Bab 5 Aspek Keuangan
Bab 5 Aspek Keuangan
5
ANALISA KEUANGAN
5.1 KEBUTUHAN INVESTASI
Kebutuhan investasi mendirikan Pabrik VCO yang berlokasi di Mandailing Natal
membutuhkan dana sebesar Rp 4.846.478.058. Biaya tersebut diperoleh dari Pembangunan
Pabrik Kelapa, Modal Kerja 1 bulan pertama, Mesin, Peralatan dan biaya lainnya. Uraian
biaya investasi tersebut dapat dilihat di tabel 5.1 berikut.
Tabel 5.1. Kebutuhan Investasi
No Deskripsi Nilai (Rp)
1 Pembangunan Pabrik Kelapa 1.998.911.000
2 Modal Kerja 1 Bulan Pertama 800.000.000
3 Mesin 131.250.000
4 Peralatan 1.039.532.389
5 Biaya Kebun Kelapa 546.000.000
6 Lain-lain 100.000.000
Total 4.615.693.389
Biaya Perijinan 5% 230.784.669
Total Investasi 4.749.038.058
5.2. PENDAPATAN
Untuk Pendapatan dari Pabrik VCO yang berlokasi di Kabupaten Mandailing – Natal diperoleh
dari Penjualan produk VCO dalam kemasan 1 Liter, 500 ml dan 250 ml di tambah dengan
pendapatan lainnya dari penjualan tempurung dan sabut kelapa. Rinciannya dapat dilihat
pada tabel 5.6.
5.3. PENGELUARAN
Pengeluaran untuk mendukung berjalannya Pabrik VCO seperti bahan baku kelapa, bahan
tambahan (botol produk), pengeluaran operasional (Tenaga Kerja, biaya umum, biaya
pemasaran, biaya listrik, biaya pemeliharaan, biaya transportasi, pemeliharaan kebun) dan
biaya pajak. Rinciannya dapat dilihat pada tabel 5.7.
5 -1
STUDI KELAYAKAN
PT. ALFA VICO ABADI
5.4 ANALISA KELAYAKAN
Kelayakan pendirian Pabrik VCO yang berlokasi di Mandailing Natal dengan menggunakan
analisa PP (Payback Period), NPV (Net Present Value), IRR (Interest Rate of Return) , dan
ROI (Return On Investmen).
5 -2
STUDI KELAYAKAN
PT. ALFA VICO ABADI
5 -3
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Tabel 5.2. Rincian Investasi
No Deskripsi Quantity Nilai
1 Pembangunan Pabrik Kelapa
Pekerjaan Persiapan 1 7.364.966 7.364.966
Pekerjaan Tanah 1 49.399.294 49.399.294
Pekerjaan Pondasi 1 57.128.411 57.128.411
Pekerjaan Struktur Lantai I 1 212.203.468 212.203.468
Pekerjaan Dinding Lantai I 1 70.667.930 70.667.930
Pekerjaan Dinding Lantai II 1 51.248.645 51.248.645
Pekerjaan Lantai 1 37.811.134 37.811.134
Pekerjaan Pintu Jendela 1 98.015.651 98.015.651
Pekerjaan Rangka Baja 1 376.892.411 376.892.411
Pekerjaan Utilititas Lantai I 1 49.670.806 49.670.806
Pekerjaan Perampungan (Finishing) Lantai I 1 36.733.286 36.733.286
Pekerjaan Lainnya 1 21.775.000 21.775.000
Pagar 800.000.000
Gudang 130.000.000
Total Pembangunan 1.998.911.000
2 Mesin
Parut Kelapa 1 8.000.000 8.000.000
Pemeras Santan 1 19.500.000 19.500.000
Pendingin Cepat 1 25.000.000 25.000.000
Mixer VCO 1 18.500.000 18.500.000
Penghangat Cepat 1 15.000.000 15.000.000
Centrifugal 1 22.000.000 22.000.000
Evaporator Vacum 1 17.000.000 17.000.000
Diskon (6.250.000)
Training, Ongkir & Packaging 12.500.000 12.500.000
Total Mesin 131.250.000
3 Peralatan
Baskom 20 27.500 550.000
Sendok 10 10.000 100.000
Selang 10 88.000 880.000
Corong 12 20.000 240.000
Gayung 15 13.500 202.500
Saringan 6 119.000 714.000
Kain 15 40.000 600.000
Mesin Bor 1 490.000 490.000
IPAL 1 66.655.889 66.655.889
Mobil Kantor 1 233.100.000 233.100.000
Truk 2 368.000.000 736.000.000
Total Peralatan 1.039.532.389
4 Kebun Kelapa
Bibit Kelapa 4.800 20.000 96.000.000
Peralatan Pemeliharaan dan Penen Kebun 30 15.000.000 450.000.000
Total Biaya Kebun 546.000.000
5 Biaya Persiapan Modal Kerja 1 Bulan 1 800.000.000 800.000.000
6 Lain-lain 1 100.000.000 100.000.000
Total 4.615.693.389
Biaya Perizinan 5% 230.784.669
Total Investasi 4.846.478.058
5 -4
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Tabel 5.3. Depresiasi
URAIAN Total Biaya NILAI PENYUSUTAN Tahun 1 Tahun 2 Tahun 3 Tahun 4 Tahun 5 Tahun 6 Tahun 7 Tahun 8 Tahun 9 Tahun 10
Pembangunan Pabrik Kelapa - - - - - - - - - - -
Pekerjaan Pondasi 57.128.411 1% 571.284 571.284 571.284 571.284 571.284 571.284 571.284 571.284 571.284 571.284
Pekerjaan Struktur Lantai I 212.203.468 1% 2.122.035 2.122.035 2.122.035 2.122.035 2.122.035 2.122.035 2.122.035 2.122.035 2.122.035 2.122.035
Pekerjaan Dinding Lantai I 70.667.930 2% 1.413.359 1.413.359 1.413.359 1.413.359 1.413.359 1.413.359 1.413.359 1.413.359 1.413.359 1.413.359
Pekerjaan Dinding Lantai II 51.248.645 2% 1.024.973 1.024.973 1.024.973 1.024.973 1.024.973 1.024.973 1.024.973 1.024.973 1.024.973 1.024.973
Pekerjaan Lantai 37.811.134 2% 756.223 756.223 756.223 756.223 756.223 756.223 756.223 756.223 756.223 756.223
Pekerjaan Pintu Jendela 98.015.651 1% 980.157 980.157 980.157 980.157 980.157 980.157 980.157 980.157 980.157 980.157
Pekerjaan Rangka Baja 376.892.411 1% 3.768.924 3.768.924 3.768.924 3.768.924 3.768.924 3.768.924 3.768.924 3.768.924 3.768.924 3.768.924
Pekerjaan Utilititas Lantai I 49.670.806 1% 496.708 496.708 496.708 496.708 496.708 496.708 496.708 496.708 496.708 496.708
Pekerjaan Perampungan (Finishing) Lantai
36.733.286
I 1% 367.333 367.333 367.333 367.333 367.333 367.333 367.333 367.333 367.333 367.333
Pekerjaan Lainnya 21.775.000 1% 217.750 217.750 217.750 217.750 217.750 217.750 217.750 217.750 217.750 217.750
Pagar 800.000.000 1% 8.000.000 8.000.000 8.000.000 8.000.000 8.000.000 8.000.000 8.000.000 8.000.000 8.000.000 8.000.000
Gudang 130.000.000 1% 1.300.000 1.300.000 1.300.000 1.300.000 1.300.000 1.300.000 1.300.000 1.300.000 1.300.000 1.300.000
Mesin - - - - - - - - - - -
Parut Kelapa 8.000.000 3% 240.000 240.000 240.000 240.000 240.000 240.000 240.000 240.000 240.000 240.000
Pemeras Santan 19.500.000 3% 585.000 585.000 585.000 585.000 585.000 585.000 585.000 585.000 585.000 585.000
Pendingin Cepat 25.000.000 3% 750.000 750.000 750.000 750.000 750.000 750.000 750.000 750.000 750.000 750.000
Mixer VCO 18.500.000 3% 555.000 555.000 555.000 555.000 555.000 555.000 555.000 555.000 555.000 555.000
Penghangat Cepat 15.000.000 3% 450.000 450.000 450.000 450.000 450.000 450.000 450.000 450.000 450.000 450.000
Centrifugal 22.000.000 3% 660.000 660.000 660.000 660.000 660.000 660.000 660.000 660.000 660.000 660.000
Evaporator Vacum 17.000.000 3% 510.000 510.000 510.000 510.000 510.000 510.000 510.000 510.000 510.000 510.000
Peralatan - - - - - - - - - - -
Baskom 550.000 5% 27.500 27.500 27.500 27.500 27.500 27.500 27.500 27.500 27.500 27.500
Sendok 100.000 5% 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000
Selang 880.000 5% 44.000 44.000 44.000 44.000 44.000 44.000 44.000 44.000 44.000 44.000
Corong 240.000 5% 12.000 12.000 12.000 12.000 12.000 12.000 12.000 12.000 12.000 12.000
Gayung 202.500 5% 10.125 10.125 10.125 10.125 10.125 10.125 10.125 10.125 10.125 10.125
Saringan 714.000 5% 35.700 35.700 35.700 35.700 35.700 35.700 35.700 35.700 35.700 35.700
Kain 600.000 5% 30.000 30.000 30.000 30.000 30.000 30.000 30.000 30.000 30.000 30.000
Mesin Bor 490.000 3% 14.700 14.700 14.700 14.700 14.700 14.700 14.700 14.700 14.700 14.700
IPAL 66.655.889 1% 666.559 666.559 666.559 666.559 666.559 666.559 666.559 666.559 666.559 666.559
Mobil Kantor 233.100.000 1% 1.165.500 1.165.500 1.165.500 1.165.500 1.165.500 1.165.500 1.165.500 1.165.500 1.165.500 1.165.500
Truk 736.000.000 1% 3.680.000 3.680.000 3.680.000 3.680.000 3.680.000 3.680.000 3.680.000 3.680.000 3.680.000 3.680.000
Peralatan Pemeliharaan dan Penen Kebun
450.000.000 1% 4.500.000 4.500.000 4.500.000 4.500.000 4.500.000 4.500.000 4.500.000 4.500.000 4.500.000 4.500.000
TOTAL PENYUSUTAN 34.959.828 34.959.828 34.959.828 34.959.828 34.959.828 34.959.828 34.959.828 34.959.828 34.959.828 34.959.828
5 -5
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Total Employee Salary 35 Orang 122.100.000 1.465.200.000 1.528.893.969 1.596.785.072 1.869.081.129 1.950.939.984 2.040.172.940 2.133.004.026 2.229.568.823 2.330.007.803 2.434.466.510
5 -6
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Efektivitas Kebun Masyarakat (%) 26% 27% 29% 23% 25% 26% 28% 29% 31% 32%
Kelapa dari Masyarakat (Butir) 205.374 2.464.484 2.578.229 2.701.453 2.218.035 2.360.217 2.502.399 2.644.581 2.786.762 2.928.944 3.071.126
Kelapa dari Kebun (Butir) 52.640 - - - 631.680 638.400 645.120 651.840 658.560 665.280 672.000
Bahan Baku dari Masyarakat (kg) 0,2 41.075 492.897 515.646 540.291 443.607 472.043 500.480 528.916 557.352 585.789 614.225
Bahan Baku dari Kebun (kg) 0,2 10.528 - - 126.336 127.680 129.024 130.368 131.712 133.056 134.400
Total Bahan Baku (kg) 51.603 492.897 515.646 540.291 569.943 599.723 629.504 659.284 689.064 718.845 748.625
Kenaikan Bahan Baku (%) 0% 5% 5% 5% 5% 5% 5% 5% 4% 4%
Biaya Bahan Baku
Kelapa (Rp) 2.700 554.508.864 6.654.106.368 6.961.218.970 7.293.924.288 5.988.695.731 6.372.586.483 6.756.477.235 7.140.367.987 7.524.258.739 7.908.149.491 8.292.040.243
Bahan Tambahan
Botol VCO 1 liter (20%) 8.000 6.571.957 78.863.483 82.503.336 86.446.510 91.190.895 95.955.751 100.720.607 105.485.464 110.250.320 115.015.176 119.780.033
Botol VCO 500 ml (45%) 5.000 18.483.629 221.803.546 309.387.510 324.174.413 341.965.855 359.834.066 377.702.277 395.570.488 413.438.700 431.306.911 449.175.122
Botol VCO 250 ml (35%) 3.000 17.251.387 207.016.643 247.510.008 259.339.530 273.572.684 287.867.253 302.161.822 316.456.391 330.750.960 345.045.529 359.340.098
Biaya Bahan Tambahan 42.306.973 507.683.671 639.400.854 669.960.453 706.729.433 743.657.070 780.584.706 817.512.343 854.439.979 891.367.615 928.295.252
Harga pokok Penjualan 7.161.790.039 7.600.619.823 7.963.884.741 6.695.425.164 7.116.243.553 7.537.061.941 7.957.880.330 8.378.698.718 8.799.517.107 9.220.335.495
5 -7
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Varian Produk
VCO 1 liter (botol) 1000 ml 20% 9.858 10.313 10.806 11.399 11.994 12.590 13.186 13.781 14.377 14.973
VCO 500 ml (botol) 500 ml 45% 44.361 61.878 64.835 68.393 71.967 75.540 79.114 82.688 86.261 89.835
VCO 250 ml (botol) 250 ml 35% 69.006 82.503 86.447 91.191 95.956 100.721 105.485 110.250 115.015 119.780
Penjualan Lainnya
Kelapa (Butir) 3.696.726 3.867.344 4.052.180 4.335.053 4.548.326 4.761.598 4.974.871 5.188.144 5.401.416 5.614.689
Penjualan Tempurung (Kg) 5000 16% 1.746.702.922 1.827.319.980 1.914.655.126 2.048.312.629 2.149.083.952 2.249.855.274 2.350.626.597 2.451.397.919 2.552.169.241 2.652.940.564
Penjualan Sabut (Kg) 3000 38% 2.499.947.762 2.615.329.967 2.740.327.355 2.931.623.066 3.075.850.822 3.220.078.577 3.364.306.333 3.508.534.088 3.652.761.844 3.796.989.599
5 -8
STUDI KELAYAKAN
PT. ALFA VICO ABADI
EBIT on Sales (%) 15,31% 0,20% 8,05% 8,10% 21,06% 20,56% 20,04% 19,52% 19,02% 18,52% 18,02%
EBT on Sales (%) 15,31% 0,20% 8,05% 8,10% 21,06% 20,56% 20,04% 19,52% 19,02% 18,52% 18,02%
EAT on Sales (%) 10,72% 0,14% 5,64% 5,67% 14,74% 14,39% 14,03% 13,67% 13,31% 12,96% 12,62%
ROI (%) 29,97% 0,28% 12,62% 13,31% 36,70% 37,65% 38,48% 39,23% 39,90% 40,50% 41,01%
5 -9
STUDI KELAYAKAN
PT. ALFA VICO ABADI
HPP
Biaya Bahan Baku 6.654.106.368 6.961.218.970 7.293.924.288 5.988.695.731 6.372.586.483 6.756.477.235 7.140.367.987 7.524.258.739 7.908.149.491 8.292.040.243
Bahan Tambahan 507.683.671 639.400.854 669.960.453 706.729.433 743.657.070 780.584.706 817.512.343 854.439.979 891.367.615 928.295.252
Biaya Tenaga Kerja Langsung 661.200.000 700.773.969 743.821.472 990.528.621 1.046.030.901 1.108.116.584 1.172.985.980 1.240.750.235 1.311.524.657 1.385.428.870
Pengeluaran lain - - - - - - - - - -
Biaya Tenaga Kerja Tidak Langsung Pabrik
804.000.000 828.120.000 852.963.600 878.552.508 904.909.083 932.056.356 960.018.046 988.818.588 1.018.483.145 1.049.037.640
Biaya Umum dan Administrasi Pabrik 28.288.913 29.703.359 31.188.527 32.747.953 34.385.350 36.104.618 37.909.849 39.805.341 41.795.608 43.885.389
Biaya Pemasaran 282.889.129 325.584.874 341.145.916 361.953.103 380.409.384 398.865.665 417.321.945 435.778.226 454.234.506 472.690.787
Biaya Listik/Genset 94.296.376 99.011.195 103.961.755 109.159.843 114.617.835 120.348.727 126.366.163 132.684.471 139.318.695 146.284.629
Biaya Pemeliharaan Bangunan 18.859.275 19.802.239 20.792.351 21.831.969 22.923.567 24.069.745 25.273.233 26.536.894 27.863.739 29.256.926
Biaya Pemeliharaan Mesin & Peralatan47.148.188 49.505.598 51.980.878 54.579.921 57.308.917 60.174.363 63.183.081 66.342.236 69.659.347 73.142.315
Biaya Bahan Bakar Mesin 63.452.160 66.624.768 69.956.006 73.453.807 77.126.497 80.982.822 85.031.963 89.283.561 93.747.739 98.435.126
Biaya Transportasi 156.000.000 163.800.000 171.990.000 180.589.500 189.618.975 199.099.924 209.054.920 219.507.666 230.483.049 242.007.202
Biaya Pemeliharaan Kebun 48.000.000 50.400.000 52.920.000 55.566.000 58.344.300 61.261.515 64.324.591 67.540.820 70.917.861 74.463.754
Biaya Penen Kebun - - - 24.000.000 25.200.000 26.460.000 27.783.000 29.172.150 30.630.758 32.162.295
Biaya Lainnya 9.429.638 9.901.120 10.396.176 10.915.984 11.461.783 12.034.873 12.636.616 13.268.447 13.931.869 14.628.463
Total Pengeluaran 9.375.353.719 9.943.846.944 10.415.001.421 9.489.304.373 10.038.580.146 10.596.637.132 11.159.769.717 11.728.187.353 12.302.108.082 12.881.758.892
Pajak 5.795.479 262.204.959 276.469.033 762.250.022 782.030.096 799.175.807 814.798.838 828.836.354 841.222.941 851.890.505
Jumlah Kas Keluar 14.227.627.256 10.206.051.903 10.691.470.455 10.251.554.395 10.820.610.243 11.395.812.939 11.974.568.555 12.557.023.707 13.143.331.023 13.733.649.396
KAS BERSIH 48.488.445 646.777.232 680.060.073 1.813.549.047 1.859.702.554 1.899.709.212 1.936.162.950 1.968.917.153 1.997.819.191 2.022.710.173
KAS BERSIH KUMULATIF 48.488.445 695.265.677 1.375.325.750 3.188.874.797 5.048.577.351 6.948.286.563 8.884.449.513 10.853.366.666 12.851.185.858 14.873.896.030
5 - 10
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Aktiva Tetap
Investasi 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058
Jumlah Aktiva Tetap 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058
Akumulasi Penyusutan 34.959.828 69.919.657 104.879.485 139.839.314 174.799.142 209.758.970 244.718.799 279.678.627 314.638.455 349.598.284
Nilai Buku 4.811.518.230 4.776.558.402 4.741.598.573 4.706.638.745 4.671.678.917 4.636.719.088 4.601.759.260 4.566.799.431 4.531.839.603 4.496.879.775
JUMLAH AKTIVA 4.860.006.675 5.471.824.079 6.116.924.324 7.895.513.542 9.720.256.267 11.585.005.651 13.486.208.773 15.420.166.098 17.383.025.461 19.370.775.805
KEWAJIBAN :
- Hutang - - - -
Jumlah Hutang - - - - - - - - - -
EKUITAS :
Modal - - - - - - - - - -
Tambahan Modal 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058
Jumlah Modal Sendiri 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058 4.846.478.058
Modal Disetor - - - - - - - - - -
Laba Rugi Tahun Berjalan 13.528.617 611.817.404 645.100.245 1.778.589.219 1.824.742.725 1.864.749.383 1.901.203.122 1.933.957.325 1.962.859.363 1.987.750.344
Laba Rugi Ditahan 13.528.617 625.346.020 1.270.446.265 3.049.035.484 4.873.778.209 6.738.527.592 8.639.730.714 10.573.688.039 12.536.547.402
JUMLAH EKUITAS 4.860.006.675 5.471.824.079 6.116.924.324 7.895.513.542 9.720.256.267 11.585.005.651 13.486.208.773 15.420.166.098 17.383.025.461 19.370.775.805
JUMLAH KEWAJIBAN & MODAL 4.860.006.675 5.471.824.079 6.116.924.324 7.895.513.542 9.720.256.267 11.585.005.651 13.486.208.773 15.420.166.098 17.383.025.461 19.370.775.805
5 - 11
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Pendapatan Pabrik VCO 129.029.117.844 9.429.637.642 10.852.829.135 11.371.530.528 12.065.103.442 12.680.312.796 13.295.522.151 13.910.731.506 14.525.940.860 15.141.150.215 15.756.359.569
Total Pendapatan 129.029.117.844 9.429.637.642 10.852.829.135 11.371.530.528 12.065.103.442 12.680.312.796 13.295.522.151 13.910.731.506 14.525.940.860 15.141.150.215 15.756.359.569
-
HPP 88.792.618.201 7.822.990.039 8.301.393.792 8.707.706.213 7.685.953.785 8.162.274.454 8.645.178.525 9.130.866.310 9.619.448.953 10.111.041.764 10.605.764.365
Pengeluaran lain 19.137.929.579 1.552.363.680 1.642.453.152 1.707.295.208 1.803.350.588 1.876.305.692 1.951.458.607 2.028.903.408 2.108.738.400 2.191.066.318 2.275.994.526
Pajak 6.224.674.034 5.795.479 262.204.959 276.469.033 762.250.022 782.030.096 799.175.807 814.798.838 828.836.354 841.222.941 851.890.505
Total Pengeluaran 114.155.221.814 9.381.149.197 10.206.051.903 10.691.470.455 10.251.554.395 10.820.610.243 11.395.812.939 11.974.568.555 12.557.023.707 13.143.331.023 13.733.649.396
Total Arus Kas Operasional 14.873.896.030 48.488.445 646.777.232 680.060.073 1.813.549.047 1.859.702.554 1.899.709.212 1.936.162.950 1.968.917.153 1.997.819.191 2.022.710.173
Kas Bersih 4.037.971.454 (4.797.989.613) 646.777.232 680.060.073 1.813.549.047 1.859.702.554 1.899.709.212 1.936.162.950 1.968.917.153 1.997.819.191 2.022.710.173
(4.797.989.613) (4.151.212.381) (3.471.152.308) (1.657.603.261) 202.099.292 2.101.808.504 4.037.971.454 6.006.888.608 8.004.707.799 10.027.417.972
DR 13,35%
NPV 2.807.423.640 Positif
IRR 24,97% > DR (13,35%)
PP 4,9 Lebih kecil dari waktu Proyeksi
5 - 12
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Pendapatan Pabrik VCO 129.029.117.844 9.429.637.642 10.852.829.135 11.371.530.528 12.065.103.442 12.680.312.796 13.295.522.151 13.910.731.506 14.525.940.860 15.141.150.215 15.756.359.569
Total Pendapatan 129.029.117.844 9.429.637.642 10.852.829.135 11.371.530.528 12.065.103.442 12.680.312.796 13.295.522.151 13.910.731.506 14.525.940.860 15.141.150.215 15.756.359.569
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HPP (105%) 93.232.249.111 8.214.139.541 8.716.463.482 9.143.091.524 8.070.251.474 8.570.388.177 9.077.437.451 9.587.409.625 10.100.421.401 10.616.593.852 11.136.052.584
Pengeluaran lain 19.137.929.579 1.552.363.680 1.642.453.152 1.707.295.208 1.803.350.588 1.876.305.692 1.951.458.607 2.028.903.408 2.108.738.400 2.191.066.318 2.275.994.526
Pajak 6.224.674.034 5.795.479 262.204.959 276.469.033 762.250.022 782.030.096 799.175.807 814.798.838 828.836.354 841.222.941 851.890.505
Total Pengeluaran 118.594.852.724 9.772.298.699 10.621.121.593 11.126.855.765 10.635.852.084 11.228.723.966 11.828.071.866 12.431.111.871 13.037.996.154 13.648.883.112 14.263.937.615
Total Arus Kas Kegiatan Operasional 10.434.265.120 (342.661.057) 231.707.543 244.674.762 1.429.251.358 1.451.588.831 1.467.450.285 1.479.619.635 1.487.944.706 1.492.267.103 1.492.421.955
Kas Bersih 1.115.153.299 (5.189.139.115) 231.707.543 244.674.762 1.429.251.358 1.451.588.831 1.467.450.285 1.479.619.635 1.487.944.706 1.492.267.103 1.492.421.955
(5.189.139.115) (4.957.431.573) (4.712.756.810) (3.283.505.453) (1.831.916.622) (364.466.336) 1.115.153.299 2.603.098.004 4.095.365.107 5.587.787.062
DR 13,35%
NPV 196.954.285 Positif
IRR 14,17% > DR (13,35%)
PP 6,2 Lebih kecil dari waktu Proyeksi
5 - 13
STUDI KELAYAKAN
PT. ALFA VICO ABADI
Pendapatan Pabrik VCO 125.158.244.309 9.146.748.513 10.527.244.261 11.030.384.612 11.703.150.339 12.299.903.413 12.896.656.486 13.493.409.560 14.090.162.634 14.686.915.708 15.283.668.782
Total Pendapatan 125.158.244.309 9.146.748.513 10.527.244.261 11.030.384.612 11.703.150.339 12.299.903.413 12.896.656.486 13.493.409.560 14.090.162.634 14.686.915.708 15.283.668.782
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HPP 88.792.618.201 7.822.990.039 8.301.393.792 8.707.706.213 7.685.953.785 8.162.274.454 8.645.178.525 9.130.866.310 9.619.448.953 10.111.041.764 10.605.764.365
Pengeluaran lain 19.137.929.579 1.552.363.680 1.642.453.152 1.707.295.208 1.803.350.588 1.876.305.692 1.951.458.607 2.028.903.408 2.108.738.400 2.191.066.318 2.275.994.526
Pajak 6.224.674.034 5.795.479 262.204.959 276.469.033 762.250.022 782.030.096 799.175.807 814.798.838 828.836.354 841.222.941 851.890.505
Total Pengeluaran 114.155.221.814 9.381.149.197 10.206.051.903 10.691.470.455 10.251.554.395 10.820.610.243 11.395.812.939 11.974.568.555 12.557.023.707 13.143.331.023 13.733.649.396
Total Arus Kas Kegiatan Operasional 11.003.022.495 (234.400.684) 321.192.358 338.914.157 1.451.595.944 1.479.293.170 1.500.843.547 1.518.841.005 1.533.138.928 1.543.584.685 1.550.019.386
Kas Bersih 1.529.801.438 (5.080.878.743) 321.192.358 338.914.157 1.451.595.944 1.479.293.170 1.500.843.547 1.518.841.005 1.533.138.928 1.543.584.685 1.550.019.386
(5.080.878.743) (4.759.686.385) (4.420.772.227) (2.969.176.284) (1.489.883.114) 10.960.433 1.529.801.438 3.062.940.366 4.606.525.051 6.156.544.437
DR 13,35%
NPV 582.212.991 Positif
IRR 15,79% > DR (13,35%)
PP 6,0 Lebih kecil dari waktu Proyeksi
5 - 14