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Anek 2
Anek 2
Masa konstruksi pabrik adalah satu tahun dan selama masa tersebut
cicilan hutang yang harus dibayar ke Bank adalah bunganya saja
- Bunga pinjaman selama masa konstruksi = (60 % x 20 % x 1)xTCI
7239253.2780
- Total TCI = TCI + Bunga Bank 67566363.9284
- Modal Sendiri = 40 % x TCI 24130844.2602
- Pinjaman Bank = 60 % x TCI 36196266.3902
B. DEPRESIASI
Biaya Utilitas
a. Tahun ke - 1, 80 % kapasitas produksi
- Listrik 1712449.7280 42797.65248 NaCl 1190.252 540.3744 listrik 0.3 dollar/kwh
- Solar 411513.3792 85595.3208 NaOH 714.1513 324.2247 solar 0.7 dollar/liter
Total 2252356.0805 NaCl 0.3 dollar/kg
NaOH 1 dollar/kg
b. Tahun ke - 2, 90 % kapasitas produksi
- Listrik 1926505.9440 48147.35904 NaCl
- Solar 462952.5516 96294.7359 NaOH
Total 2533900.5905
Penjualan Produk
a. Tahun ke - 1, 80 % kapasitas produksi
- TiO2 65449452.816 TiO2 2.7 dollar/kg
- FeSO4 108407791.51488 FeSO4 0.9 dollar/kg
- CaSO4 676791.8784 CaSO4 0.5 dollar/kg
Total 174534036.20928
Tahun ke 1 2 3 4 5 6 7 8 9 10
Kapasitas Produksi % 80 90 100 100 100 100 100 100 100 100
A. Biaya Manufacturing
1. Biaya Manufacturing Langsung
- Biaya Bahan Baku (kenaikan 1.5 %/tahun) 101812043.5200 114538548.9600 127265054.4000 129174030.2160 131111640.6692 133078315.2793 135074490.0085 137100607.3586 139157116.4690 141244473.2160
- Biaya Karyawan 533153.6842105 599797.8947368 666442.1052632 733086.3157895 806394.9473684 887034.4421053 975737.8863158 1073311.674947 1180642.842442 1298707.126686
- Biaya Pemeliharaan ( 2 % FCI ) 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384
- Biaya Pengawasan ( 10 % Gaji ) 53315.36842105 59979.78947368 66644.21052632 73308.63157895 80639.49473684 88703.44421053 97573.78863158 107331.1674947 118064.2842442 129870.7126686
- Biaya Royalti dan Paten ( 2 % Penjualan ) 3490680.724186 3927015.814709 4363350.905232 4428801.16881 4495233.186343 4562661.684138 4631101.6094 4700568.133541 4771076.655544 4842642.805377
- Biaya Laboratorium ( 10 % Gaji ) 53315.36842105 59979.78947368 66644.21052632 73308.63157895 80639.49473684 88703.44421053 97573.78863158 107331.1674947 118064.2842442 129870.7126686
- Biaya Utilitas 2252356.08048 2533900.59054 2815445.1006 2857676.777109 2900541.928766 2944050.057697 2988210.808563 3033033.970691 3078529.480251 3124707.422455
2. Biaya Plant Over Head ( POH )
- 50 % ( Gaji + Pemeliharaan + Pengawasan ) 501244.020085 537898.3358745 574552.651664 611206.9674534 651526.7148218 695878.4369271 744665.3312429 798330.9149903 857363.0571124 922298.4134467
3. Biaya Manufacturing Tetap
- Depresiasi 2628214.644607 2365393.180146 2102571.715686 1839750.251225 1576928.786764 1314107.322304 1051285.857843 788464.3933822 525642.9289214 262821.4644607
- Pajak Daerah ( 2 % FCI ) 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384 416018.9875384
- Asuransi ( 1 % FCI ) 208009.4937692 208009.4937692 208009.4937692 208009.4937692 208009.4937692 208009.4937692 208009.4937692 208009.4937692 208009.4937692 208009.4937692
- Bunga Bank + Angsuran Pokok 14478506.55609 13030655.90049 11582805.24488 10134954.58927 8687103.933657 0 0 0 0 0
B. Pengeluaran Umum
1. Biaya Administrasi ( 1 % Penjualan ) 3490680.724186 3927015.814709 4363350.905232 4428801.16881 4495233.186343 4562661.684138 4631101.6094 4700568.133541 4771076.655544 4842642.805377
2. Biaya Distribusi dan Penjualan ( 2 % Penjualan ) 6981361.448371 7854031.629418 8726701.810464 8857602.337621 8990466.372685 9125323.368276 9262203.2188 9401136.267082 9542153.311088 9685285.610754
3. Biaya Penelitian dan Pengembangan ( 1 % Penjuala 3490680.724186 3927015.814709 4363350.905232 4428801.16881 4495233.186343 4562661.684138 4631101.6094 4700568.133541 4771076.655544 4842642.805377
TOTAL PRODUCTION COST 140805600.332 154401280.983 167996961.6341 168681375.6929 169411629.3707 162950148.3163 165225092.9855 167551298.7841 169930854.0928 172366010.5641
V 20453107
Vs 5997927
PERHITUNGAN BREAK EVEN POINT
Tahun ke 1 2 3 4 5 6 7 8 9 10
Kapasitas ( % ) 80 90 100 100 100 100 100 100 100 100
TOTAL FIXED COST (FC) 22778477.835 21620768.174 20463058.513 18934464.025 17418514.027 8677136.2427 8637985.7309 8615384.9207 8610901.5214 8626258.7042
2. Variable Cost
a. Biaya bahan baku 101812043.52 114538548.96 127265054.4 129174030.22 131111640.67 133078315.28 135074490.01 137100607.36 139157116.47 141244473.22
b. Biaya Utilitas 2252356.0805 2533900.5905 2815445.1006 2857676.7771 2900541.9288 2944050.0577 2988210.8086 3033033.9707 3078529.4803 3124707.4225
c. Biaya Distribusi dan Penjualan
( 2 % Penjualan ) 6981361.4484 7854031.6294 8726701.8105 8857602.3376 8990466.3727 9125323.3683 9262203.2188 9401136.2671 9542153.3111 9685285.6108
d. Biaya Royalti dan Paten
( 2 % Penjualan ) 3490680.7242 3927015.8147 4363350.9052 4428801.1688 4495233.1863 4562661.6841 4631101.6094 4700568.1335 4771076.6555 4842642.8054
TOTAL VARIABLE COST (VC) 114536441.77 128853496.99 143170552.22 145318110.5 147497882.16 149710350.39 151956005.65 154235345.73 156548875.92 158897109.05
TOTAL SALE (TS) 174534036.21 196350790.74 218167545.26 221440058.44 224761659.32 228133084.21 231555080.47 235028406.68 238553832.78 242132140.27
BEP = FC / ( TS - VC ) 0.3796565187 0.3203205192 0.2728517195 0.2487385641 0.2254421757 0.110645674 0.10851867 0.1066352088 0.1050046467 0.1036373577
Tahun ke Penjualan TPC Laba Kotor Pajak Laba Bersih ROI (%)
1 174534036.21 140805600.332 37219116.6013723 11165734.9804117 26053381.6 0.474476632978
2 196350790.74 154401280.983 45876525.5670286 13762957.6701086 32113567.9 0.584842988534
3 218167545.26 167996961.634 54533934.5326849 16360180.3598055 38173754.2 0.695209344091
4 221440058.44 168681375.693 57187483.9164351 17156245.1749305 40031238.7 0.729037314554
5 224761659.32 169411629.371 59845263.1328247 17953578.9398474 41891684.2 0.762919207757
6 228133084.21 162950148.316 69745597.5747589 20923679.2724277 48821918.3 0.889130622221
7 231555080.47 165225092.986 70961089.0938517 21288326.7281555 49672762.4 0.904625947636
8 235028406.68 167551298.784 72177676.0264376 21653302.8079313 50524373.2 0.920135237597
9 238553832.78 169930854.093 73394055.3399864 22018216.6019959 51375838.7 0.935641880791
10 242132140.27 172366010.564 74608772.5101067 22382631.753032 52226140.8 0.951127334653
ROI rata-rata dan Laba rata-rata 43088466 0.784714651081
0.605914 17378572.6282
0.302957 10445637.7475
0.201971 8134659.4540
0.151478 6342551.6530
0.121183 5267645.7804
0.100986 5063017.6144
0.086559 4390628.0922
0.075739 3886394.0266
0.067324 3494202.1912
0.060591 3180378.2248
67583687.4123
66761484.7325
0.6504
0.6504
0.6504
0.6504
0.6504
0.6504
0.6504
0.6504
0.6504
0.6504
Grafik Break Even Point
250000000
TS
200000000
TPC
US $
150000000
VC
100000000
50000000
FC
0
0 20 40 60 80 100 120
Kapasitas ( % )
DATA TS DATA VC DATA TPC DATA FC
X Y X Y X Y X
0 0 0 0 0 14438295 0
100 222065663 100 145072417 1E+02 163732025 100
221065663 163932025
DATA FC
Y
14438295
14438295