,400
96,000,000

96,000,000

%
100%
0%
59.55%
5.00%
2.00%
66.55%
33.45%
0.00%
2.00%
0.00%
0.20%
2.20%
31.25%

2
TOTAL
%
Rp 337,920,000 100%
0%
Rp 201,231,360 60%
Rp
16,896,000 5%
Rp
6,758,400 2%
Rp 224,885,760 67%
Rp 113,034,240 33%
Rp
- 0%
Rp
6,758,400 2%
Rp
- 0%
Rp
675,840 0%
Rp
7,434,240 2%
Rp 105,600,000 31%

31.25% Rp

105,600,000

31%

PROFIT AND LOSS

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp

YEARS
3
TOTAL
%
368,640,000 100%
0%
219,525,120 60%
18,432,000
5%
7,372,800
2%
245,329,920 67%
123,310,080 33%
0%
7,372,800
2%
0%
737,280
0%
8,110,080
2%
115,200,000 31%

115,200,000

31%

4
TOTAL
%
Rp 399,360,000 100%
0%
Rp 237,818,880 60%
Rp
19,968,000 5%
Rp
7,987,200 2%
Rp 265,774,080 67%
Rp 133,585,920 33%
Rp
- 0%
Rp
7,987,200 2%
Rp
- 0%
Rp
798,720 0%
Rp
8,785,920 2%
Rp 124,800,000 31%

5
TOTAL
%
Rp 430,080,000 100%
0%
Rp 256,112,640 60%
Rp
21,504,000 5%
Rp
8,601,600 2%
Rp 286,218,240 67%
Rp 143,861,760 33%
Rp
- 0%
Rp
8,601,600 2%
Rp
- 0%
Rp
860,160 0%
Rp
9,461,760 2%
Rp 134,400,000 31%

Rp 124,800,000

Rp 134,400,000

31%

31%

TOTAL

AVERAGE

Rp 1,843,200,000

100%
0%
60%
5%
2%
67%
33%
0%
2%
0%
0%
2%
31%

Rp 1,097,625,600
Rp
92,160,000
Rp
36,864,000
Rp 1,226,649,600
Rp
616,550,400
Rp
Rp
36,864,000
Rp
Rp
3,686,400
Rp
40,550,400
Rp
576,000,000

Rp

576,000,000

31%

NO

DESCRIPTION

CASH IN :
1. CAPITAL
2. SALES
II
TOTAL
CASH OUT :
1. PRA OPERATIONAL
2. LEGALIZATION
3. EQUIPMENT
III
4. PRODUCTION COST
5. OPERATIONAL COST
6. INTEREST
7. TAX
8. ROI
IV
TOTAL
V
BALANCE
ACCUMULATED AND BALANCE
I

0
Rp

20,000,000

Rp

20,000,000

Rp

11,000,000

Rp

60,000

Rp
Rp
Rp

11,060,000
8,940,000
8,940,000

Rp
Rp

25,600,000
25,600,000

Rp
Rp

17,036,800
563,200

Rp
Rp
Rp

17,600,000
8,000,000
16,940,000

FORECASTING CASH FLOW 1st YEAR

Month
2

Rp 25,600,000 Rp 25,600,000 Rp 25,600,000 Rp 25,600,000 Rp 25,600,000

Rp 25,600,000 Rp 25,600,000 Rp 25,600,000 Rp 25,600,000 Rp 25,600,000

Rp 17,036,800 Rp 17,036,800 Rp 17,036,800 Rp 17,036,800 Rp 17,036,800

Rp
563,200 Rp
563,200 Rp
563,200 Rp
563,200 Rp
563,200

Rp 17,600,000 Rp 17,600,000 Rp 17,600,000 Rp 17,600,000 Rp 17,600,000

Rp
8,000,000 Rp
8,000,000 Rp
8,000,000 Rp
8,000,000 Rp
8,000,000
Rp 24,940,000 Rp 32,940,000 Rp 40,940,000 Rp 48,940,000 Rp 56,940,000

10

11

Rp 25,600,000 Rp 25,600,000 Rp 25,600,000 Rp 25,600,000 Rp 25,600,000

Rp 25,600,000 Rp 25,600,000 Rp 25,600,000 Rp 25,600,000 Rp 25,600,000

Rp 17,036,800 Rp 17,036,800 Rp 17,036,800 Rp 17,036,800 Rp 17,036,800

Rp
563,200 Rp
563,200 Rp
563,200 Rp
563,200 Rp
563,200

Rp 17,600,000 Rp 17,600,000 Rp 17,600,000 Rp 17,600,000 Rp 17,600,000

Rp
8,000,000 Rp
8,000,000 Rp
8,000,000 Rp
8,000,000 Rp
8,000,000
Rp 64,940,000 Rp 72,940,000 Rp 80,940,000 Rp 88,940,000 Rp 96,940,000

TOTAL

12

Rp
Rp

25,600,000
25,600,000

Rp
Rp

17,036,800
563,200

Rp
17,600,000
Rp
8,000,000
Rp 104,940,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

307,200,000
307,200,000
204,441,600
6,758,400
211,200,000
96,000,000
731,280,000

FORECASTING CASH FLOW 1st

NO

YEARS

DESCRIPTION

cash in
capital
sales

IDR

Total

IDR

20,000,000

IDR
IDR
IDR

2,000,000
-

20,000,000
Rp307,200,000

II

II

Cash Out
1.Pra Operational
2.Legalization
3.Equipment
4.Production Cost
5.Operasional Cost
6.Interest
7.TAX
8.ROJ

III

TOTAL

IV
V

BALANCE

Rp307,200,000

Rp204,441,600
Rp6,758,400
0
0
0
IDR

2,000,000

Rp211,200,000

IDR

18,000,000

Rp96,000,000

Accumulation Balance IDR

18,000,000 IDR

114,000,000

FORECASTING CASH FLOW 1st YEAR

YEARS
II

IDR

III

IV

Rp337,920,000

Rp368,640,000

Rp399,360,000

Rp430,080,000

Rp337,920,000

Rp368,640,000

Rp399,360,000

Rp430,080,000

Rp224,885,760
Rp7,434,240

Rp245,329,920
Rp8,110,080

Rp265,774,080
Rp8,785,920

Rp286,218,240
Rp9,461,760

Rp232,320,000

Rp253,440,000

Rp274,560,000

Rp295,680,000

Rp105,600,000

Rp115,200,000

Rp124,800,000

Rp134,400,000

219,600,000 IDR

334,800,000 IDR

459,600,000 IDR

594,000,000

TOTAL
IDR 20,000,000
Rp1,843,200,000

Rp1,863,200,000

Rp0
Rp2,000,000
Rp0
Rp0
Rp1,226,649,600
Rp40,550,400
Rp0
Rp0
Rp0
Rp1,269,200,000

Rp594,000,000
Rp1,740,000,000

NET PRESENT VALUE (NPV) & INVESTMENT RATE OF RETURN (IRR)

YEAR
0
1
2
3
4
5

CASH FLOW
-IDR 18,000,000.00
IDR 96,000,000.00
IDR 105,600,000.00
IDR 115,200,000.00
IDR 124,800,000.00
IDR 134,400,000.00

CUMMULATIVE

DISCOUNT FACTOR (12%)

-IDR 18,000,000.00
IDR 114,000,000.00
IDR 219,600,000.00
IDR 334,800,000.00
IDR 459,600,000.00
IDR 594,000,000.00

1
0.893
0.797
0.712
0.636
0.567
NPV
IRR
Paybayck Period
Gross Margin
Net Profit Margin
ROI Potential
Profitability Index

RETURN (IRR)

PRESENT VALUE
(IDR 18,000,000.00)
IDR 85,728,000.00
IDR 84,163,200.00
IDR 82,022,400.00
IDR 79,372,800.00
IDR 76,204,800.00
IDR 347,740,954.75
543%
-1.8947368421
33%
31%
31%
1.4680113457