2. Manufacturing Cost
3. General Expense
3.1 Administrasi
3.2 Sales
3.3 Riset
3.4 Finance
Dasar Perhitungan :
1. Kapasitas Produksi
500,000 per m
2
Harga tanah = Rp
(www.berniaga.com)
Untuk Utilitas :
dengan menggunakan data indeks dari tahun 2005 sampai 2013. Untuk
1 2005 468.2
2 2006 499.6
3 2007 525.4
4 2008 575.4
5 2009 521.9
6 2010 550.8
7 2011 585.7
8 2012 584.6
8 2013 567.6
Dengan asumsi kenaikan indeks bersifat linear, maka dapat diturunkan
700
600
f(x) = 12.4766666667x - 24523.49
500
400
300
200
100
0
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
f(x) = 12.4766666667x - 24523.49
500
400
300
200
100
0
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Gambar E.1 Grafik Indeks Harga berdasarkan Marshall & Swift Equipment
Cost Index
Nx
Ex = Ey
Ny (Aries Newton, pg. 16)
Dimana :
Ny = Indeks tahun y
Untuk jenis alat yang sama tetapi kapasitas berbeda, harga suatu alat dapat
Dengan :
Cb = Kapasitas alat A
n = eksponen= 0.6
Dari data pada Peters and Timmerhaus 5th ed, www.matche.com dan
Harga Alat
No. Kode Nama Alat Jumlah Total US $
US $
Total 47 $ 629,688
Rp 300,728,041,879
Total Rp 3,316,145,676,086
Plant start up besarnya 5%-10% dari DPC, diambil 10% sehingga biaya
yang dibutuhkan sebesar Rp 139,188,950,272
untuk membangun pabrik etil laktat dari asam laktat dan etanol
dengan katalis amberlyst-15 kapasitas 45000 ton/tahun sebesar
Rp 2,434,573,652,185 dengan rincian berikut :
Total Gaji
No. Jabatan Jumlah
(Rp)/bln
Gaji (Rp)/bln
38 Karyawan Proses
A Non-Shift
B Shift
Kepala Regu 4 5,500,000 22,000,000
40 Karyawan Laboratorium
A Non-Shift
Staff Administrasi 1 3,500,000 3,500,000
B Shift 0
a Non-Shift
b Shift
Karyawan Pemadam
45 5 3,500,000 17,500,000
Kebakaran dan K3
Total Rp 141,520,847,043
Total Rp 281,857,624,300
Total Rp 1,916,959,280,021
Total Rp 697,129,702,616
1. Modal
b. Pada akhir masa konstruksi (tahun -0) dibayarkan sisa modal pinjaman
3. Pengembalian pinjaman dalam waktu 10 tahun, sebesar 16% pertahun
5. Kapasitas produksi
Tahun I = 85%
Tahun II = 95%
E.4.1 Perhitungan biaya total produksi pada kapasitas 85%, 95% dan 100%
= Rp 2,426,183,899,770
1. 85% Rp 2,062,256,314,805
2. 95% Rp 2,304,874,704,782
3. 100% Rp 2,426,183,899,770
E.4.2 Penyediaan Investasi
capital investment) pada tahun pertama masa konstruksi (-2) dan sisanya
untuk memenuhi kebutuhan modal kerja. Sedangkan untuk modal pinjaman
-1 50 Rp365,186,047,828 - Rp365,186,047,828
0 - Rp427,858,432,009 Rp427,858,432,009
Untuk modal sendiri tidak akan terpengaruh karena modalnya habis pada
tahun pertama, sedangkan untuk modal pinjaman dari bank akan terpengaruh,
pertama, dan bunga bank tetap dihitung pada saat modal dicairkan.
-1 - - - -
0 - - - -
Total investasi pada akhir masa konstruk = modal pinjaman + modal sendiri
= Rp2,964,684,177,586
-2 0%
-1 0%
0 0%
Keterangan :
Sehingga
Rp 500,110,476,713
= x 100%
= x 100%
Rp 3,316,145,676,086
= 15%
Rp 325,071,809,863 x
=
100%
Rp 3,316,145,676,086
= 10%
= 20.542 %
= 13.352 %
E.4.5 Pay Out Time (POT)
= 3.54 tahun
= 4.75 tahun
Tabel E.23 Nilai Sekarang Arus Kas Pada masing-Masing Tahun Produksi
Suku Bunga (DF)
Tahun
Arus Kas (Rp) Nilai Sekarang (Rp)
ke-n
Tahun
Arus Kas (Rp) Nilai Sekarang (Rp)
ke-n 10%
Rp 3,127,016,142,068
=
Rp 2,434,573,652,185
= 1.2844
NVP pada suku bunga yang ditetapkan bernilai positif, sehingga dari
metode ini investasi yang dilakukan adalah layak dengan ratio 1.2844
E.4.7 Interest Rate of Return (IRR)
Dimana :
n = tahun
Harga i yang diperoleh lebih besar dari harga i untuk pinjaman modal pada
bank. Hal ini menunjukkan bahwa pabrik layak untuk didirikan dengan
Maintenance Rp 150,324,066,294
Ra 889,318,598,853.28
Utilitas Rp 36,057,421,028
Packaging and Transport Rp 132,645,827,043
Va Rp 1,442,912,759,483
C. Fixed Cost (Fa)
Depresiasi Rp 187,905,082,867
Asuransi Rp 18,790,508,287 +
Fa Rp 281,857,624,300
berapa biaya dan penghasilan jumlahnya sama. Dengan Break Even Point
yang dijual secara menentukan tingkat berapa harga jual dan jumlah
unit yang dijual secara minimum dan berapa harga serta unit penjualan
= 43.87%
= 21.33%
`
`
Direct Plant Cost adalah pengeluaran yang diperlukan untuk mendirikan
Modal investasi tetap (FCI) adalah biaya yang dibutuhkan untuk mendirikan
6583132000
harus ada selisihnya
Rp 3,162,739,436,349
Rp 153,406,239,737
Manufacturing Cost adalah biaya yang dikeluarkan untuk pembuatan suatu
biaya langsung, biaya tidak langsung dan biaya yang timbul
-200442422
37350000.2
41107095.9
42985643.8
42985643.8
42985643.8
42985643.8
42985643.8
42985643.8
42985643.8
42985643.8
E-40
LAMPIRAN E
2. Manufacturing Cost
3. General Expense
3.1 Administrasi
3.2 Sales
3.3 Riset
3.4 Finance
Dasar Perhitungan :
1. Kapasitas Produksi
Untuk Utilitas :
(Anonim6, 2013)
Harga indeks tahun 2018 dicari dengan persamaan least square, dengan menggunakan
data indeks dari tahun 2001 sampai 2018. Untuk tujuan tersebut digunakan data indeks
sebagai berikut :
E-42
1 1 394.3
2 2 395.6
3 3 402
4 4 444.2
5 5 468.2
6 6 499.6
7 7 525.4
8 8 575.4
9 9 521.9
10 10 550.8
11 11 585.7
12 12 584.6
13 13 567.6
700
600
500
400
300
200
100
0
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Gambar E.1 Grafik Indeks Harga
E-43
Y = 17,707 x - 35036
Nx
Ex = Ey
Ny (Aries Newton, 1955:16)
Dimana :
Ny = Indeks tahun y
Untuk jenis alat yang sama tetapi kapasitas berbeda, harga suatu alat dapat
Eb = Ea(Cb/Ca)^n
Dengan :
Ca = Kapasitas alat A
Cb = Kapasitas alat A
n = eksponen = 0.6
Dari data pada Peters and Timmerhaus 5th ed, www.matche.com dan
Total 96 $ 25,080,877.34
Harga Alat
No. Kode Nama Alat Jumlah Total US $
US $
Total 47 $ 629,687.88
Rp312,280,525,193
Tabel E.4 Total Purchased Equipment Cost (PEC)
Total $ 35,352,027.18
E-48
Total Rp 1,122,237,508,516
Total Rp 30,590,553,030
Total Rp 3,411,244,961,242
E-50
Total Rp 375,164,364,960
Plant start up besarnya 5%-10% dari DPC, diambil 10% sehingga biaya
untuk membangun Pabrik Etil Laktat dari etanol dan asam laktat
rincian berikut :
Total Rp 2,425,843,639,144.1
TOTAL 34 393000000
(Anonim7, 2013)
Total gaji pegawai 1 bulan = Rp 393,000,000
Total Rp 1,411,220,619,652
Total Rp 142,580,598,450
Total Rp 286,387,967,602
Total Rp 1,840,189,185,704
Total Rp 397,556,359,813
Analisa ekonomi dilakukan dengan metode discounted cash flow, yaitu cash flow yang
nilainya diproyeksikan pada masa sekarang. Adapun anggapan yang dipakai sebagai berikut :
1. Modal
b. Pada akhir masa konstruksi (tahun (-0)) dibayarkan sisa modal pinjaman
5. Kapasitas produksi
Tahun I = 85%
Tahun II = 95%
6. Pajak pendapatan
E.4.1 Perhitungan biaya total produksi pada kapasitas 85%, 95% dan 100%
= 2,046,820,233,781.94
1. 85% Rp 1,739,797,198,715
2. 95% Rp 1,944,479,222,093
3. 100% Rp 2,046,820,233,782
Modal sendiri dipergunakan untuk penyediaan modal tetap (fixed capital investment)
E-55
pada tahun pertama masa konstruksi (-2) dan sisanya untuk memenuhi kebutuhan modal kerja.
Sedangkan untuk modal pinjaman di bank diperlukan untuk menambah kekurangan modal
-2 50 Rp363,876,545,872 - Rp 363,876,545,872
-1 50 Rp363,876,545,872 - Rp 363,876,545,872
0 - Rp427,858,432,009 Rp 427,858,432,009
Untuk modal sendiri tidak akan terpengaruh karena modalnya habis pada tahun pertama,
sedangkan untuk modal pinjaman dari bank akan terpengaruh, karena pembayaran pinjaman
dilakukan setelah mulai berproduksi pada tahun pertama, dan bunga bank tetap dihitung pada
-1 - - - -
0 - - - -
Total investasi pada akhir masa konstruksi = modal pinjaman + modal sendiri
= Rp2,955,587,503,998
E-56
-2 0
-1 0
0 0
Keterangan :
Sehingga
-Rp500,110,476,713
= x 100%
E-57
= x 100%
Rp3,411,244,961,242
= -14.66%
Rp325,071,809,863
= x 100%
Rp3,411,244,961,242
= 9.53%
= 26.19404 %
= 17.02612 %
= 2.76 tahun
= 3.70 tahun
Tabel E.23 Nilai Sekarang Arus Kas Pada masing-Masing Tahun Produksi
Ratio =
Modal awal
Rp 3,127,016,142,068
=
Rp 2,425,843,639,144
= 1.289043
NVP pada suku bunga yang ditetapkan bernilai positif, sehingga dari
metode ini investasi yang dilakukan adalah layak dengan ratio 1.28904
Dimana :
n = tahun
-Rp2,425,843,639,144
Harga i yang diperoleh lebih besar dari harga i untuk pinjaman modal pada
bank. Hal ini menunjukkan bahwa pabrik layak untuk didirikan dengan
Laboratorium Rp 943,200,000
Maintenance Rp 190,925,311,734
Ra Rp 627,967,268,307
E-61
Utilitas Rp 30,590,553,030
Va Rp 1,323,390,309,608
Depresiasi Rp 190,925,311,734
Asuransi Rp 19,092,531,173 +
Fa Rp 286,387,967,602
16.23%
37350000.1757
# Regulated Cost/semi variable adalah biaya yang berubah tidak sebanding 41107095.9335
# Fixed Cost adalah biaya yang tidak terpengaruh jumlah produksi 42985643.8124
42985643.8124
Break Even Point adalah titik yang menunjukkan pada tingkat berapa 42985643.8124
biaya dan penghasilan jumlahnya sama. Dengan Break Even Point kita dapat 42985643.8124
menentukan tingkat berapa harga jual dan jumlah unit yang dijual secara 42985643.8124
minimum dan berapa harga serta unit penjualan yg harus dicapai agar 42985643.8124
mendapat keuntungan.
= 28.80%
E-62
Shut Down Point adalah suatu titik atau saat penentuan aktivitas produksi dihentikan.
Penyebabnya antara lain variable cost yang terlalu tinggi karena keputusan manajemen
= 11.43%
E-63
http//malang.m.olx.co.id/properti/tanah?region=11&page=2
E-64
Rp3,062,081,178,888.85
16.23%
-199723665.33
37350000.1757
41107095.9335
42985643.8124
42985643.8124
42985643.8124
42985643.8124
42985643.8124
42985643.8124
42985643.8124
42985643.8124
No. Kode Nama Alat Jumlah Tipe
diameter
material Volume
69.351964378 m3
Utility, threated w/motor comercial steel Diameter 5
Utility, threated w/motor comercial steel Diameter 5
Carbon Steel SA 283 grade C 2450.238935 ft3
Carbon Steel, SA-285 Grade C 0.853680745 m3
Utility, threated w/motor comercial steel Diameter 1/8
r, non-jacketed Diameter 3 1/2
Carbon Steel, SA-285 Grade C 1.2413262641 m3
Utility, threated w/motor comercial steel Diameter 1/8
r, non-jacketed Diameter 3 1/2
TOTAL
681.042 $595,371.81 1
681.042 $2,759.68
681.042 $373,997.17
681.042 $1,679.81
681.042 $1,799.79
681.042 $1,799.79
681.042 $259,050.33
681.042 Rp2,759.68
681.042 $60,953.02
681.042 $124,665.72
681.042 $2,759.68
681.042 $3,839.56
681.042 $475,265.57
681.042 $2,159.75
681.042 $23,757.28
681.042 $442,989.26
681.042 $3,359.62
681.042 $41,755.22
681.042 $1,199.86
681.042 $3,359.62
681.042 $2,039.77
681.042 $34,676.03
681.042 $95,629.05
681.042 $1,079.88
681.042 $2,759.68
681.042 $65,392.51
681.042 $1,679.81
681.042 $7,919.09
681.042 $389,955.34
681.042 $21,367.15
681.042 $116,146.70
681.042 $2,279.74
681.042 $2,159.75
681.042 $46,074.72
681.042 $1,679.81
681.042 $16,318.13
681.042 $468,186.38
681.042 $11,878.64
681.042 $453,428.07
681.042 $88,909.82
681.042 $2,759.68
681.042 $26,276.99
$4,283,878.97
681.042 $1,799.79
681.042 $8,399.04
681.042 $8,399.04
681.042 $35,515.93
681.042 $11,278.71
681.042 $119.99
681.042 $2,039.77
681.042 $3,599.59
681.042 $119.99
681.042 $2,039.77
681.042 $1,799.79
681.042 $14,278.36
681.042 $8,399.04
681.042 $1,799.79
681.042 $239.97
681.042 $2,639.70
681.042 $8,399.04
681.042 $1,799.79
681.042 $1,799.79
681.042 $119.99
681.042 $2,639.70
681.042 $7,319.16
681.042 $18,357.90
681.042 $119.99
681.042 $10,678.78
681.042 $41,635.23
681.042 $359.96
681.042 $8,399.04
681.042 $8,399.04
681.042 $31,076.44
681.042 $8,399.04
681.042 $2,999.66
681.042 $15,238.25
681.042 $26,516.96
681.042 $15,238.25
681.042 $479.95
681.042 $1,319.85
681.042 $119.99
681.042 $839.90
681.042 $238,772.65
681.042 $9,118.96
681.042 $18,477.88
681.042 $359.96
681.042 $1,799.79
681.042 $1,799.79
681.042 $1,799.79
681.042 $4,919.44
681.042 $3,959.55
681.042 $2,759.68
681.042 $12,958.52
681.042 $9,118.96
Umur Pabrik (tahun)
Lama pengembalian pinjaman (tahun)
Bunga
Laju inflasi
Pajak
INVESTASI
Modal Sendiri
Tahun ke- Kapasitas
Pengeluaran
1
-2 0% Rp1,704,201,556,529.33
-1 0%
0 0%
1 85%
2 95%
3 100%
4 100%
5 100%
6 100%
7 100%
8 100%
9 100%
10 100%
10
10
10.00%
6%
35%
INVESTASI INVE
Modal Sendiri Modal P
Inflasi Jumlah (1+2) Pinjaman
2 3 4
Rp102,252,093,391.76 Rp1,806,453,649,921.09 Rp365,186,047,827.71
Rp365,186,047,827.71
INVESTASI
Modal Pinjaman
Bunga Jumlah (4+5) Akumulasi (3+6)
5 6 7
Rp1,158,230,527,664.89
Rp115,823,052,766.49 Rp1,042,407,474,898.40 Rp2,818,723,824,673.02
Rp115,823,052,766.49 Rp926,584,422,131.91 Rp3,150,338,392,281.61
Rp115,823,052,766.49 Rp810,761,369,365.42 Rp3,316,145,676,085.91
Rp115,823,052,766.49 Rp694,938,316,598.93 Rp3,316,145,676,085.91
Rp115,823,052,766.49 Rp579,115,263,832.44 Rp3,316,145,676,085.91
Rp115,823,052,766.49 Rp463,292,211,065.95 Rp3,316,145,676,085.91
Rp115,823,052,766.49 Rp347,469,158,299.47 Rp3,316,145,676,085.91
Rp115,823,052,766.49 Rp231,646,105,532.98 Rp3,316,145,676,085.91
Rp115,823,052,766.49 Rp115,823,052,766.49 Rp3,316,145,676,085.91
Rp115,823,052,766.49 Rp0.00 Rp3,316,145,676,085.91
Biaya Operasi FCI Depresiasi (12)*10%
11 12 13
Bulan Angsuran Pokok Angsuran Bunga Angsuran Total Sisa Pinjaman Pokok (Saldo)
0 730,372,095,655.43
1 3,565,486,933.41 6,086,434,130.46 9,651,921,063.87 726,806,608,722.02
2 3,595,199,324.52 6,056,721,739.35 9,651,921,063.87 723,211,409,397.49
3 3,625,159,318.90 6,026,761,744.98 9,651,921,063.87 719,586,250,078.60
4 3,655,368,979.89 5,996,552,083.99 9,651,921,063.87 715,930,881,098.71
5 3,685,830,388.05 5,966,090,675.82 9,651,921,063.87 712,245,050,710.66
6 3,716,545,641.29 5,935,375,422.59 9,651,921,063.87 708,528,505,069.37
7 3,747,516,854.96 5,904,404,208.91 9,651,921,063.87 704,780,988,214.41
8 3,778,746,162.09 5,873,174,901.79 9,651,921,063.87 701,002,242,052.32
9 3,810,235,713.44 5,841,685,350.44 9,651,921,063.87 697,192,006,338.89
10 3,841,987,677.72 5,809,933,386.16 9,651,921,063.87 693,350,018,661.17
11 3,874,004,241.70 5,777,916,822.18 9,651,921,063.87 689,476,014,419.47
12 3,906,287,610.38 5,745,633,453.50 9,651,921,063.87 685,569,726,809.09
13 3,938,840,007.13 5,713,081,056.74 9,651,921,063.87 681,630,886,801.96
14 3,971,663,673.86 5,680,257,390.02 9,651,921,063.87 677,659,223,128.10
15 4,004,760,871.14 5,647,160,192.73 9,651,921,063.87 673,654,462,256.96
16 4,038,133,878.40 5,613,787,185.47 9,651,921,063.87 669,616,328,378.56
17 4,071,784,994.05 5,580,136,069.82 9,651,921,063.87 665,544,543,384.51
18 4,105,716,535.67 5,546,204,528.20 9,651,921,063.87 661,438,826,848.84
19 4,139,930,840.13 5,511,990,223.74 9,651,921,063.87 657,298,896,008.71
20 4,174,430,263.80 5,477,490,800.07 9,651,921,063.87 653,124,465,744.91
21 4,209,217,182.67 5,442,703,881.21 9,651,921,063.87 648,915,248,562.24
22 4,244,293,992.52 5,407,627,071.35 9,651,921,063.87 644,670,954,569.72
23 4,279,663,109.13 5,372,257,954.75 9,651,921,063.87 640,391,291,460.59
24 4,315,326,968.37 5,336,594,095.50 9,651,921,063.87 636,075,964,492.22
25 4,351,288,026.44 5,300,633,037.44 9,651,921,063.87 631,724,676,465.78
26 4,387,548,759.99 5,264,372,303.88 9,651,921,063.87 627,337,127,705.79
27 4,424,111,666.33 5,227,809,397.55 9,651,921,063.87 622,913,016,039.46
28 4,460,979,263.55 5,190,941,800.33 9,651,921,063.87 618,452,036,775.92
29 4,498,154,090.74 5,153,766,973.13 9,651,921,063.87 613,953,882,685.18
30 4,535,638,708.16 5,116,282,355.71 9,651,921,063.87 609,418,243,977.01
31 4,573,435,697.40 5,078,485,366.48 9,651,921,063.87 604,844,808,279.61
32 4,611,547,661.54 5,040,373,402.33 9,651,921,063.87 600,233,260,618.07
33 4,649,977,225.39 5,001,943,838.48 9,651,921,063.87 595,583,283,392.68
34 4,688,727,035.60 4,963,194,028.27 9,651,921,063.87 590,894,556,357.08
35 4,727,799,760.90 4,924,121,302.98 9,651,921,063.87 586,166,756,596.18
36 4,767,198,092.24 4,884,722,971.63 9,651,921,063.87 581,399,558,503.94
37 4,806,924,743.01 4,844,996,320.87 9,651,921,063.87 576,592,633,760.93
38 4,846,982,449.20 4,804,938,614.67 9,651,921,063.87 571,745,651,311.73
39 4,887,373,969.61 4,764,547,094.26 9,651,921,063.87 566,858,277,342.12
40 4,928,102,086.02 4,723,818,977.85 9,651,921,063.87 561,930,175,256.10
41 4,969,169,603.41 4,682,751,460.47 9,651,921,063.87 556,961,005,652.69
42 5,010,579,350.10 4,641,341,713.77 9,651,921,063.87 551,950,426,302.59
43 5,052,334,178.02 4,599,586,885.85 9,651,921,063.87 546,898,092,124.57
44 5,094,436,962.84 4,557,484,101.04 9,651,921,063.87 541,803,655,161.74
45 5,136,890,604.19 4,515,030,459.68 9,651,921,063.87 536,666,764,557.54
46 5,179,698,025.89 4,472,223,037.98 9,651,921,063.87 531,487,066,531.65
47 5,222,862,176.11 4,429,058,887.76 9,651,921,063.87 526,264,204,355.54
48 5,266,386,027.58 4,385,535,036.30 9,651,921,063.87 520,997,818,327.96
49 5,310,272,577.81 4,341,648,486.07 9,651,921,063.87 515,687,545,750.15
50 5,354,524,849.29 4,297,396,214.58 9,651,921,063.87 510,333,020,900.86
51 5,399,145,889.70 4,252,775,174.17 9,651,921,063.87 504,933,875,011.16
52 5,444,138,772.11 4,207,782,291.76 9,651,921,063.87 499,489,736,239.05
53 5,489,506,595.22 4,162,414,468.66 9,651,921,063.87 494,000,229,643.83
54 5,535,252,483.51 4,116,668,580.37 9,651,921,063.87 488,464,977,160.32
55 5,581,379,587.54 4,070,541,476.34 9,651,921,063.87 482,883,597,572.79
56 5,627,891,084.10 4,024,029,979.77 9,651,921,063.87 477,255,706,488.68
57 5,674,790,176.47 3,977,130,887.41 9,651,921,063.87 471,580,916,312.22
58 5,722,080,094.61 3,929,840,969.27 9,651,921,063.87 465,858,836,217.61
59 5,769,764,095.39 3,882,156,968.48 9,651,921,063.87 460,089,072,122.22
60 5,817,845,462.86 3,834,075,601.02 9,651,921,063.87 454,271,226,659.36
61 5,866,327,508.38 3,785,593,555.49 9,651,921,063.87 448,404,899,150.98
62 5,915,213,570.95 3,736,707,492.92 9,651,921,063.87 442,489,685,580.03
63 5,964,507,017.37 3,687,414,046.50 9,651,921,063.87 436,525,178,562.66
64 6,014,211,242.52 3,637,709,821.36 9,651,921,063.87 430,510,967,320.14
65 6,064,329,669.54 3,587,591,394.33 9,651,921,063.87 424,446,637,650.60
66 6,114,865,750.12 3,537,055,313.75 9,651,921,063.87 418,331,771,900.48
67 6,165,822,964.70 3,486,098,099.17 9,651,921,063.87 412,165,948,935.78
68 6,217,204,822.74 3,434,716,241.13 9,651,921,063.87 405,948,744,113.03
69 6,269,014,862.93 3,382,906,200.94 9,651,921,063.87 399,679,729,250.10
70 6,321,256,653.46 3,330,664,410.42 9,651,921,063.87 393,358,472,596.65
71 6,373,933,792.24 3,277,987,271.64 9,651,921,063.87 386,984,538,804.41
72 6,427,049,907.17 3,224,871,156.70 9,651,921,063.87 380,557,488,897.24
73 6,480,608,656.40 3,171,312,407.48 9,651,921,063.87 374,076,880,240.84
74 6,534,613,728.53 3,117,307,335.34 9,651,921,063.87 367,542,266,512.31
75 6,589,068,842.94 3,062,852,220.94 9,651,921,063.87 360,953,197,669.37
76 6,643,977,749.96 3,007,943,313.91 9,651,921,063.87 354,309,219,919.41
77 6,699,344,231.21 2,952,576,832.66 9,651,921,063.87 347,609,875,688.19
78 6,755,172,099.81 2,896,748,964.07 9,651,921,063.87 340,854,703,588.39
79 6,811,465,200.64 2,840,455,863.24 9,651,921,063.87 334,043,238,387.75
80 6,868,227,410.64 2,783,693,653.23 9,651,921,063.87 327,175,010,977.11
81 6,925,462,639.06 2,726,458,424.81 9,651,921,063.87 320,249,548,338.04
82 6,983,174,827.72 2,668,746,236.15 9,651,921,063.87 313,266,373,510.32
83 7,041,367,951.29 2,610,553,112.59 9,651,921,063.87 306,225,005,559.03
84 7,100,046,017.55 2,551,875,046.33 9,651,921,063.87 299,124,959,541.48
85 7,159,213,067.70 2,492,707,996.18 9,651,921,063.87 291,965,746,473.79
86 7,218,873,176.59 2,433,047,887.28 9,651,921,063.87 284,746,873,297.19
87 7,279,030,453.06 2,372,890,610.81 9,651,921,063.87 277,467,842,844.13
88 7,339,689,040.17 2,312,232,023.70 9,651,921,063.87 270,128,153,803.96
89 7,400,853,115.51 2,251,067,948.37 9,651,921,063.87 262,727,300,688.45
90 7,462,526,891.47 2,189,394,172.40 9,651,921,063.87 255,264,773,796.98
91 7,524,714,615.57 2,127,206,448.31 9,651,921,063.87 247,740,059,181.41
92 7,587,420,570.70 2,064,500,493.18 9,651,921,063.87 240,152,638,610.72
93 7,650,649,075.45 2,001,271,988.42 9,651,921,063.87 232,501,989,535.27
94 7,714,404,484.41 1,937,516,579.46 9,651,921,063.87 224,787,585,050.85
95 7,778,691,188.45 1,873,229,875.42 9,651,921,063.87 217,008,893,862.40
96 7,843,513,615.02 1,808,407,448.85 9,651,921,063.87 209,165,380,247.38
97 7,908,876,228.48 1,743,044,835.39 9,651,921,063.87 201,256,504,018.90
98 7,974,783,530.38 1,677,137,533.49 9,651,921,063.87 193,281,720,488.52
99 8,041,240,059.80 1,610,681,004.07 9,651,921,063.87 185,240,480,428.72
100 8,108,250,393.63 1,543,670,670.24 9,651,921,063.87 177,132,230,035.08
101 8,175,819,146.92 1,476,101,916.96 9,651,921,063.87 168,956,410,888.17
102 8,243,950,973.14 1,407,970,090.73 9,651,921,063.87 160,712,459,915.03
103 8,312,650,564.58 1,339,270,499.29 9,651,921,063.87 152,399,809,350.44
104 8,381,922,652.62 1,269,998,411.25 9,651,921,063.87 144,017,886,697.82
105 8,451,772,008.06 1,200,149,055.82 9,651,921,063.87 135,566,114,689.76
106 8,522,203,441.46 1,129,717,622.41 9,651,921,063.87 127,043,911,248.30
107 8,593,221,803.47 1,058,699,260.40 9,651,921,063.87 118,450,689,444.83
108 8,664,831,985.17 987,089,078.71 9,651,921,063.87 109,785,857,459.67
109 8,737,038,918.38 914,882,145.50 9,651,921,063.87 101,048,818,541.29
110 8,809,847,576.03 842,073,487.84 9,651,921,063.87 92,238,970,965.26
111 8,883,262,972.50 768,658,091.38 9,651,921,063.87 83,355,707,992.76
112 8,957,290,163.93 694,630,899.94 9,651,921,063.87 74,398,417,828.83
113 9,031,934,248.63 619,986,815.24 9,651,921,063.87 65,366,483,580.19
114 9,107,200,367.37 544,720,696.50 9,651,921,063.87 56,259,283,212.82
115 9,183,093,703.77 468,827,360.11 9,651,921,063.87 47,076,189,509.05
116 9,259,619,484.63 392,301,579.24 9,651,921,063.87 37,816,570,024.42
117 9,336,782,980.34 315,138,083.54 9,651,921,063.87 28,479,787,044.08
118 9,414,589,505.17 237,331,558.70 9,651,921,063.87 19,065,197,538.91
119 9,493,044,417.72 158,876,646.16 9,651,921,063.87 9,572,153,121.19
120 9,572,153,121.20 79,767,942.68 9,651,921,063.87 0.00
730,372,095,655.43 427,858,432,009.47 1,158,230,527,664.90 Total
Tahun Pengeluaran
1 115,823,052,766.49
2 115,823,052,766.49
3 115,823,052,766.49
4 115,823,052,766.49
5 115,823,052,766.49
6 115,823,052,766.49
7 115,823,052,766.49
8 115,823,052,766.49
9 115,823,052,766.49
10 115,823,052,766.49
Total 1,158,230,527,664.90
Dalam IDR
x Jumlah produksi (%) Untuk biaya reguler dianggap perubahannya sebesar 30%
y Rupiah/tahun (109) 3000
2800 Total Penjualan Sa = Penjualan Produk
Biaya Tetap Ra = Regulated Cost
2600 Va = Variabel Cost
Garis Biaya Tetap (Fa) (10 )
-9 Biaya Variabel Fa = Fixed Manufacturin
2400
Total Biaya
2200 Total Biaya Produksi
x y
2000
Rupiah/Tahun (109)
0 281.858
100 281.858 1800
1600
1400
Garis Biaya Variabel (Va) (10-9) 1200
x y 1000
0 281.858 800 SDP
100 1442.91
600
400
Garis Total Biaya (10-9)
200
x y
0 548.653 0
0 5 10 15 20 25 30 35 40
100 2614.09
Tingkat Pro
Garis Total Biaya Produksi (Va) (10-9)
x y BEP 43.87%
0 266.796 SDP 21.33%
100 2332.23
3316145676085.91
281857624300.43
1442912759483.46
889318598853.28
Sa = Penjualan Produk
Ra = Regulated Cost
Va = Variabel Cost
Fa = Fixed Manufacturing Cost
uksi
Ra
BEP
Va
Fa
25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100
Sa
Va
Fa
00
Harga Bahan dan Produk
Produk
Etil Laktat 70000 99 alibaba.com
Rp153,406,239,737.21
No. Kode Nama Alat Jumlah Tipe
1 F-110 Gudang AA 1
2 J-111 Screw Conveyor AA 2 horizontal belt, closed
3 J-112 Bucket Elevator AA 1 bucket 6x4
4 F-113 Bin AA 1 cone bottom,small
5 F-120 Tangki Methanol 20 vert, shop fab, medium
6 L-121 Pompa Metanol 9 Horizontal, Utility, threated w/motor
7 F-130 Tangki Chloroform 25 spherical tank
9 M-140 Mixer 1 vert, cone top&bottom,small
10 L-141 Pompa Mixer 1 Horizontal, Utility, threated w/motor
11 R-210 Reaktor Batch 5 jacket n agitated
12 E-211 Heater MD 1 Double pipe, small
14 L-213 Pompa Reaktor 2 Horizontal, Utility, threated w/motor
17 H-310 RDVF 1 drum
Menara Distilasi 1
Pompa Distilat 1
Reboiler Shell and tube
Kondensor Shell and tube
Akumulator Vessel silinder Horizontal Elliptical
Pompa Reboiler
18 E-311 Cooler MD 1 Shell and tube
19 L-321 Pompa RDVF 1 Horizontal, Utility, threated w/motor
20 L-313 Pompa Cake 1 Horizontal, Utility, threated w/motor
21 V-320 Evaporator 1 Short vertical tube
22 L-321 Pompa Evaporator 1 Horizontal, Utility, threated w/motor
24 X-322 Cristallyzer 1 swanson walker
25 H-330 Centrifuge 1 disk bowl
26 L-331 Pompa Centrifuge 1 Horizontal, Utility, threated w/motor
27 B-340 Rotary Dryer 1 direct, counter current
28 J-341 Screw Conveyor AB I 1 horizontal screw
29 G-342 Blower Udara 1 centrifugal, small
30 H-343 Filter Udara 1 baghouse, large
31 E-344 Heater Udara 1 Double pipe, small
32 H-345 Siklon Dimetil Adipat 1 wet,ceramic lined
33 F-350 Gudang Dimetil Adipat 1
34 F-351 Bin Dimetil Adipat 1 cone bottom,small
35 J-352 Bucket Elevator AB 1 bucket 6x4
36 C-353 Ball Mill Dimetil Adipat 1 double tooth ball crusher
37 J-354 Screw Conveyor AB II 1 horizontal screw
38 Bin Amberlyst 1
39
40
41
42
Agitator mixer turbin, top entering
Agitator reaktor turbin, top entering
Flare dapat di alibaba.com dari tahun 2012
2496.71 m3 659560.87
carbon steel
carbon steel
Carbon steel SA-167 grade 3 tipe 304 1679.44 ft3
fab, medium Carbon Steel, SA-283 Grade C 335.24 m3 88561.021
Utility, threated w/motor commercial steel Diameter 4 in
Carbon Steel, SA-283 Grade C 733949.07
top&bottom,small Carbon Steel SA-285 Grade C 46499.555
Utility, threated w/motor commercial steel Diameter 0 in
Carbon steel SA-285 grade C 14029237
Carbon steel SA 135 21.50 ft2 Luasan transfer panasnya
Utility, threated w/motor commercial steel Diameter 5 in
carbon steel 583.1344
Carbon steel
Diameter 4 in
395.37 ft2
1161 ft2
der Horizontal Elliptical 81.694 ft3 21581.267
diameter 3 in
Carbon steel SA 135 397.69 ft2 Luasan transfer panasnya
Utility, threated w/motor commercial steel Diameter 5 in
Utility, threated w/motor commercial steel Diameter 1/8 in
Carbon steel SA-167 grade 3 type 304
Utility, threated w/motor commercial steel Diameter 2 1/2 in
Carbon Steel, SA 283 Grade C
Carbon steel SA-240 Grade D
Utility, threated w/motor commercial steel Diameter 2.5 in
nter current Carbon Steel, SA 283 Grade C
Carbon steel
Carbon steel
Carbon Steel SA-283 Grade C
Carbon steel SA 135 76.00 ft2 Luasan transfer panasnya
Carbon Steel SA - 283 Grade C
3546.722 m3 936944.64
Carbon steel SA-167 grade 3 tipe 304 2385.73 ft3
carbon steel
th ball crusher Carbon Steel
carbon steel 83022.956 ft2 Luasan transfer panasnya
Carbon steel 1.3987 m3
material Volume
carbon steel 15 hp
carbon steel 5 hp
carbon steel 0.5 hp
carbon steel 30 hp
carbon steel 30 hp
INDKS 2007 harga 2007 IDKS 2019
$5,876.14
$5,141.62
$13,808.93
$25,708.11
$66,106.56
$1,762.84
$13,515.12
$74,333.15
$1,762.84
$3,378.78
$2,350.46
$5,729.24
$6,463.75
$440,710.39
$4,407.10
$54,794.99
$85,644.72
$18,950.55
$3,084.97
$2,350.46
$62,433.97
$1,028.32
$152,191.99
$2,350.46
$1,322.13
$403,984.52
$2,350.46
$104,301.46
$1,028.32
$169,379.69
$74,039.34
$2,056.65
$1,028.32
$367,258.66
$30,262.11
$31,878.05
$146.90
$58,467.58
$5,582.33
Rp30,409.02
Rp23,357.65
Rp11,017.76
harga 2016
Rp4,743.86
Rp30,089.61
Rp30,089.61
Rp119,138.58
Rp38,628.55
Rp135.54
Rp19,110.97
Rp41,474.86
Rp135.54
Rp19,110.97
Rp4,743.86
Rp55,164.28
Rp30,089.61
Rp4,743.86
Rp135.54
Rp1,219.85
Rp12,605.11
Rp4,743.86
Rp1,897.54
Rp135.54
Rp1,219.85
Rp9,352.18
Rp52,589.04
Rp135.54
Rp7,725.71
Rp66,549.54
Rp948.77
Rp12,605.11
Rp12,605.11
Rp103,280.54
Rp12,605.11
Rp6,099.24
Rp30,089.61
Rp29,954.07
Rp30,089.61
Rp11,520.80
Rp12,062.95
Rp135.54
Rp9,487.71
Rp563,163.60
Rp10,300.95
Rp68,718.16
Rp11,927.41
Rp4,743.86
Rp4,743.86
Rp4,743.86
Rp14,909.26
Rp8,538.94
Rp2,710.78
Rp21,008.51
Rp19,246.51