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  • Contoh Cash Flow

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    Irma Felicia Widjaja
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    contoh cash flow

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    38 views9 pages

    Contoh Cash Flow

    Uploaded by

    Irma Felicia Widjaja
    contoh cash flow

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 9

    Fixed Assets 2019

    Land Rp 2,000,000,000.00
    Building Rp 400,000,000.00
    Equipment Rp 136,000,000.00
    Total Fixed Assets Rp 2,536,000,000.00
    Net Working Capital
    Total Investment Rp 2,536,000,000.00

    Equipment
    Jumlah Satuan Total Masa Guna (Tahun)
    Oven 1 Rp 10,000,000.00 Rp 10,000,000.00 8
    Mesin Tarik 2 Rp 30,000,000.00 Rp 60,000,000.00 8
    Paku Tembak 2 Rp 500,000.00 Rp 1,000,000.00 8
    Mesin Press 1 Rp 15,000,000.00 Rp 15,000,000.00 8
    Mesin Jahit 2 Rp 5,000,000.00 Rp 10,000,000.00 8
    Komputer 4 Rp 10,000,000.00 Rp 40,000,000.00 8
    Rp 136,000,000.00
    Total Cost Depreciable Basis
    Rp 2,000,000,000.00
    Rp 400,000,000.00 Rp 400,000,000.00
    Rp 136,000,000.00 Rp 136,000,000.00
    Rp 2,536,000,000.00
    Rp 134,800,000
    Rp 2,670,800,000.00
    Target Penjualan 5000 per tahun (atau tetap mau per bulan? Kalau mau tetap per bulan, ganti
    Inflasi Rate 3.4% (ada cari di google, lupa linknya; kalau mau ganti, ganti aja)
    Variabel Cost 2020 24% Rp 480,500,000 (Rp 96.100,- /pasang sepatu)
    Variabel Cost 2021 23% Rp 576,600,000 (Rp 96.100,- /pasang sepatu)
    Variabel Cost 2022 22% Rp 672,700,000 (Rp 96.100,- /pasang sepatu)
    Variabel Cost 2023 22% Rp 768,800,000 (Rp 96.100,- /pasang sepatu)
    Variabel Cost 2024 21% Rp 864,900,000 (Rp 96.100,- /pasang sepatu)

    Overhead Cost :
    Listrik Rp 3,500,000
    Gaji Rp 77,500,000 (UMK = Rp 2.678.028,-)
    ATK Rp 1,000,000
    Pengiriman Rp 15,000,000
    Total Rp 97,000,000
    Depresiasi 10% per tahun (Garis Lurus, Bangunan)
    Pajak 12.5% (https://klikpajak.id/blog/tarif-pajak/pahami-pajak-penghas
    NWC 6.7% (gak gitu paham; kalau mau ganti, ganti aja)

    2020 2021 2022


    Unit Sales 5000 6000 7000
    Sale Price Rp 400,000.00 Rp 413,480.00 Rp 427,414.28
    Net Sales Rp 2,000,000,000.00 Rp 2,480,880,000.00 Rp 2,991,899,932.00
    Variable Costs Rp 480,500,000.00 Rp 576,600,000.00 Rp 672,700,000.00
    Fixed Costs (overhead) Rp 97,000,000.00 Rp 100,268,900.00 Rp 103,647,961.93
    Depreciation (building) Rp 40,000,000.00 Rp 40,000,000.00 Rp 40,000,000.00
    Depreciation (equipment) Rp 17,000,000.00 Rp 17,000,000.00 Rp 17,000,000.00
    Earnings before taxes Rp 1,365,500,000.00 Rp 1,747,011,100.00 Rp 2,158,551,970.07
    Taxes (12,5%) Rp 170,687,500.00 Rp 218,376,387.50 Rp 269,818,996.26
    Net Operating Income Rp 1,194,812,500.00 Rp 1,528,634,712.50 Rp 1,888,732,973.81
    Add back noncash expenses Rp 57,000,000.00 Rp 57,000,000.00 Rp 57,000,000.00
    Net Operating cash flow Rp 1,251,812,500.00 Rp 1,585,634,712.50 Rp 1,945,732,973.81
    Investment in NWC Rp (32,411,312.00) Rp (34,442,743.42) Rp (36,574,284.11)
    Net Salvage Value
    Total Projected Cash Flow Rp 1,219,401,188.00 Rp 1,551,191,969.08 Rp 1,909,158,689.70
    au tetap per bulan, ganti aja, tpi jngan lupa "unit sales" diganti juga)
    au mau ganti, ganti aja)
    (Kalau mau ganti, ganti aja)

    Jmlh Pekerja
    Marketing 2
    Produksi 17
    Keungan 2
    21

    k/pahami-pajak-penghasilan-badan-pph-pasal-17/)

    2023 2024
    8000 9000
    Rp 441,818.14
    Rp 456,707.41
    Rp 3,534,545,096.81
    Rp 4,110,366,674.89
    Rp 768,800,000.00
    Rp 864,900,000.00
    Rp 107,140,898.25
    Rp 110,751,546.52
    Rp 40,000,000.00
    Rp 40,000,000.00
    Rp 17,000,000.00
    Rp 17,000,000.00
    Rp 2,601,604,198.56
    Rp 3,077,715,128.38
    Rp 325,200,524.82
    Rp 384,714,391.05
    Rp 2,276,403,673.74
    Rp 2,693,000,737.33
    Rp 57,000,000.00
    Rp 57,000,000.00
    Rp 2,333,403,673.74
    Rp 2,750,000,737.33
    Rp (38,810,374.36)
    Rp 277,038,713.89
    Rp 3,453,250,000.00
    Rp 2,294,593,299.38 Rp 6,480,289,451.22
    au mau ganti, ganti aja)

    Gaji
    Rp 4,500,000.00 Rp 9,000,000.00
    Rp 3,500,000.00 Rp 59,500,000.00
    Rp 4,500,000.00 Rp 9,000,000.00
    Rp 77,500,000.00
    Land Building Equipment
    Salvage Value Rp 3,500,000,000.00 Rp 100,000,000.00 Rp 25,000,000.00 <---------- Kira" aja; kalau mau gan
    Initial Cost Rp 2,000,000,000.00 Rp 400,000,000.00 Rp 136,000,000.00
    Depreciable Basis 0 Rp 400,000,000.00 Rp 136,000,000.00
    Book Value Rp 2,000,000,000.00 Rp 200,000,000.00 Rp 51,000,000.00
    Capital Gains Income Rp 1,500,000,000.00 Rp - Rp -
    Ordinary Income Rp - Rp (100,000,000.00) Rp (26,000,000.00)
    Taxes (12,5%) Rp 187,500,000.00 Rp (12,500,000.00) Rp (3,250,000.00)
    Net Salvage Value Rp 3,312,500,000.00 Rp 112,500,000.00 Rp 28,250,000.00
    TOTAL Rp 3,453,250,000.00
    Kira" aja; kalau mau ganti, ganti aja)
    2019 2020 2021 2022
    -2670800000 Rp 1,219,401,188.00 Rp 1,551,191,969.08 Rp 1,909,158,689.70
    2023 2024
    Rp 2,294,593,299.38 Rp 6,480,289,451.22

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