Biaya Produksi Tetap

No Kebutuhan Harga
I Tempat Pekerjaan
1 lahan Rp 600,000,000
2 bangunan gudang Rp 60,000,000
3 bangunan kantor Rp 20,000,000
II Gaji Karyawan
A. Gaji bidang Keuangan
1 Manajemen Keuangan Rp 5,000,000
2 staf Rp 3,000,000
B. Gaji bidang produksi
1 Manajer Produksi Rp 5,000,000
2 pengawas Rp 3,000,000
3 operator Rp 2,500,000
C. Gaji bidang pemasaran
1 manajer pemasaran Rp 4,500,000
2 staf Rp 2,500,000
D. Gaji bidang Distribusi
1 manajer Distribusi Rp 5,000,000
2 Asisten Rp 3,500,000
3 sopir Rp 3,000,000
III Peralatan
1 mesin paving block press Rp 20,000,000
2 alat manual Rp 1,000,000
3 molen kapasitas 0,3 m3 Rp 8,000,000
4 peralatan kantor Rp 2,000,000
IV Kendaraan
1 forklift Rp 200,000,000
2 truck pengangkut paving block Rp 220,500,000
V Listrik, Air, Bensin, dll
1 Listrik, Air, dan lain-lain Rp 10,000,000
Fix Cost (FC)

B.10.b Menggunakan Molen

No Uraian Kode Satuan

1 2 3 4
A Tenaga Kerja
1 Pekerja L.01 OH
2 Tukang batu L.02 OH
3 Kepala tukang L.03 OH
4 Mandor L.04 OH
Jumlah
B Bahan
1 PC / Portland cement M.15 kg
 2 PB / Pasir beton M.14.a1 kg
3 Kr / Krikil M.12.1 kg
4 Air M.02b Liter
J
C Peralatan
1 Molen kapasitas 0,3 m3 E.29.b Sewa- hari
Jum
D Jumlah Harga Tenaga Kerja, Bahan dan Peralatan (A+B+C)
E Overhead + (Contoh 5%)
F Harga Satuan Pekerjaan per - m3 (D+E)

Proses cetak s/d Proses pemadatan dilakukan mesin.

Kapasitas produksi1 box 4000 bh

1 kargo per hari 2 alat 25

ukuran paving block

panjang 21 cm
lebar 10.5 cm
tebal 10 cm
2205 cm3
0.002205 m3
dalam 1 hari dapat menghasilkan 4000 buah perhari
1 hari 1 kargo
1 kargo 4000 bh
1 hari 8.82 m3
1 hari Rp 12,675,475.13
1 bulan Rp 380,264,254.02

VC Rp 380,264,254.02 /bulan

TC = Rp 381,183,004.02 /bulan

Total Cost (TC) = FC + VC

Rp 381,183,004.020

D target = 25 elastisuitas perm. (Ed) = (P1/D1) x (∆D/∆P)

P impas = TC/D = - 0.80
= Rp 15,247,320.16 = Ed < 1
P untung 20% = P.1,2
= 18,296,784.19
D2 = TC/P untung 20%
= 21.00
delta P = 3,049,464.032
delta D = - 4.00

243,957,122.57
76,236,600.80
 Jumlah Umur Biaya Per Bulan

1 buah 20 tahun Rp 2,500,000

1 buah 20 tahun Rp 250,000
1 buah 20 tahun Rp 83,333

1 orang 1 bulan Rp 5,000,000

2 orang 1 bulan Rp 6,000,000

1 orang 1 bulan Rp 5,000,000

2 orang 1 bulan Rp 6,000,000
4 orang 1 bulan Rp 10,000,000

1 orang 1 bulan Rp 4,500,000

2 orang 1 bulan Rp 5,000,000

1 orang 1 bulan Rp 5,000,000

2 orang 1 bulan Rp 7,000,000
4 orang 1 bulan Rp 12,000,000

1 buah 10 tahun Rp 166,667

1 buah 1 tahun Rp 83,333
1 buah 3 tahun Rp 222,222.2
5 buah 1 tahun Rp 166,667

Ls 20 tahun Rp 833,333
Ls 20 tahun Rp 918,750

Ls 1 bulan Rp 10,000,000
st (FC) Rp 80,724,306

Harga Satuan
Koefisien Jumlah (Rp)
(RP)
5 6 7

1.3230 Rp 76,000 Rp 100,548

0.1890 Rp 87,000 Rp 16,443
0.0190 Rp 109,000 Rp 2,071
0.1320 Rp 126,000 Rp 16,632
Jumlah Harga Tenaga Kerja Rp 135,694

413.0000 Rp 1,600 Rp 660,800

 681.0000 Rp 300 Rp 204,300
1,021.0000 Rp 200 Rp 204,200
215.0000 Rp 180 Rp 38,700
Jumlah Harga Bahan Rp 1,108,000

0.2500 Rp 500,000 Rp 125,000

Jumlah Harga Peralatan Rp 125,000
Rp 1,368,694
5% x D Rp 68,435
Rp 1,437,129

0.83
 BIAYA PRODUKSI

Jenis Usaha Penyewaan Bekesting

Penyewaan Perancah
Penyewaan Genset
Hari Kerja 25 Hari/Bulan

Total Cost (TC) =FC + VC

Rp 381,183,004.020

D target = 25 elastisuitas perm. (Ed) = (P1/D1) x (∆D/∆P)

P impas = TC/D = - 0.83
= Rp 15,247,320.16 = Ed < 1
P untung 20% = P.1,2
= 18,296,784.19
D2 = TC/P untung 20%
= 20.8333333333333
delta P = 3,049,464.032
delta D = - 4.17

63,581,325.07
76,236,600.80
DUKSI

analisa pendapatan

TR = P.D
= -731286.338647482
diturunkan

TR MAX = P.D
= -384331648.761839
= 384,331,648.76

-13040303.4502283

(P1/D1) x (∆D/∆P)
0.83

GRAFIK ELASTISITAS PERMINTAAN

Rp19,600,000.00

Rp17,600,000.00

Rp15,600,000.00

Rp13,600,000.00 Ed > 1

Rp11,600,000.00
he iki gantikno garise aku gaiso he he he he
Rp9,600,000.00

Rp7,600,000.00

Rp5,600,000.00
10 15 20 25 30 35
Rp11,600,000.00

Rp9,600,000.00

Rp7,600,000.00

Rp5,600,000.00
10 15 20 25 30 35
 82896594.362968

analisa pendapatan maksimum analisa keuntu

V=
=

TC =
=
-4.17P + 82896594.362968 = 3,049,464.032 D -76236600.804
P = -731286.3386475 D + 33529478.626987 K=
- 320,193,723.38 =
=
D^2 + 33529478.626987 D
= -1462572.677295 D + 33529478.626987
D= 22.925
K MAX =

+ 768663297.52368

D1 =
D2 =

a
b
c
99513062.785333
100000

D =

D1 =

D2 =

Ed > 1

35
35
 analisa keuntungan maksimum

VC/D
15,210,570.16

FC+VC
Rp 918,750 + 15,210,570.16 D

TR - TC
-731286.338647482 D^2 + 33529478.626987 D - Rp 918,750 + 15,210,570.16 D
-731286.338647482 D2 + 18,318,908.47 D - Rp 918,750
Diturunkan = -1462572.677295 D - 18,318,908.47
= 12.525

113,804,577.12

9
31

-731286.338647482
18,318,908.47
Rp (918,750)

332,894,930,098,010.00

0.0502539129446467 4

25
 Rp 49,878.89

D TR VC
0 Rp0.00 Rp -
1 Rp321,912.07 Rp 49,878.89
4 Rp1,274,941.12 Rp 199,515.56
8 Rp2,515,996.48 Rp 399,031.11
12 Rp3,723,166.08 Rp 598,546.67
16 Rp4,896,449.92 Rp 798,062.22
20 Rp6,035,848.00 Rp 997,577.78
24 Rp7,141,360.32 Rp 1,197,093.33
28 Rp8,212,986.88 Rp 1,396,608.89
32 Rp9,250,727.68 Rp 1,596,124.44
36 Rp10,254,582.72 Rp 1,795,640.00
40 Rp11,224,552.00 Rp 1,995,155.56
44 Rp12,160,635.52 Rp 2,194,671.11
48 Rp13,062,833.28 Rp 2,394,186.67
52 Rp13,931,145.28 Rp 2,593,702.22
56 Rp14,765,571.52 Rp 2,793,217.78
60 Rp15,566,112.00 Rp 2,992,733.33
64 Rp16,332,766.72 Rp 3,192,248.89
68 Rp17,065,535.68 Rp 3,391,764.44
72 Rp17,764,418.88 Rp 3,591,280.00
76 Rp18,429,416.32 Rp 3,790,795.56
80 Rp19,060,528.00 Rp 3,990,311.11
84 Rp19,657,753.92 Rp 4,189,826.67
88 Rp20,221,094.08 Rp 4,389,342.22
92 Rp20,750,548.48 Rp 4,588,857.78
96 Rp21,246,117.12 Rp 4,788,373.33
100 Rp21,707,800.00 Rp 4,987,888.89
104 Rp22,135,597.12 Rp 5,187,404.44
108 Rp22,529,508.48 Rp 5,386,920.00
112 Rp22,889,534.08 Rp 5,586,435.56
116 Rp23,215,673.92 Rp 5,785,951.11
120 Rp23,507,928.00 Rp 5,985,466.67
124 Rp23,766,296.32 Rp 6,184,982.22
128 Rp23,990,778.88 Rp 6,384,497.78
132 Rp24,181,375.68 Rp 6,584,013.33
136 Rp24,338,086.72 Rp 6,783,528.89
140 Rp24,460,912.00 Rp 6,983,044.44
144 Rp24,549,851.52 Rp 7,182,560.00
148 Rp24,604,905.28 Rp 7,382,075.56
152 Rp24,626,073.28 Rp 7,581,591.11
156 Rp24,613,355.52 Rp 7,781,106.67
160 Rp24,566,752.00 Rp 7,980,622.22
164 Rp24,486,262.72 Rp 8,180,137.78
168 Rp24,371,887.68 Rp 8,379,653.33
172 Rp24,223,626.88 Rp 8,579,168.89
176 Rp24,041,480.32 Rp 8,778,684.44
180 Rp23,825,448.00 Rp 8,978,200.00
9032000
322.971 - 1058,93 D²

FC TC
Rp 14,847,222 14,847,222.222
Rp 14,847,222 14,897,101.111
Rp 14,847,222 15,046,737.778 Rp30,000,000.00
Rp 14,847,222 15,246,253.333 Rp29,000,000.00
Rp 14,847,222 15,445,768.889
Rp28,000,000.00
Rp 14,847,222 15,645,284.444
Rp27,000,000.00
Rp 14,847,222 15,844,800.000
Rp26,000,000.00
Rp 14,847,222 16,044,315.556
Rp 14,847,222 16,243,831.111 Rp25,000,000.00

Rp 14,847,222 16,443,346.667 Rp24,000,000.00

Rp 14,847,222 16,642,862.222 Rp23,000,000.00
Rp 14,847,222 16,842,377.778 Rp22,000,000.00
Rp 14,847,222 17,041,893.333 Rp21,000,000.00
Rp 14,847,222 17,241,408.889 Rp20,000,000.00
Rp 14,847,222 17,440,924.444
Rp19,000,000.00
Rp 14,847,222 17,640,440.000
Rp18,000,000.00
Rp 14,847,222 17,839,955.556
Rp17,000,000.00
Rp 14,847,222 18,039,471.111
Rp16,000,000.00
Rp 14,847,222 18,238,986.667
Rp 14,847,222 18,438,502.222 Rp15,000,000.00
Rp

Rp 14,847,222 18,638,017.778 Rp14,000,000.00

Rp 14,847,222 18,837,533.333 Rp13,000,000.00
Rp 14,847,222 19,037,048.889 Rp12,000,000.00
Rp 14,847,222 19,236,564.444 Rp11,000,000.00
Rp 14,847,222 19,436,080.000 Rp10,000,000.00
Rp 14,847,222 19,635,595.556
Rp9,000,000.00
Rp 14,847,222 19,835,111.111
Rp8,000,000.00
Rp 14,847,222 20,034,626.667
Rp 14,847,222 20,234,142.222 Rp7,000,000.00

Rp 14,847,222 20,433,657.778 Rp6,000,000.00

Rp 14,847,222 20,633,173.333 Rp5,000,000.00

Rp 14,847,222 20,832,688.889 Rp4,000,000.00
Rp 14,847,222 21,032,204.444 Rp3,000,000.00
Rp 14,847,222 21,231,720.000
Rp2,000,000.00
Rp 14,847,222 21,431,235.556
Rp1,000,000.00
Rp 14,847,222 21,630,751.111
Rp0.00
Rp 14,847,222 21,830,266.667 0 10
Rp 14,847,222 22,029,782.222
Rp 14,847,222 22,229,297.778
Rp 14,847,222 22,428,813.333
Rp 14,847,222 22,628,328.889
Rp 14,847,222 22,827,844.444
Rp 14,847,222 23,027,360.000
Rp 14,847,222 23,226,875.556
Rp 14,847,222 23,426,391.111
Rp 14,847,222 23,625,906.667
Rp 14,847,222 23,825,422.222
 GRAFIK TR, VC,

0 10 20 30 40 50 60 70 8

D
TR VC F
GRAFIK TR, VC, FC, TC

70 80 90 100 110 120 130 140

D
TR VC FC TC
130 140 150 160
 P Rp 276,459,802
i 2%
n (bulan) 12

A Rp 26,141,927 26141927.359581

No Kebutuhan
I Tempat Pekerjaan
1 lahan
2 bangunan gudang
3 bangunan kantor
II Gaji Karyawan
A. Gaji bidang Keuangan
1 Manajemen Keuangan
2 staf
B. Gaji bidang produksi
1 Manajer Produksi
2 pengawas
3 operator
C. Gaji bidang pemasaran
1 manajer pemasaran
2 staf
D. Gaji bidang Distribusi
1 manajer Distribusi
2 Asisten
3 sopir
III Peralatan
1 mesin paving block press
2 alat manual
3 molen kapasitas 0,3 m3
4 peralatan kantor
IV Kendaraan
1 forklift
2 truck pengangkut paving block
V Listrik, Air, Bensin, dll
1 Listrik, Air, dan lain-lain
Fix Cost (FC)
 Harga Jumlah Umur Biaya Per Bulan

Rp 600,000,000 1 buah 20 tahun Rp 2,500,000

Rp 60,000,000 1 buah 20 tahun Rp 250,000
Rp 20,000,000 1 buah 20 tahun Rp 83,333

Rp 5,000,000 1 orang 1 bulan Rp 5,000,000

Rp 3,000,000 2 orang 1 bulan Rp 6,000,000

Rp 5,000,000 1 orang 1 bulan Rp 5,000,000

Rp 3,000,000 2 orang 1 bulan Rp 6,000,000
Rp 2,500,000 4 orang 1 bulan Rp 10,000,000

Rp 4,500,000 1 orang 1 bulan Rp 4,500,000

Rp 2,500,000 2 orang 1 bulan Rp 5,000,000

Rp 5,000,000 1 orang 1 bulan Rp 5,000,000

Rp 3,500,000 2 orang 1 bulan Rp 7,000,000
Rp 3,000,000 4 orang 1 bulan Rp 12,000,000

Rp 20,000,000 1 buah 10 tahun Rp 166,667

Rp 1,000,000 1 buah 1 tahun Rp 83,333
Rp 8,000,000 1 buah 3 tahun Rp 222,222.2
Rp 2,000,000 5 buah 1 tahun Rp 166,667

Rp 200,000,000 Ls 20 tahun Rp 833,333

Rp 220,500,000 Ls 20 tahun Rp 918,750
Rp 10,000,000 Ls 1 bulan Rp 10,000,000
Fix Cost (FC) Rp 80,724,306
 Modal (TC) Rp 381,183,004.020
Owner (40%) 152,473,201.61
Pinjaman (60%) 228,709,802.412

P 228,709,802.412
i 2.00%
n (bulan) 12

Pembayaran Tiap
Akhir Bulan Ke- Bunga Tiap Akhir Bulan Jumlah Hutang Akhir Bulan
Akhir Bulan

0 - - -
1 Rp 4,574,196 Rp 233,283,998 Rp 26,141,927
2 Rp 4,142,841 Rp 211,284,913 Rp 26,141,927
3 Rp 3,702,860 Rp 188,845,845 Rp 26,141,927
4 Rp 3,254,078 Rp 165,957,996 Rp 26,141,927
5 Rp 2,796,321 Rp 142,612,390 Rp 26,141,927
6 Rp 2,329,409 Rp 118,799,872 Rp 26,141,927
7 Rp 1,853,159 Rp 94,511,103 Rp 26,141,927
8 Rp 1,367,384 Rp 69,736,559 Rp 26,141,927
9 Rp 871,893 Rp 44,466,525 Rp 26,141,927
10 Rp 366,492 Rp 18,691,089 Rp 26,141,927
11 -Rp 149,017 -Rp 7,599,855 Rp 26,141,927
12 -Rp 674,836 -Rp 34,416,618 Rp 26,141,927
Total Pengeluaran Rp 313,703,128

PV (Rp)
Bulan Ke- Analisa Kas Faktor Bunga
(P/A, 2%,n) Pengeluaran
0.00 -228709802 -228709802
1.00 26141927.359581 0.9804 0.00
2.00 26141927.359581 0.9612 0.00
3.00 26141927.359581 0.9423 0.00
4.00 26141927.359581 0.9238 0.00
5.00 26141927.359581 0.9057 0.00
6.00 26141927.359581 0.888 0.00
7.00 26141927.359581 0.8706 0.00
8.00 26141927.359581 0.8535 0.00
9.00 26141927.359581 0.8368 0.00
10.00 26141927.359581 0.8203 0.00
11.00 26141927.359581 0.8043 0.00
12.00 26141927.359581 0.7885 0.00
 total -Rp 228,709,802

i 5%
Pemasukan
n F5 Faktor P/A P0
12 Rp 26,141,927 13.933416 Rp364,246,349
Po Tot Rp364,246,349
Pengeluaran
n P0
0 Rp276,459,802
Po Tot Rp276,459,802
NPV Rp87,786,547
 Jumlah Uang yang Dipinjam Tiap Akhir Tahun

Rp 228,709,802
Rp 207,142,071
Rp 185,142,985
Rp 162,703,918
Rp 139,816,068
Rp 116,470,463
Rp 92,657,944
Rp 68,369,176
Rp 43,594,632
Rp 18,324,597
-Rp 7,450,838
-Rp 33,741,782
Rp -

PV (Rp)
Pemasukan

Rp 25,629,545.58
Rp 25,127,620.58
Rp 24,633,538.15
Rp 24,149,912.49
Rp 23,676,743.61
Rp 23,214,031.50
Rp 22,759,161.96
Rp 22,312,135.00
Rp 21,875,564.81
Rp 21,444,223.01
Rp 21,025,952.18
Rp 20,612,909.72
Rp 276,461,338.60

i 6%
Pemasukan
n F5 Faktor P/A
12 Rp 26,141,927 8.183019
Po Tot
Pengeluaran
n
0
Po Tot
NPV
 6%
masukan
P0
Rp213,919,888
Rp213,919,888
geluaran
P0
Rp276,459,802
Rp276,459,802
-Rp62,539,914