CASH FLOW PROYEK A

CASH OUTFLOW 200,000,000

TAHUN 1 TAHUN 2 TAHUN 3 TAHUN 4

PENGHASILAN 85,000,000 85,000,000 85,000,000 85,000,000
BIAYA 75,000,000 75,000,000 75,000,000 75,000,000
BIAYA TUNAI 30,000,000 30,000,000 30,000,000 30,000,000
DEPRESIASI 45,000,000 45,000,000 45,000,000 45,000,000
LABA SEBELUM PAJAK 10,000,000 10,000,000 10,000,000 10,000,000
PAJAK 2,500,000 2,500,000 2,500,000 2,500,000
LABA SETELAH PAJAK 7,500,000 7,500,000 7,500,000 7,500,000

NILAI SISA 20,000,000

CASH FLOW 52,500,000 52,500,000 52,500,000 72,500,000

PAYBACK PERIOD =3+(B2-(B14+C14+D14))/E14

PAYBACK PERIOD 3.59 TAHUN

AVERAGE RATE OF RETURN =(B11+C11+D11+E11)/(B2*4)

AVERAGE RATE OF RETURN 0.0375

(200,000,000) 52,500,000 52,500,000 52,500,000

INTERNAL RATE OF RETURN =IRR(B24:F24,0.3)
5.53%

NET PRESENT VALUE =NPV(0.3,B14:F14)-B2

NET PRESENT VALUE (79,269,808.48)

PROFITABILITY INDEX (PI) =NPV(0.3,B14:F14)/B2

PROFITABILITY INDEX (PI) 0.60
72,500,000
 Initial end of year end of year end of year end of year
Invesment
PROYEK X 5,000 2,000 3,000 500 -
PROYEK Y 5,000 2,000 2,000 1,000 2,000

PP X 2
PPY 3

NPV X (326.82)
NPV Y 588.42

NPV X (5%) 57.77

NPV Y(5%) 1,228.06

Initial end of year end of year end of year end of year

Invesment
PROYEK X (5,000) 2,000 3,000 500 -
PROYEK Y (5,000) 2,000 2,000 1,000 2,000

IRR X 5.71%
IRR Y 15.54%

PI X 0.93
PI Y 1.12