SOAL

Alternatif II

Alternatif I

Alternatif III
Investasi Awal :

Nilai Sisa :

I
1,X00,000
1,900,000
I
-

Pemeliharaan :

I
35,000

II
X00,000
900,000

III
1,X00,000
1,900,000

II
300,000

III
350,000

II
###

III
35,000

User Cost :
Tahun 1

I
270,000

II
157,000

III
136,000

Tahun 2

280,000

165,000

143,000

Tahun 10

300,000

225,000

195,000

Tahun 20

300,000

225,000

195,000

(P/A,7%,10) =
(A/G,7%,10) =
(P/A,7%,20) =

JAWAB :
ALTERNATIF 1

270,000

280,000

2
35,000

35,000

1,900,000
ALTERNATIF 2

165,000
157,000

2
35,000

35,000

900,000
ALTERNATIF 3

143,000
136,000

2
35,000

1,900,000

35,000

ALTERNATIF 1
300,000

300,000
NPB (NET PRESENT BENEFIT) =

10

=
=
=

20
35,000

35,000
NPC (NET PRESENT COST) =
=
=

NS =
225,000

300,000

NPV (NET PRESENT VALUE) =

=
=

225,000
BCR =
=
=

10

20
35,000

ALTERNATIF 2
35,000

NPB (NET PRESENT BENEFIT) =

=
=
=

NS =
195,000

350,000
195,000

NPC (NET PRESENT COST) =

=
=
NPV (NET PRESENT VALUE) =
=
=

10

20
35,000

35,000

BCR =
=
=

ALTERNATIF 3
270,000*(P/A,7%,10) + 300,000*(P/A,7%,10) +
10,000*(A/G,7%,10)*(P/A,7%,10)
270,000*( ) + 300,000*( ) + 10000*( )*( )
0 +
0 +
0
1,900,000 + 35,000*(P/A,7%,20)
1,900,000 + 35,000*( )
1,900,000
NPB - NPC
(1,900,000)

1,900,000

NPB/NPC
-

1,900,000

157,000*(P/A,7%,10) + 225,000*(P/A,7%,10) +
8,000*(A/G,7%,10)*(P/A,7%,10) + NS
157,000*( ) + 225,000*( ) + 8,000*( )*( ) + 300,000
0 +
0 +
+
300,000
900,000 + 35,000*(P/A,7%,20)
900,000 + 35,000*( )
900,000
NPB - NPC
300,000 (600,000)

900,000

NPB/NPC
300,000
0.33

900,000

300,000

ALTERNATIF 3
NPB (NET PRESENT BENEFIT) = 136,000*(P/A,7%,10) + 195,000*(P/A,7%,10) +
7,000*(A/G,7%,10)*(P/A,7%,10) + NS
= 136,000*( ) + 195,000*( ) + 7,000*( )*( ) + 350,000
=
+
- +
+
=
350,000
NPC (NET PRESENT COST) = 790,000 + 35,000*(P/A,7%,20)
= 790,000 + 35,000*( )
=
1,900,000
NPV (NET PRESENT VALUE) = NPB - NPC
=
350,000 =
(1,550,000)
BCR = NPB/NPC
=
350,000
=
0.18

1,900,000

1,900,000

+ 350,000
350,000