Cth 14
Pengusaha membeli ta siap prod memerlukan
biaya utk investasi$200 yg terdiri dr biaya
peralatan $80 yg akan didepr selama 5 th dgn
ddb, biaya ganti tanah $20 dan $10 utk
kepemilikan 50 ton bjh yg akan hbs 5 th serta
digunakan utk dsr deplesi. %dep 15%. Sbg
modal kerja pengusaha memerlukan dana $40.
dr seluruh biaya (inv+modal) 50% mrpkn mdl
pinj dg bunga 10% yg akan dilunasi slm 5 th
(cicilan $24). Ta akan berprod 10 ton.th dgn
harga jual$20/ton. Biaya prod $110. Nilai sisa
alat stl akhir umur alat $10 dan nilai tnh $20.
Modal dikembalikan pd akhir umur ta. Pjk 50%
I=15%. Hit CF!
Total Cost =- $200 = -Alat = $8
-Tanah = $20
-Milik = $100
- $40
$240
50% pinjaman = $120
Pendapatan = 10X$20 =$200
Biaya Operasi = $110
Depresiasi =
1. 2/5 x 80 (1-2/5)1-1 = 32
2. 2/5 x 80 (1-2/5)2-1 = 19,2
3. 2/5 x 80 (1-2/5)3-1 = 11,52
4. 2/5 x 80 (1-2/5)4-1 = 6,9
5. 2/5 x 80 (1-2/5)5-1 = 4,147
$73,779
Write off = $80-$73,779 = $6,221
%deplesi = 15% $20 = $30
Cost dep 1 = 10/50 $100 = $20
Th 2 = 10/(50-10)x ($100-$20) = $20
Pinjaman
$120 % th cicilan $24
th 1 = 0,1 x $120 = $12
th 2 = 0,1 x ($120-$24) = $9,6
th 3 = 0,1 x ($120-$24-$24) = $7,2
th 4 = $4,8
th 5 = $2,4
Aliran Kas
Th 0 1 2 3 4 5
Income - 200 200 200 200 200
-OC - -110 -110 -110 -110 -110
-Bunga - -12 -9,6 -7,2 -4,8 -2,4
-depr - -32 –19,2 –11,5 -6,9 -4,147
-write off - - - - - -6,221
pdpt tpjk
sbl dep - 46 61,2 71,28 78,288 107,232
-50% lmt dep 23 -30,6 -35,6 -39,14 -53,62
-%dep - -30 -30 -30 -30 -30
-Cost dep - -20 -20 -20 -20 -20
Pedp tpjk - 23 31,2 41,28 48,288 72,233
-Pjk 50% - -11,5 -15,6 -20,64 -24,144 -38,616
Keunt - 11,5 15,6 20,64 24,144 38,616
Depr - 32 19,2 11,5 6,9 4,147
Depl - 23 30 30 30 30
Write off - - - - - 6,221
Mdl kerja - - - - - 40
Angsuran - -24 -24 -24 -24 -24
-Cap cost -240 - - - - -
Modal pin 120 - - - - -
CF -120 42,5 40,8 38,16 37,056 94,975