EUAC
Pengeluaran Tahunan Rp 70,000,000 Rp 40,000,000
Capital Recovery Cost
0-20000000(A/F,20%,6) -Rp 2,014,200
240000000 ( A/P, 20%, 10) - 30000000(A/F,20%,10) Rp 56,089,200
Total EUAC Rp 67,985,800 Rp 96,089,200
EUAC (A) < EUAC (B)
Kesimpulannya adalah bisa mempertahankan mesin A 1 tahun lagi dan mengganti mesin B
harga jual sekarang Rp 240,000,000
Nilai sisa Rp 30,000,000
0.23852 0.03852
Rp 57,244,800 Rp 1,155,600 Rp 56,089,200
Achmad Akhsan Fauzi 160321035
MARR ( 15% )
Krane kobelco ( defender )
Nilai sisa Rp 2,000,000,000
Harga tukar Tambah Rp 4,000,000,000
Pengeluaran tahunan Rp 3,500,000,000
X.0,29832 - Rp296.640.000+Rp.3.500.000.000>=Rp2.393.280.000+Rp.2.800.000.000
X >= Rp 6,670,421,024
Krane Kato ( chalangger )
Nilai sisa Rp 8,000,000,000
Harga sekarang Rp 12,000,000,000
Pengeluaran tahunan Rp 2,800,000,000
0.14832 Rp 296,640,000
Rp 3,203,360,000
Rp 1,989,920,000
Achmad Akhsan Fauzi 160321035
Tahun 1 2 3 4 5
Biaya operasi $ 2,000.00 $ 2,400.00 $ 2,800.00 $ 3,600.00 $ 4,600.00
Nilai sisa $ 10,000.00 $ 9,000.00 $ 8,000.00 $ 6,600.00 $ 5,000.00
A Mesin Lama
Cost of
Rugi MV TCK
Capital = 15% Biaya
EoY, k (1) MVk (2) selama (6) =
MV awal k Tahunan (5)
tahun k (3) (3)+(4)+(5)
(4)
0 $ 16,000.00
1 $ 10,000.00 $ 6,000.00 $ 2,400.00 $ 2,000.00 $ 10,400.00
2 $ 9,000.00 $ 1,000.00 $ 1,500.00 $ 2,400.00 $ 4,900.00
3 $ 8,000.00 $ 1,000.00 $ 1,350.00 $ 2,800.00 $ 5,150.00
4 $ 6,600.00 $ 1,400.00 $ 1,200.00 $ 3,600.00 $ 6,200.00
5 $ 5,000.00 $ 1,600.00 $ 990.00 $ 4,600.00 $ 7,190.00
6 $ 2,800.00 $ 2,200.00 $ 750.00 $ 6,000.00 $ 8,950.00
Cost of
Rugi MV TCK
Capital = 15% Biaya
EoY, k (1) MVk (2) selama (6) =
MV awal k Tahunan (5)
tahun k (3) (3)+(4)+(5)
(4)
0 $ 24,000.00
1 $ 22,000.00 $ 2,000.00 $ 3,600.00 $ 1,000.00 $ 6,600.00
2 $ 21,000.00 $ 1,000.00 $ 3,300.00 $ 1,400.00 $ 5,700.00
3 $ 20,000.00 $ 1,000.00 $ 3,150.00 $ 1,800.00 $ 5,950.00
4 $ 19,000.00 $ 1,000.00 $ 3,000.00 $ 2,400.00 $ 6,400.00
5 $ 17,000.00 $ 2,000.00 $ 2,850.00 $ 3,000.00 $ 7,850.00
6 $ 15,000.00 $ 2,000.00 $ 2,550.00 $ 3,800.00 $ 8,350.00
6 Tahun 1 2 3 4
$ 6,000.00 Biaya operasi $ 1,000.00 $ 1,400.00 $ 1,800.00 $ 2,400.00
$ 2,800.00 Nilai sisa $ 22,000.00 $ 21,000.00 $ 20,000.00 $ 19,000.00
$ 9,043.48 $ 9,043.48
$ 9,043.48 $ 3,705.10 $ 12,748.58
$ 9,043.48 $ 3,705.10 $ 3,386.21 $ 16,134.79
$ 9,043.48 $ 3,705.10 $ 3,386.21 $ 3,544.87 $ 19,679.66
$ 9,043.48 $ 3,705.10 $ 3,386.21 $ 3,544.87 $ 3,574.70 $ 23,254.36
$ 9,043.48 $ 3,705.10 $ 3,386.21 $ 3,544.87 $ 3,574.70 $ 3,869.33 $ 27,123.69
$ 5,739.13 $ 5,739.13
$ 5,739.13 $ 4,310.02 $ 10,049.15
$ 5,739.13 $ 4,310.02 $ 3,912.22 $ 13,961.37
$ 5,739.13 $ 4,310.02 $ 3,912.22 $ 3,659.22 $ 17,620.59
$ 5,739.13 $ 4,310.02 $ 3,912.22 $ 3,659.22 $ 3,902.84 $ 21,523.43
$ 5,739.13 $ 4,310.02 $ 3,912.22 $ 3,659.22 $ 3,902.84 $ 3,609.94 $ 25,133.36
5 6
$ 3,000.00 $ 3,800.00
$ 17,000.00 $ 15,000.00
EUACk
$ 10,400.00
$ 7,841.86
$ 7,066.67
$ 6,893.10
$ 6,937.14
$ 7,167.08
EUACk
$ 6,600.00
$ 6,181.40
$ 6,114.76
$ 6,171.88
$ 6,420.77
$ 6,641.16