Post on 12-Nov-2015
Perhitungan Index cost
Indeks harga peralatan yang dipilih adalah Marshall and Swift (Peter,2003 P. 238)
NoTahun IndexPolinomial
11987830
21988859,3
31989905,6
41990929,3
51991949,9
61992957,9
71993971,9
81994992,8
919951029
1019961048,5
1119971063,7
1219981077,1
1319991081,9
1420001097,7
1520011106,9
1620021116,9
1720031123,6
1820041178,5
1920051244,5
2020061302,3
2120071373,3
2220081449,3
2320091468,6
242010regresi1502,116
252011regresi1552,3
262012regresi1587,22
272013regresi1598,59
282014regresi1576,516
292015regresi1509,376
302016regresi1383,7
312017regresi1184,05
Gambar 3.1. Cost Indexes as annual averages (Peter,2003)
Untuk memperkirakan cost index pada tahun berikutnnya, dapat dicari dengan persamaan garis polinomial, dimana pada gambar 3.1 didapatkan persamaan garis polinomial nya:y = -0,001x5 + 0,063x4 - 1,302x3 + 10,08x2 - 3,320x + 835,3
Perhitungan harga peralatan dengan kapasitas yang sama pada tahun yang bereda menggunakan persamaan berikut,
[Peters et al, 2003]
dimana,Cp = harga alat pada tahun dicariCo = harga alat pada tahun dataIp = indeks harga pada tahun dicariIo = indeks harga pada tahun data
Sedangkan untuk memperkirakan harga alat pada tahun yang sama dengan kapasitas berbeda digunakan persamaan berikut,
[Peters et al, 2003]
dengan,CA = Hara alat dengan kapasitas ACB = Harga alat dengan kapasitas BVA = Kapasitas AVB = Kapasitas BX = Eksponensial, dengan nilai yang berbeda untuk masing-masing alat.
Pra-Rancangan Pabrik Minyak Goreng dari CPOKelompok 7/S. Ganjil/2014-2015ByCheckedApproved
Trisuciati Syahwardini
Nila Sari SiregarRamadhan
Tabel 3.2 Daftar Harga Peralatan Proses
No.Kode AlatDeskripsiTahun 2002Tahun 2017Biaya PengirimanHarga alat ($)Sumber
jumlahHarga (Co), $Kapasitas (Vo)KeteranganHarga (Cp), $
1M-01Mixer1295.000,00467,55Volume, m3312.735,9231.273,59344.009,51peter fig 12-52 P 557
2M-02Degumming1375.000,00467,55Volume, m3397.545,6639.754,57437.300,23peter fig 13-15 P 628
3M-03Bleaching1375.000,006,64Volume, m3397.545,6639.754,57437.300,23peter fig 13-15 P 629
4S-01Stripper181.600,001,53Diameter,m86.505,948.650,5995.156,53peter fig 15-15 P796
5TT-001Tangki CPO11.544.000,005.468,93Volume, m31.636.828,01163.682,801.800.510,81peter fig 12-52 P 557
6TT-002Tangki H3PO4162.500,00408,01Volume, m366.257,616.625,7672.883,37peter fig 12-52 P 557
7TT-003Tankgi Bleaching Earth150.000,0030,33Volume, m353.006,095.300,6158.306,70peter fig 12-52 P 557
8TT-004Tangki PFAD181.250,0096,25Volume, m386.134,898.613,4994.748,38peter fig 12-52 P 557
9TT-005Tangki Olein161.700,00403,33Volume, m365.409,516.540,9571.950,46peter fig 12-52 P 557
10TT-006Tangki Stearin1375.000,00990,14Volume, m3397.545,6639.754,57437.300,23peter fig 12-52 P 557
11TT-007melting tank1375.000,00990,14Volume, m3397.545,6639.754,57437.300,23peter fig 12-52 P 557
12ACC-01akumulator19.375,002,00Volume, m39.938,64993,8610.932,51peter fig 12-52 P 557
13CS-01kondensor11.000,0011,30Surface area, m21.060,12106,011.166,13peter fig 14-15 P680
14K-01a)kristalizer171.500,0010,82L,ft258.650,205.865,0264.515,22seider tabel 22.32 P-591
15H-001Heater148.000,00417,00Surface area, ft250.885,845.088,5855.974,43peter fig 14-16 P681
16H-002Heater14.000,00391,00Surface area, ft24.240,49424,054.664,54peter fig 14-16 P681
17HE-001Heat exchanger18.800,00871,00Surface area, ft29.329,07932,9110.261,98peter fig 14-16 P681
18C-002Cooler17.200,00691,00Surface area, ft27.632,88763,298.396,16peter fig 14-16 P681
19F-001Vertical Leaf Filter217.600,00440,00Surface area, ft218.658,141.865,8120.523,96peter fig 14-16 P681
20F-002Filter press21.000.000,001.127,17Surface area, m21.060.121,77106.012,181.166.133,94peter fig 14-16 P681
21P-001Pompa15.000,00152,00capacity, gal/min5.300,61530,065.830,67peter fig 12-23 P 519
22P-002Pompa15.000,00152,40capacity, gal/min5.300,61530,065.830,67peter fig 12-23 P 519
23P-003Pompa11.000,001,70capacity, gal/min1.060,12106,011.166,13peter fig 12-23 P 519
24P-004Pompa15.112,00155,04capacity, gal/min5.419,34541,935.961,28peter fig 12-23 P 519
25P-005Pompa14.990,00151,50capacity, gal/min5.290,01529,005.819,01peter fig 12-23 P 519
26P-006Pompa14.800,00134,20capacity, gal/min5.088,58508,865.597,44peter fig 12-23 P 519
27P-007Pompa11.250,0010,40capacity, gal/min1.325,15132,521.457,67peter fig 12-23 P 519
28P-008Pompa14.800,00134,00capacity, gal/min5.088,58508,865.597,44peter fig 12-23 P 519
29P-009Pompa14.870,00137,00capacity, gal/min5.162,79516,285.679,07peter fig 12-23 P 519
30P-010Pompa11.875,0042,60capacity, gal/min1.987,73198,772.186,50peter fig 12-23 P 519
31P-011Pompa14.375,00100,22capacity, gal/min4.638,03463,805.101,84peter fig 12-23 P 519
32PU-101Pompa air sungai16.250,00288,00capacity, gal/min6.625,76662,587.288,34peter fig 12-23 P 519
33PU-201Pompa tangki alum dan Na2CO311.000,000,50capacity, gal/min1.060,12106,011.166,13peter fig 12-23 P 519
34PU-301Pompa Clarifier 16.260,00288,50capacity, gal/min6.636,36663,647.300,00peter fig 12-23 P 519
35PU-401Pompa tangki alumina11.200,0012,90capacity, gal/min1.272,15127,211.399,36peter fig 12-23 P 519
36PU-501Pompa tangki natrium13.750,0091,50capacity, gal/min3.975,46397,554.373,00peter fig 12-23 P 519
37PU-601Pompa sand filter16.260,00288,50capacity, gal/min6.636,36663,647.300,00peter fig 12-23 P 519
38PU-701Pompa air bersih16.260,00288,50capacity, gal/min6.636,36663,647.300,00peter fig 12-23 P 519
39PU-801Pompa Tangki Air Bersih 15.300,00161,20capacity, gal/min5.618,65561,866.180,51peter fig 12-23 P 519
40PU-901Pompa Air Domestik14.390,00100,60capacity, gal/min4.653,93465,395.119,33peter fig 12-23 P 519
41PU-1001Pompa Air Hydrant 12.212,0026,70capacity, gal/min2.344,99234,502.579,49peter fig 12-23 P 519
42PU-1101Pompa cation exhanger15.690,00262,30capacity, gal/min6.032,09603,216.635,30peter fig 12-23 P 519
43PU-1201Pompa anion exhanger15.690,00262,30capacity, gal/min6.032,09603,216.635,30peter fig 12-23 P 519
44PU-1301Pompa air pendingin 12.400,0054,50capacity, gal/min2.544,29254,432.798,72peter fig 12-23 P 519
45PU-1401Pompa air umpan boiler11.400,0016,90capacity, gal/min1.484,17148,421.632,59peter fig 12-23 P 519
46PU-1501Pompa deaerator11.000,005,00capacity, gal/min1.060,12106,011.166,13peter fig 12-23 P 519
47PU-1601Pompa boiler 11.400,0016,90capacity, gal/min1.484,17148,421.632,59peter fig 12-23 P 519
48PU-1701Pompa Cooling tower12.400,0054,50capacity, gal/min2.544,29254,432.798,72peter fig 12-23 P 519
49PU-1801Pompa Chilling tower12.400,0054,60capacity, gal/min2.544,29254,432.798,72peter fig 12-23 P 519
50PU-1901Pompa air pendingin12.400,0054,50capacity, gal/min2.544,29254,432.798,72peter fig 12-23 P 519
51BP-101Bak Penampungan Air Sungai1187.500,00655,30Volume, m3198.772,8319.877,28218.650,11peter fig 12-52 P 557
52T-101Tangki Larutan Al2(SO4)316.250,002,63Volume, m36.625,76662,587.288,34peter fig 12-52 P 557
53T-201Tangki LarutanNa2CO3125.000,008,20Volume, m326.503,042.650,3029.153,35peter fig 12-52 P 557
54T-301Tangki clarifier1100.000,00301,80Volume, m3106.012,1810.601,22116.613,39peter fig 12-52 P 557
55T-401Sand Filter168.750,0059,60Volume, m372.883,377.288,3480.171,71peter fig 12-52 P 557
56T-501Tangki Air Bersih143.750,0032,28Volume, m346.380,334.638,0351.018,36peter fig 12-52 P 557
57T-601Cation Exchanger199.600,0059,37Volume, m3105.588,1310.558,81116.146,94Peter, Fig12-52, P.557
58T-701Anion Exchanger199.600,0059,37Volume, m3105.588,1310.558,81116.146,94Peter, Fig 12-52, P.557
59DEU-101Deaerator16.875,0010,52L, m7.288,34728,838.017,17Peter, Fig12-52, P.557
60T-801Tangki air umpan boiler156.250,0045,94Capacity, m359.631,855.963,1865.595,03Peter, Fig.12-52, P.557
61B-101package Boiler plant173.000,000,96Capacity, kg/s77.388,897.738,8985.127,78peter, Fig. B-3, P892
62C-101 b)Cooling tower11.460,7549,60capacity,gpm5.321,85532,185.854,03peter, Fig. B-3, P892
63C-301Chilling tower11.460,7549,60capacity,gpm1.548,57154,861.703,43peter, Fig. B-3, P893
64T-901Tangki air pendingin137.500,0012,40capacity, m339.754,573.975,4643.730,02Peter, Fig. 12-52, P 557
Keterangan:
Io = 1116,9Ip = 1184,05 a) : Ip = 1443,466b) Ip = 325
UNIT PROSES
Bahan Baku
NamaJumlahsatuanJumlahsatuanHarga satuan pada tahun
20142017Harga (RP)
CPO26.042,53kg/jam187.506.212,61kg/tahun7.278 a)5.4661.024.942.194.363
H3PO413,02kg/jam93.753,11kg/tahun15.000 b)11.2661.056.205.889
BE520,85kg/jam3.750.124,25kg/tahun1.500 c)1.1274.224.823.555
1.030.223.223.807
Harga Bahan
UNIT UTILITAS
NamaJumlahsatuanJumlahsatuanHarga satuan pada tahun
20142017Harga (RP)
Alumina71,48659kg/hari21445,97567kg/tahun1.400 d)1.05122.549.946
Soda Ash500,4061kg/hari150121,8297kg/tahun3.500 e)2.629394.624.053
417.173.999
Io = 1184,05Ip = 1576,516
Cp = C0 (Ip/I0)
Cost CPO / kg pada tahun 2017Cp= 7.278 x (1576,516/1184,05)= 5.466 /kgCost untuk pembelian CPOCost total CPO = Cp x jumlah = 5.466 /kg x 187.506.212,61 kg/tahun = 1.024.942.194.363Biaya bahan yang lain dicari dengan cara yang sama
Menghitung Total Capital Investment (TCI)
1. Fixed Capital Investment (FCI)
A.Direct Cost (DC)
Biaya peralatan (PEC)100% 83.796.035.492
Instalasi39%PEC32.680.453.842
Instrumentasi & kontrol26%PEC1.786.969.228
Perpipaan31%PEC25.976.771.003
Instalasi listrik10%PEC8.379.603.549
Bangunan29%PEC24.300.850.293
Fasilitas pelayanan 55%PEC46.087.819.521
Yard improvement=60.000.000per hektar76,96h are4.617.600.000
TDC
B.Indirect Cost (IC)
Teknisi & supervisi32%PEC 26.814.731.358
Konstruksi dan 34%PEC 28.490.652.067
Legal expenses4%PEC 3.351.841.420
Kontingensi37%PEC 31.004.533.132
kontraktor fee19%PEC 15.921.246.744
Total IC, Rp 105.583.004.720
1. FCI Direct cost +indirect cost
353.209.107.648
2. Working Capital Investment (WCI)
WCI = 0,15 TCI
3. Total Capital Investment (TCI)
TCI = FCI + WCI
TCI = Rp 415.540.126.645
WCI = Rp 62.331.018.997
Perthitungan Total Product Cost (TPC)
Direct Production Cost
Raw materials1.030.640.397.806
Operating labor (10% of TPC)10%TPC
Direct supervisory & clerical labor (10% operating labor)10%O.L= 1% TPC
Utilities (10% of TPC)10%TPC
Maintenance & repairs (2% of FCI)2%FCI 7.064.182.153
Operating supplies (10% of maintenance & repairs)10%M.R 706.418.215
Laboratory charges (10% of operating labor)10%O.L =1% TPC
Fixed Charges
Depreciation10%FCI 35.320.910.765
Local taxes (1% of FCI)1,%FCI 3.532.091.076
Insurance (0.4% of FCI)0,4%FCI 1.412.836.430
40.265.838.272
Plant Overhead Costs (6% of TPC)
Total Manufacturing Cost (TMC) = TDPC +TFPC +TPOC
General Expenses GEAdministrative costs (2% of TPC)
Distribution & marketing costs (2% of TPC)
Research & development costs (5% of TPC)
Total Product Cost (TPC) = (1.030.640.397.806 + 7.064.182.153 + 706.418.215 + 40.265.838.272 ) + 37 % TPC63 % TPC = 1.078.676.836.446TPC = 1.712.185.454.676
Maka, nilai-nilai yang berkaitan dengan TPC =Direct Production CostRp
Raw materials1.030.640.397.806
Operating labor (10% of TPC)171.218.545.468
Direct supervisory & clerical labor (10% operating labor)17.121.854.547
Utilities (10% of TPC)171.218.545.468
Maintenance & repairs (2% of FCI) 7.064.182.153
Operating supplies (10% of maintenance & repairs) 706.418.215
Laboratory charges (10% of operating labor)17121854547
Total (TDPC)1.415.091.798.202
Plant Overhead Costs (6% of TPC) 102.731.127.281
Total Manufacturing Cost (TMC)= TDPC +TFPC +TPOC 1.558.088.763.755
General Expenses GEAdministrative costs (2% of TPC)34.243.709.094
Distribution & marketing costs (2% of TPC)34.243.709.094
Research & development costs (5% of TPC)85.609.272.734
Total (TGE)154.096.690.921
Perhitungan Cash FlowTahunKapasitas Produksi (%)INVESTASIHasil Penjualan (Rp)
Modal sendiri (Rp)Pinjaman (Rp)Bunga Pinjaman (Rp) Total Pinjaman (Rp)Total Investasi (Rp)
-2249.324.075.987249.324.075.987
-1166.216.050.658166.216.050.658415.540.126.645
013.297.284.053179.513.334.711428.837.410.698
18014.361.066.777193.874.401.4881.420.664.093.403
29011.913.130.250160.827.258.3791.598.247.105.079
31009.269.358.802125.136.343.8211.775.830.116.754
41006.414.085.63786.590.156.0991.775.830.116.754
51003.330.390.61944.960.273.3591.775.830.116.754
61001.775.830.116.754
71001.775.830.116.754
81001.775.830.116.754
91001.775.830.116.754
101001.775.830.116.754
111001.775.830.116.754
121001.775.830.116.754
131001.775.830.116.754
141001.775.830.116.754
151001.775.830.116.754
161001.775.830.116.754
17901.598.247.105.079
18801.420.664.093.403
19801.420.664.093.403
20801.420.664.093.403
Pra-Rancangan Pabrik Minyak Goreng dari CPOKelompok 7/S. Ganjil/2014-2015ByCheckedApproved
Trisuciati Syahwardini
Nila Sari SiregarRamadhan
PEMBIAYAANLABA Net Cash Flow (Rp)Cummulative Cash Flow (Rp)Present Value, IRR (Rp)
Biaya Produksi (Rp)Depresiasi (Rp)Pengembalian (Rp)Sisa Pinjaman (Rp)Laba Kotor (Rp)Laba Bersih (Rp)5,70%
-249.324.075.987-249.324.075.987
-166.216.050.658-415.540.126.645
-13.297.284.053-428.837.410.698
1.369.748.363.74113.245.341.53744.960.273.359148.914.128.129-7.289.885.233-5.102.919.6638.142.421.874-420.694.988.8247.703.675.780
1.540.966.909.20825.501.697.57244.960.273.359115.866.985.020-13.181.775.061-9.227.242.54216.274.455.030-404.420.533.79414.567.842.834
1.712.185.454.67623.594.368.39144.960.273.35980.176.070.462-4.909.979.671-3.436.985.77020.157.382.621-384.263.151.17417.071.328.865
1.712.185.454.67621.828.322.85344.960.273.35941.629.882.740-3.143.934.133-2.200.753.89319.627.568.959-364.635.582.21415.726.935.205
1.712.185.454.67620.168.240.04744.960.273.3590-1.483.851.327-1.038.695.92919.129.544.118-345.506.038.09614.501.956.643
1.712.185.454.67618.649.440.88444.995.221.19531.496.654.83650.146.095.720-295.359.942.37635.966.941.105
1.712.185.454.67617.271.925.36446.372.736.71532.460.915.70049.732.841.064-245.627.101.31233.748.466.567
1.712.185.454.67615.965.051.66647.679.610.41333.375.727.28949.340.778.955-196.286.322.35731.678.249.336
1.712.185.454.67615.753.126.20147.891.535.87733.524.075.11449.277.201.315-147.009.121.04229.932.679.936
1.712.185.454.67615.753.126.20147.891.535.87733.524.075.11449.277.201.315-97.731.919.72728.319.788.024
1.712.185.454.67615.753.126.20147.891.535.87733.524.075.11449.277.201.315-48.454.718.41126.793.805.146
1.712.185.454.67615.753.126.20147.891.535.87733.524.075.11449.277.201.315822.482.90425.350.048.298
1.712.185.454.67615.753.126.20147.891.535.87733.524.075.11449.277.201.31550.099.684.21923.984.086.815
1.712.185.454.67615.753.126.20147.891.535.87733.524.075.11449.277.201.31599.376.885.53522.691.728.772
1.712.185.454.67615.753.126.20147.891.535.87733.524.075.11449.277.201.315148.654.086.85021.469.008.124
1.712.185.454.67615.753.126.20147.891.535.87733.524.075.11449.277.201.315197.931.288.16520.312.172.530
1.540.966.909.20815.753.126.20141.527.069.67029.068.948.76944.822.074.970242.753.363.13517.480.212.046
1.369.748.363.74115.753.126.20135.162.603.46224.613.822.42340.366.948.624283.120.311.76014.894.470.110
1.369.748.363.74115.753.126.20135.162.603.46224.613.822.42340.366.948.624323.487.260.38414.091.896.788
1.369.748.363.7417.876.563.10143.039.166.56230.127.416.59438.003.979.694361.491.240.07812.552.117.774
Keterangan Tabel: Depreciation 20 years (table 7-9, peter, 2003)
Modal Sendiri :60%yearsdepreciationyearsdepreciation
Modal Pinjaman :40%13,75%114,46%
Bunga Bank :8%(Peter, 2003) tabel 7-1 P28727,22%124,46%
Pajak :30%(Peter, 2003)36,68%134,46%
Total Investasi tahun ke 0 :modal sendiri + modal pinjaman46,18%144,46%
Total Investasi tahun ke n :(% bunga Bank . modal pinjaman) + total investasi tahun ke 055,71%154,46%
Pengembalian Pinjaman :equation 7-29, Peter et all 2003, page 28865,28%164,46%
Sisa Pinjaman :Total Pinjaman - (Pengembalian pinjaman - bunga)74,89%174,46%
Laba Kotor :Penjualan - biaya produksi - depresiasi - pengembalian84,52%184,46%
Laba Bersih :Laba kotor * (1-Pajak)94,46%194,46%
Net Cash Flow :Laba Bersih + Depresiasi104,46%202,23%
Perhitungan Profitabilitas
1. Metode yang tidak memperhitungakan perubahan nilai uanga. Return of investment (ROI) Eq. 8-1c Peter P323 = 22.647.165.558/ 415.540.126.645 =5,45 %
Keterangan: Np.ave = rata-rata laba bersih F= TCI
b. Payback period (PBP)
Eq. 8-2a Peter P324 = 353.209.107.648/ 15.717.010.438= 22, 5 tahun
Keterangan: V+Ax = TCI Aj (ave) = rata-rata net cash flow
2. Metode yang memperhitungakan perubahan nilai uang
Eq 8-4 Peter P327
Tabel 7-3 Peter P. 298
Pra-Rancangan Pabrik Minyak Goreng dari CPOKelompok 7/S. Ganjil/2014-2015ByCheckedApproved
Trisuciati Syahwardini
Nila Sari SiregarRamadhan
Asumsi :
Discount =12,00%
YearCash flowPWf cf,jPWf cf,jPWF v,j
0 - 1-415.540.126.645
18.142.421.8740,8928571437.270.019.530
216.274.455.0300,79719387812.973.895.910
320.157.382.6210,71178024814.347.626.797
419.627.568.9590,63551807812.473.674.909
519.129.544.1180,56742685610.854.617.070
650.146.095.7200,50663112125.405.572.697
749.732.841.0640,45234921522.496.611.632
849.340.778.9550,40388322819.927.913.075
949.277.201.3150,36061002517.769.852.797
1049.277.201.3150,32197323715.865.939.998
1149.277.201.3150,28747610414.166.017.855
1249.277.201.3150,25667509312.648.230.228
1349.277.201.3150,2291741911.293.062.703
1449.277.201.3150,20461981310.083.091.699
1549.277.201.3150,1826962619.002.760.446
1649.277.201.3150,1631216628.038.178.970
1744.822.074.9700,1456443416.528.081.568
1840.366.948.6240,130039595.249.301.453
1940.366.948.6240,1161067774.686.876.298
2038.003.979.6940,1036667653.939.749.635
Total245.021.075.271415.540.126.645
NPW (Rp) = PWf cf,j - PWF v,j-170.519.051.374