PERHITUNGAN

ANALISA EKONOMI

 KAPASITAS PRODUKSI :

500 Botol Perhari x 100 gram = 50.000 gram : 100 = 50 Kg

1.1. MENENTUKAN INDEKS HARGA

PERHITUNGAN BIAYA PERALATAN
Tabel 1.1. Daftar Harga Peralatan
No Nama Alat Harga (Rp) Jumlah Biaya (Rp)
.
1. Kompor Gas 500.000,- 2 1.000.000
2. Wajan Ukuran Sedang 160.000,- 6 960.000
3. Sendok Tuang 15.000 10 150.000
4. Pisau 25.000 5 125.000
5. Baskom Plastik 60.000 10 600.000
6. Timbangan 150.000 2 300.000
7. Tabung Gas Elpiji 12 500.000 2 1.000.000
Kg
9. Blender 650.000 2 1.300.000
10. Spatula 80.000 3 240.000
11. Saringan Kelapa 40.000 4 160.000
12. Baskom Alumunium 120.000 3 360.000
13. Mesin Parut Kelapa 500.000 1 500.000
14. Talenan 30.000 3 90.000
15. Cabinet Dyer 11.000.000 1 11.000.000
16. Mesin Penggiling Cabe 6.500.000 1 6.500.000
18. Sepeda Motor 7.000.000 2 14.000.000
19. Box Makanan 300.000 2 600.000
Jadi, total Biaya Peralatan adalah : Rp. 39.185.000

PERHITUNGAN BIAYA

BIAYA PEMBELIAN BAHAN BAKU

1. Buah Kelapa

Kebutuhan Perhari : 300 Buah

Harga Per Buah : Rp. 5.000

Biaya Perhari : Rp. 1.500.000

2. CABE RAWIT

Kebutuhan Perhari : 5 Kg
Harga Per Kg : Rp. 45.000

Biaya Perhari : Rp. 225.000

3. CABE MERAH KERITING

Kebutuhan Perhari : 70 Kg

Harga Per Kg : Rp. 40.000

Biaya Perhari : Rp. 2.800.000

7. GARAM

Kebutuhan Perhari :5

Harga Per Kg : Rp. 15.000

Biaya Perhari :Rp. 75.000

8. BOTOL PLASTIK UKURAN 100 ml

Kebutuhan Perhari : 500 Botol

Harga Per Satuan : Rp. 2.000

Biaya Perhari : Rp. 1.000.000

9. STIKER PRODUK

Kebutuhan Perhari : 500 Stiker

Harga Per Stiker : Rp. 1.000

Biaya Perhari : Rp 50.000

Total Biaya Bahan Baku/Hari = Rp. 3.130.000 x 30 Hari

= Rp. 93.900.000/Bulan

Biaya Bahan Bakar

Digunakan bahan bakar bensin untuk dua sepeda motor

Harga (Rp/L) = Rp. 10.000

Kebutuhan = 3 L/Hari

Biaya (Rp/bulan) = Rp. 30.000 x 30 Hari

= Rp. 900.000
Biaya Tanah

Harga tanah/m2 = Rp. 10.000.000/m2

Luas tanah = 30 m2

Total Biaya Tanah = Rp. 30.000.000

Biaya Bangunan

Harga bangunan/m2 = Rp. 1.000.000/m2

Luas bangunan = 18 m2

Total Biaya Bangunan = Rp. 18.000.000

Gaji Karyawan

Jumlah Karyawan = 5 orang

Gaji/Hari = Rp. 30.000

Total Gaji/Bulan = Rp. 4.500.000

PERHITUNGAN TOTAL CAPITAL INVESTMENT (TCI)

Direct Cost (DC)

a) Equipment, Installation and Investment (PEC)

Purchased Equipment Cost (PEC) = Rp. 39.185.000

Installation, Insulation and Painting (50% PEC) = Rp. 19.592.500

Electrical (30% PEC) = Rp. 11.755.500

b) Building = Rp. 150.000.000

c) Service Facility (40% PEC) = Rp. 15.674.000

Total Direct Cost (DC) = Rp. 236.207.000

2. Indirect Cost (IDC)

a) Tenaga Kerja (20% PEC) = Rp. 7.837.000

b) Contruction Expenses & contractor’s free (10% DC) = 47.241.400

c) Contigency (15% DC) = 47.241.400

Total Indirect Cost (IDC) = Rp. 102.319.800

3. Fixed Capital Invesment (FCI)

FCI = DC + IDC

= Rp. 39.185.000 + Rp. 102.319.800

= Rp. 141.504.800

4. Working Capital (WC)

WC = 15% TCI = Rp. 236.207.000

5. Total Capital Investment (TCI)

TCI = FCI + WC

= FCI/(100%-20%)

= Rp. 176.881.000

L.D.1. Perhitungan Total Production Cost (TPC)

1) Manufacturing Cost (MC)

a) Direct Production Cost (DPC)

Raw material = Rp. 93.900.000

Operating labor (OL) = Rp. 4.500.000

Direct supervisory and clericallabor (25% OL) = Rp. 1.125.000

Utilities (10% TPC) = Rp. 15.250.000

Maintenance & repair (10% FCI) = Rp. 14.150.480

Laboratory charge (10% OL) = Rp. 450.000

Patent & royalties (6% TPC) = Rp. 9.150.000

Total DPC = Rp. 138.075.930

b) Fixed Charge(FC)

Depreciation (9,1% FCI) = Rp. 12.876.936

Local taxes (4% FCI) = Rp. 5.660.192

Insurance (1% FCI) = Rp. 1.415.048

Total FC = Rp. 19.952.176
c) Plant Overhead Cost = Rp.70% (MR+OL+DSCL)

= Rp. 13.842.836

Total Manufacturing Cost = Rp. 358.853.088

2) General Expenses (GE)

Administrative cost (17% OL) = Rp. 765.000

Distribution & selling price (20% TPC) = Rp. 27.705.096

Research &development cost (5% TPC) = Rp. 6.926.274

Total General Expenses = Rp. 35.396.370

Total Production Cost (TPC)

TPC = MC + GE

= Rp. 358.853.088 + Rp. 35.396.370

= Rp. 393.979.458