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NO NAMA ALAT KUANTITAS HARGA SATUAN JUMLAH

1 Elliptical Dished Tank 1 $ 74,307.10 $ 74,307.10


2 Tangki Penyimpanan Demin Water 1 $ 177,731.90 $ 177,731.90
3 Tangki Penyimpanan Pentana 1 $ 10,298.21 $ 10,298.21
4 Mixer 1 $ 8,368.00 $ 8,368.00
5 Initiator Tank 1 $ 7,686.73 $ 7,686.73
6 Additive Tank 1 $ 2,564.61 $ 2,564.61
7 Reaktor 1 $ 567,163.60 $ 567,163.60
8 Slurry Tank 1 $ 158,784.43 $ 158,784.43
9 Centrifuge 1 $ 9,474.41 $ 9,474.41
10 Screw Conveyor 1 $ 10,513.23 $ 10,513.23
11 Flash Dryer 1 $ 6,343.73 $ 6,343.73
12 Cyclone 1 $ 1,882.36 $ 1,882.36
13 Screener 1 $ 7,575.68 $ 7,575.68
14 Bin 4 $ 25,608.19 $ 102,432.76
15 Pneumatic Conveyor 1 $ 25,883.91 $ 25,883.91
16 Coating Mixer 1 $ 541,652.90 $ 541,652.90
17 Gudang Produk 1 $ 127,557.33 $ 127,557.33
18 Heater Demin Water 1 $ 16,050.68 $ 16,050.68
19 Air Heater 1 $ 16,050.68 $ 16,050.68
20 Pompa Styrene 2 $ 2,977.06 $ 5,954.12
21 Pompa DMW 2 $ 2,977.06 $ 5,954.12
22 Pompa Beads EPS 1 $ 2,977.06 $ 2,977.06
23 Blower 1 $ 4,832.84 $ 4,832.84
24 Air Filter 1 $ 3,005.44 $ 3,005.44
TOTAL PURCHASED EQUIPMENT $ 1,895,045.82
NO RINCIAN PERSENTASE HARGA
1 Purchased Equipment $ 1,895,045.82
2 Installation 0.43 PE $ 814,869.70
3 Piping 0.86 PE $ 1,629,739.41
4 Instrumentation 0.15 PE $ 284,256.87
5 Insulation 0.08 PE $ 151,603.67
6 Electrical 0.12 PE $ 227,405.50
7 Building 0.3 PE $ 568,513.75
8 Land and Yard 0.15 PE $ 284,256.87
9 Utilities 0.2 PE $ 379,009.16
PHYSICAL PLANT COST (PPC) $ 6,234,700.75
10 Engineering and Construction 0.2 PPC $ 1,246,940.15
DIRECT PLANT COST (DPC) $ 7,481,640.90
11 Contractor's Fee 0.08 DPC $ 598,531.27
12 Contingency 0.15 DPC $ 1,122,246.14
FIXED CAPITAL INVESTMENT $ 9,202,418.31
RAW MATERIAL
NO NAMA BAHAN KUANTITAS HARGA SATUAN JUMLAH HARGA
1 Styrene Monomer 19543214 Rp 12,400.00 Rp 242,335,853,600.00
2 Pentane 216543 Rp 22,100.00 Rp 4,785,600,300.00
3 TCP 164523 Rp 17,600.00 Rp 2,895,604,800.00
4 TSP 15623 Rp 1,000.00 Rp 15,623,000.00
5 APS 2376 Rp 750.00 Rp 1,782,000.00
6 CaOH2 15840 Rp 1,200.00 Rp 19,008,000.00
7 BPO 13768 Rp 17,600.00 Rp 242,316,800.00
8 TBP 15442 Rp 1,064.00 Rp 16,430,288.00
9 Wax 25786 Rp 1,200.00 Rp 30,943,200.00
10 Aie Demin 17890675 Rp 800.00 Rp 14,312,540,000.00
TOTAL Rp 264,655,701,988.00
$ 19,604,126.07

LABOUR
NO RINCIAN KUANTITAS HARGA SATUAN JUMLAH HARGA
1 Direktur Utama 1 Rp 600,000,000.00 Rp 600,000,000.00
2 Dewan Komisaris 3 Rp 480,000,000.00 Rp 1,440,000,000.00
3 Manajer 4 Rp 360,000,000.00 Rp 1,440,000,000.00
4 Kepala Bagian 6 Rp 300,000,000.00 Rp 1,800,000,000.00
5 Kepala Seksi 13 Rp 240,000,000.00 Rp 3,120,000,000.00
6 Karyawan 109 Rp 96,000,000.00 Rp 10,464,000,000.00
7 Dokter 1 Rp 120,000,000.00 Rp 120,000,000.00
8 Perawat 2 Rp 60,000,000.00 Rp 120,000,000.00
9 Kebersihan dan Supir 11 Rp 36,000,000.00 Rp 396,000,000.00
TOTAL Rp 19,500,000,000.00
$ 1,444,444.44
MANUFACTURING COST PENJUALAN
NO RINCIAN PERSENTASE HARGA Kapasitas Produksi
1 Raw Materials $ 19,604,126.07 Harga Jual
2 Labours $ 1,444,444.44 Total Penjualan
3 Supervision 0.23 Labour $ 332,222.22
4 Maintenance 0.08 FCI $ 736,193.46
5 Plant Supplies 0.15 Maintenance $ 110,429.02
6 Royalties and Patents 0.05 Sales $ 2,940,000.00
7 Utilities 0.15 Sales $ 8,820,000.00
DIRECT MANUFACTURING COST (DMC) $ 33,987,415.22
8 Payroll Overhead 0.17 Labour $ 245,555.56
9 Laboratorium 0.18 Labour $ 260,000.00
10 Plant Overhead 0.8 Labour $ 1,155,555.56
11 Packaging $ 3,472,189.54
12 Shipping $ 165,834.45
INDIRECT MANUFACTURING COST (IMC) $ 5,299,135.10
13 Depreciation 0.1 FCI $ 920,241.83
14 Taxes 0.03 FCI $ 276,072.55
15 Insurance 0.01 FCI $ 92,024.18
FIXED MANUFACTURING COST $ 1,288,338.56

MANUFACTURING COST $ 40,574,888.89


28000 Ton/yr
2.1 $/Kg
58800000 $/Yr
WORKING CAPITAL
NO RINCIAN PERSENTASE HARGA
1 Raw Material Inventory 0.090909 Raw Material $ 1,782,193.28
2 Inprocess Inventory 0.5 MC $ 20,287,444.44
3 Product Inventory 0.090909 MC $ 3,688,626.26
4 Extended Credit 0.090909 Penjualan $ 5,345,454.55
5 Available Cash 0.090909 MC $ 3,688,626.26
WORKING CAPITAL $ 34,792,344.79
GENERAL EXPENSE
NO RINCIAN PERSENTASE HARGA
1 Administrasi 0.03 MC $ 1,217,246.67
2 Penjualan 0.1 MC $ 4,057,488.89
3 Penelitian 0.04 MC $ 1,622,995.56
4 Biaya Pembelanjaan 0.12 FCI + 0.15 WC $ 6,323,141.92
GENERAL EXPENSE $ 13,220,873.03
ESTIMASI KEUANGAN
Penjualan $ 58,800,000.00
MC $ 40,574,888.89
GE $ 13,220,873.03

Keuntungan Sebelum Pajak $ 5,004,238.08

Pajak Pendapatan 12,5% $ 625,529.76

Keuntungan Setelah Pajak $ 4,378,708.32


ANALIASA KELAYAKAN

1 PERCENT PROFIT ON SALES


POS = (Profit/Harga penjualan produk) x 100%

POS Sebelum Pajak


Keuntungan Sebelum Pajak $ 5,004,238.08
Harga Penjualan $ 58,800,000.00
POS Sebelum Pajak 8.5106090%

POS Sete;ah Pajak


Keuntungan Setelah Pajak $ 4,378,708.32
Harga Penjualan $ 58,800,000.00
POS Setelah Pajak 7.44678286%

2 Percent Return Of Investment


ROI = (Profit/FCI) x 100%

ROI Sebelum Pajak


Keuntungan Sebelum Pajak $ 5,004,238.08
FCI $ 9,202,418.31
ROI 54.379598%

ROI Setelah Pajak


Keuntungan Setelah Pajak $ 4,378,708.32
FCI $ 9,202,418.31
ROI 47.582148%

3 Pay Out Time


POT = FCI/(Profit + Depresiasi)

POT Sebelum Pajak


FCI $ 9,202,418.31
Keuntungan Sebelum Pajak $ 5,004,238.08
Depresiasi $ 920,241.83
POT 1.5532871139

POT Setelah Pajak


FCI $ 9,202,418.31
Keuntungan Setelah Pajak $ 4,378,708.32
Depresiasi $ 920,241.83
POT 1.7366493438
PERHITUNGAN BEP

FIXED EXPENSE (Fa)


NO KOMPONEN HARGA Shut Down Point
1 Depreciation $ 920,241.83 SDP = ((0.3Ra)/(Sa - Va - 0.7Ra)) x 100%
2 Taxes $ 276,072.55 SDP 39.7061155%
3 Insurance $ 92,024.18
TOTAL $ 1,288,338.56

VARIABLE EXPENSE (Va)


NO KOMPONEN HARGA
1 Raw Materials $ 19,604,126.07
2 Packaging $ 3,472,189.54
3 Utiities $ 8,820,000.00
4 Shipping $ 165,834.45
5 Royalty $ 2,940,000.00
TOTAL $ 35,002,150.06

REGULATED EXPENSE (Ra)


NO KOMPONEN HARGA
1 Labour $ 1,444,444.44
2 Overhead $ 245,555.56
3 Supervision $ 332,222.22
4 Laboratory $ 260,000.00
5 General Expense $ 13,220,873.03
6 Maintenance $ 736,193.46
7 Plant Supplies $ 110,429.02
TOTAL $ 16,349,717.73

BEP = ((Fa + 0.3Ra)/(Sa - Va - 0.7Ra)) x 100%


BEP 50.1354332%

Kapasitas Fa Va Ra Sales
0 $ 1,288,338.56 $ 1,288,338.56 $ 15,792,061.91 0
100 $ 1,288,338.56 $ 36,290,488.63 $ 52,640,206.36 58800000

$70,000,000.00

$60,000,000.00

$50,000,000.00

$40,000,000.00 Fa
Va
$30,000,000.00 Ra
Sal es

$20,000,000.00

$10,000,000.00

$-
0 100
$40,000,000.00 Fa
Va
$30,000,000.00 Ra
Sal es

$20,000,000.00

$10,000,000.00

$-
0 100
Fa $ 1,288,338.56
ra $ 16,349,717.73
Z 28000
Sa 58800000
Va $ 35,002,150.06

BEP 14037.92128295
0.5013543315