Tabel E.

21 PERHITUNGAN BREAK EVEN POINT

Tahun ke 1 2 3 4 5 6 7 8 9 10
Kapasitas Produksi % 80 90 100 100 100 100 100 100 100 100
1. Fixed Cost (FC)
a. Gaji Karyawan Rp 12,786,000,000 Rp 14,064,600,000 Rp 15,471,060,000 Rp 17,018,166,000 Rp 18,719,982,600 Rp 20,591,980,860 Rp 22,651,178,946 Rp 24,916,296,841 Rp 27,407,926,525 Rp 30,148,719,177
b. Biaya Pemeliharaan ( 2 % FCI ) Rp 9,728,655,571.16 Rp 10,701,521,128.27 Rp 11,771,673,241.10 Rp 12,948,840,565.21 Rp 14,243,724,621.73 Rp 15,668,097,083.91 Rp 17,234,906,792.30 Rp 18,958,397,471.53 Rp 20,854,237,218.68 Rp 22,939,660,940.55
c. Biaya Pengawasan ( 10 % Gaji ) Rp 1,547,106,000 Rp 1,701,816,600 Rp 1,871,998,260 Rp 2,059,198,086 Rp 2,265,117,895 Rp 2,491,629,684 Rp 2,740,792,652 Rp 3,014,871,918 Rp 3,316,359,109 Rp 3,647,995,020
d. Biaya Laboratorium ( 10 % Gaji ) Rp 1,547,106,000 Rp 1,701,816,600 Rp 1,871,998,260 Rp 2,059,198,086 Rp 2,265,117,895 Rp 2,491,629,684 Rp 2,740,792,652 Rp 3,014,871,918 Rp 3,316,359,109 Rp 3,647,995,020
e. Depresiasi Rp 21,315,126,298 Rp 19,183,613,668 Rp 17,052,101,038 Rp 14,920,588,409 Rp 12,789,075,779 Rp 10,657,563,149 Rp 8,526,050,519 Rp - Rp - Rp -
f. Pajak Daerah ( 2 % FCI ) Rp 9,728,655,571 Rp 10,701,521,128 Rp 11,771,673,241 Rp 12,948,840,565 Rp 14,243,724,622 Rp 15,668,097,084 Rp 17,234,906,792 Rp 18,958,397,472 Rp 20,854,237,219 Rp 22,939,660,941
g. Asuransi ( 1 % FCI ) Rp 4,864,327,785.58 Rp 5,350,760,564.14 Rp 5,885,836,620.55 Rp 6,474,420,282.61 Rp 7,121,862,310.87 Rp 7,834,048,541.95 Rp 8,617,453,396.15 Rp 9,479,198,735.76 Rp 10,427,118,609.34 Rp 11,469,830,470.27
h. Bunga Bank + Angsuran Pokok Rp 148,461,981,592 Rp 44,538,594,478 Rp 39,589,861,758 Rp 34,641,129,038 Rp 29,692,396,318 Rp - Rp - Rp - Rp - Rp -
i. Biaya Administrasi ( 2 % Penjualan ) Rp 8,709,655,680 Rp 9,580,621,248 Rp 10,538,683,373 Rp 11,592,551,710 Rp 12,751,806,881 Rp 14,026,987,569 Rp 15,429,686,326 Rp 16,972,654,959 Rp 18,669,920,455 Rp 20,536,912,500
i. Biaya Plant Overhead
50 % ( Gaji + Pemeliharaan + Pengawasan ) Rp 12,030,880,786 Rp 13,233,968,864 Rp 14,557,365,751 Rp 16,013,102,326 Rp 17,614,412,558 Rp 19,375,853,814 Rp 21,313,439,195 Rp 23,444,783,115 Rp 25,789,261,426 Rp 28,368,187,569
TOTAL FIXED COST (FC) Rp 230,719,495,284 Rp 130,758,834,279 Rp 130,382,251,543 Rp 130,676,035,068 Rp 131,707,221,480 Rp 108,805,887,470 Rp 116,489,207,272 Rp 118,759,472,428 Rp 130,635,419,671 Rp 143,698,961,638
2. Variable Cost
a. Biaya bahan baku Rp 87,205,664,436 Rp 98,106,372,491 Rp 109,007,080,545 Rp 110,642,186,753 Rp 112,301,819,554 Rp 113,986,346,848 Rp 115,696,142,051 Rp 117,431,584,181 Rp 119,193,057,944 Rp 120,980,953,813
b. Biaya Utilitas Rp 21,211,914,240 Rp 23,863,403,520 Rp 26,514,892,800 Rp 26,780,041,728 Rp 27,047,842,145 Rp 27,318,320,567 Rp 27,591,503,772 Rp 27,867,418,810 Rp 28,146,092,998 Rp 28,427,553,928
c. Biaya Distribusi dan Penjualan
( 2 % Penjualan ) Rp 8,709,655,680 Rp 9,580,621,248 Rp 10,538,683,373 Rp 11,592,551,710 Rp 12,751,806,881 Rp 14,026,987,569 Rp 15,429,686,326 Rp 16,972,654,959 Rp 18,669,920,455 Rp 20,536,912,500
d. Biaya Royalti dan Paten
( 2 % Penjualan ) Rp 8,709,655,680 Rp 9,580,621,248 Rp 10,538,683,373 Rp 11,592,551,710 Rp 12,751,806,881 Rp 14,026,987,569 Rp 15,429,686,326 Rp 16,972,654,959 Rp 18,669,920,455 Rp 20,536,912,500
TOTAL VARIABLE COST (VC) Rp 125,836,890,036 Rp 141,131,018,507 Rp 156,599,340,091 Rp 160,607,331,901 Rp 164,853,275,462 Rp 169,358,642,553 Rp 174,147,018,475 Rp 179,244,312,909 Rp 184,678,991,851 Rp 190,482,332,741
TPC Rp 356,556,385,320 Rp 271,889,852,785 Rp 286,981,591,633 Rp 291,283,366,969 Rp 296,560,496,942 Rp 278,164,530,023 Rp 290,636,225,748 Rp 298,003,785,337 Rp 315,314,411,523 Rp 334,181,294,380
TOTAL SALE (TS) 348,386,227,200.00 391,934,505,600.00 435,482,784,000.00 479,031,062,400.00 526,934,168,640.00 579,627,585,504.00 637,590,344,054.40 701,349,378,459.84 771,484,316,305.82 848,632,747,936.41