Tahun

Jenis Biaya
1 2 3 4 5
1. Biaya tetap
Gaji karyawan tetap 1,050 1,050 1,050 1,050 1,050
umum 183 183 183 183 183
pemeliharaan 240 240 240 240 240
penyusutan 6,632.5 6,632.5 6,632.5 6,632.5 6,632.5
promosi 200 200 200 200 200
listrik 600 600 600 600 600
air 360 360 360 360 360
2. Biaya variable
bahan baku 39,600 49,800 60,000 60,000 60,000
bahan pembantu 20,680 21,190 21,700 21,700 21,700
bahan bakar 2,626 2,626 2,626 2,626 2,626
tenaga kerja langsung 1,980 2,490 3,000 3,000 3,000
lainnya 120 120 120 120 120
Jumlah 74,272 85,492 96,712 96,712 96,712
biaya pembantu tahun 1 tahun 2 tahun 3 sd 5
minyak goreng 1.700*10rb 17,000,000 17,000,000 17,000,000
Kapur 1,500,000 1,500,000 1,500,000
garam 200,000 200,000 200,000
pembungkus 1,980,000 2,490,000 3,000,000
20,680,000 21,190,000 21,700,000
biaya bahanbaku
kapasitas produksi/tahun 15,000 20% 800
tahun 1 66% 9,900 49,500.00 39,600,000.00
tahun 2 83% 12,450 62,250.00 49,800,000.00
tahun 3 sd 5 100% 15,000 75,000.00 60,000,000.00

gaji karyawan tetap per bulan 12

gaji direktur 300,000.00 3,600,000
gaji karyawan @ 5 orang 750,000.00 9,000,000
12,600,000
biaya tenaga kerja langsung
tahun 1 1,980,000
tahun 2 2,490,000
tahun 3 sd 5 3,000,000
 Peng. Jum. Peng.
Tahun Cicilan Bunga Sisa Kredit
Pinjaman Pinjaman

0 - - - - 45,500.00
1 14,221.65 7,735.00 6,486.65 6,486.65 39,013.35 Tingkat Bunga 17%
2 14,221.65 6,632.27 7,589.38 14,076.03 31,423.97 Nilai Cicilan 14,221.65
3 14,221.65 5,342.07 8,879.58 22,955.61 22,544.39
4 14,221.65 3,832.55 10,389.10 33,344.71 12,155.29
5 14,221.65 2,066.40 12,155.25 45,499.96 0.04
 Tahun
Uraian
0 1 2 3 4
1. Pendapatan
a. Hasil produksi - 81,180.00 102,090.00 123,000.00 123,000.00
b. Salvage value -
Gross Benefit - 81,180.00 102,090.00 123,000.00 123,000.00
2. Investasi Awal 19,500.00
3. Operating cost - 74,271.50 85,491.50 96,711.50 96,711.50
Kredit bank
a. Pinjaman pokok - 6,486.65 7,589.38 8,879.58 10,389.10
b. Bunga bank - 7,735.00 6,632.27 5,342.07 3,832.55
Total cost - 88,493.15 99,713.15 110,933.15 110,933.15
4. Benefit (19,500.00) (7,313.15) 2,376.85 12,066.85 12,066.85
5. Pajak 15% - (1,096.97) 356.53 1,810.03 1,810.03
6. Net Benefit (19,500.00) (6,216.18) 2,020.32 10,256.82 10,256.82
7. D.F 17% 1.0000 0.8547 0.7305 0.6244 0.5337
8. Present value (19,500.00) (5,312.97) 1,475.85 6,404.36 5,474.07

NPV (1,270.59)
 5 DF Pajak
17% 15%
123,000.00
14,212.50 harga jual/ton tahun 1 tahun 2 tahun 3 sd 5
137,212.50 8.20 81,180.00 102,090.00 123,000.00

96,711.50

12,155.25
2,066.40
110,933.15
26,279.35
3,941.90
22,337.45
0.4561
10,188.11
 Present
Tahun Net benefit DF 17% Present value DF 90%
kredit
0 (19,500.00) 1.0000 (19,500.00) 1.0000 (19,500.00)
1 (6,216.18) 0.8547 (5,312.97) 0.5263 (3,271.57) Net B/C (24,812.97)
2 2,020.32 0.7305 1,475.85 0.2770 559.63 Net B/C -0.95
3 10,256.82 0.6244 6,404.36 0.1458 1,495.44
4 10,256.82 0.5337 5,474.07 0.0767 786.70
5 22,337.45 0.4561 10,188.11 0.0404 902.43
NPV₁ (1,270.59) NPV₂ (19,027.37)

IRR 0.17 (0.071555) 0.73

IRR 0.071865 7%
23,542.38
 total cost
Tahun Total cost Benefit DF 17% TC B 88,493.15
0 19,500.00 - 1.0000 19,500.00 - 99,713.15
1 87,396.18 81,180.00 0.8929 78,036.05 72,485.62 110,933.15
2 100,069.68 102,090.00 0.7972 79,775.55 81,386.15 110,933.15
3 112,743.18 123,000.00 0.7118 80,250.59 87,551.40 110,933.15
4 112,743.18 123,000.00 0.6355 71,648.29 78,166.50
5 114,875.05 137,212.50 0.5674 65,180.10 77,854.37
394,390.58 397,444.04

BEP 3.00 74,800.91 0.956943

BEP 3.96 3 Tahun 11 Bulan 16 Hari
pajak 15% total brsih gross benefit
(1,096.97) 87,396.18 81,180.00
356.53 100,069.68 102,090.00
1,810.03 112,743.18 123,000.00
1,810.03 112,743.18 123,000.00
3,941.90 114,875.05 137,212.50
 Tahun
Uraian
1 2 3 4 5
A. Hasil usaha 81,180.00 102,090.00 123,000.00 123,000.00 123,000.00
B. Biaya tetab dan variabel 74,271.50 85,491.50 96,711.50 96,711.50 96,711.50
Laba Operasi 6,908.50 16,598.50 26,288.50 26,288.50 26,288.50
C. Bunga bank 7,735.00 6,632.27 5,342.07 3,832.55 2,066.40
Laba sbl. Pajak (826.50) 9,966.23 20,946.43 22,455.95 24,222.10
Pajak 15% (1,096.97) 356.53 1,810.03 1,810.03 3,941.90
Laba bersih (net benefit) 270.47 9,609.70 19,136.40 20,645.93 20,280.20
Cadangan laba 270.47 9,880.18 29,016.57 49,662.50 69,942.70