PROYEKSI PENJUALAN
TAHUN
1
2
3
4
6000
6000
6000
6000
SALES REVENUE
$
6,000,000.00
$
6,000,000.00
$
6,000,000.00
$
6,000,000.00
Tabel 2
ANNUAL DEPRECIATION
TAHUN
1
2
3
4
5
6
7
8
MACRS
14.49%
24.49%
17.49%
12.49%
8.93%
8.92%
8.93%
4.46%
HARGA PEROLEHAN
AKTIVA
$
1,250,000.00
$
1,250,000.00
$
1,250,000.00
$
1,250,000.00
$
1,250,000.00
$
1,250,000.00
$
1,250,000.00
$
1,250,000.00
TOTAL
$
$
$
$
$
$
$
$
$
DEPRESIASI
NILAI BUKU
($)
AKHIR TAHUN
181,125.00 $ 1,071,375.00
306,125.00 $
765,250.00
218,625.00 $
546,625.00
156,125.00 $
390,500.00
111,625.00 $
278,875.00
111,500.00 $
167,375.00
111,625.00 $
55,750.00
55,750.00
1,252,500.00
TABEL 3
PROYEKSI INCOME STATEMENT
TAHUN
NO
1
2
3
4
5
6
7
8
9
Unit Price
Unit Sales
Revenue
Variabel Cost
Fixed Cost
Depresiatiaon
EBIT (3-4-5-6)
Taxes 34%
Net Income
$
$
$
$
$
$
$
$
1
1,000.00
6000
6,000,000.00
2,400,000.00
450,000.00
181,125.00
2,968,875.00
1,009,417.50
1,959,457.50
$
$
$
$
$
$
$
$
2
1,000.00
6000
6,000,000.00
2,400,000.00
450,000.00
306,125.00
2,843,875.00
966,917.50
1,876,957.50
TABEL 4
Perubahan Net Working Capital (NWC)
TAHUN
0
1
2
3
4
REVENUE
$
$
$
$
6,000,000.00
6,000,000.00
6,000,000.00
6,000,000.00
$
$
$
$
$
NWC
1,150,000.00
1,500,000.00
1,500,000.00
1,500,000.00
1,500,000.00
CASH FLOW
$ (1,150,000.00)
$ (350,000.00)
$
$
$
-
$
$
$
$
$
$
$
$
3
1,000.00
6000
6,000,000.00
2,400,000.00
450,000.00
218,625.00
2,931,375.00
996,667.50
1,934,707.50
$
$
$
$
$
$
$
$
4
1,000.00
6000
6,000,000.00
2,400,000.00
450,000.00
156,125.00
2,993,875.00
1,017,917.50
1,975,957.50
TAHUN
2
1
$ 2,968,875.00
$ 181,125.00
$ 1,009,417.50
$ 2,140,582.50
$
$
$
$
2,843,875.00
306,125.00
966,917.50
2,183,082.50
$ (1,150,000.00)
$
(350,000.00)
$ (1,150,000.00) $
(350,000.00)
$ (1,250,000.00)
TAHUN
2
2,182,082.50
-
1
$ 2,140,582.50 $
$ (1,150,000.00) $ (350,000.00)
$ (1,250,000.00)
$ (2,400,000.00) $ 1,790,582.50 $ 218,308,250.00
HUN
3
$ 2,931,375.00
$ 218,625.00
$ 996,667.50
$ 2,153,332.50
$ 2,993,875.00
$ 156,125.00
$ 1,017,917.50
$ 2,132,082.50
$ 1,500,000.00
$ 1,500,000.00
412,500.00
HUN
3
$ 2,153,332.50
$ 2,153,322.50
4
$ 2,132,082.50
$ 412,500.00
$ 2,544,582.50
CASH FLOW
RRR 28%
$ (2,400,000.00)
1
$ 1,790,582.50
0.78125
$ 2,182,082.50 0.610352
$ 2,153,332.50 0.476837
$ 2,544,582.50 0.372529
NPV
$
$
$
$
$
$
PV.CF
(2,400,000.00)
1,398,892.58
1,331,837.46
1,026,788.95
947,930.85
2,305,449.84
PERHITUNGAN IRR
(mencari NPV negatif dilakukan dengan coba-coba)
TAHUN
CASH FLOW
RRR 84%
PV.CF
0
$ (2,400,000.00)
1 $ (2,400,000.00)
1
$ 1,790,582.50 0.543478 $
973,142.66
2
$ 2,182,082.50 0.295369 $ 644,518.70
3
$ 2,153,332.50 0.160526 $ 345,666.77
4
$ 2,544,582.50 0.087243 $
221,996.05
NPV
$ (214,675.83)
IRR