Jenis Uraian

1 2 3 4
Target Produksi (unit) 50 50 50 50
Harga jual (Rp) 100,000 100,000 100,000 100,000
Penerimaan dari penjualan produk
(Rp)
5,000,000 5,000,000 5,000,000 5,000,000
Penerimaan lain (penjualan scrap)
(Rp)  500,000 500,000 500,000 500,000

Total Penerimaan (Rp) 5,500,000 5,500,000 5,500,000 5,500,000

Kumulatif penerimaan (Rp) 5,500,000 11,000,000 16,500,000 22,000,000
Biaya bahan baku per unit (Rp) 20,000 20,000 20,000 20,000
Biaya bahan baku keseluruhan (Rp) 1,000,000 1,000,000 1,000,000 1,000,000
Biaya peralatan keseluruhan (Rp) 5,000,000 0 0 0
Biaya tenaga kerja per unit (Rp) 40,000 40,000 40,000 40,000
Biaya tenaga kerja keseluruhan (Rp) 2,000,000 2,000,000 2,000,000 2,000,000
Biaya administrasi dan pemasaran
(Rp) 500,000 500,000 500,000 500,000

Biaya total (Rp) 8,500,000 3,500,000 3,500,000 3,500,000

Kumulatif Biaya Total (Rp) 8,500,000 12,000,000 15,500,000 19,000,000
Profit (Penerimaan-Biaya Total)
(Rp)
(3,000,000) 2,000,000 2,000,000 2,000,000
Kumulatif penerimaan-kumulatif
biaya total (Rp) (3,000,000) (1,000,000) 1,000,000 3,000,000

NPV= IDR23,316,895.50
IRR = 73%
Payback Period= Bulan ke-3
 Bulan ke-
5 6 7 8 9 10 11
50 50 100 100 100 100 100
100,000 100,000 110,000 110,000 110,000 110,000 110,000

5,000,000 5,000,000 11,000,000 11,000,000 11,000,000 11,000,000 11,000,000

500,000 500,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000

5,500,000 5,500,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000

27,500,000 33,000,000 45,000,000 57,000,000 69,000,000 81,000,000 93,000,000
20,000 20,000 22,500 22,500 22,500 22,500 22,500
1,000,000 1,000,000 2,250,000 2,250,000 2,250,000 2,250,000 2,250,000
0 0 0 0 0 0 0
40,000 40,000 40,000 40,000 40,000 40,000 40,000
2,000,000 2,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000

500,000 500,000 500,000 500,000 500,000 500,000 500,000

3,500,000 3,500,000 6,750,000 6,750,000 6,750,000 6,750,000 6,750,000

22,500,000 26,000,000 32,750,000 39,500,000 46,250,000 53,000,000 59,750,000

2,000,000 2,000,000 5,250,000 5,250,000 5,250,000 5,250,000 5,250,000

5,000,000 7,000,000 12,250,000 17,500,000 22,750,000 28,000,000 33,250,000

 12
100
110,000

11,000,000

1,000,000

12,000,000
105,000,000
22,500
2,250,000
0
40,000 Bisa dihilangkan jika upah tenaga kerja per bulan (tidak tergantung jumlah unit yang dihasilkan)
4,000,000 Jika upah tenaga kerja per bulan Rp3 juta per bulan langsung tulis saja 3 juta.

500,000

6,750,000
66,500,000

5,250,000

38,500,000
 Jenis Uraian
1 2 3 4
Target Produksi (unit) 50 50 50 50
Harga jual (Rp) 150,000 150,000 150,000 150,000
Penerimaan dari penjualan produk
(Rp)
7,500,000 7,500,000 7,500,000 7,500,000
Penerimaan lain (penjualan scrap)
(Rp)  500,000 500,000 500,000 500,000

Total Penerimaan (Rp) 8,000,000 8,000,000 8,000,000 8,000,000

Kumulatif penerimaan (Rp) 8,000,000 16,000,000 24,000,000 32,000,000
Biaya bahan baku per unit (Rp) 20,000 20,000 20,000 20,000
Biaya bahan baku keseluruhan (Rp) 1,000,000 1,000,000 1,000,000 1,000,000
Biaya peralatan keseluruhan (Rp) 5,000,000 0 0 0
Biaya operator mesin bubut (Rp) 3,000,000 3,000,000 3,000,000 3,000,000
Biaya operator mesin milling (Rp) 3,000,000 3,000,000 3,000,000 3,000,000
Biaya tenaga kerja keseluruhan (Rp) 6,000,000 6,000,000 6,000,000 6,000,000
Biaya administrasi dan pemasaran
(Rp)
500,000 500,000 500,000 500,000

Biaya total (Rp) 12,500,000 7,500,000 7,500,000 7,500,000

Kumulatif Biaya Total (Rp) 12,500,000 20,000,000 27,500,000 35,000,000
Profit (Penerimaan-Biaya Total)
(Rp)
(4,500,000) 500,000 500,000 500,000
Kumulatif penerimaan-kumulatif
biaya total (Rp) (4,500,000) (4,000,000) (3,500,000) (3,000,000)

NPV= IDR31,540,247.27 (Asumsi tingkat suku bunga bank 6% per tahun)

IRR = 42%
Payback Period= Bulan ke-7
 Bulan ke-
5 6 7 8 9 10 11
50 50 100 100 100 100 100
150,000 150,000 175,000 175,000 175,000 175,000 175,000

7,500,000 7,500,000 17,500,000 17,500,000 17,500,000 17,500,000 17,500,000

500,000 500,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000

8,000,000 8,000,000 18,500,000 18,500,000 18,500,000 18,500,000 18,500,000

40,000,000 48,000,000 66,500,000 85,000,000 103,500,000 122,000,000 140,500,000
20,000 20,000 22,500 22,500 22,500 22,500 22,500
1,000,000 1,000,000 2,250,000 2,250,000 2,250,000 2,250,000 2,250,000
0 0 0 0 0 0 0
3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000

500,000 500,000 500,000 500,000 500,000 500,000 500,000

7,500,000 7,500,000 8,750,000 8,750,000 8,750,000 8,750,000 8,750,000

42,500,000 50,000,000 58,750,000 67,500,000 76,250,000 85,000,000 93,750,000

500,000 500,000 9,750,000 9,750,000 9,750,000 9,750,000 9,750,000

(2,500,000) (2,000,000) 7,750,000 17,500,000 27,250,000 37,000,000 46,750,000

ank 6% per tahun)

 12
100
175,000

17,500,000

1,000,000

18,500,000
159,000,000
22,500
2,250,000
0
3,000,000
3,000,000
6,000,000

500,000

8,750,000
102,500,000

9,750,000

56,500,000