REHIBILATE THE OLD SYSTEM

TAX RATE 35%

RATE OF RETURN 11%

YEAR
0 1 2 3 4
INITIAL INVESTMENT 97,500
SALVAGE
REDUCED EMPLOYEES 12,610 12,610 12,610 12,610
INCREASED PROFITS 12,581 12,581 12,581 12,581
COMPUTER OPERATING COST (10,368) (10,368) (10,368) (10,368)
DEPRECIATION 6,825 10,920 6,552 3,931
NET CASH FLOW 97,500 21,648 25,743 21,375 18,754
NET CASH FLOW CUMULATIVE 21,648 47,392 68,767 87,521

PRESENT VALUE FACTOR 0.901 0.812 0.731 0.659

PRESENT VALUE NET CASH FLOW 97,500 19,505 20,904 15,625 12,359

Payback Period

4 a 97,500 c 106,276
4 tahun 6 bulan 12 hari b 87,521 b 87,521
(a-b) 9,979 (c-b) 18,754
0.53 12 6.38
0.38

NPV
Tahun ke- Df (11%) TABEL
0 (97,500) 1 (97,500)
1 21,648 0.901 19,505
2 25,743 0.812 20,904
3 21,375 0.731 15,625
4 18,754 0.659 12,359
5 18,754 0.593 11,121
6 16,789 0.535 8,982
7 22,323 0.482 10,760
NPV 1,756 $ 1,566.04
NPV > 0 190

IRR
NPV1 Rp1,566.04 11% i1
 NPV2 (Rp1,134.05) 12% i2

11.58%
11.57%
IRR > df
11,58% > 11%
 5 6 7

7,500
12,610 12,610 12,610
12,581 12,581 12,581
(10,368) (10,368) (10,368)
3,931 1,966 0
18,754 16,789 22,323
106,276 123,065 145,388

0.593 0.535 0.482

11,121 8,982 10,760

bulan
30 12 hari

RUMUS
19,503
20,894
15,629
12,354
11,130
8,976
10,752
1,738
PURCHASE NEW SYSTEM

TAX RATE 35%

RATE OF RETURN 11%

YEAR
0 1 2 3 4
INITIAL INVESTMENT (224,800)
PROCEEDS FROM SALE OF OLD SYTEM 22,425
SALVAGE
REDUCED EMPLOYEES 25,220 25,220 25,220 25,220
INCREASED PROFITS 16,175 16,175 16,175 16,175
COMPUTER OPERATING COST (9,269) (9,269) (9,269) (9,269)
DEPRECIATION 15,736 25,178 14,949 9,442
NET CASH FLOW (202,375) 47,862 57,304 47,075 41,568
CUMULATIVE 47,862 105,166 152,242 193,809

PRESENT VALUE FACTOR 0.901 0.812 0.731 0.659

PRESENT VALUE NET CASH FLOW (202,375) 43,124 46,531 34,412 27,393

Payback Period

4 a 202,375 c 235,377
4 tahun 2 bulan 14 hari b 193,809 b 193,809
(a-b) 8,566 (c-b) 41,568
0.21 12 2.47
0.47

NPV
Tahun ke- Df (11%) TABEL
0 (202,375) 1 (202,375)
1 47,862 0.901 43,124
2 57,304 0.812 46,531
3 47,075 0.731 34,412
4 41,568 0.659 27,393
5 41,568 0.593 24,650
6 36,847 0.535 19,713
7 44,126 0.482 21,269
NPV 14,717 $ 13,224
NPV > 0 1,493
IRR
NPV1 Rp1,764.87 13% i1
NPV2 (Rp3,421.47) 14% i2

13.34%
13.33%
IRR > df
11,58% > 11%
 5 6 7

12,000
25,220 25,220 25,220
16,175 16,175 16,175
(9,269) (9,269) (9,269)
9,442 4,721 0
41,568 36,847 44,126
235,377 272,224 316,351

0.593 0.535 0.482

24,650 19,713 21,269

bulan
30 14 hari