Keterangan = Extended credit = 1/12 x total penjualan 1 tahunBEP = cukupanDCF = cukupanAda perubahan asumsi - asumsi" ini yang tak pake"

1. PERHITUNGAN BIAYA PRODUKSIEquipment Cost harga total harga per alatBucket Elevator $ 1,658.48 1 $ 1,568.48 Silo Bahan baku $ 616.34 1 $ 616.34 Weighting feeder $ 4,000.00 2 $ 2,000.00 Pompa input tangki $ 1,560.92 2 $ 780.46 Melter $ 2,906.31 1 $ 2,096.31 Tangki urea melt $ 24,653.71 1 $ 24,653.71 Pompa input reaktor $ 1,951.16 2 $ 975.58 Pompa salt $ 5,853.48 2 $ 2,926.74 Reaktor $ 823,060.19 1 $ 823,060.19 Cyclone reaktor $ 1,170.69 1 $ 1,170.69 Cooler gas produk $ 2,054.48 1 $ 2,054.48 Cooler off gas $ 23,413.89 1 $ 23,413.89 Desublimer $ 96,088.25 1 $ 96,088.25 Pneumatic Conveyor $ 265,173.18 2 $ 132,586.59 Cyclone purging gas $ 1,560.22 1 $ 1,560.22 Intermediate storage bin $ 547.86 1 $ 547.86 Blower $ 28,131.20 2 $ 14,065.60 Compressor $ 124,099.80 2 $ 62,049.90 Scrubber $ 42,661.53 1 $ 42,661.53 Furnace $ 551,554.86 1 $ 551,554.86 Cooler produk $ 2,054.40 1 $ 2,054.40 Silo produk $ 684.80 1 $ 684.80 Total Equipment Cost $ 2,005,455.75

A. TOTAL CAPITAL INVESMENTA.1 Fixed Capital InvestmentA.1.1 Purchase equipment Cost (PEC)Equipment Cost $ 2,005,455.75 Biaya angkut smp plbhan $ 300,818.36 Asuransi Pengangkutan $ 20,054.56 Provisi bank $ 10,027.28 EMKL $ 200,545.58 Pajak bea masuk barang $ 401,091.15 Total PEC $ 2,937,992.67 28,204,729,668.00 A.1.2 InstalasiMaterial $ 323,179.19 Buruh1 manhour asing 201 manhour Ind 20,000jumlah manhour 47007.88Ongkos buruh asing $ 47,007.88 Ongkos buruh Indonesia 2,679,449,318.46Biaya instalasiMaterial $ 323,179.19 3,102,520,263.48

Buruh asing $ 47,007.88 451,275,674.69Buruh Indonesia 2,679,449,318.46Total Biaya Instalasi 6,233,245,256.63A.1.3 PemipaanMaterial $ 616,978.46 Buruhjumlah Manhour 22034.95 Ongkos buruh Indonesia 1,322,096,703.19Biaya PemipaanMaterial $ 616,978.46 5,922,993,230.28 Buruh Indonesia 1,322,096,703.19Total Biaya Pemipaan 7,245,089,933.47 A.1.4 InstrumentasiMaterial $ 705,118.24 BuruhJumlah manhour 8813.98 Ongkos Buruh asing $ 8,813.98 Ongkos Buruh Indonesia 502,396,747.21Biaya InstrumentasiMaterial $ 705,118.24 6,769,135,120.32Buruh asing $ 8,813.98 84,614,189.00Buruh Indonesia 502,396,747.21Total Biaya Instrumentasi 7,356,146,056.54A.1.5 IsolasiMaterial $ 88,139.78 Buruhjumlah manhour 7344.98 Ongkos buruh Indonesia 440,698,901.06Biaya IsolasiMaterial $ 88,139.78 846,141,890.04Buruh Indonesia 440,698,901.06Total Biaya Isolasi 1,286,840,791.10A.1.6 ListrikMaterial $ 205,659.49 BuruhJumlah manhour 4406.99 Ongkos Buruh Indonesia 264,419,340.64Biaya Listrikmaterial $ 205,659.49 1,974,331,076.76buruh Indonesia 264,419,340.64Total biaya Listrik 2,238,750,417.40A.1.7 BangunanLuas bangunan 4000Harga bangunan 2,500,000.00Biaya Bangunan 10,000,000,000.00A.1.8 Tanah dan perbaikanLuas tanah 20000harga tanah 1,500,000.00Biaya tanah 30,000,000,000.00A.1.9 UtilitasBiaya Utilitas $ 2,203,494.51 21,153,547,251.00A.1.10 EnvironmentalBiaya environmental $ 881,397.80 8,461,418,900.40Physichal Plant Coct (PPC)

PEC 28,204,729,668.00Instalasi 6,233,245,256.63Piping 7,245,089,933.47Instrumentasi 7,356,146,056.54Insulasi 1,286,840,791.10Listrik 2,238,750,417.40bangunan 10,000,000,000.00tanah 30,000,000,000.00Utilitas 21,153,547,251.00Environmental 8,461,418,900.40Total PPC $ 12,727,059.20 122,179,768,274.53A.1.11 Engineering & ConstructionBiaya $ 2,545,411.84 24,435,953,654.91Direct plant Cost (DPC)Total DPC $ 15,272,471.03 146,615,721,929.44A.1.12 Contractor's feeTotal $ 1,221,797.68 11,729,257,754.35A.1.13 ContingencyTotal $ 2,290,870.66 21,992,358,289.42FIXED CAPITAL INVESMENT (FCI)DPC $ 15,272,471.03 146,615,721,929.44Contractor's fee $ 1,221,797.68 11,729,257,754.35Contingency $ 2,290,870.66 21,992,358,289.42Total FCI 180,337,337,973.21A.2 Working CapitalA.2.1 Raw material InventoryUreaPenyimpanan 15 hari Harga 1,200.00Massa 3437748Biaya penyimpanan 4,125,297,600.00A.2.2 In Process Inventory 42,161,955.41A.2.3 Product inventory 15,178,303,946.21A.2.4 Available cost 15,178,303,946.21A.2.5 Extended Credit 22,000,000,000.00Working CapitalRaw material inventory 4,125,297,600.00In process inventory 42,161,955.41Product Inventory 15,178,303,946.21Available cost 15,178,303,946.21Extended Credit 22,000,000,000.00Total WC 56,524,067,447.83Plant start upTotal $ 1,221,797.68 11,729,257,754.35TOTAL CAPITAL INVESTMENTFCI 180,337,337,973.21WC 56,524,067,447.83Plant start-up 11,729,257,754.35TCI 248,590,663,175.39

B. MANUFACTURING COSTB.1 Direct manufacturing costB.1.1 Bahan bakuUrea 75630456Harga 1,200.00

Total harga 90,756,547,200.00Katalis alumina 430harga 37.35Total harga $ 16,060.50 154,180,800.00Total bahan baku 90,910,728,000.00B.1.2 Labor CostJabatan Jumlah gaji/bulan biaya /tahunKepala regu 16 1,750,000.00 336,000,000.00Operator 106 1,500,000.00 1,908,000,000.00Total Labor Cost 2,244,000,000.00B.1.3 SupervisiJabatan Jumlah Gaji/bulan Biaya/tahunKepala bagian 2 7,500,000.00 180,000,000.00Kepala seksi 5 5,000,000.00 300,000,000.00Supervisi 480,000,000.00B.1.4 MaintenanceBiaya 12,623,613,658.12B.1.5 Plant SuppliesBiaya 1,893,542,048.72B.1.6 Royalti&PatentKapasitas per tahun 25000 ton Harga Produk $ 1.10 Penjualan per tahun $ 27,500,000.00 264,000,000,000.00Total royalti & patent $ 825,000.00 7,920,000,000.00B.1.7 UtilitasBiaya 15,996,179,144.71Total Direct Manufacturing CostBahan baku 90,910,728,000.00Labor Cost 2,244,000,000.00Supervisi 480,000,000.00Maintenance 12,623,613,658.12Plant Supplies 1,893,542,048.72Royalti&patent 7,920,000,000.00Utilitas 15,996,179,144.71TOTAL DMC 132,068,062,851.55B.2 Indirect manufacturing costB.2.1 Payroll Overhead 448,800,000.00B.2.2 Laboratorium 448,800,000.00B.2.3 Plant Overhead 1,795,200,000.00B.2 4 Packaging Product & Transportasi 10,560,000,000.00Total IMC 13,252,800,000.00B.3 Fixed Manufacturing CostB.3.1 Depresiasi 16,230,360,417.59B.3.2 Property Tax 3,606,746,759.46B.3.3 Asuransi 1,803,373,379.73Total FMC 21,640,480,556.78TOTAL MANUFACTURING COSTDMC 132,068,062,851.55IMC 13,252,800,000.00FMC 21,640,480,556.78Total MC 166,961,343,408.34C. GENERAL EXPENSEC.1 AdministrasiC.1.1 Managemen salaries

Jabatan jumlah Gaji/bulan Gaji/tahunManager Umum 1 15,000,000.00 180,000,000.00Manager 2 12,500,000.00 300,000,000.00Staff ahli 3 3,500,000.00 126,000,000.00Kabag 3 7,500,000.00 270,000,000.00Kasie 7 5,000,000.00 420,000,000.00sekretaris 1 2,000,000.00 24,000,000.00Karyawan non proses 10 1,250,000.00 150,000,000.00Kepala regu (foreman)keama 4 1,750,000.00 84,000,000.00Satpam 12 900,000.00 129,600,000.00Sopir 3 900,000.00 32,400,000.00Pesuruh 2 750,000.00 18,000,000.00Cleaning Servise 2 750,000.00 18,000,000.00Medis 1 2,500,000.00 30,000,000.00Paramedis 3 1,500,000.00 54,000,000.00Total managemen salaries 1,836,000,000.00C.1.2 Legal fee & auditing 15,000,000.00C.1.3 Peralatan kantor & komunikasi 25,000,000.00Biaya administrasiManagemen salaries 1,836,000,000.00Legal fee&auditing 15,000,000.00Peralatan kantor & Komunikasi 25,000,000.00Total Biaya administrasi 1,876,000,000.00C.2 Sales 25,044,201,511.25C.3 Riset 8,348,067,170.42C.4 Finance 24,859,066,317.54General ExpenseAdministrasi 1,876,000,000.00Sales 25,044,201,511.25Riset 8,348,067,170.42Finance 24,859,066,317.54Total GE 60,127,334,999.21TOTAL BIAYA PRODUKSI (PRODUCTION COST)Manufacturing cost 166,961,343,408.34General Expense 60,127,334,999.21Production cost 227,088,678,407.542.ANALISA KELAYAKAN2.A Keuntunganbiaya produksi 227,088,678,407.54Penjualan produk/tahun 264,000,000,000.00KeuntunganKeuntungan sebelum pajak 36,911,321,592.46Pajak Indonesia 11,073,396,477.74Keuntungan setelah pajak 25,837,925,114.72POS sebelum pajak 13.98POS setelah pajak 9.792.B Return on InvesmentROI sebelum pajak 20.47ROI setelah pajak 14.332.C Pay Out TimePOT sebelum pajak 3.28POT setelah pajak 4.112.D Break Even Point & Shut Down Point2.D.1 Fixed manufacturing Cost

Depresiasi 16,230,360,417.59Property Taxes 3,606,746,759.46Asuransi 1,803,373,379.73Total Fa 21,640,480,556.782.D.2 Variabel CostRaw material 90,910,728,000.00Utilitas 15,996,179,144.71Packaging & Transport 10,560,000,000.00Royalties & Patent 7,920,000,000.00Total Va 125,386,907,144.712.D.3 Regulated CostLabor Cost 2,244,000,000.00Payroll Overhead 448,800,000.00Supervisi 480,000,000.00Laboratorium 448,800,000.00General Expense 60,127,334,999.21Maintenance 12,623,613,658.12Plant supplies 1,893,542,048.72Plant overhead 1,795,200,000.00Total Ra 80,061,290,706.052.D.4 Penjualan ProdukPenjualan selama 1 tahun (Sa) 264,000,000,000.00BEP 55.30SDP 29.09Discounted cash flowFC 180,337,337,973.21WC 56,524,067,447.83CF 66,927,351,849.85n 10SV 18,033,733,797.32Trial i 0.263266ruas kiri

2451559156055.98 2451556966291.03

0 21.64 Fa100 21.64

0 21.64 Va 125.38100 147.02

0 45.658 0,3Ra 24.018 80.06100 227.08

0 0 Sa100 264

0 24.018100 205.44

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