TABEL KOMPONEN BIAYA INVESTASI

NO JENIS BIAYA NILAI (Rp) PENYUSUTAN

1 Perijinan Usaha 32,000,000.00 0%

2 Sewa Lahan 1,000,000.00 0%
3 Bangunan 65,000,000.00 15%
4 Mesin/Peralatan 150,000,000.00 0.17%
Total 248,000,000.00
 TABEL KOMPONEN BIAYA OPERASIONAL

HARGA SATUAN NILAI/HARI NILAI/BULAN NILAI/TAHUN

NO INPUT SATUAN JUMLAH
(Rp) (Rp) (Rp) (Rp)
1 Bahan Baku
* Singkong Gajah Kg 10,000.00 800.00 8,000,000.00 200,000,000.00 2,400,000,000.00
Sub Jumlah 1 8,000,000.00 200,000,000.00 2,400,000,000.00
2 Sumber Daya Manusia
*Direktur Perusahaan OB 1.00 3,000,000.00 120,000.00 3,000,000.00 36,000,000.00
*Kepala Divisi Produksi OB 1.00 2,500,000.00 100,000.00 2,500,000.00 30,000,000.00
*Kepala Divisi Perkebunan OB 1.00 2,500,000.00 100,000.00 2,500,000.00 30,000,000.00
*Kepala Divisi Pemasaran OB 1.00 2,500,000.00 100,000.00 2,500,000.00 30,000,000.00
*Tenaga Kerja Tetap OB 8.00 2,250,000.00 720,000.00 18,000,000.00 216,000,000.00
*Tenaga Kerja Borong (org/kg) Kg 10,000.00 150.00 1,500,000.00 37,500,000.00 450,000,000.00
Sub Jumlah 2 2,640,000.00 66,000,000.00 792,000,000.00
3 Overhead
*Bahan Bakar Minyak (solar) Ltr 75.00 10,000.00 750,000.00 18,750,000.00 225,000,000.00
*Pemeliharaan/Penyusutan Ls 1.00 25,500,000.00 85,000.00 2,125,000.00 25,500,000.00
*Transportasi Ls 1.00 4,000,000.00 160,000.00 4,000,000.00 48,000,000.00
Sub Jumlah 3 995,000.00 24,875,000.00 298,500,000.00

JUMLAH TOTAL ( 1 + 2 + 3 ) 11,635,000.00 290,875,000.00 3,490,500,000.00

 TABEL PROYEKSI PENDAPATAN
Asumsi Harga 01
HARGA SATUAN NILAI/HARI NILAI/BULAN NILAI/TAHUN
NO URAIAN SATUAN VOLUME
(Rp) (Rp) (Rp) (Rp)

1 Penjualan
* Penjualan Tepung Tapioka Ton 2.80 4,300,000.00 12,040,000.00 301,000,000.00 3,612,000,000.00
* Penjualan Onggok Ton 1.60 1,400,000.00 2,240,000.00 56,000,000.00 672,000,000.00

Total Penjualan 14,280,000.00 357,000,000.00 4,284,000,000.00

2 Pengeluaran
* Komponen Biaya Investasi Ls 1.00 826,666.67 20,666,666.67 248,000,000.00
* Komponen Biaya Operasional Ls 1.00 11,635,000.00 290,875,000.00 3,490,500,000.00

Total Pengeluaran 12,461,666.67 311,541,666.67 3,738,500,000.00

Total Pendapatan 1,818,333.33 45,458,333.33 545,500,000.00

 5.7. PROYEKSI BREAK EVEN POINT (BEP)

Bulan
No Uraian
1 2 3 4 5 6 7
A Penerimaan 357,000,000.00 357,000,000.00 357,000,000.00 357,000,000.00 357,000,000.00 357,000,000.00 357,000,000.00
B Pengeluaran 299,266,498.40 299,266,498.40 299,266,498.40 299,266,498.40 299,266,498.40 299,266,498.40 299,266,498.40
a. Biaya Ops 290,875,000.00 290,875,000.00 290,875,000.00 290,875,000.00 290,875,000.00 290,875,000.00 290,875,000.00
b. Penyusutan 5,594,332.26 5,594,332.26 5,594,332.26 5,594,332.26 5,594,332.26 5,594,332.26 5,594,332.26
c. Angsuran Pokok 0.00 0.00 0.00 0.00 0.00 0.00 0.00
d. Angsuran Margin Pembiayaan 2,797,166.13 2,797,166.13 2,797,166.13 2,797,166.13 2,797,166.13 2,797,166.13 2,797,166.13
C R/L Sebelum Pajak 57,733,501.60 57,733,501.60 57,733,501.60 57,733,501.60 57,733,501.60 57,733,501.60 57,733,501.60
D Pajak 15% 8,660,025.24 8,660,025.24 8,660,025.24 8,660,025.24 8,660,025.24 8,660,025.24 8,660,025.24
E Laba Setelah Pajak 49,073,476.36 49,073,476.36 49,073,476.36 49,073,476.36 49,073,476.36 49,073,476.36 49,073,476.36
F BEP ( Break Even Point ) 45,916,666.67 45,916,666.67 45,916,666.67 45,916,666.67 45,916,666.67 45,916,666.67 45,916,666.67
 Bulan
Jumlah
8 9 10 11 12
357,000,000.00 357,000,000.00 357,000,000.00 357,000,000.00 357,000,000.00 4,284,000,000.00
299,266,498.40 299,266,498.40 299,266,498.40 299,266,498.40 299,266,498.40 3,591,197,980.76
290,875,000.00 290,875,000.00 290,875,000.00 290,875,000.00 290,875,000.00 3,490,500,000.00
5,594,332.26 5,594,332.26 5,594,332.26 5,594,332.26 5,594,332.26 67,131,987.18
0.00 0.00 0.00 0.00 0.00 0.00
2,797,166.13 2,797,166.13 2,797,166.13 2,797,166.13 2,797,166.13 33,565,993.59
57,733,501.60 57,733,501.60 57,733,501.60 57,733,501.60 57,733,501.60 692,802,019.24
8,660,025.24 8,660,025.24 8,660,025.24 8,660,025.24 8,660,025.24 103,920,302.89
49,073,476.36 49,073,476.36 49,073,476.36 49,073,476.36 49,073,476.36 588,881,716.35
45,916,666.67 45,916,666.67 45,916,666.67 45,916,666.67 45,916,666.67 551,000,000.00