COST, CAPITAL DAN EFFISIENSI

PROSES DALAM PABRIK KIMIA

BAHAN BAKU PERLAKUAN PERLAKUAN PERLAKUAN PRODUK

SPESIFIK FISIK KIMIA FISIK SPESIFIK

MAN MINIMUM
MONEY COST
MACHINE
MATERIAL
MARKET
 Biaya Tetap dan Berubah
• 1.2 Biaya
Biaya (cost) dapat dikelompokkan menjadi :
• Biaya tetap (Fixed cost)
Biaya yang tidak dipengaruhi oleh banyak sedikitnya
volume produksi.
Contoh : Penyusutan, Asuransi, Interest, Sewa, dan
lain-lain.
• Biaya berubah (Variabel cost)
Biaya yang dipengaruhi secara proposional oleh
banyak sedikitnya volume produksi.
Contoh : Bahan baku, Patent dan lain-lain.
FIXED COST DAN VARIABEL COST
 Fixed and Working Capital
• Fixed capital (Modal tetap)
• Modal yang diperlukan untuk mendirikan
fasilitas-fasilitas produksi dan pembantunya.
Contoh : Pendirian pabrik secara phisik siap
jalan.Land is not a part of the FC and is not
depreciable.
• Working capital (Modal kerja)
• Modal yang diperlukan untuk menjalankan usaha.
Contoh : Raw material inventory.
 Effisiensi Physis dan Ekonomis
0utput Nilai
Ep  dan E e 
input Biaya

Ep = Effisiensi physis dan

Ee = Effisiensi ekonomis

• Ep diusahakan mendekati 100% dan Ee harus > 100 %

Apabila :
• Ee = 100 %, keadaan impas atau tidak untung atau rugi
• Ee < 100 %, keadaan rugi.
• Suatu Pabrik Carbon black dibuat dari gasolin, satu
ton gas alam hanya dihasilkan 50 kg carbon, tetapi
nilai carbon dipasaran $ 1000/ ton. Sedangkan
biaya produksi untuk membuat atau mengolah 1
ton gas alam adalah $ 30. Hitung Effisiensi physis
dan ekonomisnya.
50 kg
Ep  x100%  5%
1000 kg
50 kg X $1,0/kg
dan E e  X 100%  166%
$30
 Determine The total Capital and Working Capital
A. Company is considering an investment in an
aldehyde facility. The engineering department
has estimated that the battery limits fixed
capital investment to be $ 19.000.000.
Land allocated for the project is $500.000, and
start up expenses to be capitalized are
expected to be $900.000,-The company
normally uses 15% of total capital investment
for working capital. Determined the estimated
amount of working capital for this project.
Solution :
ITEM ($)
Land 500,000
Fixed Capital Investment 19,000,000
Start-up Expenses 900,000
Total 20,400,000

Since the WC is 15% of TCI,

TCI = $20,400,000 : 0.85 = S24,000,000, and
WC = S24,000,000 - $20,400,000 = $ 3,600,000 or
WC: TCI = $ 3,600,000 : S24,000,000 = 15%
 Plastic , Inc. is considering a project to
manufacturing special product for the polymer
industry. The expected sales are 10.000.000
lb/yr at $ 0.65/lb. All raw materials are
delivered by pipeline from other operating
department s except one , so the only on site
storage is an inorganic compound . It cost $
0.18/lb and is consumed at a rate of
500.000 lb/month. The total manufacturing
expenses is estimated to be $ 0.30/lb of
product. Good in process about $300,000
because of hold tanks in the process.
The FCI for this process is $ 8,000,000 and the
maintenance is 6% per year of the FCI .Determined
the working capital required by the inventory method.
 Raw materials 2 week supply of inorganic compound
500.000 lb/month X (14/30) days = 233,000 lb
Inventory =233,000 lb X $ 0.18/lb = $ 42,000
 Finished product 2 week supply of product
10,000,000 lb/yr X (2/52) weeks = 385,000 lb
Value of product :385,000 lb X $.0.65 = $.250,000
 Stores and supplies (10% of the Annual maintenance
cost), Annual maintenance cost
$ 8,000,000 X 0.06 =$ 480,000
Stores and suplies =$ 48,000
Available Cash : 1 month manufacturing expenses:
10,000,000 lb/ yr X (1/12) monthX 0,30/lb =$ 250,000
Accounts receivable: 5% of annual net sales
10,000,000 lb/ yr X 0,65/lbX $0,05 =$ 325,000
ITEM WORKING CAPITAL ($)
RAW MATERIALS 42,000
GOODS IN PROCESS 300,000
FINISHSED PRODUCT 250,000
STORES AND SUPPLIES 48,000
AVAILABLE CASH 250,000
ACCOUNTS RECEIVABLE 325,000
ESTIMATED WC 1,215,000