ANALISIS FINANSIAL INDUSTRI TEH KEMASAN

TUGAS
PERENCANAAN INDUSTRI PANGAN DAN HASIL PERTANIAN

Oleh
Kelompok 7
Fiola Hamanda Prisilia (131710101020)
Shofwatur Rohman (131710101049)
Dessy Eka Kuliahsari (131710101089)
Imroatul hasanah (131710101116)

JURUSAN TEKNOLOGI HASIL PERTANIAN

FAKULTAS TEKNOLOGI PERTANIAN
UNIVERSITAS JEMBER
2016
 1. Asumsi
No. Uraian Satuan Jumlah
1. Kapasitas produksi Kg/hari 30000
2. Rendemen % >100%
3. Kebutuhan Bahan Baku
- Teh Kg/hari 12
-Gula Kg/hari 420
4. Harga teh Rp/kg 1000/cup
5. Jumlah hari kerja Hari/tahun 300
6. Periode proyek Tahun 10
7. Discount rate % 15
60% investor 40%
8. Permodalan %
modal sendiri

2. Biaya investasi
Deskripsi Satuan Harga Jumlah Umur
No Penyusutan
(Rp/unit) investasi ekonomis
1 Perizinan (SIUP, SNI, HALAL, NPWP, TDP)
SIUP 1 1.250.000,00 1.250.000,00 5 250.000,00
HALAL 1 2.500.000,00 2.500.000,00 2 1.250.000,00
NPWP 1 - -
TDP 1 1.000.000,00 1.000.000,00 5 200.000,00
BPOM 1 300.000,00 300.000,00 5 60.000,00
2 instalansi air
pengeboran tanah 1 2.750.000,00 2.750.000,00 10 275.000,00
3 Truck
pengangkut bahan baku
2 195.800.000,00 391.600.000,00 5 78.320.000,00
(hino dutro)
distribusi produk 2 195.800.000,00 391.600.000,00 5 78.320.000,00
pengangkut limbah
2 195.800.000,00 391.600.000,00 5 78.320.000,00
(hino dutro)
4 peralatan kantor
meja karyawan 29 1.290.000,00 37.410.000,00 10 3.741.000,00
meja panjang 1 10.816.000,00 10.816.000,00 10 1.081.600,00
 Sofa 5 6.399.000,00 31.995.000,00 5 6.399.000,00
Kursi 43 535.500,00 23.026.500,00 4 5.756.625,00
kursi aula 100 212.160,00 21.216.000,00 4 5.304.000,00
komputer 43 4.699.000,00 202.057.000,00 4 50.514.250,00
Printer 43 865.000,00 37.195.000,00 2 18.597.500,00
Lemari 5 950.000,00 4.750.000,00
Check lock 1 842.000,00 842.000,00 5 168.400,00
jas lab 12 105.000,00 1.260.000,00 5 252.000,00
seragam karyawan 52 90.000,00 4.680.000,00 5 936.000,00
layar proyektor 1 997.000,00 997.000,00 5 199.400,00
Sound 1 4.550.000,00 4.550.000,00 8 568.750,00
Loker 8 1.515.000,00 12.120.000,00 10 1.212.000,00
LCD 1 4.200.000,00 4.200.000,00 5
Speaker 1 350.000,00 350.000,00 2 175.000,00
5 alat kebersihan
Sapu 10 29.000,00 290.000,00 2 145.000,00
pengepel 10 199.000,00 1.990.000,00 2 995.000,00
tempat sampah di
40 20.000,00 800.000,00 2 400.000,00
setiap meja
tempat sampah di
30 72.000,00 2.160.000,00 2 1.080.000,00
setiap lantai
scotch brite 3 M
10 84.000,00 840.000,00 2 420.000,00
pengki ID 44
kemoceng 10 63.000,00 630.000,00 2 315.000,00
vas bunga 9 65.000,00 585.000,00 5 117.000,00
mesin fotocopy 1 24.000.000,00 24.000.000,00 10 2.400.000,00
6 pembangunan pabrik
ruang rapat 100,00 1450000 145.000.000,00 10 14.500.000,00
ruang HRD 150,00 1450000 217.500.000,00 10 21.750.000,00
Ruang manager 500,00 725.000.000,00
10 72.500.000,00
dan direktur 1450000
Ruang R and D 96,00 1450000 139.200.000,00 10 13.920.000,00
Ruang QC 150,00 1450000 217.500.000,00 10 21.750.000,00
Laboratorium 100,00 1450000 145.000.000,00 10 14.500.000,00
ruang office boy 100,00 1450000 145.000.000,00 10 14.500.000,00
 Kantin 225,00 1450000 326.250.000,00 10 32.625.000,00
gudang bahan baku 225,00 1450000 326.250.000,00 10 32.625.000,00
pos satpam 9,00 1450000 13.050.000,00 10 1.305.000,00
area parkir 400,00 1450000 580.000.000,00 10 58.000.000,00
gudang produk 225,00 1450000 326.250.000,00 10 32.625.000,00
Pagar 1.050,00 1450000 1.522.500.000,00 10 152.250.000,00
ruang produksi 300,00 1450000 435.000.000,00 10 43.500.000,00
toilet + bak air 616,00 1750000 1.078.000.000,00 10 107.800.000,00
Masjid 225,00 1450000 326.250.000,00 10 32.625.000,00
Aula 150,00 1450000 217.500.000,00 10 21.750.000,00
ruang fotocopy dan 12,00 17.400.000,00
10 1.740.000,00
scan 1450000
7 instalansi listrik 1 5632000 10 563.200,00
8 design bangunan 32.864.2
10 3.286.425,00
4000 50,00
Tanah 4600 562.500.000 10 163.604.240,28
Total 9.115.005.750 1.088.137.150

3. Biaya Investasi (Mesin dan Peralatan)

Jumlah Harga Umur
No Deskripsi Jumlah Investasi Penyusutan
(unit) (Rp/unit) Ekonomis
1 cup sealer 8 line 1 210.000.000 210.000.000 10 21000000
2 steam boiler cap 1 485.000.000 485.000.000 10 48500000
3 diesel pum 1 1.750.000 1.750.000 10 175000
mesin AMDK
1 10
4 reverse osmosis 350.000.000 350.000.000 35000000
5 pH meter 1 350.000 350.000 4 87500
6 Alat pendinginan 1 85.000.000 85.000.000 5 17000000
thermostat
1 8
7 digital 230.000 230.000 28750
8 Lampu 20 42.000 840000 10 84000
9 AC 15 2.445.000 36675000 10 3667500
10 kulkas 6 1.885.000 11310000 10 1131000
penekan tekanan
2 10
11 atmosfer 158520 317040 31704

12 tangki 304 5 77,000,000 385,000,000 50 7,700,000

13 pipa 4 13,965,000 55,860,000 50 1,117,200

14 roller conveyor 2 3,325,000 6,650,000 20 332,500

15 Karton sealer 2 21,000,000 42,000,000 20 2,100,000

16 Palet 2 9,000,000 18,000,000 10 1,800,000

17 Hand truck 2 2,465,000 4,930,000 20 246,500

18 generator 1 1,199,200 1,199,200 10 119,920

19 sand filter 1 32,400,000 32,400,000 10 3,240,000

 20 kondensor 1 9,100,000 9,100,000 20 455,000

21 alat barcode 1 2,900,000 2,900,000 10 290,000

22 forklift 1 180,000,000 180,000,000 20 9,000,000

bak tempat
23 penampungan 2 1321000 2642000 10 264200
teh
24 timbangan 1 7500000 7500000 1 7500000
25 alat lakban 10 12500 1250 1 1250
26 alat laboratorium
inkubator 1 19.300.000 19300000 10 1930000
refraktometer 1 2.750.000 2750000 10 275000
hot plate 2 5.800.000 11600000 10 1160000
cawan petri 20 56.750 1.135.000 10 113500
spatula 5 4.200 21000 10 2100
27 Alat solat
Mukenah 10 50.000 500000 5 100000
Sejadah 10 55.000 550000 5 110000
28 Peralatan dapur
Kompor 2 265.000 530.000 10 53000
Gas 1 150.000 150000 10 15000
Rak piring 1 200.000 200000 10 20000
Piring 10 12.000 120000 10 12000
Gelas 12 20.000 240.000 10 24000
29 bahan kamar mandi
gayung 10 7.500 75000 4 18750
ember 10 35.000 350000 4 87500
WC 2 300.000 600000 10 60000
30 Lemari penyimpanan bahan baku
Gula 1 6517500 6517500 10 651750
Natrium benzoat 1 6517500 6517500 10 651750
food grade metal
31 1 156420000 156420000 10 15642000
detector
32 alat laboratorium
autoklaf 1 2.700.000 2700000 10 270000
erlenmeyer 5 85.000 425000 10 42500
Bunsen 2 30.000 60000 10 6000
Pipet ukur 50 ml 5 55.000 275000 10 27500
pi-pump 4 131.000 524000 10 52400
Total 2.141.214.490 171.696.774
 4. Biaya Tetap
Total Cost
No Deskripsi Unit Volume/Tahun Unit price (Rp)
(Rp/Tahun)
1 penyusutan 1.259.833.924
2 Listrik kWh 6000 1.409,16 8454960
3 telepon menit 18000 1000 18000000
4 Media mikroba
5 PCA botol 6 1716000 12816000
PDA botol 6 1287000 7722000
NA botol 6 2136000 12816000
6 ATK
map buah 3000 500 1500000
bolpoin buah 720 5000 3600000
kertas rim 150 25000 3750000
7 gaji karyawan
manager produksi orang 12 3000000 36000000
staff produksi orang 60 2750000 165000000
manager
orang 12 3000000 36000000
pemasaran
staff pemasaran orang 60 2750000 165000000
manager
orang 12 3000000 36000000
Keuangan
staff keuangan orang 24 2750000 66000000
Sekretaris orang 12 3000000 36000000
Riset and
orang 12 3500000 42000000
Development
staff RND orang 60 3000000 180000000
Manager Quality
orang 12 3500000 42000000
Control
staff QC orang 60 3000000 180000000
HRD orang 12 2700000 32400000
staff HRD orang 60 2000000 120000000
Office boy orang 120 1750000 210000000
sopir orang 120 2000000 240000000
buruh angkut
orang 120 1000000 120000000
bahan
Satpam orang 120 2000000 240000000
8 P3K paket 12 100000 1200000
alat pemadam
9 buah 5 1000000 5000000
kebakaran
10 hand sanitizer galon 6 1000000 6000000
11 promosi paket 12 7500000 90000000
12 internet paket 12 150000 1800000
13 Cat satuan 20 180000 3600000
14 hairnet 1 55.000,00 55.000,00
17 sarung tangan 1 50.000,00 50.000,00
18 masker 1 25.000,00 25.000,00
Total 3.382.662.884
 5. Biaya Variabel
Harga unit
No Deskripsi Unit Volume/Produksi Volume/Tahun Total Cost (Rp/Tahun)
(Rp)
Produksi
1 teh kg 12,00 3.600,00 60.000,00 216.000.000,00
2 gula kg 420,00 126.000,00 9.712,50 1.223.775.000,00
natrium
3 kg 6,60 1.980,00 70.000,00 138.600.000,00
benzoat
4 air watt 5.000,00 1.500.000,00 12,00 18.000.000,00
Pelengkap
1 sedotan buah 30.000,00 9.000.000,00 9,00 81.000.000,00
Kemasan
1 kardus buah 1.250,00 375.000,00 1.000,00 375.000.000,00
2 cup buah 30.000,00 9.000.000,00 90,00 810.000.000,00
Limbah
karung
sak
1 buah 0,01 2,40 35.000,00 84.000,00
(kapasitas
1,5 ton)
Bahan
1.500.000
bakar
Total 2.863.959.000,00

6. Harga Pokok Produksi

Deskripsi Unit Value
Biaya variabel Rp/tahun 2.863.959.000,00
Biaya tetap Rp/tahun 3.382.662.884,00
Total biaya Rp/tahun 6.246.581.884,00
Volume produksi Cup/tahun 9.000.000,00
Harga pokok produksi Rp/kg 694,06
Margin keuntungan % 25,00
Harga jual Rp/kg 867,58
Harga jual final Rp/kg 900

7. Proyeksi Pendapatan

Deskripsi Unit Tahun 1 Tahun 2 Tahun 3 Tahun 4 Tahun 5

Produksi Cup/tahun 9.000.000 9.000.000 9.000.000 9.000.000 9.000.000
Harga Rp/Kg 1000 1000 1000 1000 1000
Penjualan Rp/tahun 9000000000 9000000000 9000000000 9000000000 9000000000

Deskripsi Unit Tahun 6 Tahun 7 Tahun 8 Tahun 9 Tahun 10

Produksi Cup/tahun 9.000.000 9.000.000 9.000.000 9.000.000 9.000.000
Harga Rp/Kg 1000 1000 1000 1000 1000
Penjualan Rp/tahun 9000000000 9000000000 9000000000 9000000000 9000000000
8. Cash flow
No Parameter Tahun 0 Tahun 1 Tahun 2 Tahun 3 Tahun 4 Tahun 5
1. Penjualan 9000000000 9000000000 9000000000 9000000000 9000000000
2. Pembiayaan
2.1 Investasi 11.256.220.240,00
2.2 a. Biaya tetap 3.382.622.884 3.382.622.884 3.382.622.884 3.382.622.884 3.382.622.884
- Penyusutan 1.259.833.924 1.259.833.924 1.259.833.924 1.259.833.924 1.259.833.924
- Listrik 8454960 8454960 8454960 8454960 8454960
- Telepon 18000000 18000000 18000000 18000000 18000000
b. Media mikroba
- PCA 12816000 12816000 12816000 12816000 12816000
- PDA 7722000 7722000 7722000 7722000 7722000
- NA 12816000 12816000 12816000 12816000 12816000
- ATK
- Map 1500000 1500000 1500000 1500000 1500000
- Bolpoin 3600000 3600000 3600000 3600000 3600000
- Kertas 3750000 3750000 3750000 3750000 3750000
c. Gaji Karyawan
- manager
produksi (12 36000000 36000000 36000000 36000000 36000000
orang)
- staff produksi 165000000 165000000 165000000 165000000 165000000
- manager
36000000 36000000 36000000 36000000 36000000
pemasaran
- staff
165000000 165000000 165000000 165000000 165000000
pemasaran
- manager
36000000 36000000 36000000 36000000 36000000
Keuangan
- staff
66000000 66000000 66000000 66000000 66000000
keuangan
- Sekretaris 36000000 36000000 36000000 36000000 36000000
- Riset and
42000000 42000000 42000000 42000000 42000000
Development
- staff RND 180000000 180000000 180000000 180000000 180000000
- Manager
Quality 42000000 42000000 42000000 42000000 42000000
Control
 - staff QC 180000000 180000000 180000000 180000000 180000000
- HRD 32400000 32400000 32400000 32400000 32400000
- staff HRD 120000000 120000000 120000000 120000000 120000000
- Office boy 210000000 210000000 210000000 210000000 210000000
- Sopir 240000000 240000000 240000000 240000000 240000000
- buruh angkut
120000000 120000000 120000000 120000000 120000000
bahan
- Satpam 240000000 240000000 240000000 240000000 240000000
- P3K 1200000 1200000 1200000 1200000 1200000
- alat pemadam
5000000 5000000 5000000 5000000 5000000
kebakaran
- hand sanitizer 6000000 6000000 6000000 6000000 6000000
- promosi 90000000 90000000 90000000 90000000 90000000
- internet 1800000 1800000 1800000 1800000 1800000
- Cat 3600000 3600000 3600000 3600000 3600000
- hairnet 55000 55000 55000 55000 55000
- sarung tangan 500000 500000 500000 500000 500000
- masker 25000 25000 25000 25000 25000
2.3 Biaya Variabel 2.967.375.000,00 2.967.375.000,00 2.967.375.000,00 2.967.375.000,00 2.967.375.000,00
a.Bahan baku
- Teh 216.000.000,00 216.000.000,00 216.000.000,00 216.000.000,00 216.000.000,00
- Gula 1.223.775.000,00 1.223.775.000,00 1.223.775.000,00 1.223.775.000,00 1.223.775.000,00
- Natrium
138.600.000,00 138.600.000,00 138.600.000,00 138.600.000,00 138.600.000,00
benzoat
- Air 18.000.000,00 18.000.000,00 18.000.000,00 18.000.000,00 18.000.000,00
b. Pelengkap
- Sedotan 81.000.000,00 81.000.000,00 81.000.000,00 81.000.000,00 81.000.000,00
c. Kemasan
- Kardus 375.000.000,00 375.000.000,00 375.000.000,00 375.000.000,00 375.000.000,00
- Cup 810.000.000,00 810.000.000,00 810.000.000,00 810.000.000,00 810.000.000,00
d. Limbah
- - Karung 84.000 84.000 84.000 84.000 84.000
- Bahan bakar 1.500.000 1.500.000 1.500.000 1.500.000 1.500.000
- biaya
angsuran 1.076.200.175,83 1.076.200.175,83 1.076.200.175,83 1.076.200.175,83 1.076.200.175,83
pokok
- biaya 1.642.998.935,09 1.470.806.906,96 1.298.614.878,83 1.126.420.850,70 954.230.822,57
 angsuran
bunga
- biaya total
2.719.199.110,92 2.547.007.082,79 2.374.815.054,66 2.202.621.026,53 2.030.430.998,40
angsuran
- laba sebelum
80916000 80916000 80.916.000,00 80.916.000,00 80.916.000,00
pajak
- pajak 10% 8091600 8091600 8.091.600,00 8.091.600,00 8.091.600,00
- laba bersih 72824400 72824400 72.824.400,00 72.824.400,00 72.824.400,00

No Parameter Tahun 6 Tahun 7 Tahun 8 Tahun 9 Tahun 10

1. Penjualan 9000000000 9000000000 9000000000 9000000000 9000000000
2. Pembiayaan
2.1 Investasi 11.256.220.240
2.2 a. Biaya tetap 3.382.622.884 3.382.622.884 3.382.622.884 3.382.622.884
- Penyusutan 1.259.833.924 1.259.833.924 1.259.833.924 1.259.833.924
- Listrik 8454960 8454960 8454960 8454960 8454960
- Telepon 18000000 18000000 18000000 18000000 18000000
b. Media mikroba
- PCA 12816000 12816000 12816000 12816000 12816000
- PDA 7722000 7722000 7722000 7722000 7722000
- NA 12816000 12816000 12816000 12816000 12816000
- ATK
- map 1500000 1500000 1500000 1500000 1500000
- bolpoin 3600000 3600000 3600000 3600000 3600000
- kertas 3750000 3750000 3750000 3750000 3750000
c. Gaji Karyawan
- manager
produksi 36000000 36000000 36000000 36000000 36000000
(12 orang)
- staff
165000000 165000000 165000000 165000000 165000000
produksi
- manager
36000000 36000000 36000000 36000000 36000000
pemasaran
- staff
165000000 165000000 165000000 165000000 165000000
pemasaran
 - manager
36000000 36000000 36000000 36000000 36000000
Keuangan
- staff
66000000 66000000 66000000 66000000 66000000
keuangan
- Sekretaris 36000000 36000000 36000000 36000000 36000000
- Riset and
Developme 42000000 42000000 42000000 42000000 42000000
nt
- staff RND 180000000 180000000 180000000 180000000 180000000
- Manager
Quality 42000000 42000000 42000000 42000000 42000000
Control
- staff QC 180000000 180000000 180000000 180000000 180000000
- HRD 32400000 32400000 32400000 32400000 32400000
- staff HRD 120000000 120000000 120000000 120000000 120000000
- Office boy 210000000 210000000 210000000 210000000 210000000
- sopir 240000000 240000000 240000000 240000000 240000000
- buruh
angkut 120000000 120000000 120000000 120000000 120000000
bahan
- Satpam 240000000 240000000 240000000 240000000 240000000
- P3K 1200000 1200000 1200000 1200000 1200000
- alat
pemadam 5000000 5000000 5000000 5000000 5000000
kebakaran
- hand
6000000 6000000 6000000 6000000 6000000
sanitizer
- promosi 90000000 90000000 90000000 90000000 90000000
- internet 1800000 1800000 1800000 1800000 1800000
- Cat 3600000 3600000 3600000 3600000 3600000
- hairnet 55000 55000 55000 55000 55000
- sarung
500000 500000 500000 500000 500000
tangan
- masker 25000 25000 25000 25000 25000
2.3 Biaya
2.967.375.000,00 2.967.375.000,00 2.967.375.000,00 2.967.375.000,00 2.967.375.000,00
Variabel
a.Bahan baku
- Teh 216.000.000,00 216.000.000,00 216.000.000,00 216.000.000,00 216.000.000,00
 - Gula 1.223.775.000,00 1.223.775.000,00 1.223.775.000,00 1.223.775.000,00 1.223.775.000,00
- Natrium
138.600.000,00 138.600.000,00 138.600.000,00 138.600.000,00 138.600.000,00
benzoat
- Air 18.000.000,00 18.000.000,00 18.000.000,00 18.000.000,00 18.000.000,00
b. Pelengkap
- Sedotan 81.000.000,00 81.000.000,00 81.000.000,00 81.000.000,00 81.000.000,00
c. Kemasan
- Kardus 375.000.000,00 375.000.000,00 375.000.000,00 375.000.000,00 375.000.000,00
- Cup 810.000.000,00 810.000.000,00 810.000.000,00 810.000.000,00 810.000.000,00
d. Limbah
- - Karung 84.000 84.000 84.000 84.000 84.000
- - bahan bakar 1.500.000 1.500.000 1.500.000 1.500.000 1.500.000
- biaya
angsuran 1.076.200.175,83 1.076.200.175,83 1.076.200.175,83 1.076.200.175,83 1.076.200.175,83
pokok
- biaya
angsuran 782.038.794,43 609.846.766,30 437.654.738,17 265.462.710,04 93.270.681,90
bunga
- biaya total
1.858.238.970,26 1.686.046.942,13 1.513.854.914,00 1.341.662.885,87 1.169.470.857,73
angsuran
- d. laba
sebelum 80.916.000,00 80.916.000,00 80.916.000,00 80.916.000,00 80.916.000,00
pajak
- e. pajak
8.091.600,00 8.091.600,00 8.091.600,00 8.091.600,00 8.091.600,00
10%
- laba bersih 72.824.400,00 72.824.400,00 72.824.400,00 72.824.400,00 72.824.400,00
9. Break Even Point
Data
Harga per cup = Rp 1000
Biaya tetap (F) = Rp 3.382.662.884
Biaya variabel per unit (V)= (2.863.959.000 / 9.000.000,00)
= Rp 694
BEP (Unit) = 3.382.662.884/ (1000-694)
= 4.961.441,09
BEP (Rupiah) = 3.382.662.884/ (1-(694 /1000)
= Rp 4.961.441.091,41
BEP = 4.961.441,09x 1000
= Rp 4.961.441.091,41

Y: Rp 109
11
10
9
8
7 BEP
6
5
4
3
2
1
0 4 5 7 8 9 10 11
1 2 3 6

X: 106 unit
10. NPV (Net Present Value)
Tahun Revenue Cost Net benefit DF 16% NPV
0
- 10,518,181,040.00 -10518181040.00 1.000000000000 (10,518,181,040.00)
1
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.862068965517 2,373,636,306.90
2
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.743162901308 2,046,238,195.60
3
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.640657673541 1,763,998,444.48
4
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.552291097880 1,520,688,314.21
5
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.476113015414 1,310,938,201.90
6
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.410442254667 1,130,119,139.57
7
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.353829529886 974,240,637.56
8
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.305025456798 839,862,618.59
9
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.262952979998 724,019,498.78
10
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.226683603447 624,154,740.33
2789715058

NPV = 182789715058
Nilai NPV > 0 Layak

11. IRR (Internal Rate of Return)

Tahun Revenue Cost Net benefit DF 16% NPV 16% DF % NPV 53%
0
- 10,518,181,040.00 -10518181040.00 1.000000000000 (10,518,181,040.00) 1 -1.052E+10
0.8136
1
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.862068965517 2,373,636,306.90 7 2240372755
 0.6620
2
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.743162901308 2,046,238,195.60 58 1822923316
0.5386
3
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.640657673541 1,763,998,444.48 97 1483257377
0.4383
4
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.552291097880 1,520,688,314.21 21 1206881511
0.3566
5
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.476113015414 1,310,938,201.90 49 982002856
0.2901
6
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.410442254667 1,130,119,139.57 94 799025921
0.2361
7
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.353829529886 974,240,637.56 22 650143141
0.1921
8
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.305025456798 839,862,618.59 25 529001742
0.1563
9
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.262952979998 724,019,498.78 27 430432663
0.1271
10
9,000,000,000.00 6,246,581,884.00 2753418116.00 0.226683603447 624,154,740.33 98 350229994
2789715058 -23909765
IRR = 16 + (1093190878/1093190878-(-121744))*(22,9-16)
= 22,84%
 12. PBP (Payback Period)
Investasi 10.518.181.040
Aliran kas bersih 2.753.418.116
3,82 (3 tahun, 9
PBP bulan, 29 hari)

13. Net B / C (Net Benefit Cost Ratio)

Tahun Revenue Cost Net Benefit DF 16% PV (B) PV (C)
-
0 0
10,518,181,040.00 10518181040.00 1.000000000000 0 11553227193
1 9000000000
6,246,581,884.00 2753418116.00 0.862068965517 7758620689.66 5384984383
2 9000000000
6,246,581,884.00 2753418116.00 0.743162901308 6688466112 4,642,227,916.17
3 9000000000
6,246,581,884.00 2753418116.00 0.640657673541 5765919062 4001920617
4 9000000000
6,246,581,884.00 2753418116.00 0.552291097880 4970619881 3449931567
5 9000000000
6,246,581,884.00 2753418116.00 0.476113015414 4285017139 2974078937
6 9000000000
6,246,581,884.00 2753418116.00 0.410442254667 3693980292 2563861152
7 9000000000
6,246,581,884.00 2753418116.00 0.353829529886 3184465769 2210225131
8 9000000000
6,246,581,884.00 2753418116.00 0.305025456798 2745229111 1905366493
9 9000000000
6,246,581,884.00 2753418116.00 0.262952979998 2366576820 1642557321
10 9000000000
6,246,581,884.00 2753418116.00 0.226683603447 2040152431 1415997691
43499047306 41744378401

14. ROI (Return on Invesment)

Laba 2.753.418.116
Investasi 10.518.181.040
ROI 26,18%

15. NPM (Net Profit Margin)

Laba 2.753.418.116
Total penjualan 9000000000
NPM 30,59%
16. Analisis Sensitivitas
Analisis Sensitivitas
- Perubahan harga bahan baku
No. Uraian Satuan Jumlah Naik 5% Naik 10% Turun 5%
Kapasitas cup/tahu
1. 9.000.000 9.000.000 9.000.000 9.000.000
produksi n
Produksi
2. Cup/hari 30.000 30.000 30.000 30.000
perhari
Jumlah hari
3. kerja dalam Hari 25 25 25 25
sebulan
4. Rendemen % 112 112 112 112
Kebutuhan
5.
bahan baku
-the Kg/tahun 3.600 3.600 3.600 3.600
-gula Kg/tahun 126.000 126.000 126.000 126.000
Kebutuhan
6. biaya bahan
baku
-the Rp/kg 216,000,000.00 216,000,000.00 216,000,000.00 216,000,000.00
-gula Rp/kg 1,223,775,000 1,284,963,750 1,346,152,500 1,162,586,250
-Total Rp/Kg 2,862,459,000 2,923,647,750 2,984,836,500 2,801,270,250
7. Harga produk Rp/cup 1.000 1.000 1.000 1.000
8. Pendanaan
Modal sendiri % 40 40 40 40
Jangka
Tahun 10 10 10 10
pengembalian
Bunga
%/tahun 16% 16% 16% 16%
pinjaman
9. Lain-lain
Pajak
% 10 10 10 10
penghasilan

No. Uraian Satuan Model dasar Naik 5% Naik 10% Turun 5%

1. NPV 2.789.715.058 2501225751 2205486603 3092704047
2. IRR 23 22 21 24
Payback
3. 3,82 3,90 4 3,74
periode
4. B/C 1.07 1.05 1.05 1.08
Keputusan Layak Layak Layak Layak
- Perubahan harga produk
No. Uraian Satuan Jumlah Naik 5% Turun 2,5% Turun 5%
Kapasitas cup/tahu
1. 9.000.000 9.000.000 9.000.000 9.000.000
produksi n
Produksi
2. Cup/hari 30.000 30.000 30.000 30.000
perhari
Jumlah hari
3. kerja dalam Hari 25 25 25 25
sebulan
4. Rendemen % 112 112 112 112
Kebutuhan
5.
bahan baku
-teh Kg/tahun 3.600 3.600 3.600 3.600
-gula Kg/tahun 126.000 126.000 126.000 126.000
Kebutuhan
6. biaya bahan
baku
-teh Rp/kg 216,000,000.00 216,000,000.00 216,000,000.00 216,000,000.00
-gula Rp/kg 1,223,775,000 1,223,775,000 1,223,775,000 1,223,775,000
-Total Rp/Kg 2,862,459,000 2,923,647,750 2,984,836,500 2,801,270,250
7. Harga produk Rp/cup 1.000 1050 975 950
8. Pendanaan
Modal sendiri % 40 40 40 40
Jangka
Tahun 10 10 10 10
pengembalian
Bunga
%/tahun 16% 16% 16% 16%
pinjaman
9. Lain-lain
Pajak
% 10 10 10 10
penghasilan

No. Uraian Satuan Model dasar Naik 5% Turun2,5% Turun 5%

1. NPV Rp 2.789.715.058 4.964.667.423 1.702.238.875,28 614.762.692,6
2. IRR % 23 27 19 16
Payback
3. 3,82 3,28 4.16 4,57
periode
4. B/C 1.07 1.12 1.04 1,02
Keputusan Layak Layak Layak Tidak layak

- Perubahan harga produk dan bahan

Harga bahan Bahan turun Bahan baku
naik 5% dan 5% dan turun 5% dan
No. Uraian Satuan Jumlah
produk turun produk nai produk 5%
2,5% 5%
Kapasitas cup/tahu
1. 9.000.000 9.000.000 9.000.000 9.000.000
produksi n
Produksi
2. Cup/hari 30.000 30.000 30.000 30.000
perhari
Jumlah hari
3. kerja dalam Hari 25 25 25 25
sebulan
4. Rendemen % 112 112 112 112
Kebutuhan
5.
bahan baku
 -teh Kg/tahun 3.600 3.600 3.600 3.600
-gula Kg/tahun 126.000 126.000 126.000 126.000
Kebutuhan
6. biaya bahan
baku
-teh Rp/kg 216,000,000.00 216,000,000.00 216,000,000.00 216,000,000.00
-gula Rp/kg 1,223,775,000 1,284,963,750 1,284,963,750 1,162,586,250
-Total Rp/Kg 2,862,459,000 2,923,647,750 2,923,647,750 2,801,270,250
7. Harga produk Rp/cup 1.000 950 975 1050
8. Pendanaan
Modal sendiri % 40 40 40 40
Jangka
Tahun 10 10 10 10
pengembalian
Bunga
%/tahun 16% 16% 16% 16%
pinjaman
9. Lain-lain
Pajak
% 10 10 10 10
penghasilan

Harga bahan Bahan naik 5% Bahan baku

naik 5% dan dan produk turun 5%
No. Uraian Satuan Model dasar
produk turun turun 5% dan produk
2,5% 5%
1. NPV 2.789.715.058 1.413.749.568,63 326.273.386 5.267.656.412
2. IRR 22,84 18 17 29
Payback
3. 3,82 4.69 4,60 3,22
periode
4. B/C 1.07 1,03 1,01 1,13
Keputusan Layak Layak Layak Layak
- Perubahan harga produk

NPV
Tahun Revenue Cost Net Benefit Df 16% Npv
-
- - 10,518,181,040.00 10518181040.00 1.000000000000 -10518181040

1 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.862068965517 2,322,180,487.93

2 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.743162901308 2,001,879,730.98

3 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.640657673541 1,725,758,388.77

4 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.552291097880 1,487,722,748.94

5 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.476113015414 1,282,519,611.16

6 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.410442254667 1,105,620,354.44

7 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.353829529886 953,120,995.21

8 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.305025456798 821,656,030.35

9 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.262952979998 708,324,164.10

10 9,000,000,000.00 6,306,270,634.00 2693729366.00 0.226683603447 610,624,279.40

2501225751
Npv >0 Layak

IRR
DF 22,2% NPV 22,2%
1 -10518181040
0.818331 2204361183
0.669665 1803896222
0.548007 1476183488
0.448451 1208006127
0.366981 988548385.8
0.300312 808959399.2
0.245755 661996235
0.201108 541731779.9
0.164573 443315695.5
0.134675 362778801.5
-18403722.61

IRR = 22% 16% layak

 Tahun PV (B) PV (C)
0
- 10518181040
1 7,758,620,689.66 5436440202
2 6,688,466,111.77 4686586381
3 5,765,919,061.87 4040160673
4 4,970,619,880.92 3482897132
5 4,285,017,138.73 3002497528
6 3,693,980,292.01 2588359938
7 3,184,465,768.97 2231344774
8 2,745,229,111.18 1923573081
9 2,366,576,819.98 1658252656
10 2,040,152,431.02 1429528152
Total 43499047306 40997821555

B/C Ratio = 43499047306/40997821555

= 1,06 > 1 layak
Perubahan harga gula 10%

NPV
Tahu
Revenue Cost Net Benefit Df 16% Npv
n
-
10,518,181,040.0 10518181040.0
- 0 0 1.000000000000 -10518181040 10,518,181,040.00

2,269,431,565.5
1 6,367,459,384.00 2632540616.00 0.862068965517 2 6,367,459,384.00

1,956,406,522.0
2 6,367,459,384.00 2632540616.00 0.743162901308 0 6,367,459,384.00

1,686,557,346.5
3 6,367,459,384.00 2632540616.00 0.640657673541 5 6,367,459,384.00

1,453,928,747.0
4 6,367,459,384.00 2632540616.00 0.552291097880 3 6,367,459,384.00

1,253,386,850.8
5 6,367,459,384.00 2632540616.00 0.476113015414 8 6,367,459,384.00

1,080,505,905.9
6 6,367,459,384.00 2632540616.00 0.410442254667 3 6,367,459,384.00

7 6,367,459,384.00 2632540616.00 0.353829529886 931,470,608.56 6,367,459,384.00

8 6,367,459,384.00 2632540616.00 0.305025456798 802,991,903.93 6,367,459,384.00

9 6,367,459,384.00 2632540616.00 0.262952979998 692,234,399.94 6,367,459,384.00

10 6,367,459,384.00 2632540616.00 0.226683603447 596,753,793.05 6,367,459,384.00

2205486603
Npv >0 Layak
IRR
DF 21,5% NPV 21,5%
1 -10518181040
0.823045 2166700095
0.677404 1783292260
0.557534 1467730255
0.458876 1208008440
0.377675 994245629.8
0.310844 818309160.3
0.255839 673505481.8
0.210567 554325499.4
0.173306 456234978.9
0.142639 375502040.3
-20327199.36

IRR = 21% 16% layak

Tahun PV (B) PV (C)

0 0 10518181040
1
7,758,620,689.66 5489189124
2 6688466112 4732059590
3 5765919062 4079361715
4 4970619881 3516691134
5 4285017139 3031630288
6 3693980292 2613474386
7 3184465769 2252995160
8 2745229111 1942237207
9 2366576820 1674342420
10 2040152431 1443398638
Total 43499047306 41293560703

B/C Ratio = 43,499,047,306/41293560703

= 1,05 > 1 layak

Perubahan harga gula -5%

NPV
Tahun Revenue Cost Net Benefit Df 16% Npv
- -
10,518,181,040.00 -10518181040.00 1.000000000000 -10518181040
1 9,000,000,000
6,183,893,134.00 2816106866.00 0.862068965517 2,427,678,332.76
2 9,000,000,000
6,183,893,134.00 2816106866.00 0.743162901308 2,092,826,148.93
3 9,000,000,000
6,183,893,134.00 2816106866.00 0.640657673541 1,804,160,473.22
4 9,000,000,000
6,183,893,134.00 2816106866.00 0.552291097880 1,555,310,752.77
5 9,000,000,000
6,183,893,134.00 2816106866.00 0.476113015414 1,340,785,131.70
6 9,000,000,000 2816106866.00
 6,183,893,134.00 0.410442254667 1,155,849,251.47
7 9,000,000,000
6,183,893,134.00 2816106866.00 0.353829529886 996,421,768.50
8 9,000,000,000
6,183,893,134.00 2816106866.00 0.305025456798 858,984,283.19
9 9,000,000,000
6,183,893,134.00 2816106866.00 0.262952979998 740,503,692.41
10 9,000,000,000
6,183,893,134.00 2816106866.00 0.226683603447 638,365,252.08
3092704047
Npv >0 Layak

IRR
DF 24,3% NPV 24,3%
1 -10518181040
0.804505 2265572700
0.647229 1822665084
0.520699 1466343592
0.418905 1179681087
0.337011 949059603.7
0.271127 763523414.1
0.218123 614258579.3
0.175481 494174239.2
0.141176 397565759.6
0.113577 319843732.6
-245493248.2

IRR = 24% 16% layak

Tahun PV (B) PV (C)

0 0 10518181040
1
7,758,620,689.66 5330942357
2 6688466112 4595639963
3 5765919062 3961758589
4 4970619881 3415309128
5 4285017139 2944232007
6 3693980292 2538131041
7 3184465769 2188044000
8 2745229111 1886244828
9 2366576820 1626073128
10 2040152431 1401787179
Total 43499047306 40406343259
B/C Ratio = 43499047306/40406343259
= 1,08 > 1 layak
 Perubahan harga produk 5%

NPV
Tahun Revenue Cost Net Benefit Df 16% Npv
-
10,518,181,040.00 -10518181040.00 1.000000000000 (10,518,181,040.00)
1 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.862068965517 2,761,567,341.38
2 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.743162901308 2,380,661,501.19
3 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.640657673541 2,052,294,397.58
4 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.552291097880 1,769,219,308.26
5 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.476113015414 1,525,189,058.84
6 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.410442254667 1,314,818,154.17
7 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.353829529886 1,133,463,926.01
8 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.305025456798 977,124,074.15
9 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.262952979998 842,348,339.78
10 9,450,000,000.00
6,246,581,884.00 3203418116.00 0.226683603447 726,162,361.88
4964667423
Npv >0 Layak

IRR
DF 27,9% NPV 27,9%
1 -10518181040
0.781861 2504627143
0.611306 1958269854
0.477956 1531094491
0.373695 1197102808
0.292178 935967793.3
0.228442 731796554.5
0.17861 572163060.6
0.139648 447351884.8
0.109186 349766915.4
0.085368 273469050.3
-16571485.66

IRR = 28% 16% layak

 Tahun PV (B) PV (C)
0 0 10518181040
1
8,146,551,724.14 5384984383
2 7022889417 4642227916
3 6054215015 4001920617
4 5219150875 3449931567
5 4499267996 2974078937
6 3878679307 2563861152
7 3343689057 2210225131
8 2882490567 1905366493
9 2484905661 1642557321
10 2142160053 1415997691
Total 45673999671 40709332248

B/C Ratio = 45,673,999,671/40709332248

= 1,12 > 1 layak

Perubahan harga produk -2,5%

NPV
Tahun Revenue Cost Net Benefit Df 16% Npv
-
10,518,181,040.00 -10518181040.00 1.000000000000 (10,518,181,040.00)
1 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.862068965517 2,179,670,789.66
2 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.743162901308 1,879,026,542.81
3 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.640657673541 1,619,850,467.94
4 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.552291097880 1,396,422,817.19
5 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.476113015414 1,203,812,773.44
6 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.410442254667 1,037,769,632.27
7 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.353829529886 894,628,993.34
8 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.305025456798 771,231,890.81
9 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.262952979998 664,855,078.28
10 8,775,000,000.00
6,246,581,884.00 2528418116.00 0.226683603447 573,150,929.56

1,702,238,875.28
Npv >0 Layak
IRR
DF 20,4% NPV 20,4%
1 -10518181040
0.830565 2100015047
0.689838 1744198544
0.572955 1448669887
0.475876 1203214192
0.395246 999347335.2
0.328277 830022703.7
0.272656 689387627.6
0.226458 572581086.1
0.188088 475565686.1
0.156219 394988111.4
-60190821.34

IRR = 20% > 16% layak

Tahun PV (B) PV (C)

0 0 10518181040
1 7,564,655,172.41 5384984383
2 6521254459 4642227916
3 5621771085 4001920617
4 4846354384 3449931567
5 4177891710 2974078937
6 3601630785 2563861152
7 3104854125 2210225131
8 2676598383 1905366493
9 2307412399 1642557321
10 1989148620 1415997691
Total 42411571123 40709332248

B/C Ratio = 42,411,571,123/40709332248

= 1,04 > 1 layak
Perubahan harga produk -5%
NPV
Tahun Revenue Cost Net Benefit Df 16% Npv

- 10,518,181,040.0 1.00000000000 (10,518,181,040.00

0 -10518181040.00 0 )

1 8,550,000,000 0.86206896551
6,246,581,884.00 2303418116.00 7 1,985,705,272.41

2 8,550,000,000 0.74316290130
6,246,581,884.00 2303418116.00 8 1,711,814,890.01

3 8,550,000,000 0.64065767354
6,246,581,884.00 2303418116.00 1 1,475,702,491.39

4 8,550,000,000 0.55229109788
6,246,581,884.00 2303418116.00 0 1,272,157,320.16

5 8,550,000,000 0.47611301541
6,246,581,884.00 2303418116.00 4 1,096,687,344.97

6 8,550,000,000 0.41044225466
6,246,581,884.00 2303418116.00 7 945,420,124.97

7 8,550,000,000 0.35382952988
6,246,581,884.00 2303418116.00 6 815,017,349.11

8 8,550,000,000 0.30502545679
6,246,581,884.00 2303418116.00 8 702,601,163.03

9 8,550,000,000 0.26295297999
6,246,581,884.00 2303418116.00 8 605,690,657.78

10 8,550,000,000 0.22668360344
6,246,581,884.00 2303418116.00 7 522,147,118.78
614762692.6
Npv >0 Layak
IRR
DF 17,9% NPV 17,9%
1 -10518181040
0.848176 1953704933
0.719403 1657086457
0.610181 1405501660
0.517541 1192113367
0.438966 1011122449
0.372321 857610219.6
0.315794 727404766.4
0.267849 616967571.2
0.227183 523297346.2
0.192691 443848470.1
-129523800.1
IRR = 18% > 16% layak
 Tahun PV (B) PV (C)
0 0 10518181040
1 7370689655 5384984383
2 6354042806 4642227916
3 5477623109 4001920617
4 4722088887 3449931567
5 4070766282 2974078937
6 3509281277 2563861152
7 3025242481 2210225131
8 2607967656 1905366493
9 2248247979 1642557321
10 1938144809 1415997691
Total 41324094941 40709332248

B/C Ratio = 41,324,094,941 /40709332248

= 1,02 > 1 layak

Perubahan harga bahan baku 5% dan produk -2,5%

NPV
Tahun Revenue Cost Net Benefit Df 16% Npv
-
-
10,518,181,040.00 10518181040.00 1.000000000000 (10,518,181,040.00)
1
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.862068965517 2,128,214,970.69
2
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.743162901308 1,834,668,078.18
3
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.640657673541 1,581,610,412.22
4
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.552291097880 1,363,457,251.92
5
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.476113015414 1,175,394,182.69
6
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.410442254667 1,013,270,847.14
7
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.353829529886 873,509,350.99
8
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.305025456798 753,025,302.57
9
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.262952979998 649,159,743.60
10
8,775,000,000.00 6,306,270,634.00 2468729366.00 0.226683603447 559,620,468.62

1,413,749,568.63
Npv >0 Layak

IRR
 DF 19,9% NPV 19,9%
1 -10518181040
0.834028 2058990297
0.695603 1717256294
0.580153 1432240446
0.483864 1194529146
0.403556 996271180.7
0.336577 830918415.9
0.280715 693009521.2
0.234124 577989592.3
0.195266 482059710
0.162858 402051467.9
-132864969.3

IRR = 20% > 16% Layak

Tahun PV (B) PV (C)

0
- 10518181040
1 7,564,655,172.41 5436440202
2 6,521,254,458.98 4686586381
3 5,621,771,085.33 4040160673
4 4,846,354,383.90 3482897132
5 4,177,891,710.26 3002497528
6 3,601,630,784.71 2588359938
7 3,104,854,124.75 2231344774
8 2,676,598,383.40 1923573081
9 2,307,412,399.49 1658252656
10 1,989,148,620.25 1429528152
Total 42411571123 40997821555

B/C Ratio = 42,411,571,123 /40997821555

= 1,03 < 1 layak
Perubahan harga bahan baku 5% dan produk -5%
NPV
Tahun Revenue Cost Net Benefit Df 16% Npv
-
-
10,518,181,040.00 10518181040.00 1.000000000000 (10,518,181,040.00)
1
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.862068965517 1,934,249,453.45
2
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.743162901308 1,667,456,425.39
3
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.640657673541 1,437,462,435.68
4
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.552291097880 1,239,191,754.89
5
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.476113015414 1,068,268,754.22
6
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.410442254667 920,921,339.84
7
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.353829529886 793,897,706.76
8
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.305025456798 684,394,574.80
9
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.262952979998 589,995,323.10
10
8,550,000,000.00 6,306,270,634.00 2243729366.00 0.226683603447 508,616,657.84
326273386
Npv >0 Layak

IRR
DF 16,9% NPV 16,9%
1 -10518181040
0.855432 1919357884
0.731764 1641880140
0.625974 1404516801
0.535478 1201468606
0.458065 1027774685
0.391844 879191346.9
0.335196 752088406.3
0.286737 643360484.4
0.245284 550351141.5
0.209824 470787973.9
-27403571.93

IRR = 17% < 16% tidak layak

 Tahun PV (B) PV (C)
0
- 10,518,181,040.00
1
7,370,689,655.17 5,436,440,201.72
2
6,354,042,806.18 4,686,586,380.80
3
5,477,623,108.78 4,040,160,673.10
4
4,722,088,886.88 3,482,897,131.98
5
4,070,766,281.79 3,002,497,527.57
6
3,509,281,277.41 2,588,359,937.56
7
3,025,242,480.52 2,231,344,773.76
8
2,607,967,655.62 1,923,573,080.83
9
2,248,247,978.99 1,658,252,655.89
10
1,938,144,809.47 1,429,528,151.63
Total 41324094941 40997821555
B/C Ratio = 41,324,094,941 /40997821555
= 1,01 < 1 layak
Perubahan harga bahan baku -5% dan produk 5%
NPV
Tahun Revenue Cost Net Benefit Df 16% Npv
-
-
- 10,518,181,040.00 10518181040.00 1.000000000000 -10518181040
1
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.862068965517 2,815,609,367.24
2
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.743162901308 2,427,249,454.52
3
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.640657673541 2,092,456,426.31
4
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.552291097880 1,803,841,746.82
5
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.476113015414 1,555,035,988.64
6
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.410442254667 1,340,548,266.07
7
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.353829529886 1,155,645,056.95
8
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.305025456798 996,245,738.75
9
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.262952979998 858,832,533.41
10
9,450,000,000.00 6,183,893,134.00 3266106866.00 0.226683603447 740,372,873.63
5267656412
Npv >0 Layak
IRR
DF 28,9% NPV 28,9%
1 -10518181040
0.775795 2533829997
0.601858 1965733124
0.466919 1525006303
0.362233 1183092554
0.281019 917837513.1
0.218013 712053927.9
0.169133 552408012.4
0.131213 428555478.9
0.101794 332471279.2
0.078972 257929619.3
-109263231.2

IRR = 29% > 16% layak

Tahun PV (B) PV (C)

0 0 10518181040
1 8146551724 5330942357
2 7022889417 4595639963
3 6054215015 3961758589
4 5219150875 3415309128
5 4499267996 2944232007
6 3878679307 2538131041
7 3343689057 2188044000
8 2882490567 1886244828
9 2484905661 1626073128
10 2142160053 1401787179
Total 45673999671 40406343259

B/C Ratio = 45,673,999,671 /40406343259

= 1,13 > 1 Layak