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EVALUASI EKONOMI
Macam
Total Equipment Cost
Equipment and Electricity Installation
Pipe System
Construction
Land
Utilities
Engineering and Construction
TOTAL
Biaya
6,320,000,000
50,000,000
70,000,000
35,000,000,000
77,306,250,000
1,583,653,029
350,000,000
120,679,903,029
Macam
Raw Materials
Process
Extended Credit
Available Cost
TOTAL
Biaya
3,255,398,000
638,500,000
164,900,000
50,000,000
4,108,798,000
101
102
Bahan
Satuan
1
2
3
4
5
6
7
8
9
10
11
357120
17280
17280
82944
10368
10368
640
540
3194
Harga
Biaya (Rp)
(Rp)
3250 1,160,640,000
10000
172,800,000
10000
172,800,000
13500 1,119,744,000
5000
51,840,000
5500
57,024,000
70000
44,800,000
85000
45,900,000
25000
79,850,000
250,000,000
100,000,000
3,255,398,000
Uraian
Srew Conveyor
Mixer
Steam Boiler
Extruder
Cutter
Cooling Box
Dryer
Packing Machine
Carton Sealer
Cooking Tank
Filling Machine
Sterilized Conveyor
Kendaraan
Alat Tulis Kantor
Alat Laboratorium
TOTAL
%
P
FPP
200,000,000 5%
500,000,000 5%
1,200,000,000 5%
600,000,000 5%
400,000,000 5%
300,000,000 5%
1,800,000,000 5%
160,000,000 5%
60,000,000 5%
400,000,000 5%
200,000,000 5%
500,000,000 5%
2,000,000,000 5%
1,000,000,000 2%
1,500,000,000 2%
10,820,000,000
jam/
hari
20
20
20
20
20
20
20
20
20
11
11
11
20
20
20
hr/
bln
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
Rp/bln
4,800,000
12,000,000
28,800,000
14,400,000
9,600,000
7,200,000
43,200,000
3,840,000
1,440,000
5,280,000
2,640,000
6,600,000
48,000,000
9,600,000
14,400,000
211,800,000
103
c) Biaya Energi
NO
1 Listrik
2 Batu Bara
3 Solar
TOTAL
Uraian
Rp/bl
3,553,029
1,504,575,000
75,525,000
1,583,653,029
NO
Uraian
1 Alat Tulis Kantor
2 Biaya Telepon
TOTAL
Rp/bln
15,000,000
50,000,000
65,000,000
d) Biaya Umum
Rp/bln
3,255,398,000
211,800,000
1,583,653,029
65,000,000
5,115,851,029
Uraian
Gaji Direktur
Gaji General Manager
Gaji Kepala Divisi
Gaji Bagian Produksi
Gaji Karyawan
Gaji Supervisor
TOTAL
Jumlah
Orang
1
1
10
145
38
5
200
Gaji
12,000,000
8,000,000
5,000,000
1,000,000
2,000,000
2,500,000
Total (Rp/bln)
12,000,000
8,000,000
50,000,000
145,000,000
76,000,000
12,500,000
303,500,000
b) Biaya Penyusutan
NO
Uraian
1 Inventaris Kantor
Mesin &
2 Peralatan
3 Bangunan
4 Kendaraan
TOTAL
P
1,000,000,000
N
NS
(umur)
450,000,000
5
6,320,000,000 1,500,000,000
112,306,250,000 35,000,000,000
2,000,000,000 1,000,000,000
Rp/bln
9,166,667
10 40,166,667
30 214,739,583
15
5,555,556
269,628,472
104
c) Amortisasi
NO
1 Perijinan
Uraian
Rp/bln
3,000,000
d) Bunga (1.3%)
NO
1
2
3
4
Item
Biaya Pokok Produksi
Biaya Usaha
Investasi
Amortisasi
TOTAL
Rp/bln
5,115,851,029
303,500,000
269,628,472
3,000,000
Bunga
66,506,063
3,945,500
3,505,170
39,000
73,995,734
Biaya Operasi
NO
Komponen
1 Biaya Usaha
2 Biaya Penyusutan
3 Amortisasi
4 Bunga (1,30%)
5 Dana Sosial
TOTAL
Rp/bln
303,500,000
269,628,472
3,000,000
73,995,734
20,000,000
670,124,206
Rp/bln
303,500,000
269,628,472
3,000,000
73,995,734
50,000,000
20,000,000
720,124,206
C. Hasil Penjualan
Jumlah produksi sohun per bulan = 159,696 karton
Harga jual sohun per karton
= Rp 70,000
Hasil penjualan
105
D. Perhitungan Laba
1. Laba Kotor
2. Laba Operasi
3. Laba Bersih
106
TFC
P - (TVC : produksi per bulan)
720,124,20 6
(70 ,000 ) (5,115,851, 029 : 159 ,696 )
TFC
TVC
159,696
159,696
=
= 53.12644075 %
ROI sesudah pajak =
=
= 42.5011526 %
107
108
Cost
Thn
1
2
3
4
5
6
7
8
9
10
Investasi
124,788,701,029
0
0
0
0
0
0
0
0
0
Pemeliharaan
0
2,541,600,000
2,541,600,000
2,541,600,000
2,541,600,000
2,541,600,000
2,541,600,000
2,541,600,000
2,541,600,000
2,541,600,000
Produksi
0
70,031,702,819
70,031,702,819
70,031,702,819
70,031,702,819
70,031,702,819
70,031,702,819
70,031,702,819
70,031,702,819
70,031,702,819
Total
124,788,701,029
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
Benefit (B)
B-C
0
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
-124,788,701,029
61,571,337,181
61,571,337,181
61,571,337,181
61,571,337,181
61,571,337,181
61,571,337,181
61,571,337,181
61,571,337,181
61,571,337,181
DF
47%
0.680272109
0.462770142
0.31480962
0.214156204
0.145684493
0.099105097
0.067418433
0.04586288
0.031199238
0.021223971
total
jml NPV th210
NPV
-84,890,272,809
28,493,376,455
19,383,249,289
13,185,883,870
8,969,989,027
6,102,033,352
4,151,043,096
2,823,838,841
1,920,978,804
1,306,788,302
1,446,908,227
86,337,181,036
DF
48%
0.675675676
0.456537619
0.308471364
0.208426597
0.140828782
0.095154582
0.064293637
0.043441646
0.029352464
0.019832746
NPV
-84,316,689,885
28,109,631,657
18,992,994,363
12,833,104,299
8,671,016,418
5,858,794,877
3,958,645,187
2,674,760,262
1,807,270,447
1,221,128,680
-189,343,694
109
1,446,908,227
x (47 - 48)
= 47 +
1,446,908,227 (-189,343,694)
IRR
= 47.88428206%
Usaha ini layak dijalankan karea nilai IRR > DF atau 47.88428206% > 47%.
I. Benefit Cost Ratio (B/C RATIO)
Benefit Cost Ratio (B/C RATIO) merupakan analisis kelayakan ini
merupakan tingkat perbandingan antara manfaat (B) dan biaya (C) dari suatu
proyek. Jika nilai B/C lebih besar dari 1 maka perusahaan memenuhi salah
satu kriteria untuk dikatakan layak, Jika B/C kurang dari 1 maka perusahaan
tidak layak berdiri atau rugi. Sedangkan jika B/C sama dengan 1 maka
perusahaan berada dalam keadaan impas.
Net B/C
= 1.025655813 > 1
Thn
1
2
3
4
5
6
7
8
9
10
Cost (C)
124,788,701,029
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
72,573,302,819
Benefit (B)
0
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
134,144,640,000
DF
47%
0.680272109
0.462770142
0.31480962
0.214156204
0.145684493
0.099105097
0.067418433
0.04586288
0.031199238
0.021223971
C*DF
B*DF
84,890,272,809
33,584,757,656
22,846,773,916
15,542,023,072
10,572,804,811
7,192,384,225
4,892,778,384
3,328,420,670
2,264,231,748
1,540,293,706
0
62,078,134,111
42,230,023,205
28,727,906,942
19,542,793,838
13,294,417,577
9,043,821,481
6,152,259,511
4,185,210,552
2,847,082,008
186,654,740,997 188,101,649,223
110
Gross B/C
188,101,64 9,223
186,654,74 0,997
= 1.007751789 > 1
Karena nilai B/C lebih dari 1 maka perusahaan ini layak dijalankan.
J. Pay Out Time (POT)
Pay Out Time (POT) adalah jangka waktu pengembalian modal atau
dimana perusahaan telah mampu mengembalikan modal awalnya yang
ditunjukkan oleh komulatif cash flow = 0. Suatu investasi dikatakan layak
secara ekonomis jika jangka waktu pengembalian modalnya lebih kecil dari
umur investasi.
POT
= 1.904720088 tahun