Sheet1ANALISA USAHA ABON IKAN LELE

Biaya Tetap

NoJenisjumlah/unitHarga/UnitNilai InvestasiUE Penyusutanitemtahun dalam Rp 000RpRp(Tahun)Rp0123451Kendaraan Operasional (Motor)1 unit15,000,00015,000,000101,500,000benefit2Bangunan1 Unit150,000,000150,000,0001510,000,000hasil penjualan1,148,400,0001,146,310,0001,148,400,0001,148,400,0001,148,400,0003Mesin pengepresan minyak 1 unit3,000,0003,000,00010300,000-4Penggorengan besar + Tirisan + Sutil 1 unit550,000550,0002275,000benefit kotor1,148,400,0001,146,310,0001,148,400,0001,148,400,0001,148,400,0005Kompor gas 1 unit400,000400,0002200,000df disconted gross benefit1,025,357,142.86913,831,313.78817,408,436.59729,828,961.24651,633,001.114,138,058,855.576Tabung gas 1 unit300,000300,0002150,000cost7Dandang besar 1 unit250,000250,0002125,000ko170,090,0008Tampah 1 unit20,00020,000210,000biaya operasional942,305,000942,305,000942,305,000942,305,000942,305,0009Loyang 1 unit20,00020,000210,000biaya pemeliharaan10Blender 1 unit250,000250,0002125,000df disconted gross cost841,343,750751,199,777670,714,086598,851,863534,689,1633,396,798,63911Mesin Saeler1 unit300,000300,0002150,000repegment3,226,708,639Total Investasi170,090,00012,845,000gross benefit170,090,000206,095,000204,005,000206,095,000206,095,000206,095,000pajakJadi Total biaya tetap adalah Rp12,845,000net benefitdf 12%0.8930.7970.7120.6360.567Biaya Variabel184,013,393162,631,537146,694,350130,977,098116,943,838741,260,216NPV571,170,216NoUraianJumlahSatuanHarga (Rp)Jumlah HargaB/C1.282RpIRR320.001Ikan Lele Segar4000Kg17000680000002Gula Merah66Kg120007920003Gula Pasir12Kg150001800004Minyak Goreng24Kg160003840005LPG6Tabung16500990006Bumbu-Bumbu1Paket3000003000007Plastik Kemasan1Paket1000001000008Tenaga Kerja5Orang150000075000009Lain - Lain-100000TOTAL77455000Biaya Variabel selama 1 tahun1277455000929460000

TOTAL BIAYA PRODUKSI Total Biaya Produksi = Biaya Tetap+Biaya VariabelRp12,845,000+Rp929,460,000Rp942,305,000

PENJUALANRendemen yang diperoleh dari berat awal 55% = 55/100 x 4000 Kg = 2200 kg1 tahun 12 kali produksi = 2200 x 12 = 26400 KgHarga Abon Ikan Lele/kg Rp43,500X26400 KgRp1,148,400,000Rp942,305,000_Rp206,095,000

R/c Ratio1.2BEP Produksi21,662BEP Harga Rp35,693Keuntungan/Bulan17,174,583Payback periode9.9BulanPERHITUNGAN IRRnet cost flowdf 12%NPV at percobaan 1percobaan 2percobaan 3df 12%df 320%NPV0170,090,000hitung IRR1206,095,0000.893184,013,3930.23849,070,238122204,005,0000.797162,631,5370.05711,564,909677,023,289.483206,095,0000.712146,694,3500.0132,781,7600.844206,095,0000.636130,977,0980.003662,3243085206,095,0000.567116,943,8380.001157,696259.84Jumlah Total741,260,216.2264,236,927320.00NPV571,170,216.22-105,853,073

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