lampiran e - analisa ekonomi

BASISKetetapan yang dipakai

Konstruksi2014Produksi komersial2015Operasi per tahun330hariShut down30hariUmur teknis pabrik10tahunSalvage value0-1$ =12322rupiahBunga bank =20%per tahunKenaikan harga bahan baku & produk10%per tahunKeterangan Biaya Investasi Kapital dikeluarkan :Tahun ke-010%Tahun ke-120%Tahun ke-240%Tahun ke-330%Modal kerja dikeluarkan pada tahun ke-3

Cost Index

Tahun (X)Index (Y) MARSHALL & SWIFT INDEX19951027.4Sumber: Chemical Engineering Magazine, www.CHF.com, september 200519961039.119971056.819981069.919991068.32000108920011093.920021104.2

20031117.37920041128.17220051139.020061149.75820071160.55120081171.34420091182.13720101192.9320111203.72320121214.51620131225.30920141236.10220151246.89520161257.68820171268.48120181279.27420191290.06720201300.8620211311.65320221322.446

Gaji Daftar Gaji Pegawai

NoJabatanJumlahGaji/orang/bulanGaji/bulan1Dewan KomisarisKomisaris Utama1Rp 20,000,000Rp 20,000,000Anggota Komisaris2Rp 17,000,000Rp 34,000,0002Board of Directora. Direktur Utama1Rp 15,000,000Rp 15,000,000b. Direktur Produksi1Rp 12,000,000Rp 12,000,000c. Direktur Adm & Keuangan1Rp 12,000,000Rp 12,000,0003Managera. Manager Produksi1Rp 9,000,000Rp 9,000,000b. Manager Teknik1Rp 9,000,000Rp 9,000,000c. Manager Keuangan1Rp 9,000,000Rp 9,000,000c. Manager HRD1Rp 9,000,000Rp 9,000,000e. Manager Pemasaran1Rp 9,000,000Rp 9,000,0004Kepala Bagiana. Proses1Rp 7,500,000Rp 7,500,000b. Riset dan Pengembangan1Rp 7,500,000Rp 7,500,000c. Utilitas1Rp 7,500,000Rp 7,500,000d. Maintenance1Rp 7,500,000Rp 7,500,000e. Quality control1Rp 7,500,000Rp 7,500,000f. Administrasi dan pembukuan1Rp 7,500,000Rp 7,500,000g. Keuangan1Rp 7,500,000Rp 7,500,000h. Penjualan1Rp 7,500,000Rp 7,500,000i. Gudang1Rp 7,500,000Rp 7,500,000j. Humas dan Personalia1Rp 7,500,000Rp 7,500,000k. K31Rp 7,500,000Rp 7,500,000l. Keamanan1Rp 7,500,000Rp 7,500,0005Karyawan Shifta. Produksi32Rp 2,800,000Rp 89,600,000b. Utilitas10Rp 2,800,000Rp 28,000,000c. Mesin & instrumen10Rp 2,800,000Rp 28,000,000d. QC (Quality Control)6Rp 2,800,000Rp 16,800,000e. Keamanan8Rp 2,800,000Rp 22,400,0006Karyawan Non Shifta. Gudang6Rp 2,500,000Rp 15,000,000b. Pemeliharaaan & Perawatan2Rp 2,500,000Rp 5,000,000c. Penjualan2Rp 2,500,000Rp 5,000,000d. Litbang2Rp 3,000,000Rp 6,000,000e. Pemasaran3Rp 3,000,000Rp 9,000,000f. Distribusi3Rp 2,500,000Rp 7,500,000g. Keuangan2Rp 2,800,000Rp 5,600,000h. Akunting & Adm2Rp 2,800,000Rp 5,600,000i. Kepegawaian2Rp 2,800,000Rp 5,600,000j. Humas3Rp 2,800,000Rp 8,400,000k. Rumah Tangga4Rp 2,500,000Rp 10,000,000l. Supir4Rp 2,500,000Rp 10,000,0007Karyawan Tidak Tetapa. Dokter1Rp 3,500,000Rp 3,500,000b. Perawat2Rp 2,500,000Rp 5,000,000c. Pramukantor4Rp 2,000,000Rp 8,000,000Total:131Rp 514,000,000

Rincian

Gaji per tahun:Rp6,168,000,000Tunjangan Hari Raya (1 bulan gaji):Rp514,000,000Tunjangan makan & transpor :Rp257,000,000Tunjangan kesehatan :Rp86,400,000Total gaji per tahun::Rp7,025,400,000

Keterangan : setiap tahun ada kenaikan gaji sebesar 10%Tahun ke-Gaji/tahun1Rp7,025,400,0002Rp7,727,940,0003Rp8,500,734,0004Rp9,350,807,4005Rp10,285,888,1406Rp11,314,476,9547Rp12,445,924,6498Rp13,690,517,1149Rp15,059,568,82610Rp16,565,525,708

Harga AlatRumus Harga Alat : Data harga dari www.matche.comindex 20141,236.10----->Data dari Cost IndexKurs dollar =Rp12,322(Bank Indonesia, 01 Desember 2014)index 20101,192.93Harga Alat-alat Utama :KodeNama alatKapasitas TeoritisKapasitas TerpasangHarga Th.2010Jml.Harga Th.2014Harga Satuan Harga Total (Rp)T-01Tangki molase 63,392.39gal6,350.39gal$21,7205$22,506Rp277,319,478Rp1,386,597,390FP-01Filter Press43.61ft245.00ft2$31,6801$32,826Rp404,488,078Rp404,488,078H-01Heater-01680.49ft2700.00ft2$11,5006$11,916Rp146,831,215Rp880,987,292R-01Reaktor-014,026.82gal4,100.00gal$569,2001$589,799Rp7,267,506,762Rp7,267,506,762H-02Heater-0260.90ft265.00ft2$4,8001$4,974Rp61,286,072Rp61,286,072T-02Tangki Intermediat-0111,181.80gal11,200.00gal$9,8002$10,155Rp125,125,731Rp250,251,463FS-01Fermentor Seeding6,216.49gal6,250.00gal$357,6504$370,593Rp4,566,450,797Rp18,265,803,187F-01Fermentor29,505.92gal30,000.00gal$486,8008$504,417Rp6,215,429,185Rp49,723,433,477T-03Tangki Intermediat-0224,487.41gal24,500.00gal$18,8502$19,532Rp240,675,514Rp481,351,028Cf-01Centrifuge12.00in12.00in$9,6001$9,947Rp122,572,145Rp122,572,145H-03Heater-03113.50ft2115.00ft2$8,2001$8,497Rp104,697,040Rp104,697,040R-02Reaktor-0211,626.51gal11,650.00gal$603,0001$624,823Rp7,699,062,856Rp7,699,062,856D-01Tanki Decolorizer13864.23gal14000.00gal$19,2001$19,895Rp245,144,290Rp245,144,290T-04Tanki Pencampur13315.64gal13350.00gal$20,3501$21,086Rp259,827,411Rp259,827,411Ev-01Evaporator5,806.89ft25,850.00ft2$256,0001$265,265Rp3,268,590,533Rp3,268,590,533Cd-01Condensor3,241.73ft23,250.00ft2$101,7004$105,381Rp1,298,498,661Rp5,193,994,643Kr-01Kristalisator18,939.31gal19,000.00ft2$207,2501$214,750Rp2,646,153,859Rp2,646,153,859BC-01Belt Conveyor-01602.29in (length)603.00in$4,3501$4,507Rp55,540,503Rp55,540,503RD-01Rotary Dryer37.86ft238.00ft2$28,6001$29,635Rp365,162,849Rp365,162,849BC-02Belt Conveyor-02602.29in (length)603.00in$5,3501$5,544Rp68,308,435Rp68,308,435S-01Silo MSG799.92ft3800.00ft3$4,3001$4,456Rp54,902,107Rp54,902,107S-02Silo NaOH5,295.31ft35,300.00ft3$10,7001$11,087Rp136,616,870Rp136,616,870T-05Tanki NH4OH27,439.95gal27,500.00gal$17,9001$18,548Rp228,545,979Rp228,545,979T-06Tanki H2SO4 1%1813.6994gal1825.00gal$16,4001$16,994Rp209,394,081Rp209,394,081T-07Tangki Pelarut NaOH24,264.98gal24,300.00gal$16,5001$17,097Rp210,670,874Rp210,670,874P-01Pompa-011.00in1.00in$1,8004$1,865Rp22,982,277Rp91,929,109P-02Pompa-022.00in2.00in$2,5002$2,590Rp31,919,829Rp63,839,659P-03Pompa-031.00in1.00in$1,8004$1,865Rp22,982,277Rp91,929,109P-04Pompa-041.00in1.00in$1,8002$1,865Rp22,982,277Rp45,964,554P-05Pompa-051.50in1.50in$2,2002$2,280Rp28,089,450Rp56,178,900P-06Pompa-061.50in1.50in$2,20010$2,280Rp28,089,450Rp280,894,499P-07Pompa-073.00in3.00in$2,90010$3,005Rp37,027,002Rp370,270,021P-08Pompa-082.00in2.00in$2,5004$2,590Rp31,919,829Rp127,679,318P-09Pompa-091.50in1.50in$2,20010$2,280Rp28,089,450Rp280,894,499P-10Pompa-101.50in1.50in$2,20010$2,280Rp28,089,450Rp280,894,499P-11Pompa-111.50in1.50in$2,20010$2,280Rp28,089,450Rp280,894,499P-12Pompa-121.50in1.50in$2,20010$2,280Rp28,089,450Rp280,894,499P-13Pompa-131.50in1.50in$2,20010$2,280Rp28,089,450Rp280,894,499P-14Pompa-141.00in1.00in$1,8002$1,865Rp22,982,277Rp45,964,554P-15Pompa-151.00in1.00in$1,8001$1,865Rp22,982,277Rp22,982,277Cp-01Compressor-014.68hp5.00hp$22,8001$23,625Rp291,108,844Rp291,108,844Dh-01Dehumidificator2.20kWh2.20kWh$6,7501$6,994Rp86,183,539Rp86,183,539Bw-01Blower-0114.00ft3/s15.00ft3/s$1,7501$1,813Rp22,343,881Rp22,343,881TotalRp102,592,629,984Biaya Peralatan Utama:Rp102,592,629,984Biaya Pengangkutan dan Asuransi 10 %:Rp10,259,262,998Sub total:Rp112,851,892,982Bea Masuk 10%:Rp10,259,262,998Total Biaya Alat Utama:Rp123,111,155,980

Harga alat-alat penunjangKodeNama AlatKapasitas TeoritisKapasitas TerpasangHarga Th.2010Jml.Harga Th.2014 Harga Satuan (Rp)Harga Total (Rp)Sc-01Screen86.00ft286.00ft2$42,0001$43,520Rp522,239,702Rp522,239,702Bk-01Reservoir575.38m2575.50m2$19,2001$4,111Rp49,328,571Rp49,328,571Bk-02Bak Pengaduk Cepat11.38m211.50m2$2,1201$82Rp985,714Rp985,714Bk-03Bak Pengendap I42.55m243.00m2$3,3041$307Rp3,685,714Rp3,685,714Bk-04Bak Pengendap II68.33m268.50m2$3,3211$489Rp5,871,429Rp5,871,429T-08Tangki Filtrasi201,44gal202.00gal$33,3041$34,510Rp414,115,830Rp414,115,830Bk-05Bak Penampung Air Bersih234.32m2234.50m2$5,8791$1,579Rp18,948,000Rp18,948,000IE-01Ion Exchanger44,56gal45.00gal$203,1582$210,510Rp2,526,124,126Rp5,052,248,252Bk-06Bak Umpan Boiler37.75m238.00m2$1,2111$271Rp3,257,143Rp3,257,143Bk-07Bak Penampung Air Cooling Tower267.05m2267.10m2$5,2751$1,908Rp22,894,286Rp22,894,286Bk-08Bak Penampung Air Domestik53.06m253.00m2$9641$379Rp4,542,857Rp4,542,857PU-01Pompa Utilitas-011.00in1.00in$1,8001$1,865Rp22,381,702Rp22,381,702PU-02Pompa Utilitas-020.45in0.45in$1,4001$1,451Rp17,407,990Rp17,407,990PU-03Pompa Utilitas-030.25in0.25in$1,2001$1,243Rp14,921,134Rp14,921,134PU-04Pompa Utilitas-040.25in0.25in$1,2001$1,243Rp14,921,134Rp14,921,134PU-05Pompa Utilitas-050.25in0.25in$1,2001$1,243Rp14,921,134Rp14,921,134PU-06Pompa Utilitas-060.25in0.25in$1,2001$1,243Rp14,921,134Rp14,921,134PU-07Pompa Utilitas-070.125in0.13in$9802$1,015Rp12,185,593Rp24,371,186PU-08Pompa Utilitas-080.25in0.25in$1,2002$1,243Rp14,921,134Rp29,842,269PU-09Pompa Utilitas-091.00in1.00in$1,8002$1,865Rp22,381,702Rp44,763,403PU-10Pompa Utilitas-100.50in0.50in$1,6002$1,658Rp19,894,846Rp39,789,692PU-11Pompa Utilitas-110.25in0.25in$1,2002$1,243Rp14,921,134Rp29,842,269PU-12Pompa Utilitas-121.50in1.50in$2,2002$2,280Rp27,355,413Rp54,710,826T-09Tangki Bahan Bakar57,370.00gal57,371.00gal$20,0401$20,766Rp249,187,581Rp249,187,581G-01Generator500.00kW500.00kW$19,8801$20,599Rp247,193,382Rp247,193,382CT-01Cooling Tower22.45Mbtu/hr22.50Mbtu/hr$59,8271$61,992Rp743,901,224Rp743,901,224B-01Boiler2,598.11lb/hr2,600.00lb/hr$68,0271$70,489Rp845,862,116Rp845,862,116FCT-01Fan Cooling Tower16.00hp16.00hp$11,0821$11,483Rp137,800,171Rp137,800,171Ch-01Chiller3.50ft24.00ft2$7,8651$8,150Rp97,797,364Rp97,797,364Bk-09Bak Cake231.36m3231.50m3$5,5262$1,654Rp19,842,857Rp39,685,714Bk-10Bak Equalisasi78.02m378.10m3$1,0391$558Rp6,694,286Rp6,694,286Bk-11Bak Anaerob780.18m3780.20m3$7,3641$5,573Rp66,874,286Rp66,874,286Bk-12Bak Aerob124.83m3124.83m3$1,1931$892Rp10,699,714Rp10,699,714Bk-13Settler8.67m38.67m3$1,4641$62Rp743,143Rp743,143TotalRp8,867,350,352

Biaya Peralatan Penunjang :Rp8,867,350,352Biaya Pengangkutan dan Asuransi 10%:Rp1,108,418,794Biaya Administrasi Pelabuhan:Rp443,367,518Sub total:Rp10,419,136,664Bea Masuk 10%:Rp1,041,913,666Total Biaya Alat Penunjang:Rp11,461,050,330

Modal Investasi TetapPerhitungan Total Modal Investasi (Total Capital Investment / TCI)

(A)Modal Investasi Tetap Langsung (Direct Fixed Capital Investment / DFCI)

1.Peralatan utama dan penunjang (AU)=Rp134,572,206,3112.Pemasangan mesin dan peralatan 30%AU=Rp40,371,661,893(termasuk isolasi dan pengecatan)3.Distributed Control System & instrumentasi terpasang3%AU=Rp4,037,166,1895.Sistem perpipaan20%AU=Rp26,914,441,2626.Instalasi listrik terpasang10%AU=Rp13,457,220,6317.Tanah =Rp5,550,000,0008.Bangunan=Rp10,000,000,0009.Fasilitas pelayanan9%AU=Rp12,111,498,56810.Fasilitas transportasi dan distribusi=Rp1,500,000,000Sub totalSub total=Rp248,514,194,855DFCI tak terduga20%AU=Rp26,914,441,262
iis: iis:20% dari DFCI

Total (DFCI) :Rp 275,428,636,117

Keterangan :1. Luas tanah: 300m x 500m:15,000m2 Harga tanah:Rp 370,000/m2 Harga tanah keseluruhan:Rp 5,550,000,000

2. Luas bangunan: 10,000m2 Harga bangunan:Rp 1,000,000/m2 Harga bangunan keseluruhan:Rp 10,000,000,000

Total Bangunan + tanah:Rp 15,550,000,000

(B)Modal Investasi Tetap Tidak Langsung (Indirect Fixed Capital Investment / IFCI)

1.Keteknikan dan pengawasan15%(DFCI)=Rp41,314,295,4182.Biaya kontraktor dan konstruksi20%(DFCI)=Rp55,085,727,2233.Start Up10%(DFCI)=Rp27,542,863,6124IFCI tak terduga10%(DFCI)=Rp27,542,863,612Total (IFCI) :=Rp151,485,749,864

Total Modal Tetap (FCI) = DFCI + IFCI ==Rp 426,914,385,981

Besar pinjaman dari bank yang diambil sebesar:Rp 342,605,983,736

Bunga pinjaman 20%/tahun=Rp68,521,196,747

Modal KerjaModal Kerja (Working Capital Investment / WCI)Modal kerja dihitung per 1 bulan (30 hari) dengan perincian sebagai berikut :No.KomponenJumlah (kg/jam)Harga / satuan (2014)Biaya per jamBiaya /Bulan1Bahan Baku (BB)Molase* (kg/jam)7737.0088Rp1,800Rp13,926,616Rp10,027,163,408------>data neraca massa F1NaOH (kg/jam)**655.1027Rp7,500Rp4,913,270Rp3,537,554,621------>data neraca massa F26Corynebacterium glutamicum (kg)***6.4995Rp17,000Rp110,491Rp29,832,702------>data neraca massa F9Larutan Ammonia (kg/jam)**48.4121Rp9,000Rp435,709Rp313,710,164------>data neraca massa F15/36jamKH2PO421.6650Rp3,250Rp70,411Rp50,696,094------>data neraca massa F11MgSO4.7H2O21.6650Rp3,000Rp64,995Rp46,796,395------>data neraca massa F11Thiamine HCL0.0022Rp6,300Rp14Rp9,827------>data neraca massa F11Biotin0.0034Rp11,000Rp38Rp27,127------>data neraca massa F11(BB)Rp14,005,790,3362Bahan Penunjang & Utilitas (BP)Solar777[$ liter/jam]Rp7,500Rp5,827,621Rp4,195,886,805Listrik (PLN)250[$ kW/jam]1,600[$ Rp/kwh]Rp400,000Rp288,000,000Koagulan 0.001[$ kg/jam]7,500[$ Rp/jam]Rp5Rp3,324Ion Exchanger0.04[$ kg/jam]20,500[$ Rp/jam]Rp857Rp616,968Air dari PAM0.53[$ m3/jam]8,000[$ Rp/jam]Rp4,248Rp3,058,757(BP)Rp4,487,565,854

3Biaya pengemasan dan distribusi produk (2%BB)Rp280,115,8074Quality Control (0.5% BB)Rp70,028,9526Gaji karyawan Rp514,000,000Sub Total:Rp19,357,500,948Modal kerja tak terduga:Rp1,935,750,095Total (WCI):Rp21,293,251,043* Harga dari PG Gunung Madu** Harga Distributor*** kebutuhan bakteri 1x fermentasi

TCI = FCI + WCI =Rp 426,914,385,981+Rp 21,293,251,043=Rp 448,207,637,024Trial run :trial run dihitung untuk 1 minggumodal kerja 1 hari =Rp 236,591,678Biaya trial run untuk 1 minggu =Rp 1,656,141,748Dihitung berdasarkan kebutuhan selama=30hariData Cost Index20071160.55120141236.102

Struktur PermodalanYang dapat dijaminkan:DFCI =Rp 275,428,636,117Jika bank memberikan pinjaman sebesar:75%DFCI =Rp 206,571,477,088

Besar pinjaman dari bank yang diambil sebesar:Rp 206,571,477,088Modal sendiri (TCI - pinjaman bank)Rp 241,636,159,937

Sehingga komposisi permodalan adalah:Pinjaman bank=pinjaman bank / TCI x 100% =46.09Modal sendiri=modal sendiri / TCI x 100% =53.91

Total Capital Investment=Rp 448,207,637,024

Biaya Investasi Total

Biaya Investasi Total - Kondisi Normal

A. Biaya LangsungPeralatan utama dan penunjang (AU)=Rp134,572,206,311Pemasangan mesin dan peralatan 30%AU=Rp40,371,661,893(termasuk isolasi dan pengecatan)Distributed Control System & instrumentasi terpasang3%AURp4,037,166,189Sistem perpipaan20%AU=Rp26,914,441,262Instalasi listrik terpasang10%AU=Rp13,457,220,631Tanah =Rp5,550,000,000Bangunan=Rp10,000,000,000Fasilitas pelayanan9%AU=Rp12,111,498,568Fasilitas transportasi dan distribusi=Rp1,500,000,000Sub total=Rp248,514,194,855DFCI tak terduga20%AU=Rp26,914,441,262

Total (DFCI) :=Rp 275,428,636,117

B. Biaya Tidak LangsungKeteknikan dan pengawasan15%(DFCI)=Rp41,314,295,418Biaya kontraktor dan konstruksi20%(DFCI)=Rp55,085,727,223Start Up10%(DFCI)=Rp27,542,863,612IFCI tak terduga10%(DFCI)=Rp27,542,863,612Total (IFCI) :=Rp151,485,749,864


C. Modal KerjaBahan Baku=Rp14,005,790,336Bahan Penunjang & Utilitas=Rp4,487,565,854Biaya pengemasan dan distribusi produk (2%BB)=Rp280,115,807Quality Control (0.5% BB)=Rp70,028,952Gaji karyawan =Rp514,000,000Sub total=Rp19,357,500,948Modal Kerja Tak Terduga10 % Subtotal=Rp1,935,750,095Modal Kerja Total (WCI)=Rp21,293,251,043

Biaya Investasi Kapital Total=Rp 448,207,637,024

Biaya Investasi Total - Kondisi Bahan Baku + 10%

iis: iis:20% dari DFCI0.0Total (DFCI) :=Rp275,428,636,117




Biaya Investasi Kapital Total (BIKT)FCI + WCI=Rp 449,748,273,961

Biaya Investasi Total - Kondisi Harga Jual - 10%


Total (DFCI) :=Rp275,428,636,117


Total Modal Tetap (FCI) = DFCI + IFCI ==Rp426,914,385,981


Biaya Investasi Kapital Total=Rp448,207,637,024

Biaya ProduksiBiaya Produksi - Kondisi NormalNo.KomponenJumlah (kg/jam)Harga / satuan (2014)Biaya per jamBiaya per tahunWaktu operasi=330hari/tahun1Bahan Baku (BB)Produksi=22000ton/tahunMolase* (kg/jam)7737.0088Rp1,100Rp8,510,710Rp67,404,820,684=2769.4444kg/jamNaOH (kg/jam)**655.1027Rp6,500Rp4,258,168Rp33,724,687,384Harga Produk (MSG)=Rp24,644per kgCorynebacterium glutamicum (kg)***6.4995Rp13,000Rp84,493Rp669,188,442Larutan Ammonia (kg/jam)**48.4121Rp7,500Rp363,090Rp2,875,676,499ProdukKapasitasHargaTotal HargaKH2PO421.6650Rp3,250Rp70,411Rp557,657,035kg per tahunRp/kgRp/tahunMgSO4.7H2O21.6650Rp3,000Rp64,995Rp514,760,340MSG22000000Rp24,644Rp542,168,000,000Thiamine HCL0.0022Rp6,300Rp14Rp108,100Biotin0.0034Rp9,000Rp31Rp244,142Kondisi Harga Jual -10%(BB)Rp105,747,142,6262Bahan Penunjang & Utilitas (BP)ProdukKapasitasHargaTotal HargaSolar777[$ liter/jam]Rp7,500Rp5,827,621Rp46,154,754,855kg per tahunRp/kgRp/tahunListrik (PLN)250[$ kW/jam]1,600[$ Rp/kwh]Rp400,000Rp3,168,000,000MSG22000000Rp22,180Rp487,951,200,000Koagulan 0.001[$ kg/jam]7,500[$ Rp/jam]Rp5Rp36,567Ion Exchanger0.04[$ kg/jam]20,500[$ Rp/jam]Rp857Rp6,786,648Air dari PAM0.53[$ m3/jam]8,000[$ Rp/jam]Rp4,248Rp33,646,323Kurs dollar =Rp12,322(BP)Rp49,363,224,393(Bank Indonesia, 01 Desember 2014)

3Biaya Lain (BL)Biaya pengemasan dan distribusi produk (2%BB)2,114,942,852.52Quality Control (0.5% BB)Rp528,735,713(BL)Rp2,643,678,566

4Penjualan ProdukProdukRp / kgRp / tahunMSGRp24,644Rp542,168,000,000Biaya Produksi - Kondisi Bahan Baku + 10%No.KomponenJumlah (kg/jam)Harga / satuan (2014)Biaya per jamBiaya per tahun1Bahan Baku (BB)Molase* (kg/jam)7737.0088Rp1,210Rp9,361,781Rp74,145,302,753NaOH (kg/jam)**655.1027Rp7,150Rp4,683,984Rp37,097,156,122Corynebacterium glutamicum (kg)***6.4995Rp14,300Rp92,943Rp736,107,286Larutan Ammonia (kg/jam)**48.4121Rp8,250Rp399,400Rp3,163,244,149KH2PO421.6650Rp3,575Rp77,452Rp613,422,739MgSO4.7H2O21.6650Rp3,300Rp71,494Rp566,236,374Thiamine HCL0.0022Rp6,930Rp15Rp118,910Biotin0.0034Rp9,900Rp34Rp268,556(BB)Rp116,321,856,8882Bahan Penunjang & Utilitas (BP)Solar777[$ liter/jam]Rp7,500Rp5,827,621Rp46,154,754,855Listrik (PLN)250[$ kW/jam]1,600[$ Rp/kwh]Rp400,000Rp3,168,000,000Koagulan 0.001[$ kg/jam]7,500[$ Rp/jam]Rp5Rp36,567Ion Exchanger0.04[$ kg/jam]20,500[$ Rp/jam]Rp857Rp6,786,648Air dari PAM0.53[$ m3/jam]8,000[$ Rp/jam]Rp4,248Rp33,646,323(BP)Rp49,363,224,393


4Penjualan ProdukProdukRp / kgRp / tahunMSGRp24,644Rp542,168,000,000Biaya Produksi - Kondisi Harga Jual - 10%No.KomponenJumlah (kg/jam)Harga / satuan (2014)Biaya per jamBiaya per tahun1Bahan Baku (BB)Molase* (kg/jam)7737.0088Rp1,100Rp8,510,710Rp67,404,820,684NaOH (kg/jam)**655.1027Rp6,500Rp4,258,168Rp33,724,687,384Corynebacterium glutamicum (kg)***6.4995Rp13,000Rp84,493Rp669,188,442Larutan Ammonia (kg/jam)**48.4121Rp7,500Rp363,090Rp2,875,676,499KH2PO421.6650Rp3,250Rp70,411Rp557,657,035MgSO4.7H2O21.6650Rp3,000Rp64,995Rp514,760,340Thiamine HCL0.0022Rp6,300Rp14Rp108,100Biotin0.0034Rp9,000Rp31Rp244,142(BB)Rp105,747,142,6262Bahan Penunjang & Utilitas (BP)Solar777[$ liter/jam]Rp7,500Rp5,827,621Rp46,154,754,855Listrik (PLN)250[$ kW/jam]1,600[$ Rp/kwh]Rp400,000Rp3,168,000,000Koagulan 0.001[$ kg/jam]7,500[$ Rp/jam]Rp5Rp36,567Ion Exchanger0.04[$ kg/jam]20,500[$ Rp/jam]Rp857Rp6,786,648Air dari PAM0.53[$ m3/jam]8,000[$ Rp/jam]Rp4,248Rp33,646,323(BP)Rp49,363,224,393


4Penjualan ProdukProdukRp / kgRp / tahunMSGRp22,180Rp487,951,200,000

Biaya Produksi TahunanPerhitungan Biaya Produksi Tahunan - Kondisi Normal

Uraian Tingkat Produksi (%)123456789108090100100100100100100100100Manufacturing CostBiaya Produksi Langsung :Nilai Rata - rataBahan BakuRp84,597,714,101Rp95,172,428,363Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626--------->Rp102,574,728,347Gaji Karyawan (GK)Rp4,934,400,000Rp5,551,200,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Bahan Penunjang & UtilitasRp43,080,632,197Rp48,465,711,222Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393--------->Rp48,645,213,856Perbaikan dan Perawatan (PP)5%BIKRp17,076,575,439Rp19,211,147,369Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299--------->Rp20,705,347,720Operating Supplies10%PPRp1,707,657,544Rp1,921,114,737Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930--------->Rp2,070,534,772Lab Charges5%GKRp246,720,000Rp277,560,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000--------->Rp299,148,000Paten dan Royalty3%BPTRp9,484,398,948Rp9,867,136,939Rp10,115,247,955Rp9,758,442,677Rp9,401,637,398Rp9,044,832,119Rp8,688,026,841Rp8,331,221,562Rp7,974,416,284Rp7,617,611,005--------->Rp9,028,297,173Fixed Charge :Pajak Daerah2%BIKRp6,830,630,176Rp7,684,458,948Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Asuransi0.5%BIKRp1,707,657,544Rp1,921,114,737Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Depresiasi SOYDRp77,620,797,451Rp69,858,717,706Rp62,096,637,961Rp54,334,558,216Rp46,572,478,471Rp38,810,398,726Rp31,048,318,980Rp23,286,239,235Rp15,524,159,490Rp7,762,079,745Bunga Bank20%per-tahunRp41,314,295,418Rp37,182,865,876Rp33,051,436,334Rp28,920,006,792Rp24,788,577,251Rp20,657,147,709Rp16,525,718,167Rp12,394,288,625Rp8,262,859,084Rp4,131,429,542Plant Overhead50%(GK+PP)Rp11,005,487,720Rp12,381,173,685Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Total Manufacturing CostRp290,122,567,589Rp299,627,492,642Rp304,644,851,841Rp292,751,342,554Rp280,857,833,267Rp268,964,323,981Rp257,070,814,694Rp245,177,305,407Rp233,283,796,120Rp221,390,286,833General Expanses :Administrasi2%penjualanRp8,674,688,000Rp9,759,024,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Distribusi dan Sales2%penjualanRp8,674,688,000Rp9,759,024,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000R & D2%penjualanRp8,674,688,000Rp9,759,024,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Biaya Produksi Total (BPT)Rp316,146,631,589Rp328,904,564,642Rp337,174,931,841Rp325,281,422,554Rp313,387,913,267Rp301,494,403,981Rp289,600,894,694Rp277,707,385,407Rp265,813,876,120Rp253,920,366,833Biaya Produksi Rata-Rata (BPR)Rp300,943,239,093Perhitungan Biaya Produksi Tahunan - Kondisi Bahan Baku +10%

Uraian Tingkat Produksi (%)123456789108090100100100100100100100100Manufacturing CostBiaya Produksi Langsung :Nilai Rata - rataBahan BakuRp93,057,485,511Rp104,689,671,200Rp116,321,856,888Rp116,321,856,888Rp116,321,856,888Rp116,321,856,888Rp116,321,856,888Rp116,321,856,888Rp116,321,856,888Rp116,321,856,888--------->Rp112,832,201,182Gaji Karyawan (GK)Rp4,934,400,000Rp5,551,200,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Bahan Penunjang & UtilitasRp43,080,632,197Rp48,465,711,222Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393--------->Rp48,645,213,856Perbaikan dan Perawatan (PP)5%BIKRp17,076,575,439Rp19,211,147,369Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299--------->Rp20,705,347,720Operating Supplies10%PPRp1,707,657,544Rp1,921,114,737Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930--------->Rp2,070,534,772Lab Charges5%GKRp246,720,000Rp277,560,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000--------->Rp299,148,000Paten dan Royalty3%BPTRp9,738,192,090Rp10,152,654,224Rp10,432,489,383Rp10,075,684,105Rp9,718,878,826Rp9,362,073,547Rp9,005,268,269Rp8,648,462,990Rp8,291,657,711Rp7,934,852,433--------->Rp9,336,021,358Fixed Charge :Pajak Daerah2%BIKRp6,830,630,176Rp7,684,458,948Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Asuransi0.5%BIKRp1,707,657,544Rp1,921,114,737Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Depresiasi SOYDRp77,620,797,451Rp69,858,717,706Rp62,096,637,961Rp54,334,558,216Rp46,572,478,471Rp38,810,398,726Rp31,048,318,980Rp23,286,239,235Rp15,524,159,490Rp7,762,079,745Bunga Bank20%per-tahunRp41,314,295,418Rp37,182,865,876Rp33,051,436,334Rp28,920,006,792Rp24,788,577,251Rp20,657,147,709Rp16,525,718,167Rp12,394,288,625Rp8,262,859,084Rp4,131,429,542Plant Overhead50%(GK+PP)Rp11,005,487,720Rp12,381,173,685Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Total Manufacturing CostRp298,582,338,999Rp309,144,735,478Rp315,219,566,104Rp303,326,056,817Rp291,432,547,530Rp279,539,038,243Rp267,645,528,956Rp255,752,019,669Rp243,858,510,383Rp231,965,001,096General Expanses :Administrasi2%penjualanRp8,674,688,000Rp9,759,024,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Distribusi dan Sales2%penjualanRp8,674,688,000Rp9,759,024,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000R & D2%penjualanRp8,674,688,000Rp9,759,024,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Rp10,843,360,000Biaya Produksi Total (BPT)Rp324,606,402,999Rp338,421,807,478Rp347,749,646,104Rp335,856,136,817Rp323,962,627,530Rp312,069,118,243Rp300,175,608,956Rp288,282,099,669Rp276,388,590,383Rp264,495,081,096Biaya Produksi Rata-Rata (BPR)Rp311,200,711,927Perhitungan Biaya Produksi Tahunan - Kondisi Harga Jual -10%

Uraian Tingkat Produksi (%)123456789108090100100100100100100100100Manufacturing CostBiaya Produksi Langsung :Nilai Rata - rataBahan BakuRp84,597,714,101Rp95,172,428,363Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626Rp105,747,142,626--------->Rp102,574,728,347Gaji Karyawan (GK)Rp4,934,400,000Rp5,551,200,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Rp6,168,000,000Bahan Penunjang & UtilitasRp43,080,632,197Rp48,465,711,222Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393Rp49,363,224,393--------->Rp48,645,213,856Perbaikan dan Perawatan (PP)5%BIKRp17,076,575,439Rp19,211,147,369Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299Rp21,345,719,299--------->Rp20,705,347,720Operating Supplies10%PPRp1,707,657,544Rp1,921,114,737Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930--------->Rp2,070,534,772Lab Charges5%GKRp246,720,000Rp277,560,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000Rp308,400,000--------->Rp299,148,000Paten dan Royalty3%BPTRp9,406,326,756Rp9,779,305,723Rp10,017,657,715Rp9,660,852,437Rp9,304,047,158Rp8,947,241,879Rp8,590,436,601Rp8,233,631,322Rp7,876,826,044Rp7,520,020,765--------->Rp8,933,634,640Fixed Charge :Pajak Daerah2%BIKRp6,830,630,176Rp7,684,458,948Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Rp8,538,287,720Asuransi0.5%BIKRp1,707,657,544Rp1,921,114,737Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Rp2,134,571,930Depresiasi SOYDRp77,620,797,451Rp69,858,717,706Rp62,096,637,961Rp54,334,558,216Rp46,572,478,471Rp38,810,398,726Rp31,048,318,980Rp23,286,239,235Rp15,524,159,490Rp7,762,079,745Bunga Bank20%per-tahunRp41,314,295,418Rp37,182,865,876Rp33,051,436,334Rp28,920,006,792Rp24,788,577,251Rp20,657,147,709Rp16,525,718,167Rp12,394,288,625Rp8,262,859,084Rp4,131,429,542Plant Overhead50%(GK+PP)Rp11,005,487,720Rp12,381,173,685Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Rp13,756,859,650Total Manufacturing CostRp290,122,567,589Rp299,627,492,642Rp304,644,851,841Rp292,751,342,554Rp280,857,833,267Rp268,964,323,981Rp257,070,814,694Rp245,177,305,407Rp233,283,796,120Rp221,390,286,833General Expanses :Administrasi2%penjualanRp7,807,219,200Rp8,783,121,600Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Distribusi dan Sales2%penjualanRp7,807,219,200Rp8,783,121,600Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000R & D2%penjualanRp7,807,219,200Rp8,783,121,600Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Rp9,759,024,000Biaya Produksi Total (BPT)Rp313,544,225,189Rp325,976,857,442Rp333,921,923,841Rp322,028,414,554Rp310,134,905,267Rp298,241,395,981Rp286,347,886,694Rp274,454,377,407Rp262,560,868,120Rp250,667,358,833Biaya Produksi Rata-Rata (BPR)Rp297,787,821,333286937687315

BEPBreak Even Point - Kondisi Normal

Biaya Produksi Rata-rata (BPR)Rp300,943,239,093

Biaya VariabelBahan Baku (rata-rata)Rp102,574,728,347Utilitas (rata-rata)Rp48,645,213,856Perbaikan dan Perawatan (rata-rata)Rp20,705,347,720Biaya Operating supply (rata-rata)Rp2,070,534,772Lab Charge (5% GK, rata-rata)Rp299,148,000Patent and Royalties (rata-rata)Rp9,028,297,173

Biaya Variabel Total (Vc)Rp183,323,269,868

Produksi pertahun (Prod)22000000.00kgBiaya Variabel (Vu = Vc/Prod)Rp8,333/kgBiaya Tetap (Ft = BPR - Vc)Rp117,619,969,225Harga Jual Produk/kg (Su)Rp24,644

BEP terjadi pada produksi (P) = Ft / (Su-Vu)=7211027.79kg/tahun

BEP = (P/Prod) x 100%=32.78% kapasitas

BES = P * Su=Rp177,709pertahun

Break Even Point - Harga Bahan Baku Naik 10%Biaya Produksi Rata-rata (BPR)Rp311,200,711,927



Produksi (Prod)22000000.00kgBiaya Variabel (Vu = Vc/Prod)Rp8,813/kgBiaya Tetap (Ft = BPR - Vc)Rp117,312,245,040Harga Jual Produk/kg (Su)Rp24,644

BEP terjadi pada produksi (P) = Ft / (Su-Vu)=7,410,338.95kg/tahun



Break Even Point - Harga Jual Turun 10%Biaya Produksi Rata-rata (BPR)Rp297,787,821,333



Produksi (Prod)22000000.00kgBiaya Variabel (Vu = Vc/Prod)Rp8,329/kgBiaya Tetap (Ft = BPR - Vc)Rp114,559,213,998Harga Jual Produk/kg (Su)Rp22,180

BEP terjadi pada produksi (P) = Ft / (Su-Vu)=8270810.14kg/tahun



Grafik BEPBreak Even Point - Kondisi NormalKapasitas ( Kg / Tahun )Produksi ( % )Biaya TetapBiaya VariabelBiaya totalPenjualan00Rp117,619,969,2250.0Rp117,619,969,2250.02,200,00010Rp117,619,969,225Rp18,332,326,987Rp135,952,296,212Rp54,216,800,0004,400,00020Rp117,619,969,225Rp36,664,653,974Rp154,284,623,199Rp108,433,600,0006,600,00030Rp117,619,969,225Rp54,996,980,960Rp172,616,950,185Rp162,650,400,0008,800,00040Rp117,619,969,225Rp73,329,307,947Rp190,949,277,172Rp216,867,200,00011,000,00050Rp117,619,969,225Rp91,661,634,934Rp209,281,604,159Rp271,084,000,00013,200,00060Rp117,619,969,225Rp109,993,961,921Rp227,613,931,146Rp325,300,800,00015,400,00070Rp117,619,969,225Rp128,326,288,907Rp245,946,258,132Rp379,517,600,00017,600,00080Rp117,619,969,225Rp146,658,615,894Rp264,278,585,119Rp433,734,400,00019,800,00090Rp117,619,969,225Rp164,990,942,881Rp282,610,912,106Rp487,951,200,00022,000,000100Rp117,619,969,225Rp183,323,269,868Rp300,943,239,093Rp542,168,000,000Break Even Point [Harga Bahan Baku Naik 10%]Kapasitas ( Kg / Tahun )Produksi ( % )Biaya TetapBiaya VariabelBiaya totalPenjualan00Rp117,312,245,0400.0Rp117,312,245,0400.02,200,00010Rp117,312,245,040Rp19,388,846,689Rp136,701,091,729Rp54,216,800,0004,400,00020Rp117,312,245,040Rp38,777,693,378Rp156,089,938,417Rp108,433,600,0006,600,00030Rp117,312,245,040Rp58,166,540,066Rp175,478,785,106Rp162,650,400,0008,800,00040Rp117,312,245,040Rp77,555,386,755Rp194,867,631,795Rp216,867,200,00011,000,00050Rp117,312,245,040Rp96,944,233,444Rp214,256,478,484Rp271,084,000,00013,200,00060Rp117,312,245,040Rp116,333,080,133Rp233,645,325,172Rp325,300,800,00015,400,00070Rp117,312,245,040Rp135,721,926,821Rp253,034,171,861Rp379,517,600,00017,600,00080Rp117,312,245,040Rp155,110,773,510Rp272,423,018,550Rp433,734,400,00019,800,00090Rp117,312,245,040Rp174,499,620,199Rp291,811,865,239Rp487,951,200,00022,000,000100Rp117,312,245,040Rp193,888,466,888Rp311,200,711,927Rp542,168,000,000Break Even Point - Harga Jual Turun 10%Kapasitas ( Kg / Tahun )Produksi ( % )Biaya TetapBiaya VariabelBiaya totalPenjualan00Rp114,559,213,9980.0Rp114,559,213,9980.02,200,00010Rp114,559,213,998Rp18,322,860,733Rp132,882,074,731Rp48,795,120,0004,400,00020Rp114,559,213,998Rp36,645,721,467Rp151,204,935,465Rp97,590,240,0006,600,00030Rp114,559,213,998Rp54,968,582,200Rp169,527,796,198Rp146,385,360,0008,800,00040Rp114,559,213,998Rp73,291,442,934Rp187,850,656,932Rp195,180,480,00011,000,00050Rp114,559,213,998Rp91,614,303,667Rp206,173,517,665Rp243,975,600,00013,200,00060Rp114,559,213,998Rp109,937,164,401Rp224,496,378,399Rp292,770,720,00015,400,00070Rp114,559,213,998Rp128,260,025,134Rp242,819,239,132Rp341,565,840,00017,600,00080Rp114,559,213,998Rp146,582,885,868Rp261,142,099,866Rp390,360,960,00019,800,00090Rp114,559,213,998Rp164,905,746,601Rp279,464,960,599Rp439,156,080,00022,000,000100Rp114,559,213,998Rp183,228,607,335Rp297,787,821,333Rp487,951,200,000

P*BESTitik BEP : 33,68%P*BESP*BESTitik BEP : 37,59%

ROI & POTReturn On Investment and Pay Out Time - Kondisi NormalTahun Ke--3-2-1012345678910NoUraian1Tingkat Produksi000080901001001001001001001001002Biaya Investasi Kapital (BIK)(42691438598.09)(85382877196.18)(170765754392.35)(128074315794.27)3Modal Kerja(21293251043.15)4Penjualan433734400000.00487951200000.00542168000000.00542168000000.00542168000000.00542168000000.00542168000000.00542168000000.00542168000000.00542168000000.005Bahan Baku84597714100.6395172428363.21105747142625.78823549.90823549.90823549.90823549.90823549.90823549.90823549.906Biaya Produksi (tanpa depresiasi)153928120036.99163873418572.68169331151254.50270946040788.63266814611246.88262683181705.13258551752163.38254420322621.63250288893079.88246157463538.137Depresiasi 77620797451.0769858717705.9662096637960.8654334558215.7546572478470.6438810398725.5431048318980.4323286239235.3215524159490.217762079745.118Pendapatan Sebelum Pajak117587768411.31159046635358.15204993068158.86216886577445.72228780086732.57240673596019.43252567105306.29264460614593.15276354123880.00288247633166.869Pajak 10%11758776841.1315904663535.8220499306815.8921688657744.5722878008673.2624067359601.9425256710530.6326446061459.3127635412388.0028824763316.6910Pendapatan Setelah Pajak (Profit)105828991570.18143141971822.34184493761342.97195197919701.15205902078059.32216606236417.49227310394775.66238014553133.83248718711492.00259422869850.1811Recovery Modal Kerja21293251043.1512Cash Flow(42691438598.09)(85382877196.18)(170765754392.35)(149367566837.42)183449789021.25213000689528.30246590399303.83249532477916.89252474556529.96255416635143.02258358713756.09261300792369.15264242870982.22288478200638.4413Cummulative Cash Flow(42691438598.09)(128074315794.27)(298840070186.62)(448207637024.04)(264757848002.79)(51757158474.49)194833240829.34444365718746.23696840275276.19952256910419.221210615624175.301471916416544.461736159287526.672024637488165.11Keuntungan bersih rata-rata per-tahun :Keterangan Biaya Investasi Kapital dikeluarkan :Profit = Total Profit / 10 =Rp202,463,748,817jutaTahun ke-010%ROI = (Profit / Investasi Total) x 100% =47.42%Tahun ke-120%POT=6.21tahun dari masa konstruksiTahun ke-240%=2.21tahun dari pabrik mulai berproduksiTahun ke-330%Modal kerja dikeluarkan pada tahun ke-3Return On Investment and Pay Out Time - Kondisi Bahan Baku +10%Tahun Ke--3-2-1012345678910NoUraian1Tingkat Produksi000080901001001001001001001001002Biaya Investasi Kapital (BIK)(42691438598.09)(85382877196.18)(170765754392.35)(128074315794.27)3Modal Kerja(21293251043.15)4Penjualan433734400000.00487951200000.00542168000000.00542168000000.00542168000000.00542168000000.00542168000000.00542168000000.00542168000000.00542168000000.005Bahan Baku93057485510.69104689671199.53116321856888.36116321856888.36116321856888.36116321856888.36116321856888.36116321856888.36116321856888.36116321856888.366Biaya Produksi (tanpa depresiasi)153928120036.99163873418572.68169331151254.50165199721712.75161068292171.00156936862629.25152805433087.50148674003545.75144542574004.00140411144462.257Depresiasi 77620797451.0769858717705.9662096637960.8654334558215.7546572478470.6438810398725.5431048318980.4323286239235.3215524159490.217762079745.118Pendapatan Sebelum Pajak109127997001.25149529392521.83194418353896.28206311863183.14218205372470.00230098881756.85241992391043.71253885900330.57265779409617.43277672918904.289Pajak 10%10912799700.1214952939252.1819441835389.6320631186318.3121820537247.0023009888175.6924199239104.3725388590033.0626577940961.7427767291890.4310Pendapatan Setelah Pajak (Profit)98215197301.12134576453269.65174976518506.65185680676864.82196384835223.00207088993581.17217793151939.34228497310297.51239201468655.68249905627013.8611Recovery Modal Kerja21293251043.1512Cash Flow(42691438598.09)(85382877196.18)(170765754392.35)(149367566837.42)175835994752.19204435170975.61237073156467.51240015235080.57242957313693.64245899392306.70248841470919.77251783549532.83254725628145.90278960957802.1213Cummulative Cash Flow(42691438598.09)(128074315794.27)(298840070186.62)(448207637024.04)(272371642271.85)(67936471296.24)169136685171.27409151920251.85652109233945.49898008626252.191146850097171.961398633646704.791653359274850.691932320232652.80Keuntungan bersih rata-rata per-tahun :Keterangan Biaya Investasi Kapital dikeluarkan :Profit = Total Profit / 10 =Rp193,232,023,265jutaTahun ke-010%ROI = (Profit / Investasi Total) x 100% =45.26%Tahun ke-120%POT=6.29tahun dari masa konstruksiTahun ke-240%=2.29tahun dari pabrik mulai berproduksiTahun ke-330%Modal kerja dikeluarkan pada tahun ke-3Return On Investment and Pay Out Time - Kondisi Harga Jual -10%

Tahun Ke--3-2-1012345678910NoUraian1Tingkat Produksi000080901001001001001001001001002Biaya Investasi Kapital (BIK)(42691438598.09)(85382877196.18)(170765754392.35)(128074315794.27)3Modal Kerja(21293251043.15)4Penjualan390360960000.00439156080000.00487951200000.00487951200000.00487951200000.00487951200000.00487951200000.00487951200000.00487951200000.00487951200000.005Bahan Baku84597714100.6395172428363.21105747142625.78823549.90823549.90823549.90823549.90823549.90823549.90823549.906Biaya Produksi (tanpa depresiasi)151325713636.99160945711372.68166078143254.50267693032788.63263561603246.88259430173705.13255298744163.38251167314621.63247035885079.88242904455538.137Depresiasi 77620797451.0769858717705.9662096637960.8654334558215.7546572478470.6438810398725.5431048318980.4323286239235.3215524159490.217762079745.118Pendapatan Sebelum Pajak76816734811.31113179222558.15154029276158.86165922785445.72177816294732.57189709804019.43201603313306.29213496822593.15225390331880.00237283841166.869Pajak 10%7681673481.1311317922255.8215402927615.8916592278544.5717781629473.2618970980401.9420160331330.6321349682259.3122539033188.0023728384116.6910Pendapatan Setelah Pajak (Profit)69135061330.18101861300302.34138626348542.97149330506901.15160034665259.32170738823617.49181442981975.66192147140333.83202851298692.00213555457050.1811Recovery Modal Kerja21293251043.1512Cash Flow(42691438598.09)(85382877196.18)(170765754392.35)(149367566837.42)146755858781.25171720018008.30200722986503.83203665065116.89206607143729.96209549222343.02212491300956.09215433379569.15218375458182.22242610787838.4413Cummulative Cash Flow(42691438598.09)(128074315794.27)(298840070186.62)(448207637024.04)(301451778242.79)(129731760234.49)70991226269.34274656291386.23481263435116.19690812657459.22903303958415.301118737337984.461337112796166.671579723584005.11Keuntungan bersih rata-rata per-tahun :Keterangan Biaya Investasi Kapital dikeluarkan :Profit = Total Profit / 10 =Rp157,972,358,401jutaTahun ke-010%ROI = (Profit / Investasi Total) x 100% =37.00%Tahun ke-120%POT=6.09tahun dari masa konstruksiTahun ke-240%=2.65tahun dari pabrik mulai berproduksiTahun ke-330%Modal kerja dikeluarkan pada tahun ke-3

Grafik POT

POT : 2.21%POT : 2.29%POT : 2.65%

DCF ROR

DCF Rate of Return - Kondisi NormalTahunCash FlowDiscount RateDiscount RateDFNPVDFNPV34%33%-3Rp(42,691,438,598.09)2.406Rp(102,720,041,176.62)2.353Rp(100,437,458,029.09)-2Rp(85,382,877,196.18)1.796Rp(153,313,494,293.46)1.769Rp(151,033,771,472.32)-1Rp(170,765,754,392.35)1.340Rp(228,826,110,885.75)1.330Rp(227,118,453,341.83)0Rp(149,367,566,837.42)1.000Rp(149,367,566,837.42)1.000Rp(149,367,566,837.42)1Rp 183,449,789,021.250.746Rp 136,902,827,627.800.752Rp 137,932,172,196.432Rp 213,000,689,528.300.557Rp 118,623,685,413.400.565Rp 120,414,206,302.393Rp 246,590,399,303.830.416Rp 102,485,345,315.010.425Rp 104,814,469,594.684Rp 249,532,477,916.890.310Rp 77,394,105,617.280.320Rp 79,748,131,330.415Rp 252,474,556,529.960.231Rp 58,437,768,845.680.240Rp 60,667,962,996.346Rp 255,416,635,143.020.173Rp 44,118,464,518.340.181Rp 46,146,560,144.637Rp 258,358,713,756.090.129Rp 33,303,472,969.190.136Rp 35,096,323,697.438Rp 261,300,792,369.150.096Rp 25,136,357,228.280.102Rp 26,688,711,001.499Rp 264,242,870,982.220.072Rp 18,969,683,895.400.077Rp 20,292,638,117.7710Rp 288,478,200,638.440.054Rp 15,454,857,920.300.058Rp 16,656,992,524.61Rp(3,400,643,842.57)Rp 20,500,918,225.53DCF-ROR 33.86%Keterangan Biaya Investasi :Kapital dikeluarkan :Tahun ke-0= 10 %Tahun ke-1= 20 %Tahun ke-2= 40 %Tahun ke-3= 30 %Modal kerja dikeluarkan pada tahun ke-3

DCF Rate of Return - Harga Bahan Baku +10%TahunCash FlowDiscount RateDiscount RateNPVDFDFNPV33%32%-3Rp(42,691,438,598.09)2.353Rp(100,437,458,029.09)2.300Rp(98,188,942,649.57)-2Rp(85,382,877,196.18)1.769Rp(151,033,771,472.32)1.742Rp(148,771,125,226.62)-1Rp(170,765,754,392.35)1.330Rp(227,118,453,341.83)1.320Rp(225,410,795,797.91)0Rp(149,367,566,837.42)1.000Rp(149,367,566,837.42)1.000Rp(149,367,566,837.42)1Rp 175,835,994,752.190.752Rp 132,207,514,851.270.758Rp 133,209,086,933.482Rp 204,435,170,975.610.565Rp 115,571,920,954.050.574Rp 117,329,643,581.043Rp 237,073,156,467.510.425Rp 100,769,118,426.480.435Rp 103,076,719,531.544Rp 240,015,235,080.570.320Rp 76,706,513,910.710.329Rp 79,057,501,472.155Rp 242,957,313,693.640.240Rp 58,381,032,605.580.250Rp 60,626,196,255.126Rp 245,899,392,306.700.181Rp 44,427,063,610.230.189Rp 46,485,110,560.947Rp 248,841,470,919.770.136Rp 33,803,469,160.280.143Rp 35,637,336,791.648Rp 251,783,549,532.830.102Rp 25,716,639,920.930.108Rp 27,317,182,374.319Rp 254,725,628,145.900.077Rp 19,561,757,606.070.082Rp 20,936,653,280.8410Rp 278,960,957,802.120.058Rp 16,107,458,305.290.062Rp 17,370,171,783.21Rp(4,704,760,329.77)Rp 19,307,172,052.76DCF-ROR 32.20%Keterangan Biaya Investasi :Kapital dikeluarkan :Tahun ke-0= 10 %Tahun ke-1= 20 %Tahun ke-2= 40 %Tahun ke-3= 30 %Modal kerja dikeluarkan pada tahun ke-3DCF Rate of Return - Harga Jual -10%TahunCash FlowDiscount RateDiscount RateNPVDFDFNPV29%28%-3Rp(42,691,438,598.09)2.147Rp(91,645,241,632.69)2.097Rp(89,530,435,838.86)-2Rp(85,382,877,196.18)1.664Rp(142,085,645,942.16)1.638Rp(139,891,305,998.22)-1Rp(170,765,754,392.35)1.290Rp(220,287,823,166.14)1.280Rp(218,580,165,622.21)0Rp(149,367,566,837.42)1.000Rp(149,367,566,837.42)1.000Rp(149,367,566,837.42)1Rp 146,755,858,781.250.775Rp 113,764,231,613.370.781Rp 114,653,014,672.852Rp 171,720,018,008.300.601Rp 103,190,924,829.220.610Rp 104,809,581,303.893Rp 200,722,986,503.830.466Rp 93,503,524,033.440.477Rp 95,712,178,470.534Rp 203,665,065,116.890.361Rp 73,545,769,992.510.373Rp 75,871,149,121.565Rp 206,607,143,729.960.280Rp 57,835,804,667.530.291Rp 60,130,592,822.676Rp 209,549,222,343.020.217Rp 45,472,391,112.140.227Rp 47,645,976,870.407Rp 212,491,300,956.090.168Rp 35,744,825,672.610.178Rp 37,746,037,576.648Rp 215,433,379,569.150.130Rp 28,092,818,414.280.139Rp 29,897,387,283.819Rp 218,375,458,182.220.101Rp 22,074,782,667.040.108Rp 23,676,314,617.8710Rp 242,610,787,838.440.078Rp 19,011,352,094.020.085Rp 20,549,933,065.85Rp(11,149,852,482.24)Rp 13,322,691,509.36DCF-ROR 28.46%Keterangan Biaya Investasi :Kapital dikeluarkan :Tahun ke-0= 10 %Tahun ke-1= 20 %Tahun ke-2= 40 %Tahun ke-3= 30 %Modal kerja dikeluarkan pada tahun ke-3

Grafik DCF - RORDisc.factorNormalBahan Baku +10 %Harga Jual Produk -10 %1234567891011121314151617181920212223242526272813322691509.363329(11149852482.24)30313219307172052.7583320,500,918,225.53(4704760329.77)34(3,400,643,842.57)353637383940

DCF ROR : 33.86%DCF ROR : 32.20%DCF ROR : 28.46%

Pinjaman BankPINJAMAN BANK - [Kondisi Normal]

Tahun012345678910Tingkat Produksi08090100100100100100100100100Pinjaman 70%Rp206,571,477,088Rp185,914,329,379Rp165,257,181,670Rp144,600,033,961Rp123,942,886,253Rp103,285,738,544Rp82,628,590,835Rp61,971,443,126Rp41,314,295,418Rp20,657,147,7090.00Bunga 20%-Rp41,314,295,418Rp37,182,865,876Rp33,051,436,334Rp28,920,006,792Rp24,788,577,251Rp20,657,147,709Rp16,525,718,167Rp12,394,288,625Rp8,262,859,084Rp4,131,429,542Cicilan/tahun-Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709

CASH BALANCE

Tahun012345678910Tingkat Produksi08090100100100100100100100100Cash Flow-149367566837.42183449789021.25213000689528.30246590399303.83249532477916.89252474556529.96255416635143.02258358713756.09261300792369.15264242870982.22288478200638.44Cicilan/tahun-20657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.75Sisa Cash Flow-149367566837.42162792641312.50192343541819.55225933251595.08228875330208.14231817408821.21234759487434.27237701566047.34240643644660.40243585723273.47267821052929.68

PINJAMAN BANK - [Kondisi Bahan Baku +10%]

Tahun012345678910Tingkat Produksi08090100100100100100100100100Pinjaman 70%Rp206,571,477,088Rp185,914,329,379Rp165,257,181,670Rp144,600,033,961Rp123,942,886,253Rp103,285,738,544Rp82,628,590,835Rp61,971,443,126Rp41,314,295,418Rp20,657,147,7090.00Bunga 20%-Rp41,314,295,418Rp37,182,865,876Rp33,051,436,334Rp28,920,006,792Rp24,788,577,251Rp20,657,147,709Rp16,525,718,167Rp12,394,288,625Rp8,262,859,084Rp4,131,429,542Cicilan/tahun-Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709Rp20,657,147,709

CASH BALANCE


PINJAMAN BANK - [Kondisi Harga Jual -10%]

Tahun012345678910Tingkat Produksi08090100100100100100100100100Pinjaman 70%Rp206,571,477,088185914329378.77165257181670.02144600033961.27123942886252.52103285738543.7682628590835.0161971443126.2641314295417.5120657147708.750.00Bunga 20%-41314295417.5137182865875.7533051436334.0028920006792.2524788577250.5020657147708.7516525718167.0012394288625.258262859083.504131429541.75Cicilan/tahun-20657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.7520657147708.75

CASH BALANCE


DepresiasiDEPRESIASI - SOYDda =( n -a +1) x (V0-Vs)adimana :da = depresiasin =life time (10 tahun)a =tahun yang ingin dihitunga =jumlah tahun dari 1 s/d nV0 =Original value =426914385980.89----->data investasi modal tetap (Total Modal Tetap)Vs =Salvage value (dianggap nol)Untuk depresiasi tahun pertama :da =( 10 - 1 + 1 )x ( 525557625633.955 - 0 )( 1+2+3+4+5+6+7+8+9+10 )da =10x 525557625633.95555da =77620797451.07

Dengan cara yang sama dihitung depresiasi hingga tahun ke -10

TahunVDepresiasiJenis0426,914,385,981--1349,293,588,53077620797451.07SOYD2279,434,870,82469858717705.9633217,338,232,86362096637960.8564163,003,674,64754334558215.7495116,431,196,17746572478470.642677,620,797,45138810398725.535746,572,478,47131048318980.428823,286,239,23523286239235.32197,762,079,74515524159490.2141007762079745.107DEPRESIASI - DDB to GLTahunVDDBGL0426,914,385,981--1341,531,508,78585382877196426914385982273,225,207,02868306301757379479454213218,580,165,62254645041406341531508784174,864,132,49843716033124312257379465139,891,305,99834972826500291440220836111,913,044,7992797826120027978261200789,530,435,8392238260896027978261200871,624,348,6711790608716829843478613957,299,478,93714324869734358121743361045,839,583,1491145989578757299478937TahunVDepresiasiJenis0426,914,385,981--1341,531,508,78585382877196.177DDB2273,225,207,02868306301756.94163218,580,165,62254645041405.55334174,864,132,49843716033124.44265139,891,305,99834972826499.55416111,913,044,79927978261199.6433GL783,934,783,59927978261199.6433855,956,522,39927978261199.6433927,978,261,20027978261199.643310027978261199.6433

lampiran e - analisa ekonomi

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