Lampiran e Ekonomi New
Lampiran e Ekonomi New
LE-2
k. Shut down dilakukan selama 30 hari setiap tahun untuk perawatan dan
perbaikan alat-alat secara menyeluruh.
LE.1. Metode Penaksiran Harga
Metode penaksiran harga dalam perhitungan ekonomi pabrik Vinyl
Chloride Monomer ini menggunakan Chemical Engineering Plant Cost Index
seperti yang ditunjukan Tabel LE.1,
Tabel LE.1. Indeks harga tahun 2006 2018
Tahun
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
Index
499,60
525,40
575,40
521,90
550,80
585,70
584,60
567,30
579,80
598.58
607,39
616,20
625,01
Sumber : http://CHEMENGONLINE.com/January2015
CEPCI
Regresi Linier
Tahun
(11413 2503)
Andri Budiana
Edi
LE-3
H2
I K
H1 x 2 x 2
I1 K1
=
Harga Total
exp
Rp 13.377
1$
= H2 n
Dimana :
H2
H1
I1
I2
: Jumlah alat
Keterangan :
Harga alat ditentukan dari website www.matche.com yang diunduh pada tanggal 29 Juli
2015 pukul 23:00. Dari matche harga alat merupakan harga FOB dan sudah pada
kapasitas yang dikehendaki sehingga K1=K2
CHEMICAL ENGINEERING
PLANT COST INDEX
Pra Rancangan Pabrik Vinil Klorida Monomer
(11410 2505)
Tulanto
(11413 2503)
Andri Budiana
Edi
LE-4
Nama Alat
Kapasitas
Jml
Kapasitas
Tangki Penyimpan-01
Tangki Penyimpan-02
Tangki Penyimpan-03
Tangki Penyimpan-04
Tangki Penyimpan-05
Tangki Penyimpan-06
Reaktor Klorinasi
Furnace-01
Flash Drum-01
Distilasi-01
Kondenser-01
Reboiler-01
Akumulator-02
Distilasi-02
Kondenser-02
Reboiler-02
Akumulator-03
Vaporizer-01
Condenser
SubCooler-01
Condenser
SubCooler-02
Condenser
SubCooler-03
Heater-01
Heater-02
Heater-03
Cooler-01
Cooler-02
Cooler-03
Cooler-04
Quencher-01
Akumulator-01
Compressor-01
Expander Valve-01
Expander Valve-02
Expander Valve-03
Expander Valve-04
Expander Valve-05
Pompa-01
Pompa-02
402.676 gal
334.786 gal
88.817 gal
711.707 gal
721.451 gal
60.008 gal
790 gal
1.444
ft2
98 inch
47 tray, ID = 6,33ft
5
ft2
63
ft2
10.422 gal
66 tray, ID =7,56 ft
12
ft2
60
ft2
20.408 gal
368
ft2
10
10
20
4
2
1
1
1
1
1
1
1
402.676 gal
334.786 gal
88.817 gal
711.707 gal
721.451 gal
60.008 gal
790 gal
1.444 ft2
98 inch
47 tray, ID = 6,33ft
5 ft2
63 ft2
10.422 gal
66 tray, ID =7,56 ft
12 ft2
60 ft2
20.408 gal
368 ft2
1
1
1
0,30
0,30
0,30
0,30
0,30
0,30
0,62
0,59
0,3
1,00
0,59
0,59
0,57
1,00
0,59
0,59
0,57
0,59
Harga Satuan
(Rp)
10.700.711.009
9.632.176.363
4.753.233.202
14.804.442.760
14.918.978.500
3.891.421.599
1.364.651.437
38.443.502.036
3.934.721.696
8.845.790.735
18.158.105
37.712.988
416.239.640
10.804.072.530
25.141.992
36.316.210
656.485.338
775.211.410
Exp
Harg
(
12
9.6
95
59
29
3
1
38
3
8
10
5.095
ft2
5.095
ft2
394.900
0,59
5.515.873.616
1.685
ft2
1.685
ft2
235.600
0,59
3.290.807.354
1.946
ft2
1.946
ft2
251.900
0,59
3.518.482.056
50.900
42.100
49.700
2.300
35.900
2.800
64.200
156.100
21.800
37.900
650
650
650
650
650
8
8
0,59
0,59
0,59
0,59
0,59
0,59
0,59
0,30
0,57
0,84
0,30
0,30
710.959.653
588.043.250
694.198.325
32.125.878
501.443.056
39.109.765
896.731.036
2.181.766.166
304.497.455
529.378.602
9.079.053
9.079.053
9.079.053
9.079.053
9.079.053
160.629.391
160.629.391
329
ft2
150
ft2
321
ft2
37
ft2
152
ft2
61
ft2
493
ft2
11.052 gal
6.605 gal
40 HP
1 Unit
1 Unit
1 Unit
1 Unit
1 Unit
8 Inch
8 Inch
1
1
1
1
1
1
1
1
1
1
1
1
4
3
1
1
1
329 ft2
150 ft2
321 ft2
37 ft2
152 ft2
61 ft2
493 ft2
11.052 ft2
6.605 ft2
40 HP
1 Unit
1 Unit
1 Unit
1 Unit
1 Unit
8 Inch
8 Inch
Harga
($)
766.100
689.600
340.300
1.059.900
1.068.100
278.600
97.700
2.752.300
281.700
633.300
1.300
2.700
29.800
773.500
1.800
2.600
47.000
55.500
(11413 2503)
Andri Budiana
Edi
Pompa-03
Pompa-04
Pompa-05
Pompa-06
Pompa-07
Pompa-08
TOTAL
8
3,5
3,75
5
5
5
Inch
Inch
Inch
Inch
Inch
Inch
1
1
1
1
1
1
8
3,5
3,75
5
5
5
LE-5
Inch
Inch
Inch
Inch
Inch
Inch
8
3,5
3,75
5
5
5
0,30
0,30
0,30
0,30
0,30
0,30
160.629.391
101.964.744
101.964.744
120.122.849
120.122.849
120.122.849
Rp 498.0
LE.2.1 Harga Peralatan Utama
Biaya Peralatan Utama
= Rp 498.040.506.489
= Rp
49.804.050.649
= Rp
24.902.025.324
SUBTOTAL
= Rp 572.746.582.463
= Rp
TOTAL
= Rp 630.021.240.709
57.274.658.246
(*) merujuk pada situs www.matche.com yang diunduh pada tanggal 29 Juli 2015 pukul
23.20 WIB.
Kapasitas
65
19.418
Jml
2
ft
gal
1
1
Kapasitas
65
19.418
ft2
gal
(11413 2503)
Harga ($)
Exp
28.500
49.700
0,6
0,46
Harga Satuan
(Rp)
398.081.535
694.198.325
Andri Budiana
Edi
Har
LE-6
1.004
3.065
2.906
1.540
gal
gal
gal
gal
1
1
1
1
1.004
3.065
2.906
1.540
gal
gal
gal
gal
6.700
14.200
13.700
7.300
0,30
0,30
0,46
0,30
93.584.080
198.324.379
191.358.492
101.964.744
7.926
gal
74.926
gal
27.000
0,46
377.129.875
1.159
6.605
gal
gal
1
1
1.159
6.605
gal
gal
6.000
7.400
0,30
0,30
83.806.639
103.361.521
1.717
gal
1.717
gal
4.600
0,46
64.251.756
8.058
gal
8.058
gal
18.400
0,46
257.007.026
500
1.500
1.500
1.500
1.500
1.500
1.500
500
500
1.500
500
500
2.900
1.500
199.300
20.000
2.936.000
8.950.700
76.266
-
0,46
0,30
0,30
0,30
0,30
0,30
0,30
0,30
0,30
0,30
0,30
0,30
0,30
0,30
0,30
0,60
0,60
0,48
0,60
-
6.983.887
20.951.660
20.951.660
20.951.660
20.951.660
20.951.660
20.951.660
6.983.887
6.983.887
20.951.660
6.983.887
6.983.887
40.506.542
20.951.660
2.783.777.188
279.355.463
41.009.381.964
125.021.347.120
1.065.266.187
185.000.000
200.000.000
185.000.000
100,000,000
872
gal
0,75
in
0,75
in
0,75
in
0,75
in
0,75
in
0,75
in
1,25
in
1,25
in
0,75
in
1,25
in
1,25
in
1,00
in
0,75
in
74.769
gal
200
kW
0,1819 Mbtu/hr
47.103
lb/hr
0,5
hp
-
1
872
gal
1
0,75
in
1
0,75
in
1
0,75
in
1
0,75
in
1
0,75
in
1
0,75
in
1
1,25
in
1
1,25
in
1
0,75
in
1
1,25
in
1
1,25
in
1
1,00
in
1
0,75
in
1
74.769
gal
1
200
kW
1
0,1819 Mbtu/hr
1
47.103
lb/hr
1
0,5
hp
2
1
3
5
TOTAL
(11413 2503)
41
125
1
Rp 196.
Andri Budiana
Edi
LE-7
= Rp 196.860.471.055
= Rp
19.686.047.106
= Rp
9.843.023.553
SUBTOTAL
= Rp 226.389.541.713
= Rp
TOTAL
22.638.954.141
= Rp 294.028.495.885
(11413 2503)
Andri Budiana
Edi
LE-8
Jabatan
1
Komisaris
2
Direktur
3
Staf Ahli
4
Kepala Bagian
5
Kepala Seksi
6
Sekretaris Direktur
Karyawan Shift
7
Proses
- Ketua regu shift
- anggota shift
Sub total
8
Utilitas
- Ketua regu shift
- anggota shift
Sub total
9
Keamanan
- Ketua regu shift
- anggota shift
Sub total
10
Instrument
- Ketua regu shift
- anggota shift
Sub total
11
Quality Control
12
K3
13
Gudang
Karyawan non Shift
14
Litbang
15
Pemeliharaan
16
Pemasaran
17
Pengadaan bahan
18
Keuangan
19
Akunting
20
Kepegawaian
21
Humas
22
Rumah-Tangga
23
Diklat
24
Dokter
25
Perawat
Jumla
Jenjang
(11413 2503)
Total
(Rp)
Rp18.000.000
Rp 20.000.000
Rp12.000.000
Rp 10.000.000
Rp 8.500.000
Rp 3.500.000
(Rp)
Rp 36.000.000
Rp 20.000.000
Rp 24.000.000
Rp 30.000.000
Rp56.500.000
Rp 3.500.000
4
28
32
S1
SMK-D3
Rp 5.000.000
Rp 3.800.000
Rp 20.000.000
Rp 106.400.000
4
20
24
S1
SMK-D3
Rp 4.800.000
Rp 3.500.000
Rp 19.200.000
Rp 70.000.000
3
12
15
SMA
SMA
#REF!
Rp 2.800.000
Rp 2.700.000
Rp 11.200.000
Rp 10.800.000
4
4
8
8
4
4
S1
D3
Rp 4.500.000
Rp 3.800.000
Rp18.000.000
Rp15.200.000
S1
S1
SMA
Rp 4.200.000
Rp 4.500.000
Rp 3.000.000
Rp 33.600.000
Rp 18.000.000
Rp 12.000.000
2
2
2
2
2
2
1
2
5
1
1
2
S1
D3
D3-S1
SMA
S1
S1
S1
S1
SMA
S1
S1
D3-S1
Rp 4.000.000
Rp 3.800.000
Rp 4.000.000
Rp 3.000.000
Rp 4.000.000
Rp 5.000.000
Rp 4.000.000
Rp 4.000.000
Rp 2.700.000
Rp 4.000.000
Rp 8.000.000
Rp 4.500.000
Rp 8.000.000
Rp 7.600.000
Rp 8.000.000
Rp 6.000.000
Rp 8.000.000
Rp 10.000.000
Rp 4.000.000
Rp 8.000.000
Rp13.500.000
Rp 4.000.000
Rp 8.000.000
Rp 9.000.000
h
2
1
2
3
7
1
Gaji / bulan
Pendidikan
Minimum
S2
S2
S2
S1
S1
D3
Andri Budiana
Edi
26
Supir
TOTAL
7
135
LE-9
SMA
Rp 3.000.000
= Rp 7.428.000.000
= Rp
619.000.000
= Rp
371.400.000
= Rp
185.700.000
Rp 21.000.000
Rp 619.000.000
(11413 2503)
Andri Budiana
Edi
LE-10
: Rp 879.049.736.593
: Rp
413.153.376.199
: Rp
158.228.952.587
: Rp
580.172.826.152
: Rp
96.695.471.025
f. Bangunan (18,0% A)
: Rp
158.228.952.587
g. Tanah (10,0%,A)
: Rp
20.300.000.000
: Rp
615.334.815.615
: Rp 2.921.164.130.758
: Rp
584.232.826.152
: Rp 3.505.396.956.910
Keterangan :
1. Luas tanah : 58.000 m2
Harga tanah
= Rp 3.500.000/m2
: Rp
: Rp 1.156.780.995.780
: Rp
: Rp 1.437.212.752.333
e. Trial Run
: Rp
: Rp 3.761.843.036.815
: Rp
(11413 2503)
105.161.908.707
736.133.360.951
326.554.019.043
752.368.607.363
Andri Budiana
Edi
LE-11
: Rp 8.019.608.601.088
21.726,90
@ Rp 18.727 = Rp 136.711.767.757
47.859,30
@ Rp 20.065 = Rp
278,30
@Rp 9.096
960.296.997
= Rp
2.531.417
= Rp 460.222.114.781
Kebutuhan
Harga/satuan Biaya
1. Biodiesel (liter/jam)
47.216
Rp11.900
Rp 188.788.454.400
2. Listrik (kWh)
209
Rp1.200
Rp
84.268.800
Rp7.500
Rp
2.772
4. Koagulan (kg/jam)
Rp2.500
Rp
6.696.900
7,97
Rp 188.879.422.872
Rp 326.554.019.043
(11413 2503)
Andri Budiana
Edi
Komponen
1. Etilen 99,9% (kg/jam)
2. Klorin 99,9% (kg/jam)
3. Katalis FeCl3 (kg)
Kebutuhan
21.726,90
47.859,30
278,30
LE-12
Harga/satuan
Rp 18.727
Rp 20.065
Rp 9.096
Total
Biaya/3 bulan
Rp 878.861.364.153
Rp
960.296.997
Rp
2.531.417
Rp 879.824.192.567
Kebutuhan
Harga/satuan
Biaya/3 bulan
47.216 Rp
11.900 Rp 1.213.640.064.000
209,00 Rp
1.200 Rp
541.728.000
Rp 546.040.000 Rp
1.638.120.000
(m3/jam)
4. Koagulan (kg/hari)
5. Pengolahan limbah (m3/jam)
Total
0,0011 Rp
7,97 Rp
2,7815 Rp
7,500 Rp
17.820
2,500 Rp
43.051.500
60,000 Rp
357.449.760
Rp 1.216.220.431.080
= Rp
17.596.483.851
= Rp
4.399.120.963
= Rp
70.107.939.138
= Rp
1.857.000.000
= Rp 2.190.005.167.599
= Rp
= Rp 2.628.006.201.119
= Rp 10.647.614.802.207
438.001.033.520
(11413 2503)
Andri Budiana
Edi
LE-13
= Rp 3.505.396.956.910
= Rp 2.629.047.717.683
= Rp 2.500.000.000.000
= Rp 8.147.614.802.207
= 76,5 %
Pinjaman Bank
= 23,5 %
(11413 2503)
Andri Budiana
Edi
LE-14
Pokok Pinjaman
(Rp)
2.500.000.000.000
2.500.000.000.000
1.875.000.000.000
1.250.000.000.000
625.000.000.000
Angsuran Pokok
(Rp)
625.000.000.000
625.000.000.000
625.000.000.000
625.000.000.000
Bunga
(Rp)
250.000.000.000
250.000.000.000
187.500.000.000
125.000.000.000
62.500.000.000
Jumlah
(Rp)
250.000.000.000
875.000.000.000
812.500.000.000
750.000.000.000
687.500.000.000
Sisa
(Rp)
2.500.000.000.000
1.875.000.000.000
1.250.000.000.000
625.000.000.000
-
= 199.997.840 kg/th
= Rp 60.200/kg
= 117.033.840 kg/th
= Rp 8.695/kg
= Rp 1.017.609.238.800
Hasil penjualan produksi (Total Sales)
VCM
Rp 9.631.895.964.768
Rp 11.919.471.256.400
Rp 14.568.242.646.712
HCl
Rp 814.087.391.040
Rp 1.007.433.146.412
Rp 1.231.307.178.948
Total
Rp 10.445.983.355.808
Rp 12.926.904.402.812
Rp 15.799.549.825.660
4
5
6
7
8
9
10
100%
100%
100%
100%
100%
100%
100%
Rp 16.025.066.911.383
Rp 17.627.573.602.521
Rp 19.390.330.962.773
Rp 21.329.364.059.051
Rp 23.462.300.464.956
Rp 25.808.530.511.451
Rp 28.389.383.562.596
LE-15
Rp 1.354.437.896.843
Rp 1.489.881.686.527
Rp 1.638.869.855.180
Rp 1.802.756.840.698
Rp 1.983.032.524.768
Rp 2.181.335.777.244
Rp 2.399.469.354.969
Rp 17.379.504.808.226
Rp 19.117.455.289.048
Rp 21.029.200.817.953
Rp 23.132.120.899.748
Rp 25.445.332.989.723
Rp 27.989.866.288.695
Rp 30.788.852.917.565
Keterangan : Terjadi kenaikan harga produk per tahun sebesar 10% per tahun
LE-16
Kebutuhan Harga/satuan
Rp 18.727
21.726
Biaya
Rp 3.222.491.668.562
Rp 3.222.491.668.562
Kebutuhan
Harga/satuan
47.216 Rp
11.900
209,00 Rp
1.200
(m3/jam)
4. Koagulan (kg/hari)
0,0011 Rp
7,500
Rp
7,97 Rp
2,500
Rp
157.855.500
Rp 4.452.157.824.840
Total
(11413 2503)
Biaya
Rp 4.450.013.568.000
Rp
1.986.336.000
65.340
Andri Budiana
Edi
LE-17
Rp 6,552,480,000
Tahun
Biaya abonemen
Rp 6,552,480,000
1
Rp 7,207,728,000
2
Rp 7,928,500,800
3
Rp 8,721,350,880
4
Rp 9,593,485,968
5
Rp 10,552,834,565
6
Rp 11,608,118,021
7
Rp 12,768,929,823
8
Rp 14,045,822,806
9
Rp 15,450,405,086
10
Keterangan : Kenaikan biaya abonemen listrik 10% per tahun
d) Biaya start up
Perhitungan biaya trial run untuk masa 1 minggu dengan jumlah hari kerja 7 hari =
Perhitungan : (7 hari x 24 jam/hari x harga x kebutuhan/jam)
Bahan baku
Pra Rancangan Pabrik Vinil Klorida Monomer
(11410 2505)
Tulanto
(11413 2503)
Andri Budiana
Edi
Komponen
1. Etilen (kg/jam)
2. Klorin (kg/jam)
3. Katalis (FeCl3)
Total
LE-18
Kebutuhan
Harga/satuan
Biaya
21.726 Rp 18.727
Rp 68.355.883.879
47.859 Rp 20.065
Rp
960.296.997
278,3 Rp 9.096 Rp
2.531.417
Rp 69.318.712.292
Bahan penunjang
Komponen
1. Listrik (kWh)
2. Koagulan (Kg /hari)
3. Resin ion exchanger (m3/jam)
4. Biosolar (kg/jam)
Total
Kebutuhan Harga/satuan
209
Rp 1,200 Rp
7,9725
Rp 2.500 Rp
0,0011
47.216
Rp 7.500
Rp 11.900
Biaya
42.134.400
3.348.450
Rp
1.386
Rp 94.394.227.200
Rp 94.439.711.436
(11413 2503)
Andri Budiana
Edi
LE-19
c. Bangunan
= 10 % x Rp 158.228.952.587
= Rp 15.822.895.259
Catatan: Tanah tidak didepresiasi. Pada akhir tahun ke-10 harga tanah diperhitungkan
tetap, yaitu sebesar: Rp 203.000.000.000
Sehingga total nilai salvage value yang akan diperhitungkan pada akhir tahun ke-10
adalah sebesar: Rp 551.509.695.691
E.10 Depresiasi
5 tahun atau 20% / tahun untuk IFCI tanpa salvage value (amortisasi)
(11413 2503)
Andri Budiana
Edi
LE-20
Kendaraan
Rp 292.500.000
Rp 292.500.000
Rp 292.500.000
Rp 292.500.000
Rp 292.500.000
-
bangunan
&kendaraan
Rp 299.271.870.389
Rp 299.271.870.389
Rp 299.271.870.389
Rp 299.271.870.389
Rp 299.271.870.389
Rp 299.271.870.389
Rp 299.271.870.389
Rp 299.271.870.389
Rp 299.271.870.389
Rp 299.271.870.389
Bangunan
Rp 7.120.302.866
Rp 7.120.302.866
Rp 7.120.302.866
Rp 7.120.302.866
Rp 7.120.302.866
Rp 7.120.302.866
Rp 7.120.302.866
Rp 7.120.302.866
Rp 7.120.302.866
Rp 7.120.302.866
LE-21
(11413 2503)
Andri Budiana
Edi
LE-22
2.
3.
a.
b.
B.
a.
b.
I
80%
Fixed Cost
2%
DFCI
0,5%
0,5%
2,0%
TS
BB
BB
20%
(b+c)
0,1%
0,5%
DFCI
5%
25%
b
f
II
90%
Variable Cost
Fixed Cost
Variable Cost
Rp 3.190.266.751.877
-
8.604.100.000
Rp 2.577.993.334.850
Rp
Rp 9.464.510.000
Rp
70.107.939.138
Rp 73.613.336.095
Rp
6.552.480.000
Rp 131.006.738.983
Rp
52.229.916.779
Rp
12.889.966.674
Rp
51.559.866.697
Rp 3.561.726.259.872
-
Rp
7.207.728.000
Rp 162.120.839.491
Rp
64.634.522.014
Rp
15.951.333.759
Rp
63.805.335.038
Rp 4.407.363.246.592
-
Rp 216.271.258.121
Rp 15.742.407.827
Rp 6.256.399.344.872
-
Rp 262.406.413.586
Rp 16.615.569.219
Rp 7.742.294.189.279
-
Rp 1.209.527.002.091
Rp 1.209.527.002.091
Rp
178.528.953
Rp
196.381.848
Rp
17.526.984.785
Rp 1.227.232.515.828
Rp
19.279.683.263
Rp 1.229.003.067.202
Rp
430.205.000
-
Rp
12.889.966.674
Rp
-
473.225.500
Rp
15.951.333.759
c.
LE-23
Bunga Bank
Rp
250.000.000.000
Rp 250.430.205.000
Total Biaya
Total Biaya Produksi/Total Production Cost (TPC)
Rp 4.633.257.490.049
.
1.
a.
b.
c.
d.
e.
f.
g.
h.
per tahun)
Biaya Royalti dan Paten
Biaya Laboratorium
Biaya pengemasan produk
Biaya sarana penunjang
Biaya Start Up
Fixed Cost
2.
3.
187.500.000.000
Rp
Rp 1.685.998.275.507
Rp 7.758.245.523.039
Rp 7.928.500.800
Rp 198.147.692.711
Rp 17.540.992.780
78.997.749.128
Rp19.496.074.595
Rp77.984.074.595
Rp 5.387.110.968.056
Rp
9.462.804.009.119
-
Rp1.209.527.002.091
Rp
Rp 293.781.157.411
Fixed Cost
Rp 81.158.703.045
TS
BB
BB
(b+c)
Variable Cost
0,5%
0,5%
2,0%
20%
IV
100%
Rp 11.452.057.100
Rp 77.294.002.900
216.020.033
15.951.333.759
Rp 9.444.243.798.546
Rp 3.899.214.918.960
-
DFCI
Rp 187.973.225.500
Rp 10.410.961.000
2%
Total DMC
Biaya Plant Overhead
Rp
III
100%
Rp
12.889.996.674
Rp 6.269.289.311.546
Rp 7.978.965.698.323
TAHUN
KAPASITAS PRODUKSI
BIAYA PRODUKSI (PRODUCT COST)
A
Rp
Variable Cost
Rp 4.289.136.410.856
-
Rp 8.721.350.880
Rp 217.962.461.982
Rp
86.897.524.041
Rp
21.445.682.054
Rp
85.782.728.217
Rp 5.925.822.064.862
-
Rp 319.294.573.007
Rp 10.409.084.410.031
Rp 18.522.152.029
Rp 1.209.527.002.091
Rp
237.622.036
a.
b.
Total FMC
B.
a.
b.
c.
LE-24
0,5%
5%
25%
DFCI
b
f
Rp 21.207.651.589
Rp
1.230.950.673.713
.
1.
a.
b.
c.
d.
e.
f.
g.
h.
per tahun)
Biaya Royalti dan Paten
Biaya Laboratorium
Biaya pengemasan produk
Biaya sarana penunjang
Biaya Start Up
Total DMC
Biaya Plant Overhead
Rp
520.548.050
Rp 125.500.000.000
Rp 19.496.074.595
Rp
Rp 125.250.548.050
19.496.074.595
Rp
Rp1.667.739.371.954
9.482.300.083.714
Rp 11.150.093.455.668
Fixed Cost
2%
DFCI
0,5%
0,5%
2,0%
TS
BB
BB
20%
(b+c)
1.233.093.040.875
Rp
572.602.855
62.500.000.000
Rp
Rp
21.445.682.054
-
Rp
63.072.602.855
Rp
21.445.682.054
Rp1.633.982.368.766
Rp 10.430.530.092.085
Rp 12.064.512.460.852
V
100%
Rp 319.294.573.007
Rp
TAHUN
KAPASITAS PRODUKSI
BIAYA PRODUKSI (PRODUCT COST)
A
VI
100%
Variable Cost
Fixed Cost
Variable Cost
Rp
12.597.262.810
Rp 4.718.050.051.942
-
Rp 13.856.989.091
Rp 5.189.855.057.136
-
Rp
85.216.638.197
Rp 89.477.470.107
Rp 9.593.485.968
Rp 239.758.708.181
Rp
95.587.276.445
Rp
23.590.250.260
Rp
94.361.001.039
Rp 6.518.404.271.348
-
Rp 10.552.834.565
Rp 263.734.578.999
Rp 105.146.004.090
Rp
25.949.275.286
Rp 103.797.101.143
Rp 7.170.244.698.483
-
Rp 347.166.095.156
Rp 19.562.780.201
Rp 11.449.992.851.034
-
Rp 377.621.872.762
Rp 20.666.891.839
Rp 12.594.992.136.137
-
2.
3.
a.
b.
B.
a.
b.
c.
LE-25
DFCI
b
f
Rp 1.209.527.002.091
Rp 306.392.173.255
Rp
261.384.239
Rp
287.522.663
Rp 25.661.258.423
Rp 1.235.449.644.754
Rp 28.227.384.265
Rp 334.907.080.184
Rp
Rp
629.863.140
629.863.141
Rp 1.602.808.383.251
.
1.
a.
b.
c.
d.
e.
f.
g.
h.
Rp
Rp
Rp
Rp 733.888.694.240
25.949.275.285
25.949.275.286
Rp12.620.941411.423
VII
100%
VIII
100%
Rp 15.242.688.000
2%
DFCI
Rp 93.951.343.612
0,5%
0,5%
2,0%
TS
BB
BB
Rp 11.608.118.021
Rp 290.108.036.899
Rp11.473.583.101.294
692.849.454
692.849.455
Rp 13.354.830.105.663
Fixed Cost
Rp
Rp
Rp 13.076.391.484.545
TAHUN
KAPASITAS PRODUKSI
BIAYA PRODUKSI (PRODUCT COST)
A
Rp
23.590.250.259
23.590.250.260
Variable Cost
Rp 5.708.840.562.850
Rp 115.660.604.499
Rp 28.544.202.814
Rp 114.176.811.257
Rp 7.887.269.168.331
-
Fixed Cost
Variable Cost
Rp 16.766.956.800
Rp 6.279.724.619.135
-
Rp 98.648.910.793
Rp 12.768.929.823
Rp 319.118.840.588
Rp 127.226.664.949
Rp 31.398.623.096
Rp 125.594.492.383
Rp 8.675.996.085.165
-
2.
3.
a.
b.
B.
a.
b.
c.
LE-26
Total DMC
Biaya Plant Overhead
20%
(b+c)
Fixed Manufactring Cost (FMC)
Depresiasi
Pajak Bumi dan Bangunan diperkirakan 0.1 % x (tanah +
bangunan),kenaikan 10 % /th
Biaya asuransi (kenaikan 10 %) pertahun
0,5%
Total FMC
Pengeluaran Umum (General Expenses)
Biaya administrasi
5%
Biaya distribusi dan penjualan
25%
Bunga Bank
Total Pengeluaran Umum
Total Biaya
Total Biaya Produksi/Total Production Cost (TPC)
DFCI
b
f
Rp 410.910.186.532
Rp 21.838.806.322
Rp 13.854.491.349.751
-
Rp
Rp
447.303.638.005
23.083.173.518
Rp 15.239.940.484.726
-
Rp 306.392.173.255
Rp
306.392.173.255
Rp316.274.930
Rp347.902.423
Rp 31.050.122.692
Rp 337.758.570.877
Rp 34.155.134.961
Rp 340.895.210.639
Rp
Rp
762.134.400
762.134.400
Rp 771.269.698.132
.
1.
Rp
28.544.202.814
28.544.202.814
Rp13.883.035.552.565
Rp
Rp
Rp 812.120.370.003
Rp
Rp
31.398.623.096
31.398.623.096
Rp 15.271.339.107.822
Rp 16.083.459.477.825
IX
100%
X
100%
Fixed Cost
Variable Cost
Fixed Cost
838.347.840
838.347.840
Rp 14.654.305.250.697
TAHUN
KAPASITAS PRODUKSI
BIAYA PRODUKSI (PRODUCT COST)
A
Rp
Variable Cost
a.
b.
c.
d.
e.
f.
g.
h.
2.
3.
a.
b.
B.
a.
b.
c.
LE-27
Rp
2%
DFCI
per tahun)
Biaya Royalti dan Paten
0,5%
TS
Biaya Laboratorium
0,5%
BB
Biaya pengemasan produk
2,0%
BB
Biaya sarana penunjang
Biaya Start Up
Total DMC
Biaya Plant Overhead
20%
(b+c)
Fixed Manufacturing Cost (FMC)
Depresiasi
Pajak Bumi dan Bangunan diperkirakan 0.1 % x (tanah +
bangunan),kenaikan 10 % /th
Biaya asuransi (kenaikan 10 %) pertahun
0,5%
Total FMC
Pengeluaran Umum (General Expenses)
Biaya administrasi
5%
Biaya distribusi dan penjualan
25%
Bunga Bank
Total Pengeluaran Umum
Total Biaya
Total Biaya Produksi/Total Production Cost (TPC)
DFCI
b
f
18.443.652.480
Rp 6.907.697.081.048
-
Rp
20.288.017.728
Rp 7.598.466.789.153
-
Rp 103.581.356.333
Rp 108.760.424.149
Rp 14.045.822.806
Rp 351.030.724.647
Rp 139.949.331.443
Rp
34.538.485.405
Rp 138.153.941.621
Rp 9.543.595.693.681
-
Rp 15.450.405.086
Rp 386.133.797.112
Rp 153.944.264.588
Rp
37.992.333.946
Rp 151.969.335.783
Rp 10.497.955.263.049
-
Rp 487.101.556.266
Rp 16.763.934.533.199
Rp 530.632.644.076
Rp 18.440.327.986.519
Rp
24.405.001.762
Rp
25.809.688.375
Rp 306.392.173.555
Rp 306.392.173.255
Rp 382.692.665
Rp
420.961.932
Rp 37.570.648.457
Rp 344.345.514.378
Rp 41.327.713.303
Rp 348.140.848.490
Rp
Rp
922.182.624
922.182.624
Rp
856.774.255.030
Rp
Rp
34.538.485.405
34.538.485.405
Rp 16.798.473.018.604
Rp
Rp
1.014.400.886
1.014.400.886
Rp 905.597.581.828
Rp 17.655.247.293.634
Rp
Rp
37.992.333.946
37.992.333.946
Rp 18.478.320.320.465
Rp 19.383.917.902.292
LE-28
BEP
FC
100%
TS
VC
=
Dimana :
FC
TS
: Total Sales
VC
Total Variabel Cost dan Total Sales pada tingkat kapasitas 100%
BEP dari tahun pertama hingga tahun kesepuluh
Tahun
1
2
3
4
5
6
7
8
9
10
Total
Fixed Cost (Rp)
1.709.676.386.77
7
1.685.998.275.50
7
1.667.793.371.95
4
1.633.982.368.76
6
1.602.808.838.25
1
733.888.694.240
771.269.298.132
812.120.370.003
856.120.370.030
905.597.581.828
Total
Variabel Cost (Rp)
(11413 2503)
BEP
(%)
6.269.289.311.546
10.445.983.355.808
40,93
7.758.245.523.039
13.926.904.402.812
32,62
9.482.300.083.714
15.799.549.825.660
26,40
10.430.530.092.085
17.379.504.808.226
23,51
11.473.583.101.294
19.117.455.289.048
20,97
12.620.941.411.423
13.883.035.552.565
15.271.339.107.822
16.798.473.018.604
18.478.320.320.465
21.029.200.817.953
23.132.120.899.748
25.445.332.989.723
27.989.866.288.695
30.788.852.917.565
8,73
8,34
7,98
7,66
7,36
Total
Penjualan (Rp)
Andri Budiana
Edi
LE-29
BEP 40,93%
1. s/d Rp 25 juta
10
15
3. > Rp 50 juta
30
Penjualan
Pengeluaran
Laba sebelum
PPH 30%
Laba setelah
(Rp)
(Rp)
pajak (Rp)
(Rp)
pajak (Rp)
10.445.983.355.808
7.978.956.698.323
2.467.017.657.485
740.090.297.245
1.726.921.110.239
12.926.904.402.812
9.444.243.798.546
3.482.660.604.267
1.044.783.181.280
2.437.871.172.987
(11413 2503)
Andri Budiana
Edi
LE-30
15.799.549.825.660
11.150.093.455.668
4.649.456.369.992
1.394.821.910.998
3.254.628.208.994
17.379.504.808.226
12.064.512.460.852
5.314.992.347.374
1.594.482.704.212
3.720.503.393.162
19.117.455.289.048
13.076.391.484.545
6.041.063.804.503
1.812.304.141.351
4.228.753.413.152
21.029.200.817.953
13.354.830.105.663
7.674.370.712.290
2.302.296.213.687
5.372.068.248.603
23.132.120.899.748
14.654.305.250.697
8.477.815.649.051
2.543.329.694.715
5.934.479.704.336
25.445.332.989.723
16.083.459.477.825
9.361.873.511.898
2.808.545.053.569
6.553.320.208.329
27.989.866.288.695
17.655.247.273.634
10.334.619.015.061
3.100.730.704.518
7.234.242.060.543
10
30.788.852.917.565
19.383.917.902.292
11.404.935.012.273
3.421.465.504.582
7.983.463.260.691
Jumlah nominal aliran masuk = Laba setelah pajak + depresiasi + salvage value
1
2
3
4
5
6
Laba setelah
pajak (Rp)
1.726.921.110.239
2.437.871.172.987
3.254.628.208.994
3.720.503.393.162
4.228.753.413.152
5.372.068.248.603
Depresiasi
(Rp)
1.209.527.002.091
1.209.527.002.091
1.209.527.002.091
1.209.527.002.091
1.209.527.002.091
306.392.173.255
5.934.479.704.336
306.392.173.255
8
9
10
6.553.320.208.329
7.234.242.060.543
7.983.463.260.691
306.392.173.255
306.392.173.255
306.392.173.255
Tahun
Salvage value+
tanah (Rp)
162.500.000
-
Cash in
Nominal (Rp)
2.936.448.112.331
3.647.398.175.078
4.464.155.211.085
4.930.030.395.253
5.438.442.915.243
5.678.460.421.858
6.240.871.877..59
1
6.859.712.381.584
7.540.634.233.798
551.509.695.691 8.841.365.129.637
Discount
1/
Akumulasi
NCF PV (Rp)
(Rp)
(1+0.20)^n
0
1
2
3
4
5
(10,647.185.862.49
5)
2.936.448.112.331
3.647.398.175.078
4.464.155.211.085
4.930.030.395.253
5.438.442.915.243
1,0000
0,9091
0,8264
0,7513
0,6830
0,6209
(10,647.185.862.49
5)
2.699.498.283.937
3.014.378.657.089
3.353.958.883.610
3.367.277.095.316
3.376.845.170.315
(11413 2503)
(10.647.185.862.49
5)
(7.977.687.578.558)
(4.963.308.921.469)
(1.609.323.037.859)
1.757.954.057.457
5.134.799.227.772
Andri Budiana
Edi
6
7
8
9
10
Total
5.678.460.421.858
6.240.871.877.591
6.859.712.381.584
7.540.634.233.798
8.841.365.129.637
0,5645
0,5132
0,4665
0,4241
0,3855
LE-31
3.205.342.870.981
3.202.544.068.824
3.200.106.452.125
3.197.965.017.572
3.408.728.995.128
21.349.496.634.402
8.340.142.098.753
11.542.696.167.577
14.742.802.619.702
17.940.767.639.274
21.349.496.634.402
Layak
(6-5) x (0-(5.134.799.227.772))
+5
8.340.142.098.753
(5.134.799.227.772)
= 3 tahun 5 bulan
LE.15 Internal Rate of Return (IRR)
Keterangan : Net Cash Flow (NCF) sesudah pajak = (Penjualan - Pengeluaran - Pajak) +
Depresiasi
Net Cash Flow
Bunga 30%
(Rp)
R= 1/(1+i)^n
Tahun
0
1
2
3
4
5
6
7
8
9
10
(10,647.185.862.495
)
2.936.448.112.331
3.647.398.175.078
4.464.155.211.085
4.930.030.395.253
5.438.442.915.243
5.678.460.421.858
6.240.871.897.591
6.859.712.381.584
7.540.634.233.798
8.841.365.129.637
Total
IRR
1,0000
0,8333
0,6944
0,5787
0,4823
0,4019
0,3349
0,2791
0,2326
0,1938
0,1615
(10,647.185.862.495
)
2.447.040.093.609
2.532.915.399.360
2.377.522.374.254
2.185.588.234.328
1.901.704.905.940
1.741.712.803.772
1.595.349.859.168
1.461.425.432.746
1.427.929.828.804
9.607.426.224.049
Bunga 40%
1/(1+i)^n
1,0000
0,8000
0,6400
0,5120
0,4096
0,3277
0,2621
0,2097
0,1678
0,1342
0,1074
(10,647.185.862.495
)
2.349.158.489.864
2.334.334.832.050
2.285.647.468.076
2.019.340.449.896
1.782.068.974.467
1.488.574.328.828
1.308.805.693.983
1.150.868.763.237
1.012.086.794.539
949.334.352.095
6.033.034.284.539
(11413 2503)
Andri Budiana
Edi
LE-32
= 33,44 %
Karena IRR > bunga pinjaman, maka proyek investasi pabrik Vinil Klorida Monomer
ini feasible.
Nilai Net Cash Flow Present Value pada tingkat bunga berjalan (20%) pada
perancangan pabrik Vinil Klorida Monomer sebesar Rp 21.349.496.634.402 (positif).
Maka perancangan pabrik ini feasible (layak).
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Andri Budiana
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