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a.

Harga Alat
Alat
1 Rotary Drum Washer
2 Screen
3 Ball Mill
4 Screen
5 Ekstraktor
6 Rotary Drum Vaccum Filter
7 Tangki Penetralan
8 Centrifuge
9 Flash Dryer
10 Ball Mill
Total Purchased Cost
b. Perhitungan Fixed Capital
Komponen
1 Purchased Equipment
2 Purchased Equipment Installation
3 Instrumentation
4 Piping
5 Electrical
6 Building
7 Yard Improvements
8 Services Facilities
9 Land
TOTAL DIRECT PLANT COST (DPC)
10 Engineering and supervision
11 Construction Expenses
TOTAL DIRECT & INDIRECT PLANT COST
12 Contractor's Fee
13 Contingency
FIXED CAPITAL INVESTMENT
c. Total Capital Investment
Komponen
1 FIXED CAPITAL INVESTMENT
2 WORKING CAPITAL
3 TOTAL CAPITAL INVESTMENT
d. Profit Analysis
Produksi
Harga Produk
Sales

1292.544
2307.6923076923
2982793.84615385

Raw Material
Komponen
Kuantitas
Bungkil
Air
H2SO4
NaOH
Total Production Co

1500
42749.96
0.000000859
0.0012649111
2,873,080.83

H2SO4

8.59E-010
1.58056E-009
1.58056E-012

Annual Return
Asumsi umur pabri
Depresiasi

109,713.01
10
309148.058920723

Profit Before Tax


Profit After Tax

109713.012460814
54856.5062304069

Before Tax
(ROI)b
(POT)b

3.5488824625
7.3806825232

After Tax
(ROI)a
(POT)a

1.7744412312
8.4929720261

Labor
Misal perusahaan membutuhkan 50 pekerja
Labor per orang
Labor total

No

2000000
1846.1538461539
92307.6923076923

MANUFACTURING COST
Komponen
Biaya produksi langsung (direct manufacturing cost, DMC)
Raw material
Labor
Supervision, 10% labor
Maintenance 2% FC
Plant supplies, 15% maintenance

Direct Manufacturing Cost (DMC) =

Direct Manufacturing Cost (DMC) =


Biaya produksi tidak langsung (indirect manufacturing cost, IMC)
Payroll overhead, 10% labor
Laboratory, 10% labor
Plant overhead, 50% labor
Packaging dan shipping, 15% sales

Indirect Manufacturing Cost (IMC) =


Biaya produksi tetap (fixed manufacturing cost, FMC)
Depreciation, 10% FC
Property tax, 1% FC
Insurance, 1% FC

Fixed Manufacturing Cost (FMC) =

Manufacturing Cost (MC) =

GENERAL EXPENSE
No

Komponen
Administration
diambil 2% sales
Sales promotion
diambil 3% sales
Research
diambil 3% sales
Finance
20% WC + 10% FC

1
2
3
4

General Expense (GE) =

Total Production Cost (MC + GE) =

BEP
Komponen
Depreciation
Taxes
Insurance
Total Fa =

Rp

Annual fixed expense (Fa)


US$
309,148.06
30,914.81
30,914.81
370,977.67

Annual variable expense (Va)


US$
1,115,080.59
447,419.08

Komponen
Raw material
Packaging & shippin
Utilities
Royalties
Rp

0.00
1,562,499.67

Total Va =

#DIV/0!
-

Rp

Komponen
Labor
Overhead
Supervision
Laboratory
General expense
Maintenance
Plant supplies

Rp
Total Ra =

Annual regulated expense (Ra)


US$
92307.6923076923
9,230.77
9,230.77
9,230.77
702,345.60
61,829.61
9,274.44
893,449.65

Harga (USD)
10042.0386233
6156.74605798
8145.84770253
22174.2249484
341600
101500
286500
12004.2550257
19125
2040
809288.112358

Harga (USD)
1 809288.1123579
0.39 315622.3638196
0.28 226600.6714602
0.31 250879.314831
0.1 80928.81123579
0.22 178043.3847187
0.1 80928.81123579
0.55 445108.4617969
0.06 48557.28674147
2435957.218197
0.32 258972.1959545
0.34 275157.9582017
2970087.372354
0.05 40464.4056179
0.1 80928.81123579
3091480.589207

Relative Cost

ton/tahun
USD/ton
USD/tahun

USD
3091480.589207
0.2 772870.1473018
0.8 3864350.736509

harga produk
Rp
$
$

Harga satuan
1200

kg/jam
L/hari
L
kg/jam

Rp/kg
17 Rp/L
188 USD/ton
22000 Rp/kg

Harga
1800000
726749.32
2.9714528E-010
27.8280434095

m3
kg
ton
USD/tahun
tahun

Annual return = sales-raw material cost


0,1 x FC

USD/tahun
USD/tahun

%
tahun

%
tahun

Rp/bulan
USD/tahun
USD/tahun

CTURING COST

dalam US$
nufacturing cost, DMC)
1,115,080.59
92,307.69
9,230.77
61,829.61
9,274.44

Rp

1,287,723.11

Rp

1,287,723.11

rect manufacturing cost, IMC)


9,230.77
9,230.77
46,153.85
447,419.08
Rp

512,034.46

0.00
0.00

Rp

Rp

cturing cost, FMC)


309,148.06
30,914.81
30,914.81
Rp

370,977.67

2,170,735.24

AL EXPENSE
dalam US$

dalam Rp

59,655.88

89,483.82

89,483.82

463,722.09

702,345.60

2,873,080.83

nse (Fa)
Rp

ense (Va)
Rp

80.3911318034 %
0.00
Rp

33.7201953812 %

#DIV/0!
-

FC WC C

pense (Ra)
Rp
#REF!

1
1
1

2
(1
(1 i ) (1 i )

profit after tax + finance + depresia


$
827,726.65
FC
3091480.58921
WC
772870.14730181
i
3.9999898527
Ruas Kanan
Ruas Kiri
3,864,350.74
3864350.7365
Selisih
(0.0001)
C=

300000 per
30000 per
2.307692 per
2307.692 per

kemasan
kg
kg
ton

Rp/jam
Rp/hari
USD/batch
Rp/jam

3.57E-009 USD/hari
Total

1096615 USD/tahun
18448.25 USD/tahun
1.18E-006 USD/tahun
16.9537 USD/tahun
1115081 USD/tahun


1
1
1
1
WC SV

....

2
3
10
i ) (1 i )
(1 i )
(1 i )
(1 i )10

er tax + finance + depresiasi


SV

399.999

10% x FC

309148.1 USD

a. Harga Alat
Alat
1 Rotary Drum Washer
2 Screen
3 Ball Mill
4 Screen
5 Ekstraktor
6 Rotary Drum Vaccum Filter
7 Tangki Penetralan
8 Centrifuge
9 Flash Dryer
10 Ball Mill
Total Purchased Cost
b. Estimasi Total Capital Investment Cost
Komponen
1 Purchased Equipment
2 Purchased Equipment Installation
3 Instrumentation
4 Piping
5 Electrical
6 Building
7 Yard Improvements
8 Services Facilities
9 Land
TOTAL DIRECT PLANT COST (DPC)
10 Engineering and supervision
11 Construction Expenses
TOTAL DIRECT & INDIRECT PLANT COST
12 Contractor's Fee
13 Contingency
FIXED CAPITAL INVESTMENT
c. Total Capital Investment
Komponen
1 FIXED CAPITAL INVESTMENT
2 WORKING CAPITAL
3 TOTAL CAPITAL INVESTMENT
d. Profit Analysis
Produksi
Harga Produk
Sales

1989.1872
2307.6923076923
4590432

Raw Material
Komponen
Kuantitas
Kecipir
Air
H2SO4
NaOH
Total Production Co

805
22942.48
0.000000859
0.0012649111
8,018,694.05

H2SO4

8.59E-010
1.58056E-009
1.58056E-012

Annual Return
Asumsi umur pabri
Depresiasi
Profit Before Tax
Profit After Tax

-3428262.05053919
-1714131.02526959

Before Tax
(ROI)b
(POT)b

-111.4042273765
-0.9861521811

After Tax
(ROI)a
(POT)a

-55.7021136883
-2.1880826056

Labor
Misal perusahaan membutuhkan 50 pekerja
Labor per orang
Labor total

No

(3,428,262.05)
10
307731.773853776

2000000
1846.1538461539
92307.6923076923

MANUFACTURING COST
Komponen
Biaya produksi langsung (direct manufacturing cost, DMC)
Raw material
Labor
Supervision, 10% labor
Maintenance 2% FC
Plant supplies, 15% maintenance

Direct Manufacturing Cost (DMC) =

Direct Manufacturing Cost (DMC) =


Biaya produksi tidak langsung (indirect manufacturing cost, IMC)
Payroll overhead, 10% labor
Laboratory, 10% labor
Plant overhead, 50% labor
Packaging dan shipping, 15% sales

Indirect Manufacturing Cost (IMC) =


Biaya produksi tetap (fixed manufacturing cost, FMC)
Depreciation, 10% FC
Property tax, 1% FC
Insurance, 1% FC

Fixed Manufacturing Cost (FMC) =

Manufacturing Cost (MC) =

GENERAL EXPENSE
No

Komponen
Administration
diambil 2% sales
Sales promotion
diambil 3% sales
Research
diambil 3% sales
Finance
20% WC + 10% FC

1
2
3
4

General Expense (GE) =

Total Production Cost (MC + GE) =

BEP
Komponen
Depreciation
Taxes
Insurance
Total Fa =

Rp

Annual fixed expense (Fa)


US$
307,731.77
30,773.18
30,773.18
369,278.13

Annual variable expense (Va)


US$
5,895,086.75
688,564.80

Komponen
Raw material
Packaging & shippin
Utilities
Royalties
Rp

0.00
6,583,651.55

Total Va =

#DIV/0!
-

Rp

Komponen
Labor
Overhead
Supervision
Laboratory
General expense
Maintenance
Plant supplies

Rp
Total Ra =

Annual regulated expense (Ra)


US$
92307.6923076923
9,230.77
9,230.77
9,230.77
828,832.22
61,546.35
9,231.95
1,019,610.53

Harga (USD)
6495.53791798
6156.74605798
8145.84770253
4051.39999883
341600
101500
286500
18558.7156493
29432.8125
3139.5
805580.559827

Harga (USD)
1 805580.5598266
0.39 314176.4183324
0.28 225562.5567515
0.31 249729.9735463
0.1 80558.05598266
0.22 177227.7231619
0.1 80558.05598266
0.55 443069.3079047
0.06 48334.8335896
2424797.485078
0.32 257785.7791445
0.34 273897.3903411
2956480.654564
0.05 40279.02799133
0.1 80558.05598266
3077317.738538

Relative Cost

ton/tahun
USD/ton
USD/tahun

USD
3077317.738538
0.2 769329.4346344
0.8 3846647.173172

harga produk
Rp
$
$

Harga satuan
12000

kg/jam
L/hari
L
kg/jam

Rp/kg
17 Rp/L
188 USD/ton
22000 Rp/kg

Harga
9660000
390022.16
2.9714528E-010
27.8280434095

m3
kg
ton
USD/tahun
tahun

Annual return = sales-raw material cost


0,1 x FC

USD/tahun
USD/tahun

%
tahun

%
tahun

Rp/bulan
USD/tahun
USD/tahun

CTURING COST

dalam US$
nufacturing cost, DMC)
5,895,086.75
92,307.69
9,230.77
61,546.35
9,231.95

Rp

6,067,403.52

Rp

6,067,403.52

rect manufacturing cost, IMC)


9,230.77
9,230.77
46,153.85
688,564.80
Rp

753,180.18

0.00
0.00

Rp

Rp

cturing cost, FMC)


307,731.77
30,773.18
30,773.18
Rp

369,278.13

7,189,861.83

AL EXPENSE
dalam US$

dalam Rp

91,808.64

137,712.96

137,712.96

461,597.66

828,832.22

8,018,694.05

nse (Fa)
Rp

ense (Va)
Rp

-24.9418000398 %
0.00
Rp

-11.2999319157 %

#DIV/0!
-

FC WC C

pense (Ra)
Rp
#REF!

1
1
1

2
(1
(1 i ) (1 i )

profit after tax + finance + depresia


$
(944,801.59)
FC
3077317.73854
WC
769329.43463444
i
3.9999898527
Ruas Kanan
Ruas Kiri
3,846,647.17
3846647.1732
Selisih
(0.0001)
C=

300000 per
30000 per
2.307692 per
2307.692 per

kemasan
kg
kg
ton

Rp/jam
Rp/hari
USD/batch
Rp/jam

3.57E-009 USD/hari
Total

5885169 USD/tahun
9900.563 USD/tahun
1.18E-006 USD/tahun
16.9537 USD/tahun
5895087 USD/tahun


1
1
1
1
WC SV

....

2
3
10
i ) (1 i )
(1 i )
(1 i )
(1 i )10

er tax + finance + depresiasi


SV

399.999

10% x FC

307731.8 USD

a. Harga Alat
Alat
1 Rotary Drum Washer
2 Screen
3 Ball Mill
4 Screen
5 Ekstraktor
6 Rotary Drum Vaccum Filter
7 Tangki Penetralan
8 Centrifuge
9 Flash Dryer
10 Ball Mill
Total Purchased Cost
b. Estimasi Total Capital Investment Cost
Komponen
1 Purchased Equipment
2 Purchased Equipment Installation
3 Instrumentation
4 Piping
5 Electrical
6 Building
7 Yard Improvements
8 Services Facilities
9 Land
TOTAL DIRECT PLANT COST (DPC)
10 Engineering and supervision
11 Construction Expenses
TOTAL DIRECT & INDIRECT PLANT COST
12 Contractor's Fee
13 Contingency
FIXED CAPITAL INVESTMENT
c. Total Capital Investment
Komponen
1 FIXED CAPITAL INVESTMENT
2 WORKING CAPITAL
3 TOTAL CAPITAL INVESTMENT
d. Profit Analysis
Produksi
Harga Produk
Sales

842.688
2307.6923076923
1944664.61538462

Raw Material
Komponen
Kuantitas
Bungkil
Air
H2SO4
NaOH
Total Production Co

500
170999.88
0.000000859
0.0012649111
1,873,291.80

H2SO4

8.59E-010
1.58056E-009
1.58056E-012

Annual Return
Asumsi umur pabri
Depresiasi
Profit Before Tax
Profit After Tax

71,372.82
10
186471.946988104
71372.816484926
35686.408242463

Before Tax
(ROI)b
(POT)b

3.8275364009
7.2319462484

After Tax
(ROI)a
(POT)a

1.9137682005
8.3936499617

Labor
Misal perusahaan membutuhkan 50 pekerja
Labor per orang
Labor total

No

2000000
1846.1538461539
92307.6923076923

MANUFACTURING COST
Komponen
Biaya produksi langsung (direct manufacturing cost, DMC)
Raw material
Labor
Supervision, 10% labor
Maintenance 2% FC
Plant supplies, 15% maintenance

Direct Manufacturing Cost (DMC) =

Direct Manufacturing Cost (DMC) =


Biaya produksi tidak langsung (indirect manufacturing cost, IMC)
Payroll overhead, 10% labor
Laboratory, 10% labor
Plant overhead, 50% labor
Packaging dan shipping, 15% sales

Indirect Manufacturing Cost (IMC) =


Biaya produksi tetap (fixed manufacturing cost, FMC)
Depreciation, 10% FC
Property tax, 1% FC
Insurance, 1% FC

Fixed Manufacturing Cost (FMC) =

Manufacturing Cost (MC) =

GENERAL EXPENSE
No

Komponen
Administration
diambil 2% sales
Sales promotion
diambil 3% sales
Research
diambil 3% sales
Finance
20% WC + 10% FC

1
2
3
4

General Expense (GE) =

Total Production Cost (MC + GE) =

BEP
Komponen
Depreciation
Taxes
Insurance
Total Fa =

Rp

Annual fixed expense (Fa)


US$
186,471.95
18,647.19
18,647.19
223,766.34

Annual variable expense (Va)


US$
713,502.29
291,699.69

Komponen
Raw material
Packaging & shippin
Utilities
Royalties
Rp

0.00
1,005,201.98

Total Va =

#DIV/0!
-

Rp

Komponen
Labor
Overhead
Supervision
Laboratory
General expense
Maintenance
Plant supplies

Rp
Total Ra =

Annual regulated expense (Ra)


US$
92307.6923076923
9,230.77
9,230.77
9,230.77
435,281.09
37,294.39
5,594.16
598,169.64

Harga (USD)
4654.11391659
6156.74605798
8145.84770253
12943.7177491
312500
101500
2537.29305063
25909.9896072
12468.75
1330
488146.458084

Harga (USD)
1 488146.458084
0.39 190377.1186528
0.28 136681.0082635
0.31 151325.4020061
0.1 48814.6458084
0.22 107392.2207785
0.1 48814.6458084
0.55 268480.5519462
0.06 29288.78748504
1469320.838833
0.32 156206.8665869
0.34 165969.7957486
1791497.501168
0.05 24407.3229042
0.1 48814.6458084
1864719.469881

Relative Cost

ton/tahun
USD/ton
USD/tahun

USD
1864719.469881
0.2 466179.8674703
0.8 2330899.337351

harga produk
Rp
$
$

Harga satuan
2100

kg/jam
L/hari
L
kg/jam

Rp/kg
17 Rp/L
188 USD/ton
22000 Rp/kg

Harga
1050000
2906997.96
2.9714528E-010
27.8280434095

m3
kg
ton
USD/tahun
tahun

Annual return = sales-raw material cost


0,1 x FC

USD/tahun
USD/tahun

%
tahun

%
tahun

Rp/bulan
USD/tahun
USD/tahun

CTURING COST

dalam US$
nufacturing cost, DMC)
713,502.29
92,307.69
9,230.77
37,294.39
5,594.16

Rp

857,929.30

Rp

857,929.30

rect manufacturing cost, IMC)


9,230.77
9,230.77
46,153.85
291,699.69
Rp

356,315.08

0.00
0.00

Rp

Rp

cturing cost, FMC)


186,471.95
18,647.19
18,647.19
Rp

223,766.34

1,438,010.71

AL EXPENSE
dalam US$

dalam Rp

38,893.29

58,339.94

58,339.94

279,707.92

435,281.09

1,873,291.80

nse (Fa)
Rp

ense (Va)
Rp

77.4310049849 %
0.00
Rp

34.4604890437 %

#DIV/0!
-

FC WC C

pense (Ra)
Rp
#REF!

1
1
1

2
(1
(1 i ) (1 i )

profit after tax + finance + depresia


$
501,866.28
FC
1864719.46988
WC
466179.86747026
i
3.9999898527
Ruas Kanan
Ruas Kiri
2,330,899.34
2330899.3374
Selisih
(0.0000)
C=

300000 per
30000 per
2.307692 per
2307.692 per

kemasan
kg
kg
ton

Rp/jam
Rp/hari
USD/batch
Rp/jam

3.57E-009 USD/hari
Total

639692.3 USD/tahun
73793.03 USD/tahun
1.18E-006 USD/tahun
16.9537 USD/tahun
713502.3 USD/tahun


1
1
1
1
WC SV

....

2
3
10
i ) (1 i )
(1 i )
(1 i )
(1 i )10

er tax + finance + depresiasi


SV

399.999

10% x FC

186471.9 USD

PISANG
a. Harga Alat
No
Alat
1
Rotary Drum Washer
2
Screen
3
Ball Mill
4
Screen
5
Ekstraktor
6
Rotary Drum Vaccum Filter
7
Tangki Penetralan
8
Centrifuge
9
Flash Dryer
10
Ball Mill
Total Purchased Cost

Harga (USD)
10042.0386233289
6156.7460579769
8145.8477025338
22174.2249483604
341600
101500
286500
12004.2550257129
19125
2040
809288.112357913

b. Perhitungan Fixed Capital


No
Komponen
1
Purchased Equipment
2
Purchased Equipment Installation
3
Instrumentation
4
Piping
5
Electrical
6
Building
7
Yard Improvements
8
Services Facilities
9
Land
TOTAL DIRECT PLANT COST (DPC)
10
Engineering and supervision
11
Construction Expenses
TOTAL DIRECT & INDIRECT PLANT COST
12
Contractor's Fee
13
Contingency
FIXED CAPITAL INVESTMENT
c. Pekerja (Labor)
Misal perusahaan membutuhkan 50 pekerja
Labor per orang
2000000
1846.1538461539
Labor total
92307.6923076923
d. Raw Material
Komponen
Bungkil
Air
H2SO4

Kuantitas
1500 (kg/jam)
42749,96 (L/hari)
0,000000859 (L)

%
1
0.39
0.28
0.31
0.1
0.22
0.1
0.55
0.06
0.32
0.34
0.05
0.1

Rp/bulan
USD/tahun
USD/tahun

Harga satuan
1200 (Rp/kg)
17 (Rp/L)
188 (USD/L)

NaOH

0,00126491106406735 (kg/jam) 22000 (Rp/kg)


Raw Material

e. Perhitungan Manufacturing Cost


No
Komponen
%
1
Raw material
2
Labor
3
Supervision
10% Labor
4
Maintenance
2%FC
5
Plant supplies
15% maintenance
Direct Manufacturing Cost (DMC)
6
Payroll overhead
10% Labor
7
Laboratory
10% Labor
8
Plant overhead
50% Labor
9
Packaging dan shipping
15% Sales
Indirect Manufacturing Cost (IMC)
10
Depreciation
10% FC
11
Property tax
1% FC
12
Insurance
1% FC
Fixed Manufacturing Cost (FMC)
Manufacturing Cost (MC)
f. General Expense
No
1
2
3
4

Komponen
%
Administration
2% sales
Sales promotion
3% sales
Research
3% sales
Finance
20% WC + 10% FC
General Expense (GE)
Total Production Cost (MC + GE)

g. Annual Fixed Expense


No
Komponen
1
Depreciation
2
Taxes
3
Insurance
Total Fa

Harga (USD/tahun)
309148.058920723
30914.8058920723
30914.8058920723
370977.670704867

h. Annual Variable Expense


No
Komponen
1
Raw material
2
Packaging & shipping
3
Royalties
Total Va

Harga (USD/tahun)
1115080.59028609
447419.076923077
0
1562499.66720916

i. Annual Regulated Expense


No
Komponen
1
Labor
2
Overhead
3
Supervision
4
Laboratory
5
General expense
6
Maintenance
7
Plant supplies
Total Ra

Harga (USD/tahun)
92307.6923076923
9230.7692307692
9230.7692307692
9230.7692307692
702345.596073392
61829.6117841445
9274.4417676217
893449.649625158

j. Profit Analysis
Profit BeforeProfit
Tax Before Tax = sales-raw material
109713.012460814
cost
Asumsi umur pabrik
10
Depresiasi
0,1 x FC
309148.058920723
Profit After Tax
Tax 50%
54856.5062304069
ROI

After Tax
Before Tax

(ROI)a
(ROI)b

1.7744
3.5489

After Tax
Before Tax

(POT)a
(POT)b

8.4930
7.3807

POT

DCFRR

FC WC C

1
1
1
1
WC S

....

(1 i )
(1 i ) 2
(1 i )3
(1 i )10
(1 i )10

Cash Flow (C)


profit after tax + finance + depresiasi =
FC
WC
SV
10% x FC
Dengan Goal Seek analysis =
i
399.99%
Ruas Kanan
Ruas Kiri
3864350.73645806
3864350.73650903
Selisih
-5.09736128151417E-005

BEP

BEP =

80.39 %

SDP

SDP =

33.72 %

FC WC C

1
1
1
(1 i ) (1 i ) 2 (1 i )3 ....

Harga (USD)
809288.112357913
315622.363819586
226600.671460216
250879.314830953
80928.8112357913
178043.384718741
80928.8112357913
445108.461796852
48557.2867414748
2435957.21819732
258972.195954532
275157.95820169
2970087.37235354
40464.4056178957
80928.8112357913
3091480.58920723

Harga Total (USD/tahun)


1096615.38461538
18448.2519692308
1.1766953088E-006

16.9537002925
1115080.59028609

Harga (USD/tahun)
1115080.59028609
92307.6923076923
9230.7692307692
61829.6117841445
9274.4417676217
1287723.10537631
9230.7692307692
9230.7692307692
46153.8461538462
447419.076923077
512034.461538462
309148.058920723
30914.8058920723
30914.8058920723
370977.670704867
2170735.23761964

Harga (USD/tahun)
59655.876923077
89483.8153846154
89483.8153846154
463722.088381084
702345.596073392
2873080.83369303

i )3

USD/tahun
tahun

Produksi
1292.544
Harga Produk 2307.6923076923
Sales
2982793.8461539

%
%

tahun
tahun

....

1
WC SV

(1 i )10
(1 i )10
827726.653532214 $
3091480.58920723 $
772870.147301807 $
309148.058920723 $

1
1
1
WC SV

....

2
3
10
(1 i )
(1 i )
(1 i )
(1 i )10

ton/tahun
USD/ton
USD/tahun

KECIPIR
a. Harga Alat
No
1
2
3
4
5
6
7
8
9
10

Alat
Rotary Drum Washer
Screen
Ball Mill
Screen
Ekstraktor
Rotary Drum Vaccum Filter
Tangki Penetralan
Centrifuge
Flash Dryer
Ball Mill
Total Purchased Cost

b. Perhitungan Fixed Capital


No
Komponen
1
Purchased Equipment
2
Purchased Equipment Installation
3
Instrumentation
4
Piping
5
Electrical
6
Building
7
Yard Improvements
8
Services Facilities
9
Land
TOTAL DIRECT PLANT COST (DPC)
10
Engineering and supervision
11
Construction Expenses
TOTAL DIRECT & INDIRECT PLANT COST
12
Contractor's Fee
13
Contingency
FIXED CAPITAL INVESTMENT

Harga (USD)
6495.5379179829
6156.7460579769
8145.8477025338
4051.3999988292
341600
101500
286500
18558.7156493153
29432.8125
3139.5
805580.559826638

%
1
0.39
0.28
0.31
0.1
0.22
0.1
0.55
0.06
0.32
0.34
0.05
0.1

c. Pekerja (Labor)
Misal perusahaan membutuhkan 50 pekerja
Labor per orang
2000000 Rp/bulan
1846.1538461539 USD/tahun
Labor total
92307.6923076923 USD/tahun
d. Raw Material
Komponen
Bungkil
Air
H2SO4

Kuantitas
805
22942.48
0.000000859

Harga satuan
12000
17
188

NaOH

0.0012649111

e. Perhitungan Manufacturing Cost


No
Komponen
1
Raw material
2
Labor
3
Supervision
4
Maintenance
5
Plant supplies
Direct Manufacturing Cost (DMC)
6
Payroll overhead
7
Laboratory
8
Plant overhead
9
Packaging dan shipping
Indirect Manufacturing Cost (IMC)
10
Depreciation
11
Property tax
12
Insurance
Fixed Manufacturing Cost (FMC)
Manufacturing Cost (MC)
f. General Expense
No
1
2
3
4

Komponen
Administration
Sales promotion
Research
Finance
General Expense (GE)
Total Production Cost (MC + GE)

g. Annual Fixed Expense


No
1
2
3

Komponen
Depreciation
Taxes
Insurance
Total Fa

h. Annual Variable Expense


No
Komponen
1
Raw material
2
Packaging & shipping
3
Royalties
Total Va

22000
Raw Material

10% Labor
2%FC
15% maintenance
10% Labor
10% Labor
50% Labor
15% Sales
10% FC
1% FC
1% FC

%
2% sales
3% sales
3% sales
20% WC + 10% FC

Harga (USD/tahun)
307731.773853776
30773.1773853776
30773.1773853776
369278.128624531

Harga (USD/tahun)
5895086.74699378
688564.8
0
6583651.54699378

i. Annual Regulated Expense


No
Komponen
1
Labor
2
Overhead
3
Supervision
4
Laboratory
5
General expense
6
Maintenance
7
Plant supplies
Total Ra

Harga (USD/tahun)
92307.6923076923
9230.7692307692
9230.7692307692
9230.7692307692
828832.220780664
61546.3547707552
9231.9532156133
1019610.52876703

j. Profit Analysis
Profit Before Tax
Profit Before Tax = sales-raw materia-3428262.05053919
Asumsi umur pabrik
10
Depresiasi
0,1 x FC
307731.773853776
Profit After Tax
Tax 50%
-1714131.02526959
ROI

After Tax
Before Tax

(ROI)a
(ROI)b

-55.70
-111.40

After Tax
Before Tax

(POT)a
(POT)b

-2.19
-0.99

POT

DCFRR

FC WC C

1
1
1
1
WC

....

(1 i )
(1 i ) 2
(1 i )3
(1 i )10
(1

Cash Flow (C)


profit after tax + finance + depresiasi =
FC
WC
SV
10% x FC
Dengan Goal Seek analysis =
i
3.9999
Ruas Kanan
Ruas Kiri
3846647.17312146
3846647.1731722
Selisih
-5.07398508489132E-005

BEP

BEP =

-24.94 %

SDP

SDP =

-11.30 %

Harga (USD)
805580.559826638
314176.418332389
225562.556751459
249729.973546258
80558.0559826638
177227.72316186
80558.0559826638
443069.307904651
48334.8335895983
2424797.48507818
257785.779144524
273897.390341057
2956480.65456376
40279.0279913319
80558.0559826638
3077317.73853776

Harga Total (USD/tahun)


5885169.23076923
9900.5625230769
1.176695309E-006

16.9537002925
5895086.74699378

Harga (USD/tahun)
5895086.74699378
92307.6923076923
9230.7692307692
61546.3547707552
9231.9532156133
6067403.51651861
9230.7692307692
9230.7692307692
46153.8461538462
688564.8
753180.184615384
307731.773853776
30773.1773853776
30773.1773853776
369278.128624531
7189861.82975852

Harga (USD/tahun)
91808.64
137712.96
137712.96
461597.660780664
828832.220780664
8018694.05053919

USD/tahun
tahun

Produksi
1989.187 ton/tahun
Harga Prod 2307.692 USD/ton
Sales
4590432 USD/tahun

%
%

tahun
tahun

....

1
WC SV

(1 i )10
(1 i )10
-944801.59 $
3077317.74 $
769329.43 $
309148.06 $

BUNGKIL KELAPA
a. Harga Alat
No
Alat
1
Rotary Drum Washer
2
Screen
3
Ball Mill
4
Screen
5
Ekstraktor
6
Rotary Drum Vaccum Filter
7
Tangki Penetralan
8
Centrifuge
9
Flash Dryer
10
Ball Mill
Total Purchased Cost

Harga (USD)
4654.1139165902
6156.7460579769
8145.8477025338
12943.7177491308
312500
101500
2537.2930506282
25909.9896071808
12468.75
1330
488146.458084041

b. Perhitungan Fixed Capital


No
Komponen
1
Purchased Equipment
2
Purchased Equipment Installation
3
Instrumentation
4
Piping
5
Electrical
6
Building
7
Yard Improvements
8
Services Facilities
9
Land
TOTAL DIRECT PLANT COST (DPC)
10
Engineering and supervision
11
Construction Expenses
TOTAL DIRECT & INDIRECT PLANT COST
12
Contractor's Fee
13
Contingency
FIXED CAPITAL INVESTMENT

%
1
0.39
0.28
0.31
0.1
0.22
0.1
0.55
0.06
0.32
0.34
0.05
0.1

c. Pekerja (Labor)
Misal perusahaan membutuhkan 50 pekerja
Labor per orang
2000000 Rp/bulan
1846.1538461539 USD/tahun
Labor total
92307.6923076923 USD/tahun
d. Raw Material
Komponen
Bungkil
Air
H2SO4

Kuantitas
500
170999.88
0.000000859

Harga satuan
2100
17
188

NaOH

0.0012649111

22000
Raw Material

e. Perhitungan Manufacturing Cost


No
Komponen
%
1
Raw material
2
Labor
3
Supervision
10% Labor
4
Maintenance
2%FC
5
Plant supplies
15% maintenance
Direct Manufacturing Cost (DMC)
6
Payroll overhead
10% Labor
7
Laboratory
10% Labor
8
Plant overhead
50% Labor
9
Packaging dan shipping
15% Sales
Indirect Manufacturing Cost (IMC)
10
Depreciation
10% FC
11
Property tax
1% FC
12
Insurance
1% FC
Fixed Manufacturing Cost (FMC)
Manufacturing Cost (MC)
f. General Expense
No
1
2
3
4

Komponen
Administration
Sales promotion
Research
Finance
20%
General Expense (GE)
Total Production Cost (MC + GE)

g. Annual Fixed Expense


No
1
2
3

Komponen
Depreciation
Taxes
Insurance
Total Fa

h. Annual Variable Expense


No
Komponen
1
Raw material
2
Packaging & shipping
3
Royalties
Total Va

%
2% sales
3% sales
3% sales
WC + 10% FC

Harga (USD/tahun)
186471.946988104
18647.1946988104
18647.1946988104
223766.336385724

Harga (USD/tahun)
713502.286532238
291699.692307692
0
1005201.97883993

i. Annual Regulated Expense


No
Komponen
1
Labor
2
Overhead
3
Supervision
4
Laboratory
5
General expense
6
Maintenance
7
Plant supplies
Total Ra

Harga (USD/tahun)
92307.6923076923
9230.7692307692
9230.7692307692
9230.7692307692
435281.089712925
37294.3893976207
5594.1584096431
598169.637520188

j. Profit Analysis
Profit Before Tax Profit Before Tax = sales-raw ma 71372.816484926
Asumsi umur pabrik
10
Depresiasi
0,1 x FC
186471.946988104
Profit After Tax
Tax 50%
35686.408242463
ROI

After Tax
Before Tax

(ROI)a
(ROI)b

-55.7021136883
-111.4042273765

(POT)a
(POT)b

-2.1880826056
-0.9861521811

POT

After Tax
Before Tax
DCFRR

FC WC C

1
1
1

(1 i )
(1 i ) 2
(1 i ) 3

Cash Flow (C)


profit after tax + finance + depresiasi =
FC
WC
SV
10% x FC
Dengan Goal Seek analysis =
i
3.9999
Ruas Kanan
Ruas Kiri
2330899.337321
2330899.33735129
Selisih
-3.07457521557808E-005

BEP

BEP =

77.4310049849 %

SDP

SDP =

34.4604890437 %

Harga (USD)
488146.458084041
190377.118652776
136681.008263531
151325.402006053
48814.6458084041
107392.220778489
48814.6458084041
268480.551946222
29288.7874850424
1469320.83883296
156206.866586893
165969.795748574
1791497.50116843
24407.322904202
48814.6458084041
1864719.46988104

Harga Total (USD/tahun)


639692.307692308
73793.0251384615
1.1766953088E-006

16.9537002925
713502.286532238

Harga (USD/tahun)
713502.286532238
92307.6923076923
9230.7692307692
37294.3893976207
5594.1584096431
857929.295877964
9230.7692307692
9230.7692307692
46153.8461538462
291699.692307692
356315.076923077
186471.946988104
18647.1946988104
18647.1946988104
223766.336385724
1438010.70918676

Harga (USD/tahun)
38893.2923076923
58339.9384615385
58339.9384615385
279707.920482155
435281.089712925
1873291.79889969

USD/tahun
tahun

Produksi
Harga Produk
Sales

842.688
2307.692
1944665

ton/tahun
USD/ton
USD/tahun

%
%

tahun
tahun

1
1
1

....

(1 i ) 2
(1 i ) 3
(1 i )10
501866.275712722 $
1864719.46988104 $
466179.867470259 $
309148.058920723 $

WC SV
(1 i )10

C SV
1 i )10