CASH FLOW BUDGET AGROINDUSTRI KRIPIK NANGKA

TAHUN-KE Th. Benefit Cost Net Benefit

NO. URAIAN JUMLAH
I II III IV V 1 97,200,000 121,641,000 -24,441,000
I. Biaya Tetap (Fixed cost) 2 115,830,000 102,455,100 13,374,900
a. Alat Penggoreng 17,500,000 17,500,000 3 136,080,000 112,309,200 23,770,800
b. Gudang 10,000,000 10,000,000 4 145,800,000 112,309,200 33,490,800
c. Alat pengemasan 1,000,000 1,000,000 5 116,640,000 85,806,900 30,833,100
d. Perawatan dan perbaikan alat 1,800,000 1,980,000 2,700,000 2,700,000 3,600,000 12,780,000 Jmlh. 611,550,000 534,521,400 77,028,600
Total biaya tetap 30,300,000 1,980,000 2,700,000 2,700,000 3,600,000
II. Biaya variabel
saprodi IRR 77%
a. Buah 45,000,000 49,500,000 54,000,000 54,000,000 40,500,000 243,000,000 Hasil perhitungan menunjukkan bahwa IRR 77% lebih besar
b. Minyak goreng 13,500,000 14,850,000 16,200,000 16,200,000 12,150,000 72,900,000
c. Bahan bakar 1,620,000 1,782,000 1,944,000 1,944,000 1,458,000 8,748,000 Net B/∑ NB (+) 65,156,889 2.99
d. Listrik 450,000 495,000 540,000 540,000 405,000 2,430,000 ∑ NB (-) 21823369
e. Kemasan 8,100,000 8,910,000 9,720,000 9,720,000 7,290,000 43,740,000 Hasil perhitungan menunjukkan bahwa Net B/C > 1, sehingg
Tenaga kerja
f. TK pengupas 2,241,000 2,465,100 2,689,200 2,689,200 2,016,900 12,101,400 Gross ∑ B 424,404,036 1.11
g. TK pengiris dan pengupas 2,241,000 2,465,100 2,689,200 2,689,200 2,016,900 12,101,400 ∑C 381,070,516
h. TK penggoreng 2,988,000 3,286,800 3,585,600 3,585,600 2,689,200 16,135,200 Hasil perhitungan menunjukkan bahwa Gross B/C > 1, sehin
i. Tk pengemasan 2,241,000 2,465,100 2,689,200 2,689,200 2,016,900 12,101,400
j. TK pemasaran 12,960,000 14,256,000 15,552,000 15,552,000 11,664,000 69,984,000
Total biaya variabel 91,341,000 100,475,100 109,609,200 109,609,200 82,206,900 493,241,400
Total biaya 121,641,000 102,455,100 112,309,200 112,309,200 85,806,900 534,521,400
produksi (kg) 3,240 3,564 3,888 3,888 2,916 17,496
harga /kg 30,000 32,500 35,000 37,500 40,000
pendapatan kotor(Rp) 97,200,000 115,830,000 136,080,000 145,800,000 116,640,000 611,550,000
keuntungan (surplus/minus) -24,441,000 13,374,900 23,770,800 33,490,800 30,833,100 77,028,600
 ANALISIS FINANSIAL INDUSTRI KRIPIK NANGKA
DF 12% NPV 12% DF 24% NVP 24% PV(B) 12% PV(C) 12 %
0.8929 -21,823,369 0.8065 -19,711,667 86,789,880 108,613,249
0.7072 9,458,729 1.4568 19,484,554 81,914,976 72,456,247
0.7118 16,920,055 1.9813 47,097,086 96,861,744 79,941,689
0.6355 21,283,403 2.4043 80,521,930 92,655,900 71,372,497
0.5674 17,494,701 2.7454 84,649,193 66,181,536 48,686,835
43,333,520 212,041,097 424,404,036 381,070,516

ahwa IRR 77% lebih besar dari bunga bank, berarti proyek tersebut layak diusahakan

ahwa Net B/C > 1, sehingga proyek layak diusahakan

hwa Gross B/C > 1, sehingga proyek layak diusahakan

Hasil perhitungan menunjukkan bahwa IRR 77% lebih besar dari bunga bank, berarti proyek tersebut layak diusahakan

∑ NB (+) 0 0.00
∑ NB (-) 21823369
Hasil perhitungan menunjukkan bahwa Net B/C > 1, sehingga proyek layak diusahakan

∑B - #DIV/0!
∑C -
Hasil perhitungan menunjukkan bahwa Gross B/C > 1, sehingga proyek layak diusahakan
ersebut layak diusahakan