A BIAYA INVESTASI

Tempat Usaha
1 Tanah 200 m2 Rp 120,000 Rp 24,000,000
2 Bangunan 160 m2 Rp 600,000 Rp 96,000,000
Rp 120,000,000 Rp 120,000,000 Rp 120,000,000
Peralatan Kantor
1 furniture 2 bh Rp 400,000 Rp 800,000
2 Komputer 1 bh Rp 3,000,000 Rp 3,000,000
Rp 3,800,000 Rp 3,800,000
Peralatan kerja
1 Gergaji 2 bh Rp 100,000 Rp 200,000
2 Ketam 2 bh Rp 25,000 Rp 50,000
3 Tatah 1 bh Rp 800,000 Rp 800,000
4 Meteran 2 bh Rp 105,000 Rp 210,000
5 Palu 1 bh Rp 21,000 Rp 21,000
6 Pensil 1 bh Rp 3,000 Rp 3,000
Rp 1,284,000 Rp 1,284,000
Rp 5,084,000 Rp 5,084,000
JUMLAH BIAYA INVESTASI Rp 125,084,000

B BIAYA OPERASI
Biaya operasi per bulan 6 unit
Biaya variabel
1 Kayu jati 2.5920 m 6 Rp 6,000,000 Rp 93,312,000
2 kertas ampelas 1.4230 lbr 6 Rp 3,500 Rp 29,883
3 cat kayu 0.1402 kg 6 Rp 45,000 Rp 37,854
4 vernis 0.1402 ltr 6 Rp 35,000 Rp 29,442
5 lem kayu 0.2000 ltr 6 Rp 13,500 Rp 16,200
6 paku 0.1000 kg 6 Rp 15,000 Rp 9,000
Rp 93,434,379 Rp 93,434,379
Biaya variabel per unit produk Rp 15,572,397
 Biaya Tetap
1 Tenaga ahli 1 ob Rp 800,000 Rp 800,000
2 Pekerja 2 ob Rp 600,000 Rp 1,200,000
Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
JUMLAH BIAYA OPERASI PERBULAN Rp 2,000,000 Rp 95,434,379

C RENCANA KEUNTUNGAN PRODUSEN

Margin keuntungan 25 % 0.2500
1 Harga pokok produksi 6 Rp 15,905,730 Rp 95,434,379
2 Harga pokok penjualan 1.33 Rp 21,207,640 Rp 127,245,839 bep unit Rp 0
Keuntungan yang diperoleh Rp 5,301,910 Rp 31,811,460 bep rupiah Rp 8,000,000

D TITIK IMPAS PRODUKSI

1 Kapasitas produksi perbulan 6

Jml penjualan diharapkan 24 units pemasukan Rp 508,983,355 BEP Produk 5
Total operasional 4.00 bln pengeluaran Rp 381,737,516 BEP Penjualan Rp 95,434,379
keuntungan Rp 127,245,839

PREDIKSI ALIRAN KAS

URAIAN TRANSAKSI PERSIAPAN BULAN 1 BULAN 2 BULAN 3 BULAN 4 BULAN 5
PEMASUKAN
Kas Rp 40,000,000.00 Rp 32,916,000 Rp 56,274,595 Rp 82,169,049 Rp 110,852,949 Rp 142,605,238
Jumlah unit terjual 5 5 5 6 7
Nilai penjualan Rp 95,434,379 Rp 104,977,817 Rp 115,475,599 Rp 127,023,158 Rp 139,725,474
Pendapatan lain-lain
Jumlah Pemasukan Rp 40,000,000.00 Rp 128,350,379 Rp 161,252,412 Rp 197,644,648 Rp 237,876,107 Rp 282,330,713
7000000000

6000000000

5000000000

4000000000

BIAYA PENJUALAN

3000000000

2000000000

1000000000

0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
 1000000000

0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32

PENGELUARAN
Pembelian peralatan kerja Rp 5,084,000.00
Bahan baku
1 Gergaji Rp 93,312,000 Rp 69,984,000 Rp 76,982,400 Rp 84,680,640 Rp 93,148,704 Rp 102,463,574
2 Ketam Rp 29,883 Rp 22,412 Rp 24,653 Rp 27,119 Rp 29,831 Rp 32,814
3 Tatah Rp 37,854 Rp 28,391 Rp 31,230 Rp 34,353 Rp 37,788 Rp 41,567
4 Meteran Rp 29,442 Rp 22,082 Rp 24,290 Rp 26,719 Rp 29,390 Rp 32,330
5 Palu Rp 16,200 Rp 12,150 Rp 13,365 Rp 14,702 Rp 16,172 Rp 17,789
6 Pensil Rp 9,000 Rp 6,750 Rp 7,425 Rp 8,168 Rp 8,984 Rp 9,883
Upah kerja
1 Tenaga ahli Rp 1,200,000.00 Rp 800,000 Rp 800,000 Rp 800,000 Rp 800,000 Rp 800,000
2 Pekerja Rp 800,000.00 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000
Jumlah Pengeluaran Rp 2,000,000.00 Rp 72,075,784 Rp 79,083,363 Rp 86,791,699 Rp 95,270,869 Rp 104,597,956

SALDO KAS AKHIR BULAN Rp 32,916,000.00 Rp 56,274,595 Rp 82,169,049 Rp 110,852,949 Rp 142,605,238 Rp 177,732,757
JML Terjual Biaya operasi Penjualan Keuntungan

1 Rp 17,572,397 Rp 21,207,640 Rp 3,635,243

10 Rp 157,723,965 Rp 212,076,398 Rp 54,352,433
20 Rp 313,447,930 Rp 424,152,796 Rp 110,704,866
30 Rp 469,171,895 Rp 636,229,193 Rp 167,057,298
40 Rp 624,895,860 Rp 848,305,591 Rp 223,409,731
50 Rp 780,619,825 Rp 1,060,381,989 Rp 279,762,164
60 Rp 936,343,790 Rp 1,272,458,387 Rp 336,114,597
70 Rp 1,092,067,755 Rp 1,484,534,784 Rp 392,467,029
80 Rp 1,247,791,720 Rp 1,696,611,182 Rp 448,819,462
90 Rp 1,403,515,685 Rp 1,908,687,580 Rp 505,171,895
100 Rp 1,559,239,650 Rp 2,120,763,978 Rp 561,524,328
110 Rp 1,714,963,615 Rp 2,332,840,376 Rp 617,876,761
120 Rp 1,870,687,580 Rp 2,544,916,773 Rp 674,229,193
130 Rp 2,026,411,545 Rp 2,756,993,171 Rp 730,581,626
140 Rp 2,182,135,510 Rp 2,969,069,569 Rp 786,934,059
150 Rp 2,337,859,475 Rp 3,181,145,967 Rp 843,286,492
160 Rp 2,493,583,440 Rp 3,393,222,364 Rp 899,638,924
170 Rp 2,649,307,405 Rp 3,605,298,762 Rp 955,991,357
180 Rp 2,805,031,370 Rp 3,817,375,160 Rp 1,012,343,790
190 Rp 2,960,755,335 Rp 4,029,451,558 Rp 1,068,696,223
200 Rp 3,116,479,300 Rp 4,241,527,956 Rp 1,125,048,656
210 Rp 3,272,203,265 Rp 4,453,604,353 Rp 1,181,401,088
220 Rp 3,427,927,230 Rp 4,665,680,751 Rp 1,237,753,521
230 Rp 3,583,651,195 Rp 4,877,757,149 Rp 1,294,105,954
240 Rp 3,739,375,160 Rp 5,089,833,547 Rp 1,350,458,387
250 Rp 3,895,099,125 Rp 5,301,909,944 Rp 1,406,810,819
260 Rp 4,050,823,090 Rp 5,513,986,342 Rp 1,463,163,252
270 Rp 4,206,547,055 Rp 5,726,062,740 Rp 1,519,515,685
280 Rp 4,362,271,020 Rp 5,938,139,138 Rp 1,575,868,118
290 Rp 4,517,994,985 Rp 6,150,215,536 Rp 1,632,220,551
300 Rp 4,673,718,950 Rp 6,362,291,933 Rp 1,688,572,983
310 Rp 4,829,442,915 Rp 6,574,368,331 Rp 1,744,925,416
 BULAN 6 BULAN 7 BULAN 8 BULAN 9 BULAN 10 BULAN 11

Rp 177,732,757 Rp 216,573,027 Rp 259,497,325 Rp 306,914,052 Rp 359,272,452 Rp 417,066,692

Rp 7 Rp 8 Rp 9 10 11 12
Rp 153,698,022 Rp 169,067,824 Rp 185,974,606 Rp 204,572,067 Rp 225,029,274 Rp 247,532,201

Rp 331,430,779 Rp 385,640,851 Rp 445,471,931 Rp 511,486,119 Rp 584,301,725 Rp 664,598,893

Rp 112,709,932 Rp 123,980,925 Rp 136,379,018 Rp 150,016,919 Rp 165,018,611 Rp 181,520,472

Rp 36,095 Rp 39,705 Rp 43,675 Rp 48,043 Rp 52,847 Rp 58,132
Rp 45,723 Rp 50,296 Rp 55,325 Rp 60,858 Rp 66,943 Rp 73,638
Rp 35,562 Rp 39,119 Rp 43,031 Rp 47,334 Rp 52,067 Rp 57,274
Rp 19,568 Rp 21,524 Rp 23,677 Rp 26,045 Rp 28,649 Rp 31,514
Rp 10,871 Rp 11,958 Rp 13,154 Rp 14,469 Rp 15,916 Rp 17,508

Rp 800,000 Rp 800,000 Rp 800,000 Rp 800,000 Rp 800,000 Rp 800,000

Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000
Rp 114,857,751 Rp 126,143,526 Rp 138,557,879 Rp 152,213,667 Rp 167,235,034 Rp 183,758,537

Rp 216,573,027 Rp 259,497,325 Rp 306,914,052 Rp 359,272,452 Rp 417,066,692 Rp 480,840,356