Modal Investasi
HARGA (Rp.)
NO NAMA JUMLAH
SATUAN
1 2 3 4
1 Kompor gas 2 buah 300,000
2 Wajan 2 buah 50,000
3 Panci 1 buah 45,000
4 Blender 1 buah 100,000
5 Piring 3 lusin 36,000
6 Sendok 3 lusin 12,000
7 Mangkok plastik 30 buah 2,000
8 Pisau 2 buah 10,000
9 Talenan 2 buah 5,000
10 Baki 4 buah 3,000
11 Garpu 3 lusin 12,000
12 Gelas 3 lusin 24,000
13 meja 5 buah 150,000
14 karpet 8 meter 10,000
15 Kipas 1 buah 3,000
16 Tempat bakaran 1 buah 200,000
17 Ember 3 buah 5,000
18 Lap 4 buah 12,000
19 Termos 2 buah 80,000
20 Centong 2 buah 3,000
21 Termos Es 1 buah 80,000
22 Dispencer 1 buah 120,000
23 poci teh 1 buah 20,000
24 toples plastik 0.5 lusin 30,000
25 Muntu + Layah 2 set 40,000
JUMLAH
JUMLAH 2,499,231
HARGA (Rp.)
NO JENIS BIAYA JUMLAH
SATUAN
1 2 3 4
1 Ayam 150 kg 20,000
2 Beras 60 kg 9,000
3 Sayuran 20 kg 4,000
4 Minyak Goreng 8 lt 16,000
5 Cabe 6 kg 13,000
6 Bumbu ayam 3 kg 20,000
7 Teh 1 pak 36,000
8 Gula 25 kg 14,000
9 Es batu 20 bk 1,000
10 Tisuue 1 pak 10,000
12 Kertas minyak 3 pak 15,000
13 Tusuk gigi 4 pak 5,000
14 Arang 2 kg 4,000
15 kecap 4 bks 14,000
16 Tenaga Kerja 1 org 1,200,000
17 gas 2 17,000
JUMLAH
HARGA (Rp.)
NO JENIS BIAYA JUMLAH
SATUAN
1 2 3 4
1 Lele 135 kg 17,000
2 Beras 80 kg 9,000
3 Sayuran 30 kg 4,000
4 Minyak Goreng 10 lt 16,000
5 Cabe 8 kg 13,000
6 Bambu dapur 6 kg 10,000
7 Teh 1.5 pak 36,000
8 Gula 45 kg 14,000
9 Es batu 40 bk 1,000
10 Tisuue 1 bk 3,000
12 Kertas minyak 4 pak 15,000
13 Tusuk gigi 6 pak 5,000
14 Arang 8 kg 4,000
15 Gas 3 kg 17,000
16 Tenaga Kerja 1 org 1,200,000
17 kecap 7 bks 14,000
JUMLAH
= 7,071
HARGA (Rp.)
NO JENIS BIAYA JUMLAH
NO JENIS BIAYA JUMLAH
SATUAN
1 2 3 4
1 Ayam 150 kg 20,000
2 Beras 60 kg 9,000
3 Sayuran 20 kg 4,000
4 Minyak Goreng 8 lt 16,000
5 Cabe 6 kg 13,000
6 Bumbu ayam 3 kg 20,000
7 Teh 1 pak 36,000
8 Gula 25 kg 14,000
9 Es batu 20 bk 1,000
10 Tisuue 1 pak 10,000
12 Kertas minyak 3 pak 15,000
13 Tusuk gigi 4 pak 5,000
14 Arang 2 kg 4,000
15 kecap 4 bks 14,000
16 Tenaga Kerja 1 org 1,200,000
17 gas 2 17,000
JUMLAH
= 9,064
HARGA (Rp.)
NO JENIS BIAYA JUMLAH
SATUAN
1 2 3 4
1 Lele 135 kg 17,000
2 Beras 80 kg 9,000
3 Sayuran 30 kg 4,000
4 Minyak Goreng 10 lt 16,000
5 Cabe 8 kg 13,000
6 Bambu dapur 6 kg 10,000
7 Teh 1.5 pak 36,000
8 Gula 45 kg 14,000
9 Es batu 40 bk 1,000
10 Tisuue 1 bk 3,000
12 Kertas minyak 4 pak 15,000
13 Tusuk gigi 6 pak 5,000
14 Arang 8 kg 4,000
15 Gas 3 kg 17,000
16 Tenaga Kerja 1 org 1,200,000
17 kecap 7 bks 14,000
JUMLAH
= 6,857
Beban BT BTT1
Produk 1 = x BT
Total BTT
BTT2
Produk2 = x BT
Total BTT
BTT3
Produk 3 = x BT
Total BTT
BTT4
Produk4 = x BT
Total BTT
4 Modal Usaha
= Modal Kerja + Modal Investasi (net)
= 25,143,231 + 2,351,769
= 27,495,000
625,249 + 5,665,000
=
600
6,290,249
=
600
= 10,484
624,366 + 5,657,000
=
800
6,281,366
=
800
= 7,852
625,249 + 5,665,000
=
625
6,290,249
=
625
= 10,064
624,366 + 5,657,000
=
825
6,281,366
=
825
= 7,614
2 Harga Jual
Tingkat Keuntungan yang diinginkan = ……. % 30 %
= 10,484 + 3,145
= 13,629
= 7,852 + 2,356
= 10,207
= 10,064 + 3,523
= 13,587
= 7,614 + 2,436
= 10,050
3 Perhitungan BEP
Biaya Tetap
a1. BEP ( Satuan ) =
HJ / satuan - Biaya Tidak Tetap / satuan
625,249
=
13,629 - 9,442
625,249
=
4,187
= 149.32
= 149.32 x 13,629
= 2,035,114
Biaya Tetap
b1 BEP ( Satuan ) =
HJ / satuan - Biaya Tidak Tetap / satuan
624,366
=
10,207 - 7,071
624,366
=
3,136
= 199.10
= 199.10 x 10,207
= 2,032,240
Biaya Tetap
c1 BEP ( Satuan ) =
HJ / satuan - Biaya Tidak Tetap / satuan
625,249
=
13,587 - 9,064
625,249
=
4,523
= 138.24
= 1,878,253
Biaya Tetap
d1 BEP ( Satuan ) =
HJ / satuan - Biaya Tidak Tetap / satuan
624,366
=
10,050 - 6,857
624,366
=
3,193
= 195.53
= 195.53 x 10,050
= 1,965,102
3 Laba
D. Prospek Usaha
Asumsi : Tk Bunga = 2
Tk Resiko = 20
Laba Usaha
Prospek Usaha = x 100%
Modal Usaha
7,983,109
x 100%
27,495,000
29.03 > 22
HARGA (Rp.) NALAI
NILAI SISA UE * PENYUSUTAN NILAI AKHIR
PEROLEHAN RESIDU
Produksi
HARGA (Rp.)
PEROLEHAN
5=3x4
2,295,000
720,000
120,000
160,000
104,000
60,000
54,000
630,000
40,000
3,000
60,000
30,000
32,000
51,000
1,200,000
98,000
5,657,000
Produksi
HARGA (Rp.)
PEROLEHAN
5=3x4
3,000,000
540,000
80,000
128,000
78,000
60,000
36,000
350,000
20,000
10,000
45,000
20,000
8,000
56,000
1,200,000
34,000
5,665,000
Produksi
HARGA (Rp.)
PEROLEHAN
5=3x4
2,295,000
720,000
120,000
160,000
104,000
60,000
54,000
630,000
40,000
3,000
60,000
30,000
32,000
51,000
1,200,000
98,000
5,657,000
Produksi
5,665,000
= x 2,499,231 625,249
22,644,000
5,657,000
= x 2,499,231 624,366
22,644,000
5,665,000
= x 2,499,231 625,249
22,644,000
5,657,000
= x 2,499,231 624,366
22,644,000
vestasi (net)
…… % x HPP / satuan
x 10,484
…… % x HPP / satuan
x 7,852
…… % x HPP / satuan
x 10,064
…… % x HPP / satuan
x 7,614
Rp 8,177,324
Rp 8,165,776
Rp 8,491,836
Rp 8,291,403
+ Rp 33,126,340
= 625,249
= 5,665,000
= Rp. 6,290,249
= 624,366
= 5,657,000
= Rp. 6,281,366
= 625,249
= 5,665,000
= Rp. 6,290,249
= 624,366
= 5,657,000
= Rp. 6,281,366
Rp 25,143,231
Rp 7,983,109
%
%
≥ Tk Bunga + Resiko
≥ 2 + 20