TUGAS EKONOMI PPK

asetanilida

Tabel indeks untuk tahun 1990 - 2002

no

tahun
1
2
3
4
5
6
7
8
9
10
11
12
13

indeks
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002

357.6
361.3
358.2
359.2
368.1
381.1
381.7
386.5
389.5
390.6
394.1
394.3
390.4

(Tabel 6-2 hal. 238 Peters & Timmerhaus,ed.5, 2003)

dari data tersebut diperoleh persamaan linear :
y
=
ax
=
3,5593x - 6726,6
dengan :
y
=
indeks
x
=
tahun
sehingga diketahui indeks tahun

no
1
2
3
4
5
6
7
8

nama alat
Tangki Anilin
Tangki asam asetat
pompa anilin
pompa asamasetat
heater anilin
heater asam asetat
reaktor
pompa reaktor

jumlah
1
1
1
1
1
1
1
1

9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55

evaporator
popmpa evaporator
kristalizer
pompa kristalizer
centrifuge
screw konveyer sentrifuse
rotary dryer
screw konveyer RD
blower
blow box
bucket elevator
silo
Screening
pompa screenig
bak sedimentasi
pompa sedimentasi
Tangki pelarutan alum
pompa alum
tangki pelarutan soda abu
pompa soda abu
clirifier
pompa clarifier
sand filter
pompa sand filter
menara air
pompa cation exchanger
Tangki pelarutan asam sulfat
pompa asam sulfat
cation exchange
pompa cation exchanger
tangki pelarutan NaOH
pompa NaOH
anion exchanger
pompa anion exchanger
pompa tangki utilitas
menara air pendingin
tangki kaporit
pompa kaporit
pompa tangki utilitas
tangki utilitas
pompa domestik
deaerator
pompa dearator
ketel uap
Tangki sedimentasi awal
bak penampungan
bak netralisasi

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

56 kolom aerasi
57 tangki sedimentasi akhir
Jumlah

1
1

Nilai tukar rupiah/ US$=

8700

CAPITAL INVESTMENT

A. Fixed Capital Investment

1. Purchased Equipment Cost (PEC

2. Pemasangan/ Installation besar

3. Pemipaan/ Piping besarnya 68%

4. Instrumentasi besarnya 30% PEC

5. Insulation besarnya 8% PEC (ma

6. Listrik besarnya 15% PEC (mater

7. Bangunan

8. Tanah dan Pengembangan lokas

9. Utilitas

PHYSICAL COST
NO
KETERANGAN
1 Purchased Equipment cost (PEC)
2 Instalasi
3 Pemipaan
4 Instrumentasi

US$
1425311.785
612884.0674
969212.0135
128278.0606

5 Isolasi
6 Listrik
7 Bangunan
8 Tanah dan pengembangan
9 Utilitas
Total Physical Cost (PPC)

128278.0606
213796.7677
7241379.31
1655172.414
570124.7138
12944437.19

10. Engineering and construction (

DIRECT PLAN COST

NO
KETERANGAN
1 Physical Cost (PPT)
2 E&C
Total Direct Plan Cost (DPC)

US$
12944437.19
2588887.438
15533324.63

11. Contractor's Fee (4 - 10% DPC)

12. Contingency (10 - 25% DPC)

13. Environmental Cost (10 - 30 EC

14. Plant Start Up Cost (5 - 10% FC

FIXED CAPITAL INVESTMENT

NO
KETERANGAN
1 Direct Plan Cost (DPC)
2 Cntractor's fee
3 Contingency
4 Environmental cost
5 Plant start up cost
Total Fixed Capital Investment (FCI)

US$
15533324.63
621332.9852
3883331.158
1046868.736
428443.1746
21513300.68

B. Working Capital Investm

1. Raw material inventory (30 hari

2. In Process Inventory (0.5*MC*w

3. Product Inventory (1 bulan MC)

4. Extended Credit (1 bulan penjua

5. Available Cash (1 bulan MC)

WORKING CAPITAL
NO
KETERANGAN
1 Raw material inventory
2 In process inventory
3 Product inventory
4 Extended credit
5 Available cash
Total Working Capital

CAPITAL INVESTMENT
NO
KETERANGAN
1 Fixed Capital Investment
2 Working Capital
Total Capital Investment

US$
3922634.47
166524.3971
5000732.645
6465517.241
5000732.645
20556141.4

US$
21513300.68
20556141.4
42069442.08

MANUFACTURING COST

A. Direct Manufacturing Co

1. Bahan baku ( untuk 1 tahun = 33

2. Tenaga kerja

3. Supervisi

4. Maintenance (2% FCI)

5. Plant Supplies (15% Maintenanc

6. Royalties and patent (2,5% harg

7. Utilitas

DIRECT MANUFACTURING COST

NO
KETERANGAN
1 Bahan baku
2 tenaga kerja
3 supervision
4 maintenance
5 plant supplies
6 royalties & patent
7 utilitas
Total Direct Manufacturing Cost

US$
43148979.17
3972413.793
137931.0345
430266.0137
64539.90205
1939655.172
659656.8658
50353441.96

B. Indirect Manufacturing C

1. Payroll Overhead (15 - 20% labo

2. Laboratorium (10 - 20% labor)

3. Plant Overhead (50 - 100% labor

4. Packaging and transportasi (5%

INDIRECT MANUFACTURING COST

NO
KETERANGAN
1 Payroll overhead
2 Laboratorium
3 Plant overhead

US$
595862.069
397241.3793
1986206.897

4 Packaging and transportasi

Total Indirect Manufacturing Cost

3879310.345
6858620.69

C. Fixed Manufacturing Cos

1. Depresiasi (8 - 10% FCI)

2. Property taxes (1 - 2% FCI)

3. Asuransi (1% FCI)

FIXED MANUFACTURING COST

NO
KETERANGAN
1 Depresiasi
2 Property taxes
3 Asuransi
Total Fixed Manufacturing Cost
MANUFACTURING COST
NO
KETERANGAN
1 Direct Manufacturing Cost
2 Indirect Manufacturing Cost
3 Fixed Manufacturing Cost
Total Manufacturing Cost

US$
2151330.068
430266.0137
215133.0068
2796729.089

US$
50353441.96
6858620.69
2796729.089
60008791.73

PRODUCTION COST
A. General Expense
1. Administration
No
1
2
3
4
5
6
7
8
9
10
11

12
13
14
15
16
17

2. Sales Expense (2% penjualan 1 t

3. Research (3.5% MC)

4. Finance (0 - 10% Capital Investm

GENERAL EXPENCE
NO
KETERANGAN
1 Administration
2 Sales expense
3 Research
4 Finance
Total General Expence
PRODUCTION COST
NO
KETERANGAN
1 Manufacturing cost
2 General expence
Total Production Cost

US$
1344367.816
1551724.138
2100307.711
841388.8416
5837788.506

US$
60008791.73
5837788.506
65846580.24

KEUNTUNGAN (PROFIT)
Pendapatan per tahun:

Total cost per tahun:

Keuntungan sebelum pajak = Pend

Pajak pendapatan = 5% dr keuntun

Keuntungan ssdh pajak = keuntung

ANALISA KELAYAKAN
1. Percent Profit on Sales (%POS)

2. Percent Return of Investment (R

3. Pay Out Time (POT)

4. Break Even Point (BEP)

Fa:

Va:

Ra:

5. Shut Down Point (SDP)

6. Discounted Cash Flow (DCF)

GRAFIK ANALISA KELAYAKAN

k=

Fixed Cost
0
100

Var. Cost
2796729.089
2796729.089
2796729.089
52424330.65

9.00E+07

8.00E+07

7.00E+07

Nilai (US$)

6.00E+07

5.00E+07

4.00E+07

3.00E+07

2.00E+07

1.00E+07

0.00E+00
0

20

SDP

40

20

40

405
y = 3.5593x - 6726.6
R = 0.8856

400
395
390
385
380
375
370
365
360
355
350
1988

1990

1992

1994

1996

1998

2000

2002

2016 adalah

448.9488
430.549

2011
indeks 2002

indeks 2011
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4

430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549

indeks 2016
harga 2011
harga 2002
448.9488
9825350 8909129.14
448.9488
7402362 6712086.49
448.9488
6188000 5610964.61
448.9488
6188000 5610964.61
448.9488
2999930 2720184.4
448.9488
1805180 1636845.68
448.9488
34223491 31032126.2
448.9488
1551000 1406368.15

390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4
390.4

430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549
430.549

448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488
448.9488

630160066
6188000
127621183
1551000
20747327
8100230
2889488
8100230
1045000
25000000
7776221
17506860
256780002
6187044
943540711
6187044
557877468
6187044
540243312
6187044
570480555
6187044
648862572
6187044
385007452
6187044
160985888
6187044
319777980
6187044
110673008
351751550
6187044
6187044
383641900
54004644
6187044
6187044
214711908
6187044
710616459
6187044
749961334
24000000
651537660
73000000
2450000

571397192
5610964.61
115720417
1406368.15
18812624
7344877.8
2620041.19
7344877.8
947553.008
22668732.2
7051082.87
15874332.9
232835084
5610097.75
855554870
5610097.75
505854998
5610097.75
489865240
5610097.75
517282838
5610097.75
588355676
5610097.75
349105234
5610097.75
145973840
5610097.75
289958456
5610097.75
100352671
318950468
5610097.75
5610097.75
347867020
48968672.6
5610097.75
5610097.75
194689870
5610097.75
644350970
5610097.75
680026907
21761983
590781311
66192698.2
2221535.76

390.4
390.4

430.549
430.549

448.9488
448.9488

2450000 2221535.76
2455000 2226069.51

d Capital Investment

ased Equipment Cost (PEC)

Total Equipment Cost (EC)=
Biaya pengangkutan sampai pelabuhan (15% EC)=
Asuransi pengangkutan (0,5 - 0,75% EC) diambil 0.75%=
Provisi bank (0,25% EC)=
Pajak masuk barang (5 - 10% EC) diambil 10%=
Biaya pengangkutan sampai lokasi (25% EC)=
Total Purchased Equipment Cost (PEC)=

sangan/ Installation besarnya 43% PEC (material 11% dan buruh 32%)
Besarnya biaya instalasi = 43% PEC
Materia (11% PEC)
Buruh (32% PEC)
1 man hour asing = US$
1 man hour lokal = Rp
1 man hour asing =

1046868.74
1570.3031
7851.51552
2617.17184
104686.874
261717.184
1425311.78
612884.0674

30
30000
3 man hour lokal

jumlah man hour asing = 32% PEC / US$ 30=

15203.3257

Pemasangan alat memakai 5% tenaga asing dan 95 % tenaga lokal, sehingga:

Perincian ongkos buruh:
ASING = 0.05*Jumlah man hour asing*US$30 = US$
LOKAL= 0.95*jumlah man hour asing*Rp 30000/ man hour lokal = Rp
Total Biaya Instalasi

aan/ Piping besarnya 68% PEC (material 38% dan buruh 30%)
969212.0135
sistem: fluid
material (38% PEC) =
buruh (30% PEC):
jumlah man hour asing= 0.3*PEC/US$ 30 =
Pemasangan dilakukan oleh 100% pekerja lokal.
Buruh lokal = jmlh man hour asing*Rp 30000/ man hour lokal = Rp
Total Biaya Pemipaan

14253.11785

mentasi besarnya 30% PEC (material 24% dan buruh 6%)

427593.5354
material (24% PEC) =
Buruh (6% PEC) :
jumlah man hour asing = 6%. PEC/ US$ 30 =
2850.623569
Pemasangan menggunakan 5% tenaga asing dan 95% tenaga lokal, sehingga:
Perincian ongkos buruh:
ASING = 0.05*jmlh man hour asing*US$30 = US$
LOKAL = 0.95*jmlh man hour asing* Rp 30000/ man hour lokal = Rp
Total Biaya Instrumentasi

tion besarnya 8% PEC (material 3% dan buruh 5%)

128278.0606
material (3% PEC) =
buruh (5% PEC) :
jumlah man hour asing = 0.05*PEC/ US$ 30 =
Pemasangan menggunakan 100% tenaga lokal:
ongkos buruh = jmlh man hour asing* Rp 30000/ man hour lokal = Rp
Total Biaya Insulation

2375.519641

besarnya 15% PEC (material 10% dan buruh 5%)

213796.7677
Material (10% PEC) =
Buruh (5% PEC):
jumlah man hour asing = 0.05*PEC/US$ 30 =
Pemasangan menggunakan 100% tenaga lokal:
ongkos buruh = jmlah man hour asing*Rp 30000/ man hour lokal = Rp
Total Biaya Listrik

2375.519641

Luas bangunan =
Harga bangunan = Rp
Biaya bangunan = Rp
US$

18000 m2
3500000 per m2
63000000000
7241379.31

US$

36000 m2
400000 per m2
14400000000
1655172.414

dan Pengembangan lokasi

Luas bangunan =
harga tanah = Rp
Biaya tanah = Rp

Biaya instalasi utilitas (40% PEC) = US$

Rp
12400212526
5332091386
8432144517
1116019127

570124.7138

1116019127
1860031879
63000000000
14400000000
4960085010
1.12617E+11

neering and construction (E & C)

besarnya 20% PPC
E & C = US$

2588887.438

Rp
1.12617E+11
22523320715
1.3514E+11

ractor's Fee (4 - 10% DPC)

diambil 4% DPC = US$

621332.9852

ingency (10 - 25% DPC)

diambil 25% DPC = US$

3883331.158

onmental Cost (10 - 30 EC%)

diambil 10% EC = US$

1046868.736

Start Up Cost (5 - 10% FCI)

diambil 5% FCI = US$

428443.1746

Rp
1.3514E+11
5405596972
33784981072
9107758006
3727455619
1.87166E+11

king Capital Investment

material inventory (30 hari bahan baku)

Biaya anilin /bulan =

Biaya asam asetat

harga=US$
kebutuhan=
Biaya anilin=
harga = US$
kebutuhan =

1.724137931
1718863.2
US$
0.528735632 per kg
1108944 kg

2963557.24

Biaya asam asetat =

Total biaya anilin + asam asetat
Biaya pengangkutan = 10% biaya raw material =
Biaya asuransi = 0.5% biaya raw material =
Total Raw Material Inventory =

US$

cess Inventory (0.5*MC*waktu siklus)

Waktu siklus = 24 jam =
Total In Process Inventory =

US$

0.0333 bulan
166524.3971

ct Inventory (1 bulan MC)

Total Product Inventory =

US$

5000732.645

ded Credit (1 bulan penjualan)

Total Extended Credit =

US$

6465517.241

ble Cash (1 bulan MC)

Total Available Cash =

US$

5000732.645

586338.207

Rp
34126919892
1448762254
43506374007
56250000000
43506374007
1.78838E+11

Rp
1.87166E+11
1.78838E+11
3.66004E+11

ct Manufacturing Cost
baku ( untuk 1 tahun = 330 hari produksi)
anilin:
kebutuhan =
18907495.2 kg/ tahun
harga = US$
1.724137931
Harga total etilen oksida =
US$
asam asetat:
kebutuhan =
12198384 kg/ tahun
harga = US$
0.528735632
Harga total katalis =
US$
Total biaya bahan baku =

32599129.7

6449720.28

Biaya asuransi = 0.5% biaya bahan baku =

Biaya angkut = 10% biaya bahan baku =
Total biaya bahan baku =

Jumlah tenaga kerja yang diperlukan =

Pekerja perawatan tiap shift =
Jumlah shift =
Gaji tenaga kerja =
Total Biaya tenaga kerja =

Jabatan
kepala seksi
kepala bagian
Total biaya supervision =

jumlah

Rp
Rp
US$

120 orang
4 orang
3
24000000 per tahun
34560000000
3972413.793

Gaji/ bulan (Rp) biaya 1 tahun

12
5000000
720000000
5
8000000
480000000
Rp
1200000000
US$
137931.0345

enance (2% FCI)

Total biaya maintenance =

US$

430266.0137

Supplies (15% Maintenance)

Total biaya plant supplies =

US$

64539.90205

ies and patent (2,5% harga jual)

Harga jual produk utama
Produksi asetanilida glikol =
Harga asetanilida = US$
Harga jual asetanulida =

25000000 kg/ tahun

3.103448276
US$

Total hasil penjualan:

Total biaya royalties yang dibayarkan =

Asumsi:

nama bahan
alum
kaporit
H2SO4
NaOH
Solar
Total biaya utilitas =

US$
US$

77586206.9
77586206.9
1939655.17

330 hari/ tahun

24 jam/hari
kebutuhan
0.33969
0.001
1.529
3.255
131.38706

per jam
per jam
per hari
per hari
per jam

harga (Rp)
1100
9500
4000
10000
5500
Rp

Harga total (Rp/ tahun)

2959379.28
75240
2018280
10741500
5723220334
5739014733

US$
Rp
3.75396E+11
34560000000
1200000000
3743314319
561497147.9
16875000000
5739014733
4.38075E+11

rect Manufacturing Cost

l Overhead (15 - 20% labor)

Diambil 15% labor cost:
Total Payroll Overhead =

US$

595862.069

atorium (10 - 20% labor)

Diambil 10% labor cost:
Total Laboratorium =

US$

397241.3793

Overhead (50 - 100% labor)

Diambil 50% labor cost:
Total Plant Overhead =

US$

1986206.897

ging and transportasi (5% harga jual)

Total Packaging & transport = US$

Rp
5184000000
3456000000
17280000000

3879310.345

659656.866

33750000000
59670000000

d Manufacturing Cost

siasi (8 - 10% FCI)

diambil 10% FCI:
Total depresiasi =

US$

2151330.068

rty taxes (1 - 2% FCI)

diambil 2% FCI:
Total Property taxes =

US$

430266.0137

US$

215133.0068

Total Asuransi =

Rp
18716571596
3743314319
1871657160
24331543074

Rp
4.38075E+11
59670000000
24331543074
5.22076E+11

Management salaries
Jabatan
dewan komisaris
Direktur
Staff ahli
sekretaris
Manager teknik dan produksi
manager keuangan & pmsrn
manager personalia&HRD
kepala bagian teknik
kepala bagian personalia
kepala keuangan&adm
kepala bagian pemasaran

Jumlah
3
1
3
1
1
1
1
1
1
1
1

Gaji/ Bln (Rp)

Biaya 1 tahun
40000000 1440000000
35000000
420000000
25000000
900000000
9000000
108000000
25000000
300000000
25000000
300000000
25000000
300000000
15000000
180000000
15000000
180000000
15000000
180000000
15000000
180000000

kepala bag HRD

kepala seksi
karyawan
petugas keamanan
petugas kebersihan
supir
Total
Legal fee & auditing =
Peralatan kantor =
Total Administrasi =

1
15
49
6
5
5

15000000
10000000
8000000
2000000
1500000
1500000

Rp
Rp
Rp
US$

100000000
100000000
11696000000
1344367.816

Expense (2% penjualan 1 tahun)

Total sales expense =

US$

1551724.138

rch (3.5% MC)

Total research =

US$

2100307.711

ce (0 - 10% Capital Investment)

diambil 2% Capital investment:
Total finance =
US$

841388.8416

Rp
11696000000
13500000000
18272677083
7320082922
50788760005

Rp

tan per tahun:

st per tahun:

5.22076E+11
50788760005
5.72865E+11

US$
Rp

77586206.9
6.75E+11

US$
Rp

65846580.24
5.72865E+11

gan sebelum pajak = Pendapatan - total cost = US$

Rp

11739626.66
1.02135E+11

180000000
1800000000
4704000000
144000000
90000000
90000000
11496000000

ndapatan = 5% dr keuntungan sebelum pajak= US$

Rp

586981.3328
5106737595

gan ssdh pajak = keuntungan sblm pajak - pajak=US$

Rp

11152645.32
97028014313

nt Profit on Sales (%POS)

POS sebelum pajak = (Profit sblm pjak/ hrga jual prdk)*100% =
POS setelah pajak = (profit setelah pjk/hrga jual prdk*100%=

15.13107436 %
14.37452064 %

nt Return of Investment (ROI)

ROI sebelum pajak: Prb = (profit sblm pjk/ fixed cap)*100%=
ROI sesudah pajak: Pra = (profit ssdh pjk/ fixed cap)*100%=

54.56915621 %
51.8406984 %

ut Time (POT)
POT sebelum pjk: POTb = (FCI/(Profit sblm pjk+depresiasi))=
POT sesudah pjk: POTa = (FCI/(Profit ssdh pjk+depresiasi))=

1.548727068 tahun
1.617058064 tahun

Even Point (BEP)

Depreciation
Property taxes
Insurance
Total Fa:

2151330.068
430266.0137
215133.0068
2796729.089

Raw material
Packaging + transport
Utilies
Royalti
Total Va:

43148979.17
3879310.345
659656.8658
1939655.172
49627601.56

Labor
Payroll overhead
Supervisi
Laboratorium
General expense
Maintenance
Plant supplies
Plant overhead
Total Ra:

3972413.793
595862.069
137931.0345
397241.3793
5837788.506
430266.0137
64539.90205
1986206.897
13422249.59

BEP =

36.75802786 persen

Down Point (SDP)

SDP =

21.69190452 persen

unted Cash Flow (DCF)

DFC =

Sales

19.3 %

Total cost
SDP
0
6823403.967
2796729.089
77586206.9
65846580.24
80382935.99

Ra

Sa

Va

40 BEP

60
Kapasitas Produksi (%)

80

100

40

60
Kapasitas Produksi (%)

80

100

2004

harga 2015
10245242.9
7718706.9
6452448.33
6452448.33
3128134.02
1882325.58
35686054.8
1617283.02

harga total
10245243
7718706.9
6452448.3
6452448.3
3128134
1882325.6
35686055
1617283

657090379
6452448.33
133075160
1617283.02
21633977.9
8446398.76
3012972.21
8446398.76
1089658.78
26068391.8
8108543.01
18255027.4
267753667
6451451.47
983863555
6451451.47
581718735
6451451.47
563330972
6451451.47
594860424
6451451.47
676592149
6451451.47
401461003
6451451.47
167865728
6451451.47
333443906
6451451.47
115402693
366783888
6451451.47
6451451.47
400037094
56312568.6
6451451.47
6451451.47
223887765
6451451.47
740985130
6451451.47
782011434
25025656.1
679381558
76119703.9
2554702.39

657090379
6452448.3
133075160
1617283
21633978
8446398.8
3012972.2
8446398.8
1089658.8
26068392
8108543
18255027
267753667
6451451.5
983863555
6451451.5
581718735
6451451.5
563330972
6451451.5
594860424
6451451.5
676592149
6451451.5
401461003
6451451.5
167865728
6451451.5
333443906
6451451.5
115402693
366783888
6451451.5
6451451.5
400037094
56312569
6451451.5
6451451.5
223887765
6451451.5
740985130
6451451.5
782011434
25025656
679381558
76119704
2554702.4

2554702.39
2559916.07
Rp
Us$

2554702.4
2559916.1
9.108E+09
1046868.7

156784.3

1299884348 US$
US$

22804.99
149412
329001.3

541618.5

1282780606 US$
US$

147446
689064.5

342074.8

243728315 US$
US$

4275.935
28014.75
374365.5

42759.35

213796768 US$
US$

24574.34
67333.69

142531.2

213796768 US$
US$

24574.34
167105.5

US$
US$
US$
US$

3549895.4
354989.54
17749.477
3922634.5

US$

39048850

US$
US$
US$

arga total (Rp/ tahun)

195244.25
3904885
43148979

120

120

5. Discounted Cash Flow ( DCF )

Bunga bank saat ini untuk lapangan industri dengan profit > 5 M
Pendirian pabril menarik apabila didapatkan DCFR > 1.5 bung
Future value analysis
Persamaan:
dimana :

C
=
laba setelah pajak + besarnya depresiasi
dilakukan trial harga i untuk memperoleh harga kedua sisi pers
Trial
i

( FC + WC )(1 + i )n
WC + SV + C ( (1+ i )n-1 + ( 1 + i ) n-2 + + (1+ i)0 )
Faktor koreksi
% kap

Fixed Cost
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1.0

PROFITABILITY

0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1

#REF!

#REF!

% Profit on Sales

ngan industri dengan profit > 5 Milyar

a didapatkan DCFR > 1.5 bunga bank

(FC+WC)(1+ i )n = WC+ SV+C ( (1+ i )n-1+ ( 1 + i ) n-2 + + (1+ i )0 )

FC
=
21513301
WC
=
20556141
SV = salvage value = nilai barang rongsokan
0
diperkirakan umur pabrik ( n )
10
h pajak + besarnya depresiasi
2151330.1
mperoleh harga kedua sisi persamaan sama .

+ i ) n-2 + + (1+ i)0 )

=

1.E+11

Fixed Cost

Variable Cost
#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

=
=
=

sales-total cost
Rp
Rp

0
#REF!

=
=

profit/Sales
#REF!

12%
(

=
=
=
=
=

Rp
Rp
Rp

=
=

0.196780764
19.68%
(lebih dari 1,5xbunga bank --> menarik)
#REF!
#REF!

=
=

#REF!
#REF!
0
10 tahun

Rp

#REF!

Sales

#REF!

0.00

0.00

#REF!

0.00

0.00

Rp

1.5

#REF!

1.5

12.0%

18.0%

#REF!
#REF!
0
#REF!
#REF!

> menarik)
EF!
EF!

Total Cost

SDP
#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!