Perencanaan Kapasitas
Perencanaan Kapasitas
1. Kapasitas
Kapasitas Desain & Efektif
Kapasitas dan Strategi
Pertimbangan Kapasitas
Mengelola Permintaan
2. Perencanaan Kapasitas
3. Analisis Titik Impas /BEP
Kasus Produk Tunggal
Kasus Multiproduk
4. Aplikasi Pohon Keputusan pada Keputusan Kapasitas
5. Investasi yang Dipacu Strategi
1
Penjadwalan tugas
Short-range
planning
* Penjadwalan karyawan
Alokasi mesin
3
* Terdapat pilihan yang terbatas
© 2006 Prentice Hall, Inc. S7 – 3
1.1. Kapasitas Desain dan Efektif
25 - Room 75 - Room
Roadside Motel 50 - Room Roadside Motel
Roadside Motel
Economies Diseconomies
of scale of scale
25 50 75
Number of Rooms
10
Kombinasi
kedua pola
Penjualan dalam unit
penjualan,
variasi dapat
dikurangi
4,000 –
Snowmobile
3,000 – sales
2,000 –
Jet ski
1,000 – sales
JFMAMJJASONDJFMAMJJASONDJ
Waktu(bulan)
12
Kapasitas
Kapasitas
Permintaan
Permintaan
baru
baru
Ramalan
permintaan Ramalan
permintaan
(c) Kapasitas kurang dari permintaan (d) Kapasitas kurang dari permintaan
dengan perluasan bertahap dengan perluasan satu tahap
Kapasitas Permintaan Kapasitas
baru baru
Permintaan
Ramalan
permintaan
Ramalan
permintaan
14
15
16
Asumsi
Biaya dan pendapatan (revenue)
linier
Mengetahui biaya-biayanya
Tidak ada time value of money
17
800 – i dor
Break-even point orr Total cost line
700 – Total cost = Total revenue it c
r of
P
Cost in dollars
600 –
500 –
Variable cost
400 –
300 –
o ss or
200 – L rid
r
co
100 – Fixed cost
| | | | | | | | | | | |
–
0 100 200 300 400 500 600 700 800 900 1000 1100
Figure S7.5 18
Volume (units per period)
© 2006 Prentice Hall, Inc. S7 – 18
3. Analisis Titik Impas (5)
Pendekatan Aljabar
TR = TC
atau
Px = F + Vx
F
BEPx = 19
BEP$ = BEPx P
F Profit = TR - TC
= P-V P
= Px - (F + Vx)
F
= (P - V)/P = Px - F - Vx
F = (P - V)x - F
= 1 - V/P 20
21
F $10,000
BEP$ = =
1 - (V/P) 1 - [(1.50 + .75)/(4.00)]
$10,000
= = $22,857.14
.4375
F $10,000
BEPx = = = 5,714
P-V 4.00 - (1.50 + .75) 22
Revenue
40,000 –
Break-even
point Total
30,000 – costs
Dollars
20,000 –
Fixed costs
10,000 –
| | | | | |
0– 2,000 4,000 6,000 8,000 10,000
Units
23
F
BEP$ =
∑ 1-
Vi
Pi
x (Wi)
24
25
Annual Forecasted
Item Price Cost Sales Units
Sandwich $2.95 $1.25 7,000
Soft drink .80 .30 7,000
Baked potato 1.55 .47 Annual 5,000 Weighted
Tea Selling Variable .75 .25Forecasted 5,000
% of Contribution
Item (i) Price (P) Cost (V) (V/P) 1 - (V/P) Sales $ Sales (col 5 x col 7)
Salad bar 2.85 1.00 3,000
Sandwich $2.95 $1.25 .42 .58 $20,650 .446 .259
Soft drink .80 .30 .38 .62 5,600 .121 .075
Baked 1.55 .47 .30 .70 7,750 .167 .117
potato
Tea .75 .25 .33 .67 3,750 .081 .054
Salad bar 2.85 1.00 .35 .65 8,550 .185 .120
$46,300 1.000 .625
26
∑ 1-
Vi
Pi
x (Wi)
Fixed costs = $3,500 per month
$3,500
Annualx Forecasted
12
= = $67,200
Item Price Cost .625
Sales Units
Sandwich $2.95 $1.25 7,000
Soft drink .80 Daily
.30 $67,200
7,000
sales = = $215.38
Baked potato 1.55 .47 312
Annual days
5,000 Weighted
Tea Selling Variable .75 .25Forecasted 5,000
% of Contribution
Item (i) Price (P) Cost (V) (V/P) 1 - (V/P) Sales $ Sales (col 5 x col 7)
Salad bar 2.85 1.00
.446 x $215.38 3,000
Sandwich $2.95 $1.25 .42 .58 $20,650 = 32.6 .259
.446 33
$2.95 sandwiches
Soft drink .80 .30 .38 .62 5,600 .121 .075
per day
Baked 1.55 .47 .30 .70 7,750 .167 .117
potato
Tea .75 .25 .33 .67 3,750 .081 .054
Salad bar 2.85 1.00 .35 .65 8,550 .185 .120
$46,300 1.000 .625
27
28
-$14,000
Market favorable (.4)
$100,000
$0 29
30
F
P=
(1 + i)N
31
F
P= = FX
(1 + i) N
dimana X = a factor
from Table S7.1 defined as
= 1/(1 + i)N and F = future
value
Year 5% 6% 7% … 10%
Portion of 1 .952 .943 .935 .909
Table S7.1 2 .907 .890 .873 .826
3 .864 .840 .816 .751
4 .823 .792 .763 .683
5 .784 .747 .713 .621 32
S = RX
where X = factor from Table
S7.2
S = present value of a
series of uniform annual
receipts
R = receipts that are
received every year of the life of
the investment 33
Year 5% 6% 7% … 10%
1 .952 .943 .935 .909
2 1.859 1.833 1.808 1.736
3 2.723 2.676 2.624 2.487
4 4.329 3.465 3.387 3.170
5 5.076 4.212 4.100 3.791
34
S = RX
= 7,000 x 4,212 = $ 29,484
Jika seseorang pergi ke bank dan meminjam $ 29,484, maka
pembayaran yang harus dilakukan adalah $ 7,000/tahun selama 5
tahun dengan tingkat suku bunga 6% / tahun.
35
Contoh :
Quality plastics Inc., mempertimbangkan dua alternatif investasi yang
berbeda. Investasi A memiliki biaya awal $ 25,000 dan investasi B
memiliki biaya awal $ 26,000. Kedua investasi memiliki jangka waktu 4
tahun dengan tingkat suku bunga 8% / tahun. Arus kas dari kedua
investasi sbb :
1 9,260 8,334
2 7,713 7,713
3 6,352 7,146
4 5,145 6,615
S = RX
= 9,000 x 3.312 = $ 29,808 37
40
Problem 3 : What are the break-even points ($ and units) for the two
processes considered in Problem 2?
Problem 4: Good News! You are going to receive $6,000 in each of the
next 5 years for sale of used machinery. A bank is willing to lend you
the present value of the money in the meantime at discount of 10% per
year. How much cash do you receive now? 42