Uraian Umur Ekonomis

Peralatan
Mesin Kopi ekspreso 5
Kulkas 'polytron' 5
Rak Piring 5
Rak Penyimpanan 5
Panci 5
Wastafel 5
Kompor Listrik 5
Dispenser 'Miyako' 5
Timbangan Digital 5
Toples 800ml 5
Gunting 2
Sendok es 2
Sendok kopi 2
AC Daikin 5
Meja Kasir 5
Meja 5
Kursi 5
Meja Bar 5
Jumlah
Perlengkapan
Tablet 5
Print Thermal kasir 5
Kertas Thermal (30 roll) 1
Cash Register 5
Jumlah
Total
Peralatan Bagian Penjualan
Stand banner 1
Lampu Tumbler 10m 3
Handsanitizer 500ml 3
Stand Cermin 2
Kabel roll 2
Lampu LED 3
Lampu 3
Tanaman Hias 1
Wallpaper 2
Vas Bunga 1
Lukisan 2
Meja Bar 5
Jumlah
Total
 Harga Pokok Produksi per Tahun
Jumlah Biaya
Jenis Biaya
2022
Biaya Variabel
1. Bahan Baku
Kopi Arabica (110Kg x Rp.145.000 ) Rp 15,950,000
Susu Full Cream (1.782 liter x Rp. 21.500) Rp 38,313,000
Bubuk Chocolate (80Kg x Rp.74.000) Rp 1,332,000
Sirup Vanilla (180 Liter x Rp.100.000) Rp 18,000,000
Susu Kental Manis (300 Kaleng x Rp.10.000) Rp 3,000,000
Air (180 Galon x Rp. 8.000) Rp 1,440,000
Ice (480 Kantong x Rp.10.000 (/3Kg)) Rp 4,800,000
Jumlah biaya variabel Rp 82,835,000
Biaya Tetap
1. Biaya Tenaga Kerja Tidak Langsung
Gaji Karyawan 4 orang @RP. 1.200.000/ bulan Rp 120,000,000
Listrik Rp 12,000,000
Internet Rp 3,600,000
Jumlah Biaya Tetap Rp 135,600,000
Total Rata-rata Biaya Per-tahun Rp 218,435,000
2022
Harga Jual per unit Rp 24,000
Penjualan (dalam) unit dalam 1 tahun 10000
Nominal penjualan dalam 1 tahun Rp 240,000,000
2022
Penjualan Rp 240,000,000
HPP Rp 218,435,000
Laba Sebelum Pajak (EBT) Rp 21,565,000
Pajak (0,5% x EBT) Rp 107,825
Laba Setelah Pajak (EAT) Rp 21,457,175

Tahun EAT
2022 Rp 21,457,175
2023 Rp 54,036,759
2024 Rp 62,902,374

PP
Jumlah Investasi Rp 32,764,000
Proceed tahun ke-1 Rp 29,244,175.00
Investasi yang belum tertutup setelah akhir 1 Rp 3,519,825

Sisa Proceed 0.7

Jadi Payback Period = 1 tahun 7 hari
BEP dalam Unit 2022
Biaya Tetap Rp 135,600,000
Harga jual/unit Rp 24,000
Biaya Variabel Rp 82,835,000
Unit produksi 10000
BEP Unit 8,627.88
BEP dalam Rupiah 2022
Biaya Tetap Rp 135,600,000
Biaya Variabel Rp 82,835,000
Total Penjualan 240,000,000
BEP Rupiah 207,069,004
Pembuktian 24,000.00
Jumlah Unit Harga Satuan Total Depresiasi Th 1

1 Rp 1,500,000 Rp 1,500,000 Rp 300,000

1 Rp 1,700,000 Rp 1,700,000 Rp 340,000
2 Rp 325,000 Rp 650,000 Rp 130,000
2 Rp 300,000 Rp 600,000 Rp 120,000
2 Rp 250,000 Rp 500,000 Rp 100,000
1 Rp 1,000,000 Rp 1,000,000 Rp 200,000
1 Rp 320,000 Rp 320,000 Rp 64,000
1 Rp 115,000 Rp 115,000 Rp 23,000
1 Rp 26,000 Rp 26,000 Rp 5,200
5 Rp 35,000 Rp 175,000 Rp 35,000
2 Rp 7,000 Rp 14,000 Rp 7,000
2 Rp 14,000 Rp 28,000 Rp 14,000
4 Rp 18,000 Rp 72,000 Rp 36,000
1 Rp 2,000,000 Rp 2,000,000 Rp 400,000
1 Rp 1,500,000 Rp 1,500,000 Rp 300,000
8 Rp 800,000 Rp 6,400,000 Rp 1,280,000
22 Rp 500,000 Rp 11,000,000 Rp 2,200,000
1 Rp 1,200,000 Rp 1,200,000 Rp 240,000
Rp 11,610,000 Rp 28,800,000 Rp 5,794,200

1 Rp 1,950,000 Rp 1,950,000 Rp 390,000

1 Rp 239,000 Rp 239,000 Rp 47,800
60 Rp 25,000 Rp 1,500,000 Rp 1,500,000
1 Rp 275,000 Rp 275,000 Rp 55,000
Rp 2,489,000 Rp 3,964,000 Rp 1,992,800
Rp 14,099,000 Rp 32,764,000 Rp 7,787,000

1 Rp 50,000 Rp 50,000 Rp 50,000

3 Rp 25,000 Rp 75,000 Rp 25,000
20 Rp 40,500 Rp 810,000 Rp 270,000
2 Rp 100,000 Rp 200,000 Rp 100,000
3 Rp 19,000 Rp 57,000 Rp 28,500
2 Rp 15,000 Rp 30,000 Rp 10,000
5 Rp 23,000 Rp 115,000 Rp 38,333
5 Rp 150,000 Rp 750,000 Rp 750,000
10 Rp 30,000 Rp 300,000 Rp 150,000
5 Rp 30,000 Rp 150,000 Rp 150,000
5 Rp 50,000 Rp 250,000 Rp 125,000
1 Rp 1,200,000 Rp 1,200,000 Rp 240,000
Rp 3,987,000 Rp 1,936,833
36,751,000 9,723,833
ahun
Jumlah Biaya
2023 2024

2023
Rp 16,269,000 16,594,380 2%
Rp 39,079,260 39,860,845
Rp 1,358,640 1,385,813 Persentase kenaikan Harga Jual/Unit
Rp 18,360,000 18,727,200 2023
Rp 3,060,000 3,121,200 2%
Rp 1,468,800 1,498,176
Rp 4,896,000 4,993,920
Rp 84,491,700 Rp 86,181,534

Rp 120,000,000 120,000,000
Rp 12,000,000 Rp 12,000,000
Rp 3,600,000 Rp 3,600,000
Rp 135,600,000 Rp 135,600,000
Rp 220,091,700 Rp 221,781,534
2023 2024
Rp 24,500 Rp 25,000
11200 11400
Rp 274,400,000 Rp 285,000,000
2023 2024 Grafik
Rp 274,400,000 Rp 285,000,000
Rp 220,091,700 Rp 221,781,534 Penjualan
Rp 54,308,300 Rp 63,218,466
Rp 271,542 Rp 316,092
Rp 54,036,759 Rp 62,902,374
Rp274,400,000
Depresiasi Kas Bersih (Proceeds)
Rp 7,787,000 Rp 29,244,175.00 Rp240,000,000
Rp 7,942,740 Rp 61,979,498.50
Rp 8,101,595 Rp 71,003,968.47

2022 2023

BEP (Rupiah)
8,627.88
 BEP (Rupiah)
8,627.88

2023 2024
Rp 135,600,000 Rp 135,600,000
Rp 24,500 Rp 25,000 7,997.12
Rp 84,491,700 Rp 86,181,534
11200 11400
7,997.12 7,775
2023 2,024
Rp 135,600,000 Rp 135,600,000
Rp 84,491,700 Rp 86,181,534
274,400,000 285,000,000
195,929,509 194,378,323 2022 2023
 Depresiasi Th 2 Depresiasi Th 3 Depresiasi Th 4 Depresiasi Th 5

Rp 306,000 Rp 312,120 Rp 318,362 Rp 324,730

Rp 346,800 Rp 353,736 Rp 360,811 Rp 368,027
Rp 132,600 Rp 135,252 Rp 137,957 Rp 140,716
Rp 122,400 Rp 124,848 Rp 127,345 Rp 129,892
Rp 102,000 Rp 104,040 Rp 106,121 Rp 108,243
Rp 204,000 Rp 208,080 Rp 212,242 Rp 216,486
Rp 65,280 Rp 66,586 Rp 67,917 Rp 69,276
Rp 23,460 Rp 23,929 Rp 24,408 Rp 24,896
Rp 5,304 Rp 5,410 Rp 5,518 Rp 5,629
Rp 35,700 Rp 36,414 Rp 37,142 Rp 37,885
Rp 7,140 Rp 7,283 Rp 7,428 Rp 7,577
Rp 14,280 Rp 14,566 Rp 14,857 Rp 15,154
Rp 36,720 Rp 37,454 Rp 38,203 Rp 38,968
Rp 408,000 Rp 416,160 Rp 424,483 Rp 432,973
Rp 306,000 Rp 312,120 Rp 318,362 Rp 324,730
Rp 1,305,600 Rp 1,331,712 Rp 1,358,346 Rp 1,385,513
Rp 2,244,000 Rp 2,288,880 Rp 2,334,658 Rp 2,381,351
Rp 244,800 Rp 249,696 Rp 254,690 Rp 259,784
Rp 5,910,084 Rp 6,028,286 Rp 6,148,851 Rp 6,271,828

Rp 397,800 Rp 405,756 Rp 413,871 Rp 422,149

Rp 48,756 Rp 49,731 Rp 50,726 Rp 51,740
Rp 1,530,000 Rp 1,560,600 Rp 1,591,812 Rp 1,623,648
Rp 56,100 Rp 57,222 Rp 58,366 Rp 59,534
Rp 2,032,656 Rp 2,073,309 Rp 2,114,775 Rp 2,157,071
Rp 7,942,740 Rp 8,101,595 Rp 8,263,627 Rp 8,428,899

Rp 50,000 Rp 1 Rp 0 Rp 0
Rp 8,333 Rp 0 Rp 0 Rp 0
Rp 13,500 Rp 0 Rp 0 Rp 0
Rp 50,000 Rp 1 Rp 0 Rp 0
Rp 9,500 Rp 1 Rp 0 Rp 0
Rp 5,000 Rp 0 Rp 0 Rp 0
Rp 7,667 Rp 0 Rp 0 Rp 0
Rp 150,000 Rp 1 Rp 0 Rp 0
Rp 15,000 Rp 1 Rp 0 Rp 0
Rp 30,000 Rp 1 Rp 0 Rp 0
Rp 25,000 Rp 1 Rp 0 Rp 0
Rp 240,000 Rp 0 Rp 0 Rp 0
Rp 604,000 Rp 7 Rp 0 Rp 0
8,546,740 8,101,601 8,263,627 8,428,899
 2024
2% (silahkan ubah per tahun)

kenaikan Harga Jual/Unit

2024
2% (silahkan ubah per tahun)

Penjualan Laba Setelah Pajak (

Rp285,000,000

Rp274,400,000 Rp54,036,759

0,000,000
Rp21,457,175

2022 2023 2024 2022 2023

BEP (Rupiah) BEP (Unit)

207,069,004
8,627.88
 BEP (Rupiah) BEP (Unit)
207,069,004
8,627.88

7,997.12

7,775 195,929,509

2022 2023 2024 2022 2023

 Balance Depresiasi per tahun
- -
Rp 61,212 Rp 300,000
Rp 69,374 Rp 340,000
Rp 26,525 Rp 130,000
Rp 24,485 Rp 120,000
Rp 20,404 Rp 100,000
Rp 40,808 Rp 200,000
Rp 13,059 Rp 64,000
Rp 4,693 Rp 23,000
Rp 1,061 Rp 5,200
Rp 7,141 Rp 35,000
Rp 22,428 Rp 7,000
Rp 44,857 Rp 14,000
Rp 115,345 Rp 36,000
Rp 81,616 Rp 400,000
Rp 61,212 Rp 300,000
Rp 261,171 Rp 1,280,000
Rp 448,888 Rp 2,200,000
Rp 48,970 Rp 240,000
Rp 1,353,249 Rp 5,794,200 -

Rp 79,576 Rp 390,000
Rp 9,753 Rp 47,800
Rp 6,306,060 Rp 1,500,000
Rp 11,222 Rp 55,000
Rp 6,406,611 Rp 1,992,800
Rp 7,759,861 Rp 7,787,000
 Laba Setelah Pajak (EAT)
Rp62,902,374

Rp54,036,759

1,457,175

2022 2023 2024

BEP (Unit)
207,069,004
 BEP (Unit)
207,069,004

195,929,509
194,378,323

2022 2023 2024

 30
1 10
2 10
3 10
4 0
5 0
30
50

-
100 130
20
20
20
20
20
100 130 0
100 150