NIM 21030117120042
Kelas Senin Pagi
TUGAS EKONOMI TEKNIK KIMIA
Diketahui
1 Fixed Capital Investment (FCI) $ 3,600,000
2 Plant Capacity 5.000.000 lb/tahun
3 Contruction period 1 tahun dimulai Januari 2004
4 Land $ 100,000
5 Work Capital $ 300,000
6 Project Life 10 tahun
7 Depreciation life 7 tahun (Straight-Line)
8 Potential Sales 4.000.000 lb/tahun di tahun 2004 dan
9 Selling Price $ 0.80
10 Cash Operating Expanses $ 0.25
11 Income Tax Rate 35%
Pertanyaan
a. Siapkan cumulative cash position place!
b Hitunglah the payout period without interest
c. Berapa internal rate of return?
Jawaban
MODAL Modal yang diperlukan (TOTAL CAPITAL)
Total Capital = Total FCI + Working Capital
Total Capital = (FCI + Land) + Working Capital
Keterangan Jumlah
Fixed Capital Investment (FCI) $ 3,600,000
Land $ 100,000
Work Capital $ 300,000
Total Capital $ 4,000,000
CASHFLOW
Penjualan Tahunan
10%
0 2004 4,000,000
1 2005 4,400,000
2 2006 4,840,000
3 2007 4,840,000
4 2008 4,840,000
5 2009 4,840,000
6 2010 4,840,000
7 2011 4,840,000
8 2012 4,840,000
9 2013 4,840,000
10 2014 4,840,000
Year-Item Investment 0 1
2004 2005
Land $ -100,000
Fixed Capital Investment $ -3,600,000
Working Capital $ -300,000
Total Capital (L+FCI+WC) $ -4,000,000
Income $ 3,520,000
Expenses
Cash Operaing expenses $ 1,000,000 $ 1,155,000
Depreciation $ 514,286
Total Operating Expenses (COE+D) $ 1,000,000 $ 1,669,286
Operating Income (I-COE) $ 2,365,000
Net Income before Taxes (Bruto) (I-TOE) $ 1,850,714
Federal Income Taxes (35% tax X NEbF) $ 647,750
Net Income after Taxes (NIbT - FIT) $ 1,202,964
After-tax cash flow (NIaT + D) $ 1,717,250
Capital Recovery
Cumulative Cash Flow $ -3,000,000 $ -1,282,750
ulai Januari 2004
(Cash Operating
(Penjualan tahunan x
Expanses + (1/N*(P-F))
Harga Penjualan/lb)
Depresiation)
Cash Flow
2 3 4 5
2006 2007 2008 2009
(Sales-Cash
Operating (Sales-Total Biaya)
Expanses) 35%
0.25 1,000,000
0.263 1,155,000 2,365,000 1,850,714 647,750
0.276 1,334,025 2,537,975 2,023,689 708,291
0.289 1,400,726 2,587,434 2,073,148 725,602
0.304 1,470,763 2,637,042 2,122,757 742,965
0.319 1,544,301 2,686,738 2,172,453 760,358
0.329 1,590,630 2,767,340 2,253,055 788,569
0.339 1,638,349 2,850,361 2,336,075 817,626
0.349 1,687,499 2,583,312 2,583,312 904,159
0.359 1,738,124 2,308,251 2,308,251 807,888
0.370 1,790,268 2,042,567 2,042,567 714,898
ow
6 7 8 9 10
2010 2011 2012 2013 2014
(Uang Kotor-
Pajak)
1,202,964 1,717,250
1,315,398 1,829,684
1,347,546 1,861,832
1,379,792 1,894,077
1,412,094 1,926,380
1,464,486 1,978,771
1,518,449 2,032,734
1,679,153 1,679,153
1,500,363 1,500,363
1,327,669 1,327,669
End of 10
End of 2014