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Capital Budgeting - Mesin Otomat

Capital Budgeting - Mesin Otomat

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Published by Fajar Kusnadi

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Published by: Fajar Kusnadi on May 30, 2011
Copyright:Attribution Non-commercial

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11/10/2013

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CAPITAL BUDGETING MESIN OTOMAT ENHAII TAVERN & PUB
AB
Y01 Y02 Y03 Y04 Y05 Y06 Y01 Y02 Y03 Y04 Y05 Y06
6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000
SALES
80,000,000 80,000,000 80,000,000 80,000,000 80,000,000 80,000,000
SALES
96,000,000 96,000,000 96,000,000 96,000,000 96,000,000 96,000,000
Commision
8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
Commision
9,600,000 9,600,000 9,600,000 9,600,000 9,600,000 9,600,000
Gross Profit
94,000,000 94,000,000 94,000,000 94,000,000 94,000,000 94,000,000
Gross Profit
111,600,000 111,600,000 111,600,000 111,600,000 111,600,000 111,600,000
EXPENSESEXPENSES
Direct Operating Expenses
72,000,000 72,000,000 72,000,000 72,000,000 72,000,000 72,000,000
Direct Operating Expenses
72,000,000 72,000,000 72,000,000 72,000,000 72,000,000 72,000,000
Maintenance
8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
Maintenance
9,600,000 9,600,000 9,600,000 9,600,000 9,600,000 9,600,000
Depreciation
4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Depreciation
4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Total Expenses
84,000,000 84,000,000 84,000,000 84,000,000 84,000,000 84,000,000
Total Expenses
85,600,000 85,600,000 85,600,000 85,600,000 85,600,000 85,600,000
I.B.I.T
10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000
I.B.I.T
26,000,000 26,000,000 26,000,000 26,000,000 26,000,000 26,000,000
Income Tax 20%
2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Income Tax 20%
5,200,000 5,200,000 5,200,000 5,200,000 5,200,000 5,200,000
NET INCOME
8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
NET INCOME
20,800,000 20,800,000 20,800,000 20,800,000 20,800,000 20,800,000
Add Back Depreciation
4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Add Back Depreciation
4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
NET CASH FLOW
12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000
NET CASH FLOW
24,800,000 24,800,000 24,800,000 24,800,000 24,800,000 24,800,000
Y
A
Y
B
NCF
DCF (15%)
PV NCF
DCF (12%)
PV1
12,000,000 0.8696 10,435,200
1
24,800,000 0.8929 22,143,920
2
12,000,000 0.7561 9,073,200
2
24,800,000 0.7972 19,770,560
3
12,000,000 0.6575 7,890,000
3
24,800,000 0.7118 17,652,640
4
12,000,000 0.5718 6,861,600
4
24,800,000 0.6355 15,760,400
5
12,000,000 0.4972 5,966,400
5
24,800,000 0.5428 13,461,440
6
12,000,000 0.4323 5,187,600
6
24,800,000 0.5066 12,563,680
TOTAL PV
45,414,000
TOTAL PV
101,352,640
LESS : INIT INVESTMENT
24,000,000
LESS : INIT INVESTMENT
24,000,000
NET PRESENT VALUE
21,414,000
NET PRESENT VALUE
77,352,640
SAVING
(Wages)
SAVING
(Wages)
 
Y01 Y02 Y03 Y04 Y05 Y06
Rp4,500,000 Rp4,770,000 Rp5,056,200 Rp5,359,572 Rp5,681,146 Rp6,022,015
EXPENSES 
Supplies
1,500,000 1,545,000 1,591,350 1,639,091 1,688,263 1,738,911
Energy
1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
Maintenance
360,000 360,000 576,000 576,000
Depreciation
2,900,000 2,900,000 2,900,000 2,900,000 2,900,000 2,900,000
Total Expenses
5,600,000 5,645,000 6,051,350 6,099,091 6,364,263 6,414,911
Saving Less Expenses
(Rp1,100,000) (Rp875,000) (Rp995,150) (Rp739,519) (Rp683,117) (Rp392,896)
Income Tax 15%
(165,000) (131,250) (149,273) (110,928) (102,468) (58,934)
NET INCOME
(1,265,000) (1,006,250) (1,144,423) (850,446) (785,584) (451,830)
Add Back Depreciation
2,900,000 2,900,000 2,900,000 2,900,000 2,900,000 2,900,000
NET CASH FLOW
1,635,000 1,893,750 1,755,578 2,049,554 2,114,416 2,448,170
YNCF
DCF (15%)
PV1
1,635,000 0.8696 1,421,796
2
1,893,750 0.7561 1,431,864
3
1,755,578 0.6575 1,154,293
4
2,049,554 0.5718 1,171,935
5
2,114,416 0.4972 1,051,288
6
2,448,170 0.4323 1,058,344
TOTAL PV
7,289,519
LESS : INIT INVESTMENT
18,000,000
NET PRESENT VALUE
(10,710,481)
 
4. Dish Washing MachineMotel Defortom
SAVING 
(Wages)
 
1. Mesin Otomat Snack STPB
Cash costInitial investment Rp27,000,000Economic life 5 yearsResidual Value Rp2,000,000Depreciation Rp5,000,000per years

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