Unit Harga/Unit

Perbelanjaan
Benih Anak Ikan Keli 60,000 RM 0.10 RM 6,000.00
Makanan Ikan (Starter) 40 RM 70.00 RM 2,800.00
Makanan Ikan (Grower) 160 RM 60.00 RM 9,600.00
RM 18,400.00

Jualan
Ikan Keli Basah (Kg) 2,880 RM 7.00 RM 20,160.00
Ikan Keli Salai (Ekor) 24,000 RM 2.00 RM 48,000.00
RM 68,160.00

RM 49,760.00
 Perkara Unit/Pusingan Harga/unit
A. Aliran Wang Masuk
i) Keli Segar (Kg) 2,880 RM 7.00
ii) Keli Salai (Ekor) 24,000 RM 2.00
Pendapatan Kasar

a) Kos Pembangunan
i) Kolam Ikan (7 Unit)
ii) Peti Sejuk Beku
iii) Peralatan Pejabat
iv) Lori Trak
v) Kawasan Pembersihan Ikan
vi) Kawasan Salai Ikan
Jumlah Kecil

b) Kos Bahan Input

i) Benih Anak Ikan Keli (4 Kolam) 60,000 RM 0.20
ii) Makanan Ikan (Starter) (20Kg Beg) 40 RM 70.00
iii) Makanan Ikan (Grower) (20Kg Beg) 160 RM 60.00
Jumlah Kecil

c) Kos Pemprosesan
i) Garam (Kg) 142 RM 7.00
ii) Kunyit (Kg) 142 RM 17.00
iii) Plastik Pembungkusan Basah (5 Ekor/Plastik)
(100 Unit/beg) 50 RM 4.00
iv) Plastik Pembungkusan Salai (5 Ekor/Plastik)
(100 Unit/beg) 48 RM 10.00
Jumlah Kecil

d) Kos Tenaga Kerja

i) Pengurus 1 RM 1,500.00
ii) Pekerja Am 1 RM 1,500.00
iii) Pekerja Pemprosesan 1 RM 1,500.00
Jumlah Kecil

e) Lain-lain Kos
i) Elektrik RM 180.00
ii) Air RM 70.00
iii) Penyelenggaraan
iv) Cukai Tanah
Jumlah Kecil

Jumlah Kos Keseluruhan

Kos Luar Jangka (10%)
Jumlah Aliran Wang Keluar
Baki Wang Tunai
Pendapatan Bersih/Bulan

NPV (10%) RM417,914.66

IRR (10%)
B/C Ratio 1.30
 Tahun
Jumlah/Pusingan
1 2 3

RM 20,160.00 RM 60,480.00 RM 60,480.00 RM 120,960.00

RM 48,000.00 RM 144,000.00 RM 144,000.00 RM 288,000.00
RM 68,160.00 RM 204,480.00 RM 204,480.00 RM 408,960.00

B. Aliran Wang Keluar

RM - RM 45,000.00 RM -
RM - RM - RM -
RM 200.00 RM 200.00 RM 200.00
RM - RM - RM 50,000.00

RM 200.00 RM 45,200.00 RM 50,200.00

RM 12,000.00 RM 36,000.00 RM 36,000.00 RM 72,000.00

RM 2,800.00 RM 8,400.00 RM 8,400.00 RM 16,800.00
RM 9,600.00 RM 28,800.00 RM 28,800.00 RM 57,600.00
RM 24,400.00 RM 73,200.00 RM 73,200.00 RM 146,400.00

RM 994.00 RM 2,982.00 RM 2,982.00 RM 5,964.00

RM 2,414.00 RM 7,242.00 RM 7,242.00 RM 14,484.00

RM 200.00 RM 600.00 RM 600.00 RM 1,200.00

RM 480.00 RM 1,440.00 RM 1,440.00 RM 2,880.00

RM 4,088.00 RM 12,264.00 RM 12,264.00 RM 24,528.00

RM 6,000.00 RM 18,000.00 RM 18,000.00 RM 18,000.00

RM 6,000.00 RM 18,000.00 RM 18,000.00 RM 36,000.00
RM 6,000.00 RM 18,000.00 RM 18,000.00 RM 36,000.00
RM 18,000.00 RM 54,000.00 RM 54,000.00 RM 90,000.00

RM 720.00 RM 2,160.00 RM 2,160.00 RM 4,320.00

RM 280.00 RM 840.00 RM 840.00 RM 1,680.00
RM 200.00 RM 600.00 RM 600.00 RM 1,200.00
 RM 18.00 RM 18.00 RM 18.00
RM 1,200.00 RM 3,618.00 RM 3,618.00 RM 7,218.00

RM 47,688.00 RM 143,282.00 RM 188,282.00 RM 318,346.00

RM 4,768.80 RM 14,328.20 RM 18,828.20 RM 31,834.60
RM 52,456.80 RM 157,610.20 RM 207,110.20 RM 350,180.60
RM 15,703.20 RM 46,869.80 RM (2,630.20) RM 58,779.40
RM 1,308.60 RM 3,905.82 RM (219.18) RM 4,898.28
Tahun
Jumlah
4 5 6

RM 120,960.00 RM 241,920.00 RM 241,920.00 RM 846,720.00

RM 288,000.00 RM 576,000.00 RM 576,000.00 RM 2,016,000.00
RM 408,960.00 RM 817,920.00 RM 817,920.00 RM 2,862,720.00

RM 45,000.00 RM - RM - RM 90,000.00
RM - RM - RM - RM -
RM 200.00 RM 200.00 RM 200.00 RM 1,200.00
RM - RM - RM -

RM 45,200.00 RM 200.00 RM 200.00 RM 141,200.00

RM 72,000.00 RM 144,000.00 RM 144,000.00 RM 504,000.00

RM 16,800.00 RM 33,600.00 RM 33,600.00 RM 117,600.00
RM 57,600.00 RM 115,200.00 RM 115,200.00 RM 403,200.00
RM 146,400.00 RM 292,800.00 RM 292,800.00 RM 1,024,800.00

RM 5,964.00 RM 11,928.00 RM 11,928.00 RM 41,748.00

RM 14,484.00 RM 28,968.00 RM 28,968.00 RM 101,388.00

RM 1,200.00 RM 2,400.00 RM 2,400.00 RM 8,400.00

RM 2,880.00 RM 5,760.00 RM 5,760.00 RM 20,160.00

RM 24,528.00 RM 49,056.00 RM 49,056.00 RM 171,696.00

RM 18,000.00 RM 18,000.00 RM 18,000.00 RM 108,000.00

RM 36,000.00 RM 72,000.00 RM 72,000.00 RM 252,000.00
RM 36,000.00 RM 72,000.00 RM 72,000.00 RM 252,000.00
RM 90,000.00 RM 162,000.00 RM 162,000.00 RM 612,000.00

RM 4,320.00 RM 8,640.00 RM 8,640.00 RM 30,240.00

RM 1,680.00 RM 3,360.00 RM 3,360.00 RM 11,760.00
RM 1,200.00 RM 2,400.00 RM 2,400.00 RM 8,400.00
RM 18.00 RM 18.00 RM 18.00 RM 108.00
RM 7,218.00 RM 14,418.00 RM 14,418.00 RM 50,508.00

RM 313,346.00 RM 518,474.00 RM 518,474.00 RM 2,000,204.00

RM 31,334.60 RM 51,847.40 RM 51,847.40 RM 200,020.40
RM 344,680.60 RM 570,321.40 RM 570,321.40 RM 2,200,224.40
RM 64,279.40 RM 247,598.60 RM 247,598.60 RM 662,495.60
RM 5,356.62 RM 20,633.22 RM 20,633.22 RM 55,207.97