Jumlah Kebutuhan Mesin Luas Tanah dan Bangunan

Item Jumlah Kebutuhan Harga Satuan Jumlah Harga Item

Cut of Saw 1 Rp3,250,000 Rp3,250,000 Land
Circle Saw 29 Rp2,150,000 Rp62,350,000 Plant
Disc Sand 36 Rp1,000,000 Rp36,000,000 Kantor
Planner 2 Rp3,350,000 Rp6,700,000 Lightning
Jointer 18 Rp1,100,000 Rp19,800,000 Plumbing
Drill Press 36 Rp1,800,000 Rp64,800,000 TPS
Bench 62 Rp450,000 Rp27,900,000 Aspal Jalan
Rack 5 Rp300,000 Rp1,500,000 Parking
Spray Booth 3 Rp4,475,000 Rp13,425,000 Landscaping
Total Rp235,725,000 Power Panel
Gates
Total
uas Tanah dan Bangunan

Luas (m2) Harga/m2 Jumlah Harga

3176.45 Rp165,000 Rp524,114,250
242 Rp76,000 Rp18,392,000
436 Rp20,000 Rp8,720,000
894.25 Rp6,500 Rp5,812,625
486.4 Rp3,000 Rp1,459,200
4 Rp270,000 Rp1,080,000
600 Rp150,000 Rp90,000,000
500 Rp17,000 Rp8,500,000
2800 Rp65,000 Rp182,000,000
22.4 Rp7,800 Rp174,720
300 Rp46,000 Rp13,800,000
Total Rp854,052,795
Material Langsung

Nama Kebutuhan Harga/satuan Total Harga

Material 1 15 Rp 45,000 Rp 675,000
Material 2 3 Rp 40,000 Rp 120,000
Material 3 4 Rp 35,000 Rp 140,000
Material 4 1 Rp 30,000 Rp 30,000
Material 5 1 Rp 25,000 Rp 25,000
Material 6 1 Rp 20,000 Rp 20,000
Wheel Axle 274 Rp 4,300 Rp 1,178,200
WasherFlat 548 Rp 3,750 Rp 2,055,000
Joint 67 Rp 41,700 Rp 2,793,900
String 67 Rp 3,900 Rp 261,300
Wheel 548 Rp 17,800 Rp 9,754,400
Cartoon 23 Rp 500 Rp 11,500
Cartoon Linear 23 Rp 1,000 Rp 23,000
Label 23 Rp 800 Rp 18,400
Gammed Tape 23 Rp 2,600 Rp 59,800
Lacquar 4 Rp 5,400 Rp 21,600
LacquarThinner 1 Rp 4,500 Rp 4,500
Glue 1 Rp 2,100 Rp 2,100
SandPaper 2 Rp 1,250 Rp 2,500
SandDisc 1 Rp 1,500 Rp 1,500
Packing Material 24 Rp 60,000 Rp 1,440,000
Finished Goods 24 Rp 25,000 Rp 600,000
Total Biaya Rp 19,237,700
Kapasitas produksi per hari 1200 unit
Biaya material langsung perhari Rp 19,237,700
Biaya material per unit Rp 1,600

Material Tidak Langsung Rp 7,695,080

Kapasitas produksi per hari 1200 unit
Biaya material tidak langusng perhari Rp 7,695,080
Biaya material per unit Rp 6,400
Tenaga Kerja Langsung

Tingkatan Jumlah Biaya Pekerja Total Gaji/bulan

Operator 192 Rp 3,000,000 Rp 576,000,000
Material Handling Persons 12 Rp 2,700,000 Rp 32,400,000
Total Gaji Rp 608,400,000

Tenaga Kerja Tidak Langsung

Tingkatan Jumlah Biaya Pekerja Total Gaji/bulan

Top Management 1 Rp30,000,000 Rp30,000,000
Management Level 2 4 Rp20,000,000 Rp80,000,000
Management Level 3 3 Rp15,000,000 Rp45,000,000
Management Level 4 2 Rp10,000,000 Rp20,000,000
Supervisor 1 Rp5,000,000 Rp5,000,000
Sekretaris 1 Rp3,500,000 Rp3,500,000
Staff 11 Rp3,000,000 Rp33,000,000
Maintenance 1 Rp2,000,000 Rp2,000,000
Resepsionis 2 Rp1,500,000 Rp3,000,000
Security Officers 4 Rp1,500,000 Rp6,000,000
Petugas Dapur & Kebersihan 4 Rp1,000,000 Rp4,000,000
Dokter 1 Rp5,000,000 Rp5,000,000
Petugas Fotocopy 1 Rp1,000,000 Rp1,000,000
Total Gaji Rp237,500,000
Kapasitas produksi perbulan 30000 unit
Biaya Tenaga Kerja Langsung perbulan Rp 576,000,000
Biaya Tenaga Kerja perunit Rp 19,200

Kapasitas produksi perbulan

Biaya Tenaga Kerja Tidak Langsung perbulan Rp237,500,000
Biaya Tenaga Kerja perunit

Tenaga Kerja Tidak Langsung pertahun Rp2,850,000,000

biaya tenaga kerja langsung pertahun Rp6,912,000,000

 Biaya Packaging Biaya Shipping
Jumlah Produk Biaya Packaging Total Biaya Biaya Shipping Total Biaya
per hari per produk Packaging Produk Jumlah Pallet perpallet Shipping
1200 unit Rp 2,500 Rp 3,000,000 Material berat 5 Rp 325,000 Rp 1,625,000
Material kecil 3 Rp 275,000 Rp 825,000
Rp 2,450,000
 Biaya Perawatan
Biaya Perawatan
Item Harga Beli Usia Pakai perbulan
Gedung Rp 329,938,545 15 tahun Rp 164,969
Mesin dan Peralatan Rp 235,725,000 10 tahun Rp 2,357,250

Depresiasi
Depresiasi tiap
Item Harga Beli Usia Pakai Harga Akhir
tahun
Gedung Rp 329,938,545 15 tahun Rp 32,993,855 Rp 19,796,313
Mesin & Peralatan Rp 235,725,000 10 tahun Rp 23,572,500 Rp 21,215,250
Rp 56,566,355 Rp 41,011,563

Jadwal Depresiasi Gudang Jadwal Depresiasi Mesin & Peralatan

Akhir Tahun Depresiasi Nilai Sisa Akhir Tahun Depresiasi

0 0 Rp 329,938,545 0 0
1 Rp 19,796,313 Rp 310,142,232 1 Rp 21,215,250
2 Rp 19,796,313 Rp 290,345,919 2 Rp 21,215,250
3 Rp 19,796,313 Rp 270,549,606 3 Rp 21,215,250
4 Rp 19,796,313 Rp 250,753,293 4 Rp 21,215,250
5 Rp 19,796,313 Rp 230,956,980 5 Rp 21,215,250
6 Rp 19,796,313 Rp 211,160,667 6 Rp 21,215,250
7 Rp 19,796,313 Rp 191,364,354 7 Rp 21,215,250
8 Rp 19,796,313 Rp 171,568,041 8 Rp 21,215,250
9 Rp 19,796,313 Rp 151,771,728 9 Rp 21,215,250
10 Rp 19,796,313 Rp 131,975,415 10 Rp 21,215,250
11 Rp 19,796,313 Rp 112,179,102
12 Rp 19,796,313 Rp 92,382,789
13 Rp 19,796,313 Rp 72,586,476
14 Rp 19,796,313 Rp 52,790,163
15 Rp 19,796,313 Rp 32,993,850
esin & Peralatan

Nilai Sisa
Rp 235,725,000
Rp 214,509,750
Rp 193,294,500
Rp 172,079,250
Rp 150,864,000
Rp 129,648,750
Rp 108,433,500
Rp 87,218,250
Rp 66,003,000
Rp 44,787,750
Rp 23,572,500
 Asuransi Tenaga Kerja 2%
Jabatan Jumlah Pekerja Gaji Pokok Asuransi Total Asuransi
Top Management 1 Rp20,000,000 Rp 400,000 Rp 400,000
Management Level 2 4 Rp14,000,000 Rp 280,000 Rp 1,120,000
Management Level 3 3 Rp10,000,000 Rp 200,000 Rp 600,000
Management Level 4 2 Rp 7,500,000 Rp 150,000 Rp 300,000
Supervisor 1 Rp3,750,000 Rp 75,000 Rp 75,000
Sekretaris 1 Rp2,625,000 Rp 52,500 Rp 52,500
Staff 11 Rp2,250,000 Rp 45,000 Rp 495,000
Maintenance 1 Rp1,500,000 Rp 30,000 Rp 30,000
Resepsionis 2 Rp1,125,000 Rp 22,500 Rp 45,000
Security Officers 4 Rp1,125,000 Rp 22,500 Rp 90,000
Petugas Dapur & Kebersihan 4 Rp750,000 Rp 15,000 Rp 60,000
Dokter 1 Rp3,750,000 Rp 75,000 Rp 75,000
Petugas Fotocopy 1 Rp750,000 Rp 15,000 Rp 15,000
Operator 192 Rp2,250,000 Rp 45,000 Rp 8,640,000
Material Handling Persons 12 Rp2,025,000 Rp 40,500 Rp 486,000
Total Biaya Asuransi Rp 12,483,500
 Asuransi Aset 0.02%
Item Harga Beli Asuransi
Tanah Rp524,114,250 Rp 104,823
Gedung Rp329,938,545 Rp 65,988
Mesin & Peralatan Rp235,725,000 Rp 47,145
Total Biaya Asuransi Rp 217,956
 Biaya Listrik
Kebutuhan listrik Biaya listrik per Biaya Listrik Total Biaya Biaya Listrik Biaya listrik
untuk mesin kWH Jumlah Mesin permesin Listrik perhari perbulan pertahun
0.5 kWH/mesin Rp 1,200 192 unit Rp 600 Rp 115,200 Rp 2,880,000 Rp 34,560,000

Biaya Air
Kebutuhan air Biaya air Total Biaya air Biaya air
perhari perorang Biaya air per liter Jumlah pekerja perorang perhari perbulan Biaya air pertahun
10 liter Rp 2,500 192 orang Rp 25,000 Rp 4,800,000 Rp120,000,000 Rp1,440,000,000

Biaya Lampu
Kebutuhan Biaya lampu Total Biaya Biaya lampu Biaya lampu
Luas Lightning
penerangan per kWH Lampu perhari perbulan pertahun
895 m2 0.015 kWH/lampu Rp 1,200 Rp 16,110 Rp 402,750 Rp 4,833,000

Rp1,479,393,000
 Pajak Bumi dan Bangunan
0,5% x NJKP
Nilai Bangunan Rp 329,938,545 Nilai Jual Objek Pajak (NJOP) Nilai Jual Kena Pajak PBB per bulan
Nilai Tanah Rp 524,114,250 Rp 854,052,795 Rp 170,810,559 PBB per tahun
Rp 854,053
Rp10,248,634
Harga Jual Produk

Kapasitas Produksi
Produksi/hari 1,200
Produksi/bulan 30,000
Produksi/tahun 360,000

Biaya Tenaga Kerja pertahun Rp 6,912,000,000

Tenaga Kerja perunit Rp 19,200
Biaya Material pertahun Rp 5,779,900,000
Material perunit Rp 16,055

Harga pokok produksi Rp 35,255

Harga jual produk Rp 42,306
hpp perbulan
Harga pokok produksi pertahun Rp 12,691,900,000

omset harian Rp 50,767,600

omset bulanan Rp 1,269,190,000
omset tahunan Rp 15,230,280,000
 Harga Pokok Penjualan
PT FECA COMPANY
PERIODE SATU TAHUN (Rp)
BAHAN LANGSUNG
Persediaan Awal Rp 21,700,000
Pembelian Rp 4,950,610,500
Beban Angkut Pembelian Rp 2,200,000 +
Rp 4,952,810,500
Retur Pembelian Rp 3,200,000
Potongan Pembelian Rp 24,000,000 +
Rp 27,200,000
Pembelian Bersih Rp 4,925,610,500
Barang tersedia untuk dijual Rp 4,947,310,500
Persediaan Akhir Rp 27,639,000 -
Biaya Bahan Langsung Rp 4,919,671,500
OVERHEAD
Biaya Tenaga Kerja Langsung Rp 6,912,000,000
Listrik dan Air Rp 1,474,560,000
Harga Pokok Produksi Rp 12,691,900,000
Depresiasi Mesin Rp 209,699,600 +
BIAYA OVERHEAD Rp 21,288,159,600
BARANG SETENGAH JADI
Persediaan Awal Rp 57,900,000
Persediaan Akhir Rp 62,000,000 +
Biaya Lepas Pabrik Rp 119,900,000
BARANG JADI
Persediaan Awal Rp 25,300,000
Persediaan Akhir Rp 27,500,000 +
Rp 52,800,000
Harga Pokok Penjualan Rp 26,380,531,100
 PT FECA COMPANY
BULAN JANUARI 2018
(DALAM RP)

PENJUALAN BERSIH Rp 29,614,433,000 harga

HARGA POKOK PENJUALAN Rp 26,380,531,100 laku
LABA KOTOR (GROSS PROFIT) Rp 3,233,901,900 total

OPERASIONAL
Listrik lampu air Rp 1,479,393,000
Biaya tenaga kerja Rp 2,850,000,000
Depresiasi Rp 23,572,000
Biaya Iklan Rp 50,000,000
TOTAL BIAYA OPERASIONAL Rp 2,873,572,000

LABA SEBELUM BUNGA DAN PAJAK Rp 360,329,900

BEBAN BUNGA

LABA SEBELUM PAJAK

PAJAK PENGHASILAN

PENGHASILAN SETELAH PAJAK

Rp 42,306
700,000
Rp29,614,433,333
 Biaya Operasional Perbulan
Rincian Biaya
Biaya bahan baku langsung Rp 480,942,500
Biaya tenaga kerja langsung Rp 576,000,000
Biaya perawatan Rp 2,357,250
Biaya asuransi tenaga kerja Rp 12,483,500
Biaya listrik dan air Rp 122,880,000
Biaya PBB Rp 854,053
Biaya packing dan shipping Rp 5,450,000
Total Biaya Operasiional Rp1,200,967,303
 Investasi Awal
Rincian Biaya
Tanah Rp 524,114,250
Gedung Rp 854,052,795
Peralatan mesin Rp 235,725,000
Peralatan kantor Rp 266,075,000
Inventoris kantor Rp 68,096,000
Material handling Rp 178,000,000
Total Biaya Rp2,126,063,045
Modal Investasi
Jumlah Investasi Awal Rp 2,126,063,045
Investor
Skenario Modal Sendiri Luar/Hutang Skenario 1
1 60% 40% Modal Sendiri Rp 1,275,637,827
2 40% 60% Hutang Rp 850,425,218

Biaya Bunga 8%
Jumlah Hutang Rp850,425,218 Jumlah Hutang
Jangka Waktu 5 tahun Jangka Waktu
Bunga 8% Bunga
Skenario 1 Cicilan Pokok perbulan Rp 14,173,754 Skenario 2 Cicilan Pokok perbulan
Biaya Bunga perbulan Rp 1,133,900 Biaya Bunga perbulan
bunga pertahun Rp 13,606,803 bunga pertahun
Angsuran bulanan Rp 15,307,654 Angsuran bulanan
 Skenario 2
Modal Sendiri Rp 850,425,218
Hutang Rp1,275,637,827

Rp 1,275,637,827
5 tahun
8%
Rp 21,260,630
Rp 1,700,850
Rp 20,410,205
Rp 22,961,481
Pengembalian Utang

Debt Ratio Debt Ratio

Skenario 1 Modal Investasi Skenario 2 Modal Investasi
Total Debt Net Worth Debt Ratio Total Debt Net Worth Debt Ratio
Rp 850,425,218 Rp1,275,637,827 0.4 Rp1,275,637,827 Rp 850,425,218 0.6

Debt to Equity Ratio Debt to Equity Ratio

Skenario 3 Modal Investasi Skenario 4 Modal Investasi
Total Debt Net Worth DER Total Debt Net Worth DER
Rp 850,425,218 Rp1,275,637,827 0.7 Rp1,275,637,827 Rp 850,425,218 1.5

Times Interest Earned Ratio Times Interest Earned Ratio

Skenario 5 Modal Investasi Skenario 6 Modal Investasi
EBIT Biaya Bunga TIE EBIT Biaya Bunga TIE
Rp 360,329,900 Rp 13,606,803 26.48 Rp 360,329,900 Rp 20,410,205 17.65

Long Term Dept to Equity Ratio Long Term Dept to Equity Ratio
Skenario 7 Modal Investasi Skenario 8 Modal Investasi
Hutang Jangka Modal Sendiri LTD Equity Hutang Jangka Modal Sendiri LTD Equity
Panjang Ratio Panjang Ratio
Rp 430,000,000 Rp1,275,637,827 0.34 Rp 430,000,000 Rp 850,425,218 0.51
LABA RUGI DALAM 1 TAHUN KEDEPAN sesuai rencana pembayaran hutang

SKENARIO 1
PT FECA COMPANY
BULAN JANUARI 2018
(DALAM RP)

PENJUALAN BERSIH Rp 29,614,433,000

HARGA POKOK PENJUALAN Rp 26,380,531,100
LABA KOTOR (GROSS PROFIT) Rp 3,233,901,900

OPERASIONAL
Listrik lampu air Rp 1,479,393,000
Biaya tenaga kerja Rp 2,850,000,000
Depresiasi Rp 23,572,000
Biaya Iklan Rp 50,000,000
TOTAL BIAYA OPERASIONAL Rp 2,873,572,000

LABA SEBELUM BUNGA DAN PAJAK Rp 360,329,900

BEBAN BUNGA Rp 13,606,803

LABA SEBELUM PAJAK Rp 346,723,097

PAJAK PENGHASILAN Rp 34,672,310

PENGHASILAN SETELAH PAJAK Rp 312,050,787

SKENARIO 2
PT FECA COMPANY
BULAN JANUARI 2018
(DALAM RP)

PENJUALAN BERSIH Rp 29,614,433,000

HARGA POKOK PENJUALAN Rp 26,380,531,100
LABA KOTOR (GROSS PROFIT) Rp 3,233,901,900

OPERASIONAL
Listrik lampu air Rp 1,479,393,000
Biaya tenaga kerja Rp 2,850,000,000
Depresiasi Rp 23,572,000
Biaya Iklan Rp 50,000,000
TOTAL BIAYA OPERASIONAL Rp 2,873,572,000

LABA SEBELUM BUNGA DAN PAJAK Rp 360,329,900

BEBAN BUNGA Rp 20,410,205

LABA SEBELUM PAJAK Rp 339,919,695

PAJAK PENGHASILAN Rp 33,991,969

PENGHASILAN SETELAH PAJAK Rp 305,927,725

CASH FLOW

SKENARIO 1
TAHUN 0 TAHUN 1 TAHUN 2 TAHUN 3 TAHUN 4
IN FLOW
Hutang Rp -
Modal Sendiri Rp7,301,231,283
Net profit + depresiasi Rp2,261,450,124 Rp2,261,450,124 Rp2,261,450,124 Rp2,261,450,124

OUT FLOW
Tanah Rp -
Gedung Rp 477,178,100

Peralatan kantor Rp 18,120,000

Inventoris kantor Rp 514,200,000
Material handling Rp 514,200,000
Amortisasi Rp1,523,698,100 Rp1,523,698,100 Rp1,523,698,100 Rp1,523,698,100 Rp1,523,698,100
Total Outflow Rp1,523,698,100 Rp1,523,698,100 Rp1,523,698,100 Rp1,523,698,100 Rp1,523,698,100

Net Cash Inflow - Outflow 0 Rp 737,752,024 Rp 737,752,024 Rp 737,752,024 Rp 737,752,024

Kas Awal 0 0 Rp 737,752,024 Rp1,475,504,048 Rp2,213,256,072
Kas Akhir 0 Rp 737,752,024 Rp1,475,504,048 Rp2,213,256,072 Rp2,951,008,096

SKENARIO 2
TAHUN 0 TAHUN 1 TAHUN 2 TAHUN 3 TAHUN 4
IN FLOW
Hutang Rp1,275,637,827
Modal Sendiri Rp 850,425,218
Net profit + depresiasi Rp 346,939,288 Rp 346,939,288 Rp 346,939,288 Rp 346,939,288

OUT FLOW
Tanah Rp 524,114,250
Gedung Rp 854,052,795
Peralatan mesin Rp 235,725,000
Peralatan kantor Rp 266,075,000
Inventoris kantor Rp 68,096,000
Material handling Rp 178,000,000
Amortisasi Rp 88,056,627 Rp 95,101,157 Rp 102,709,250 Rp 110,925,990
Total Outflow Rp2,126,063,045 Rp 88,056,627 Rp 95,101,157 Rp 102,709,250 Rp 110,925,990

Net Cash Inflow - Outflow 0 Rp 258,882,661 Rp 251,838,131 Rp 244,230,038 Rp 236,013,298

Kas Awal 0 0 Rp 258,882,661 Rp 510,720,792 Rp 754,950,830
Kas Akhir 0 Rp 258,882,661 Rp 510,720,792 Rp 754,950,830 Rp 990,964,129
TAHUN 5 TAHUN 6 TAHUN 7 TAHUN 8 TAHUN 9 TAHUN 10

Rp2,261,450,124 Rp2,261,450,124 Rp2,261,450,124 Rp 2,261,450,124 Rp 2,261,450,124 Rp 2,261,450,124

Rp1,523,698,100 Rp1,523,698,100 Rp1,523,698,100 Rp 1,523,698,100 Rp 1,523,698,100 Rp 1,523,698,100

Rp1,523,698,100 Rp1,523,698,100 Rp1,523,698,100 Rp 1,523,698,100 Rp 1,523,698,100 Rp 1,523,698,100

Rp 737,752,024 Rp 737,752,024 Rp 737,752,024 Rp 737,752,024 Rp 737,752,024 Rp 737,752,024

Rp2,951,008,096 Rp3,688,760,121 Rp4,426,512,145 Rp 5,164,264,169 Rp 5,902,016,193 Rp 6,639,768,217
Rp3,688,760,121 Rp4,426,512,145 Rp5,164,264,169 Rp 5,902,016,193 Rp 6,639,768,217 Rp 7,377,520,241

TAHUN 5 TAHUN 6 TAHUN 7 TAHUN 8 TAHUN 9 TAHUN 10

Rp 346,939,288 Rp 346,939,288 Rp 346,939,288 Rp 346,939,288 Rp 346,939,288 Rp 370,511,788

Rp 119,800,069 Rp 129,384,074 Rp 139,734,800 Rp 150,913,584 Rp 162,986,671 Rp 176,025,605

Rp 119,800,069 Rp 129,384,074 Rp 139,734,800 Rp 150,913,584 Rp 162,986,671 Rp 176,025,605

Rp 227,139,219 Rp 217,555,214 Rp 207,204,488 Rp 196,025,704 Rp 183,952,617 Rp 194,486,183

Rp 990,964,129 Rp1,218,103,348 Rp1,435,658,561 Rp 1,642,863,049 Rp 1,838,888,753 Rp 2,022,841,370
Rp1,218,103,348 Rp1,435,658,561 Rp1,642,863,049 Rp 1,838,888,753 Rp 2,022,841,370 Rp 2,217,327,553
SKENARIO 2
Tahun
0
1
2
3
4
5
6
7
8
9
10

Interest Rate
Interest Table
Hutang Bunga Angsuran ke bank Amortisasi
Rp1,275,637,827
Rp1,187,581,200 Rp102,051,026 Rp 88,056,627 Rp190,107,653
Rp1,092,480,043 Rp 95,006,496 Rp 95,101,157 Rp190,107,653
Rp 989,770,793 Rp 87,398,403 Rp 102,709,250 Rp190,107,653
Rp 878,844,804 Rp 79,181,663 Rp 110,925,990 Rp190,107,653
Rp 759,044,735 Rp 70,307,584 Rp 119,800,069 Rp190,107,653
Rp 629,660,660 Rp 60,723,579 Rp 129,384,074 Rp190,107,653
Rp 489,925,860 Rp 50,372,853 Rp 139,734,800 Rp190,107,653
Rp 339,012,276 Rp 39,194,069 Rp 150,913,584 Rp190,107,653
Rp 176,025,605 Rp 27,120,982 Rp 162,986,671 Rp190,107,653
Rp 0 Rp 14,082,048 Rp 176,025,605 Rp190,107,653

8%
0.1490
METODE NET PRESENT VALUE

INVESTASI Rp 2,126,063,045 BUNGA 8%

BUNGA 8%
Tahun Arus kas
1 Rp 737,752,024
2 Rp 737,752,024
3 Rp 737,752,024
4 Rp 737,752,024
5 Rp 737,752,024
NPV Rp 5,071,692,957
KESIMPULAN LAYAK
INTERNAL RATE OF RETURN
MARR 20%
CASH IN DISCOUNTED CASH FLOW
TAHUN CASH OUT NET CASH FLOW
NET PROFIT DEPRECIATION 8%
0 -Rp1,523,698,100 -Rp 1,523,698,100 -Rp1,523,698,100
1 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 Rp 737,752,024 Rp 683,103,726
2 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 Rp 737,752,024 Rp 632,503,450
3 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 Rp 737,752,024 Rp 585,651,343
4 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 Rp 737,752,024 Rp 542,269,762
5 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 Rp 737,752,024 Rp 502,101,631
PV Rp1,421,931,811
SCOUNTED CASH FLOW IRR 0 -Rp1,523,698,100
17% 30% 1 Rp 737,752,024
-Rp1,523,698,100 2 Rp 737,752,024
Rp 630,557,286 KESIMPULAN 3 Rp 737,752,024
Rp 538,937,851 LAYAK 4 Rp 737,752,024
Rp 460,630,642 5 Rp 737,752,024
Rp 393,701,403
Rp 336,496,926 39%
Rp 836,626,007

503.75

I PV MASUK
8% Rp2,945,629,911
17% Rp2,360,324,107
9% Rp 585,305,804

INVEST Rp1,523,698,100
-Rp1,421,931,811

-22%
PAY BACK PERIOD

CASH IN COMMULATIVE NET

TAHUN CASH OUT NET CASH FLOW
NET PROFIT DEPRECIATION CASH FLOW
0 Rp1,523,698,100 Rp - Rp - -Rp 1,523,698,100 -Rp 2,694,333,850
1 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 3,864,969,600
2 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 5,035,605,350
3 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 6,206,241,100
4 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 7,376,876,850
5 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 8,547,512,600
6 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 9,718,148,350
7 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 10,888,784,100
8 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 12,059,419,850
9 Rp1,523,698,100 Rp312,050,787 Rp 41,011,563 -Rp 1,170,635,750 -Rp 13,230,055,600
10 Rp1,523,698,100 Rp312,050,787 Rp 64,584,063 -Rp 1,147,063,250 -Rp 14,377,118,850

invest Rp1,523,698,100
diharapkan sebelum tahun 8 invest sudah kembali

selama 6 tahun dana diharapkan kembali sebesar

Rp2,118,374,100

sisanya tinggal
-Rp 594,676,000

tahun ke 7 diharapkan invest kembali

Rp 353,062,350

kekurangandiharapkan kembali dalam waktu

-20.2

jadi pbp nya 6 tahun 0,3 bulan

BREAK EVEN POINT

PERHITUNGAN VARIABLE COST & FIXED COST

Fixed cost (FC) Rp 576,000,000 unit Fixed Cost Variable Cost

Variable cost (VC) Rp 16,055 0 Rp 576,000,000 Rp0
Sales price (P) Rp 42,306 5000 Rp 576,000,000 Rp 80,276,389
10000 Rp 576,000,000 Rp160,552,778
Cap Prod (X) /bulan 30000 unit 15000 Rp 576,000,000 Rp240,829,167
20000 Rp 576,000,000 Rp321,105,556
R (laba operasi) Rp 1,269,190,000 25000 Rp 576,000,000 Rp401,381,944
30000 Rp 576,000,000 Rp481,658,333
Total cost (TC) per unit Rp 35,255 35000 Rp 576,000,000 Rp561,934,722
Biaya Total 30000 unit Rp 1,057,658,333 40000 Rp 576,000,000 Rp 642,211,111
45000 Rp 576,000,000 Rp722,487,500
cara hitung FC Rp 576,000,000 50000 Rp 576,000,000 Rp802,763,889

BEP unit 21942

BEP harga Rp 928,284,501
Total Cost Sales Break Even Point
Rp 576,000,000 Rp0
2500000000
Rp 656,276,389 Rp 211,531,667
Rp 736,552,778 Rp 423,063,333
Rp 816,829,167 Rp 634,595,000 2000000000
Rp 897,105,556 Rp 846,126,667
1500000000
Rp 977,381,944 Rp1,057,658,333
Rp1,057,658,333 Rp1,269,190,000
1000000000
Rp1,137,934,722 Rp1,480,721,667
Rp 1,218,211,111 Rp1,692,253,333
500000000
Rp1,298,487,500 Rp1,903,785,000
Rp1,378,763,889 Rp2,115,316,667
0
1 2 3 4 5 6 7 8 9 10 11
uni t Fi xed Cost Va ri abl e Cost
Tota l Cost Sal es
 9 10 11
t