Professional Documents
Culture Documents
ID =
Sehingga Diperoleh
d). Biaya Pengeluaran Umum
1. Biaya Administrasi
2. Biaya distribusi dan penjualan
3. Biaya R dan D
Biaya Pengeluaran Umum GE
Investasi Pabrik
Investasi Mula-mula (TCI)
Modal Sendiri
Modal Pinjaman
Rp13,517,906,709
Rp3,379,476,677
Rp5,542,341,751
Rp10,814,325,368
Rp2,703,581,342
Rp35,957,631,847
Rp3,595,763,185
Rp39,553,395,032
Rp395,533,950
Rp39,948,928,982
Rp5,992,339,347
Rp10,138,430,032
Rp8,110,744,026
Rp1,622,148,805
Rp675,895,335
Rp66,488,486,528
Rp23,270,970,285
Rp24,600,740,015
Rp2,659,539,461
Rp15,292,351,901
0,1FCI 0,1FCI
Rp65,823,601,663 +
0,1FCI
Rp132,312,088,190 +
Rp147,013,431,323
Rp172,956,978,027
Rp80,524,944,795
Rp25,943,546,704
Rp103,774,186,816
Rp69,182,791,211
Rp 22,885,182,418,281
Rp 3,650,400,000
Rp 365,040,000
Rp14,836,186,332
Rp10,290,940,193
Rp735,067,156.61
Rp 730,080,000
0,03TPC
Rp 22,915,790,131,962 + 0,03TPC
Rp14,701,343,132
Rp2,940,268,626
Rp1,470,134,313
Rp8,820,805,879
Rp27,932,551,951 27932551951
+ Rp27,932,551,951 +0,08TPC
+0,08TPC
TPC
TPC
TPC
TPC
MC+GE
Rp 22,943,722,683,913 +0,08TPC +19%TPC
Rp 22,943,722,683,913
Rp31,429,757,101,251
Rp1,257,190,284,050
Rp3,142,975,710,125
Rp1,571,487,855,063
Rp5,971,653,849,238
Rp172,956,978,027
Rp103,774,186,816
Rp69,182,791,211
Rp31,429,757,101,251
rdasarkan discounted cash flow
Rp25,143,805,681,001
Rp28,286,781,391,126
Rp31,429,757,101,251
= Rp14,075,238,872
= Rp83,258,030,082
Rp103,774,186,816
98742430820323
Rp74,056,823,115,242
Harga 2024
7706310.41201762
133470913.356317
86897988.7602819
102322927.173885
594612804.709374
70876831.6362291
1460693439.66756
905759025.670097
24862107.0366872
24862107.0366872
38010660.1473833
76674389.4186079
2393876.1572511 Harga Biaya Utilitas
2393876.1572511 Kebutuhan bahan bakar
1195516.81829075 Jenis bahan bakar
1192792.73598238 Kebutuhan bahan bakar
1192792.73598238
2393876.1572511
1100055.49913656 Harga bahan bakar/l
1327220.27598238 Harga bahan bakar/tahun
2165290.12007048
59456.0573392071
1100055.49913656
67746.7426255507 Harga Bahan Baku Proses
364425726.872247 1. metanol
1567031.13574668 Kebutuhan
247671449.807789
3188725.11013216
4160184992.90734 Harga dollar/kg
Harga/kg
harga kg/tahun
2. alumina
Kebutuhan
Harga dollar/kg
Harga/kg
harga kg/tahun
Harga Total Bahan Baku
Harga dollar/kg
Harga/kg
harga kg/tahun
Harga dollar/kg
Harga/kg
harga kg/tahun
3. NaOH
Kebutuhan
Harga dollar/kg
Harga/kg
harga kg/tahun
4. NaCl
Kebutuhan
Harga dollar/kg
Harga/kg
harga kg/tahun
5. Kaporit
Kebutuhan
Harga dollar/kg
Harga/kg
harga kg/tahun
Harga Dollar/kg
Harga/kg
Harga kg/tahun
Rp34,591,395,605
Rp39,088,277,034
Rp9,578,357,443
lt/jam
lt/hari
lt/tahun
Solar
= 364 lt/jam
= 8730 lt/hari
= 2880813 lt/tahun
= 5150
= 14836186332
= 73034 kg/jam
= 1752822 kg/hari
= 578431232 kg/tahun
= 1.524
= 39368
= 22771680752399
= 150 kg/jam
= 3600 kg/hari
= 1188000 kg/tahun
= 1.247
= 92380
= 109747440000
= 22881428192399
= 1.775 kg/jam
= 42.6 kg/hari
= 14058 kg/tahun
= 0.23
= 3319.36
= 46663562.88
= 0.959 kg/jam
= 23.016 kg/hari
= 7595.28 kg/tahun
= 0.873
= 12599.136
= 95693965.67808
= 33.319 kg/jam
= 799.656 kg/hari
= 263886.48 kg/tahun
= 0.58
= 8370.56
= 2208877614.0288
= 24.208 kg/jam
= 580.992 kg/hari
= 191727.36 kg/tahun
= 0.382
= 5513.024
= 1056997537.13664
= 1.848 kg/jam
= 44.352 kg/hari
= 14636.16 kg/tahun
= 1.638
= 23639.616
= 345993202.11456
= 22885182418281
= 50539.4662 kg/jam
= 1212947.1888 kg/hari
= 400272572.304 kg/tahun
= 5.543
= 256281
= 102582255102641
= Rp 304,200,000
= Rp 3,650,400,000
(Icis.com)
E.9 Perhitungan Internal rate of Return (IRR)
Internal rate of Return (IRR) berdasarkan discounted cash flow adalah suatu tingkat bunga tertentu
dimana seluruh penerimaan akan tepat menutup seluruh jumlah pengeluaran modal. Cara yang d
dengan trial i, yaitu laju bunga sehingga memenuhi persamaan berikut:
CF
Keterangan: (1 i) n
n = tahun
CF = cash flow pada tahun ke-n
Dari perhitungan diperoleh nilai i = 47,34 % per tahun. Harga i yang diperoleh lebih besar dari harga i untu
Hal ini menunjukkan bahwa pabrik layak untuk didirikan dengan kondisi tingkat bunga bank sebesar 13%.
E.10 Waktu Pengembalian Modal (Payout Time, POT)
Untuk menghitung waktu pengembalian modal, maka dihitung akumulasi modal sebagai berikut:
Rp1,400,000,000,000
Rp1,200,000,000,000
Rp1,000,000,000,000
Rp800,000,000,000
Rp600,000,000,000
Rp400,000,000,000
Rp200,000,000,000
Rp-
0% 10% 20% 30% 40% 50% 60% 70
8.090112
2
3 0.409842407
414,997,074,883
6,520,806,054,592
10,360,556,911,177 POT =
total modal
laba
depresiasi
POT
ah 2,3 tahun.
2637966896453
BEP =
SVC TC
Rp 929,242,918,125 Rp 957,175,470,076
Rp 929,242,918,125 Rp 3,246,801,907,949
Rp 929,242,918,125 Rp 5,536,428,345,822
Rp 929,242,918,125 Rp 7,826,054,783,695
Rp 929,242,918,125 Rp 10,115,681,221,568
Rp 929,242,918,125 Rp 12,405,307,659,441
Rp 929,242,918,125 Rp 14,694,934,097,314
Rp 929,242,918,125 Rp 16,984,560,535,187
Rp 929,242,918,125 Rp 19,274,186,973,060
Rp 929,242,918,125 Rp 21,563,813,410,934
Rp 929,242,918,125 Rp 23,853,439,848,807
NT (BEP)
SVC
TC
S
FC
356906906741
356906906742
713,813,813,484
1.3333333333
0.0350532781
0.3807079111
S
Rp -
Rp 10,258,225,510,264
Rp 20,516,451,020,528
Rp 30,774,676,530,792
Rp 41,032,902,041,056
Rp 51,291,127,551,321
Rp 61,549,353,061,585
Rp 71,807,578,571,849
Rp 82,065,804,082,113
Rp 92,324,029,592,377
Rp 102,582,255,102,641
BEP
39.0%
Discounted cash flow Pabrik Metil Salisilat
INVESTASI
Tahun ke Kapasitas Modal Sendiri Mod
Pengeluaran Jumlah Akumulasi Pengeluaran Bunga
1 2 3 4 5
-2 0% 107,072,072,022 107,072,072,022 107,072,072,022 71,381,381,348 0
-1 0% 107,072,072,022 107,072,072,022 214,144,144,045 71,381,381,348 9,279,579,57
0 0% 0 214,144,144,045 19,765,504,49
1 80%
2 90%
3 100%
4 100%
5 100%
6 100%
7 100%
8 100%
9 100%
10 100%
11 100%
12 100%
13 100%
14 100%
15 100%
16 100%
17 100%
18 100%
19 90%
20 80%
Total
INVESTASI
Investasi Total Sisa Pinjaman
Modal Pinjaman Pengembalian
Bunga Jumlah Akumulasi (3 ) + ( 7) Pinjaman ( 7) - ( 9 )
5 6 7 8 9 10
0 71,381,381,348 71,381,381,348 178,453,453,371 0
9,279,579,575 80,660,960,924 152,042,342,272 366,186,486,317 0
19,765,504,495 19,765,504,495 171,807,846,767 385,951,990,812 0 171,807,846,767
17,180,784,677 154,627,062,090
17,180,784,677 137,446,277,414
17,180,784,677 120,265,492,737
17,180,784,677 103,084,708,060
17,180,784,677 85,903,923,384
17,180,784,677 68,723,138,707
17,180,784,677 51,542,354,030
17,180,784,677 34,361,569,353
17,180,784,677 17,180,784,677
17,180,784,677 0
Bunga dari Sisa
Hasil Penjualan Biaya Operasi Depresiasi Pinjaman
(13%) x (10)
11 12 13 14
0% 0
0% 0
0% 0 0
7,106,537,246,054 3,004,598,476,066 30,337,087,073 22,335,020,080
7,994,854,401,811 3,380,173,285,574 30,337,087,073 20,101,518,072
8,883,171,557,568 3,755,748,095,082 30,337,087,073 17,868,016,064
8,883,171,557,568 3,755,748,095,082 30,337,087,073 15,634,514,056
8,883,171,557,568 3,755,748,095,082 30,337,087,073 13,401,012,048
8,883,171,557,568 3,755,748,095,082 30,337,087,073 11,167,510,040
8,883,171,557,568 3,755,748,095,082 30,337,087,073 8,934,008,032
8,883,171,557,568 3,755,748,095,082 30,337,087,073 6,700,506,024
8,883,171,557,568 3,755,748,095,082 30,337,087,073 4,467,004,016
8,883,171,557,568 3,755,748,095,082 30,337,087,073 2,233,502,008
8,883,171,557,568 3,755,748,095,082 30,337,087,073 -
8,883,171,557,568 3,755,748,095,082 30,337,087,073
8,883,171,557,568 3,755,748,095,082 30,337,087,073
8,883,171,557,568 3,755,748,095,082 30,337,087,073
8,883,171,557,568 3,755,748,095,082 30,337,087,073
8,883,171,557,568 3,755,748,095,082 30,337,087,073
8,883,171,557,568 3,755,748,095,082 30,337,087,073
8,883,171,557,568 3,755,748,095,082 30,337,087,073
7,994,854,401,811 3,380,173,285,574 30,337,087,073
7,106,537,246,054 3,004,598,476,066 30,337,087,073
606,741,741,460
Laba Laba
Net Cash Flow
Sebelum pajak Pajak Sesudah pajak
(11)-(12)-(13)-(14) 25% ( >200 juta) (15) - (16) (13+17)
15 16 17 18
0 0 0 0
0 0 0 0
0 0 0 0
4,049,266,662,836 1,012,316,665,709 3,036,949,997,127 3,067,287,084,200
4,564,242,511,092 1,141,060,627,773 3,423,181,883,319 3,453,518,970,392
5,079,218,359,349 1,269,804,589,837 3,809,413,769,512 3,839,750,856,585
5,081,451,861,357 1,270,362,965,339 3,811,088,896,018 3,841,425,983,091
5,083,685,363,365 1,270,921,340,841 3,812,764,022,524 3,843,101,109,597
5,085,918,865,373 1,271,479,716,343 3,814,439,149,030 3,844,776,236,103
5,088,152,367,381 1,272,038,091,845 3,816,114,275,536 3,846,451,362,609
5,090,385,869,389 1,272,596,467,347 3,817,789,402,042 3,848,126,489,115
5,092,619,371,397 1,273,154,842,849 3,819,464,528,548 3,849,801,615,621
5,094,852,873,405 1,273,713,218,351 3,821,139,655,053 3,851,476,742,127
5,097,086,375,413 1,274,271,593,853 3,822,814,781,559 3,853,151,868,632
5,097,086,375,413 1,274,271,593,853 3,822,814,781,559 3,853,151,868,632
5,097,086,375,413 1,274,271,593,853 3,822,814,781,559 3,853,151,868,632
5,097,086,375,413 1,274,271,593,853 3,822,814,781,559 3,853,151,868,632
5,097,086,375,413 1,274,271,593,853 3,822,814,781,559 3,853,151,868,632
5,097,086,375,413 1,274,271,593,853 3,822,814,781,559 3,853,151,868,632
5,097,086,375,413 1,274,271,593,853 3,822,814,781,559 3,853,151,868,632
5,097,086,375,413 1,274,271,593,853 3,822,814,781,559 3,853,151,868,632
4,584,344,029,164 1,146,086,007,291 3,438,258,021,873 3,468,595,108,946
4,071,601,682,916 1,017,900,420,729 3,053,701,262,187 3,023,364,175,114
9.87424308203225E+13 24685607705080.6 74056823115241.9
Cummulative Net Cash Flow IRR
19 20
0
0
0
3,067,287,084,200
6,520,806,054,592
10,360,556,911,177
14,201,982,894,267
18,045,084,003,864
21,889,860,239,967
25,736,311,602,575
29,584,438,091,690 100.00%
33,434,239,707,310
37,285,716,449,437
41,138,868,318,069
44,992,020,186,702
48,845,172,055,334
52,698,323,923,967
56,551,475,792,599
60,404,627,661,232
64,257,779,529,864
68,110,931,398,497
71,579,526,507,443
74,602,890,682,556
LAMPIRAN E
PERHITUNGAN ASPEK EKONOMI
HARGA PERALATAN
Harga alat sekarang =
Harga peralatan setiap saat akan berubah tergantung pada perubahan ekonomi.
Apabila alat pada beberapa tahun yang lalu diketahui, maka harga alat pada masa sekarang
dapat ditaksir dengan menggunakan Marshall and Swift Equipment Cost Index.
Besarnya harga alat dapat dinyatakan sebagai berikut:
Dengan metode Least Square (Peter & Timmerhaus Ed 4, hal 760–761) dapat dilakukan
penaksiran index harga rata-rata pada akhir tahun 2010. penyelesaian dengan Least Square
menghasilkan persamaan:
y a b (x - x)
Keterangan:
a= ,yharga rata-rata y
b=
(x - x )(y - y)
, slop garis least square
(x x) 2
x = 14000
n 7
x = x/n = 2000
x 2
= 28000028
Persamaan 17.21 Peters & Timmerhaus Ed. 4 :
(x - x) 2 = x2 -
( x) 2 / n
( x) 2 / n
= 28000028 – (14000)2/ 7
28
y = 7599.6
y = y/n
= 1085.6571428572
= 1085.66
y 2
= 8253916.12
(y - y) 2
= y 2
- ( y) 2 / n
= 3356.0971428566
= 3356.10
xy = 15199502.8
= 15143502,8 – (7571,6)(2000)
302.7999999989
Nilai y a = = 1081,66
b =
(x - x )(y - y)
(x x) 2
(x - x )(y - y)
(x x) 2
= 302,8
28
= 10.8142857142
= 10.81
Jadi, persamaannyay = 1085,66 + 10,81 (x - x )
Data harga peralatan yang digunakan diambil dari Peter & Timmerhaus pada basis tahun 2003
dengan cost index sebesar 1117 serta sumber lainnya dengan index yang telah disesuaikan.
Jadi, Kurs Dollar (2008) : US$1 = Rp 9,159 (Kompas, 11 juli 2008)
TOTAL 19
2. H3PO4
Kebutuhan = 20 kg/jam
= 485 kg/hari
= 160,000 kg/tahun
Harga/ kg = $ 0.384 (www.icrsprincing.com)
Rp 3,517
Harga kg per tahun Rp 562,728,397
3. NaOH
Kebutuhan = 240.519 kg/jam
= 5772.456 kg/hari
= 1904910.48 kg/tahun
Harga/ kg = $ 0.32000 (www.icrsprincing.com)
= Rp 2,931
Harga kg per tahun Rp 5,583,064,028
4. BE
Kebutuhan = 443.049 kg/jam
= 10633.176 kg/hari
= 3508948.08 kg/tahun
Harga/ kg = $ 0.221 (www.icrsprincing.com)
= Rp 2,024
Harga kg per tahun Rp 7,102,598,658
1. Alum (AL2(SO4)3
Kebutuhan = 1.775 kg/jam
= 42.6072 kg/hari
= 14060.376 kg/tahun
Harga/ kg = $ 0.346 (PT.Brata chem 2008)
= Rp 3,169
Harga kg per tahun Rp 44,557,528
3. NaOH
Kebutuhan = 33.319 kg/jam
= 799.656 kg/hari
= 263886.48 kg/tahun
Harga/ kg = $ 0.330 (PT.Brata chem 2008)
= Rp 3,022
Harga kg per tahun Rp 797,588,969
4.NaCL
Kebutuhan = 24.208 kg/jam
= 580.992 kg/hari
= 191727.36 kg/tahun
Harga/ kg = $ 0.382 (PT.Brata chem 2008)
= Rp 3,500
Harga kg per tahun Rp 671,032,084
5.Kaporit
Kebutuhan = 1.848 kg/jam
= 44.352 kg/hari
= 14636.16 kg/tahun
Harga/ kg = $ 1.638 (PT.Brata chem 2008)
= Rp 2,000
Harga kg per tahun Rp 29,272,320
Investasi pabrik:
Investasi mula-mula (TCI) = Rp 187,182,509,957
Modal sendiri = Rp 112,309,505,974
Modal pinjaman = Rp 74,873,003,983
Tabel E.6 Biaya operasi untuk kapasitas 80%, 90% dan 100% berdasarkan discounted cash flow
No. Kapasitas Biaya operasi ( rupiah )
1. 80% Rp 570,349,029,997
2. 90% Rp 641,642,658,746
3. 100% Rp 712,936,287,496
Total biaya pada akhir masa konstruksi = modal sendiri + modal pinjaman
= Rp 217,648,335,278
Perhitungan harga penjualan:
Dari perhitungan yang telah dilakukan sebelumnya, maka untuk kapasitas 100% didapatkan harga penjualan:
1. Produk Olein dan stearin Rp 1,170,007,407,360
Dari perhitungan diperoleh nilai i = 47,34 % per tahun. Harga i yang diperoleh lebih besar dari harga i untuk pinjaman modal pada bank.
Hal ini menunjukkan bahwa pabrik layak untuk didirikan dengan kondisi tingkat bunga bank sebesar 13%.
E.10 Waktu Pengembalian Modal (Payout Time, POT)
Untuk menghitung waktu pengembalian modal, maka dihitung akumulasi modal sebagai berikut:
Tabel E.12 FC, VC, SVC dan S Berdasarkan Kapasitas Produksi (dalam 106)
No Kapasitas FC VC SVC
Produksi
1 0% Rp 30,229,975,358 Rp - Rp 230,194,251,259
2 10% Rp 30,229,975,358 Rp 47,353,510,950 Rp 230,194,251,259
3 20% Rp 30,229,975,358 Rp 94,707,021,901 Rp 230,194,251,259
4 30% Rp 30,229,975,358 Rp 142,060,532,851 Rp 230,194,251,259
5 40% Rp 30,229,975,358 Rp 189,414,043,802 Rp 230,194,251,259
N i l a i V C , S V C , T C , d a n S b e r d a s a r k a n k a p a s i ta s p r o d u k s i
6 50% Rp 30,229,975,358 Rp 236,767,554,752 Rp 230,194,251,259
7 60% Rp 30,229,975,358 Rp 284,121,065,703 Rp 230,194,251,259
8 70% Rp 30,229,975,358 Rp 331,474,576,653 Rp 230,194,251,259
9 80% Rp 30,229,975,358 Rp 378,828,087,603 Rp 230,194,251,259
10 90% Rp 30,229,975,358 Rp 426,181,598,554 Rp 230,194,251,259
11 100% Rp 30,229,975,358 Rp 473,535,109,504 Rp 230,194,251,259
Rp1,400,000,000,000
Rp1,200,000,000,000
Rp1,000,000,000,000
SV
Rp800,000,000,000
TC
Rp600,000,000,000 S
FC
Rp400,000,000,000
Rp200,000,000,000
Rp-
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Harga Harga
(Rupiah) (US$)
Rp 1,053,750,833 $ 102,100
Rp 67,085,019 $ 6,500
Rp 297,238,237 $ 3,600
Rp 920,612,873 $ 89,200
Rp 91,854,872 $ 8,900
Rp 109,400,184 $ 5,300
Rp 394,253,495 $ 38,200
Rp 76,373,714 $ 3,700
Rp 413,862,962 $ 40,100
Rp 68,117,096 $ 6,600
Rp - $ 89,400
Rp - $ 9,700
Rp - $ 5,400
Rp - $ 38,100
Rp - $ 3,550
Rp - $ 6,400
Rp - $ 11,200
Rp - $ 5,400
Rp - $ 38,100
Rp - $ 5,100
Rp - $ 5,100
Rp - $ 84,300
Rp - $ 3,500
Rp - $ 7,300
Rp - $ 6,800
Rp - $ 3,600
Rp - $ 99,600
Rp - $ 3,490
Rp - $ 7,600
Rp - $ 4,900
Rp - $ 88,500
Rp - $ 3,700
Rp - $ 7,500
Rp - $ 20,300
Rp - $ 88,500
Rp - $ 3,800
Rp - $ 9,200
Rp - $ 53,000
Rp - $ 3,900
Rp - $ 8,600
Rp - $ 53,600
Rp - $ 29,700
Rp - $ 99,100
Rp - $ 3,900
Rp - $ 6,600
Rp - $ 3,600
Rp - $ 8,600
Rp 3,492,549,285 $ 1,234,840
Rp 8,808,343 $ 853
Rp 8,808,343 $ 853
Rp 13,522,128 $ 1,310
Rp 14,085,561 $ 1,365
Rp 18,029,518 $ 1,747
Rp 18,029,518 $ 1,747
Rp 22,536,897 $ 2,184
Rp 12,384,927 $ 600
Rp 9,010,034 $ 873
Rp 13,522,138 $ 1,310
Rp 20,283,208 $ 1,965
Rp 20,283,208 $ 1,965
Rp 22,536,897 $ 2,184
Rp 22,536,897 $ 2,184
Rp 8,673,360,876 $ 780,190
Total Gaji/bulan
( rupiah )
Rp 32,000,000
Rp 9,000,000
Rp 24,000,000
Rp 30,000,000
Rp 15,000,000
Rp 21,000,000
Rp 10,000,000
Rp 45,000,000
Rp 24,000,000
Rp 38,000,000
Rp 10,000,000
Rp 7,500,000
Rp 10,500,000
Rp 24,200,000
Rp 4,000,000
Rp 304,200,000
Bulan
Rp 12,165,910,161
Rp 4,988,023,166
Rp 3,649,773,048
Rp 9,732,728,129
Rp 3,284,795,744
Rp 33,821,230,249
Rp 3,382,123,025
Rp 37,203,353,273
Rp 372,033,533
Rp 37,575,386,806
Rp 3,757,538,681
Rp 5,474,659,573
Rp 1,459,909,219
Rp 8,759,455,316
Rp 1,338,250,118
Rp 58,365,199,713
Rp 20,427,819,899
Rp 21,595,123,894
Rp 2,334,607,989
Rp 13,423,995,934
0,27FCI
Rp 57,781,547,716 + 0,27FCI
Rp 112,309,505,974
Rp 74,873,003,983
Rp 454,809,825,784
Rp 3,650,400,000
Rp 365,040,000
Rp 18,725,283,720
Rp 11,137,359,342
Rp 795,525,667
Rp 730,080,000
Rp. 0,03 TPC
Rp 490,213,514,514 + 0,03 TPC
Rp 15,910,513,346
Rp 3,182,102,669
Rp 1,591,051,335
Rp 9,546,308,008
Rp 30,229,975,358
Rp 28,517,451,500
Rp 71,293,628,750
Rp 35,646,814,375
Rp 135,457,894,624
Jumlah ( Rp )
Rp 37,436,501,991
Rp 42,303,247,250
Rp 10,366,167,401
uh jumlah pengeluaran modal. Cara yang dilakukan adalah
roleh lebih besar dari harga i untuk pinjaman modal pada bank.
0.3584461714
kapasitas produksi dimana biaya produksi total sama dengan hasil penjualan.
TC S
Rp 260,424,226,617 Rp -
Rp 307,777,737,567 Rp 117,000,740,736
Rp 355,131,248,518 Rp 234,001,481,472
Rp 402,484,759,468 Rp 351,002,222,208
Rp 449,838,270,418 Rp 468,002,962,944
Rp 497,191,781,369 Rp 585,003,703,680
Rp 544,545,292,319 Rp 702,004,444,416
Rp 591,898,803,270 Rp 819,005,185,152
Rp 639,252,314,220 Rp 936,005,925,888
Rp 686,605,825,171 Rp 1,053,006,666,624
Rp 733,959,336,121 Rp 1,170,007,407,360
BEP
SVC
TC
S
FC