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MANAJEMEN BIAYA

NAMA KELOMPOK :1.REMBULAN DARMA HILDA

2.KINANTI SARTIKA3.EFFRYAN4.ABDUL RAHMAN HABIBI

PENGANGGARAN MODAL

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Penganggaran m!a" #$a%&'a" ()!ge'&ng*

a!a"a+ ,e-e")r)+an %r-e- m)"a& !ar&%eren$anaan -am%a& !engan %engam(&"an

,e%)')-an )n'), %enge")aran -e)m"a+ !ana#&n/e-'a-&* !&mana ang,a 0a,') ,em(a"&na!ana 'er-e()' me"e(&+& 0a,') 1 'a+)n.

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Manaa' PenganggaranM!a" Un'), menge'a+)& ,e()')+an !ana ang "e(&+

'er%er&n$& ,arena !ana ang 'er&,a' ang,a0a,')na "e(&+ !ar& -a') 'a+)n.

Agar '&!a, 'era!& /er &n/e-men' a'a) )n!er&n/e-men'.

Da%a' "e(&+ 'er%er&n$& 'e"&'& ,arena !ana -ema,&n(ana, !an !a"am )m"a+ ang -anga' (e-ar.

Men$ega+ 'era!&na ,e-a"a+an !a"am !e$&-&nma,&ng.

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Pr-e- %enggangaranm!a"

S)a') %r-e- %enganggaran m!a" 'er!&r& !ar& '&ga'a+a% ,e(er+a-&"an a&') :

1.I!en'&,a-& !an %en!en&-&an %re,

T&'&, a0a" %r-e- %enganggaran m!a" a!a"a+&!en'&,a-& !an %en!en&-&an %re,.

2. E/a")a-& !an -e"e,-&

E/a")a-& &n/e-'a-& m!a" memer"),an %re,-&

%en!a%a'ana'a) ,e)n')ngan(&aa !an ar)- ,a--e")r)+ -&,")- %re,

3.Mn&'r&ng !an Re/&e0

In/e-'a-& m!a" ang -),-e- memer"),an

%emn&'ran !an re/&e0 %re, -e$ara (er,e"an)'an.

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Da'a )n'), %enganggaranm!a"

Da'a ang !&g)na,an )n'), &n/e-'a-& m!a" (er(e!a!engan !a'a ang !&+a-&",an )n'), $a'a'ana,)n'an-&.!anmene"a-,an 'en'ang 2 +a".a&') :,ara,'er&-'&, !a'a 'er-e()' !an Fa,'r5a,'r ang re"e/an

!engan ,e%)')-an. Kare,'er&-'&, !a'a %enganggaran m!a"

1.Per&!e !a'a

2. O(e, %eng),)ran

Anggaran m!a" (er,)- %a!a ar)- ,a- (),an %a!a%en!a%a'an !an (&aa ang (er!a-ar,an a,r)a".!engan!em&,&an%n)a"an ang '&!a, ')na& %a!a -)a') %er&!e '&!a,!&ma-),,an %a!a anggaran m!a" %er&!e 'er-e()' &,a

%er)-a+aan '&!a, mener&ma )ang ')na& !ar& %en)a"an '-(.

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3.Ren'an 0a,')

Per(e!aan "a&n an'ara !a'a %enganggaranm!a" !engan !a'a %e"a%ran ,e)angan a!a"a+

%a!a ren'an 0a,')na.Da'a %enggaran m!a"(er,)- %a!a 'ran-a,-& ,ea!&an ma-a !e%an-e!ang,an %a!a %e"a%ran ,e)angan (er!a-ar,an'ran-a,-& !an ,ea!&an ma-a "a").

  Fa,'r5a,'r ang re"ean !a"am %enganggaranm!a"

Per+a'&an )'ama -)a') %er)-a+aan !an&n/e-'rna a!a"a+ (er)%a %-&-& ,a-na ang

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ARUS KAS

Ar)- ,a- 'era!& %a!a 3 'a+a% %re,&n/e-'&ga-& m!a" :

1.&n&-&a-& %re,.Ar)- ,a- %a!a &n&-&a-& %re,

me"&%)'&: Ar) ,a- ,e")ar )n'), mem%er"e+ &n/e-'&ga-&

!an )n'), mem)"a& %era-&.

Peran&an#$mm&'men'* ')na& )n'), m!a"

,era ang !&%er"),an %ra-&. Ar)- ,a- !ar& a'a) ar)- ,a- ,e")ar )n'),

%eng+a%)-an a-e' ang !&'),ar.

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2.O%era-& %re,.

Ar)- ,a- -e"ama %era-& &n/e-'&ga-& m!a" me"&%)'& :

Ar)- ,a- ,e")ar )n'), %enge")aran %era-& !an

&n/e-'&ga-& m!a" 'am(a+an -e'e"a+ &n/e-'&ga-&a0a".

6mm&'men' )n'), m!a" ,era 'am(a+an ang!&%er"),an !a"am %era-&.

Ar)- ,a- ma-), ang !&+a-&",an "e+&n/e-'&ga-%en!a%a'an !an 'a()ngan ,a-* !an,a- ang !&+a-&",an !ar& m!a" ,era ang '&!a,!&%er"),an "ag& !a"am %era-&.

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 TEKNIK PEN7AN77ARANMODAL Be(era%a 'e,n&, ang !a%a' !&g)na,an

)n'), menge/a")a-& &n/e-'a-& m!a".'&ga'e,n&, ang %a"&ng (ana, !&g)na,an

a!a"a+ : 1.Pa(a$, %er&!

2.A$$)n'&ng ra'e Re')rn

3.D&-$)n'e! $a-+ 80.

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Payback periode

A!a"a+ 9ang,a 0a,') ang !&%er"),an )n'),

men!a%a',an ,em(a"& )m"a+ m!a" ang !&'anam-ema,&n $e%a' m!a" !a%a' !&%er"e+ ,em(a"& (erar'&-ema,&n ,e$&" re-&, ang +ar)- !&am(&" !&+a!a%&#Per&!e 0a,') ang men)n),,an (era%a "ama !ana

ang !&&n/e-'a-&,an a,an (&-a ,em(a"&*; Ke"e(&+an : %a(a$, %er&! m)!a+ )n'), !&+&')ng !an!&%a+am&

; Ke"ema+an :

a. '&!a, mem%er+a'&,an '&me mne /a")e

(. '&!a, mem%er+a'&,an $a-+ &n 80 -e'e"a+ ma-a%a(a$, -e+&ngga '&!a, (&-a !&g)na,an -e(aga& a"a'),)r.

 

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Rumus:

Pa(a$, %er&!e = ''a" &n/e-'a-& a0a"

  "a(a ar)- ,a- -'"+ %aa,'a+)nan

 

 &,a %a(a$, %er&!e > )m)r e,nm&-

&n/e-'a-& !&'"a,  &,a %a(a$, %er&!e ? )m)r e,nm&-

&n/e-'a-& !&'er&ma

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$n'+ -a" %er+&')ngan Pa(a$, Per&! :Un'), %re, A %er&!e %engem(a"&anna -e(aga& (er&,)'

  Per&!e Pengem(a"&an = = 2@ Ta+)n

 

1 2 3 4 C @

Per&!e

Pen!a%a'an

B&aa%era-&

La(aar)-,a--("m

%aa,

B&aaDe%re-&a-&

La(a%era-& -("m%aa,

Paa,%enga+a-&"an

#4*

La(aar)-,a-#45*

La(aar)-,a-,)m)"

a'& 

1 G.

G#CC.*

G24.

G#123.*

G11C.2

#4C.*

G13.

G13.

2 . #CC.

*

24.

#123.

*

11C.2

#4C.

*

13.

 

3@.

3 . #CC.*

24.

#123.*

11C.2

#4C.*

13.

@.

4 1.1. #. 24. #123.* 1C.2 #C.* 13.

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Biaya depresiasi -e(e-ar G123. %er 'a+)n#G.5GC.*4*

Pendapatan G. %er'a+)n !&'am(a+ +arga )a"&n/e-'a-& G2.

Biaya operasi -e(e-ar GCC. %er 'a+)n !&'am(a+(&aa !&-&n/e-'a-& -e(e-ar G24.

Laba operasi :G1.1. 5 CC. 5 123. J

24.#re",a-& ,ara0an* 5C.# n&a"& -&-ae-'&ma-&an*

=G1C.2

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Me'!e '&ng,a' "a(a a,)n'an-&#A$$)n'&ng Ra'e Re')rn*

Penen')an '&ng,a' "a(a a,)n'an-&

Me'!e a$$)n'&ng ra'e re')rn mer)%a,an$ara "a&n ang (&a-ana !&g)na,an )n'),

menge/a")a-& &n/e-'a-& m!a".

T&ng,a' "a(a

La(a (er-&+ ma)%)n &n/e-'a-& mer)%a,an!a'a ang (&a-ana a!a %a!a "a%ran,e)angan.!engan !em&,&an 'er,an!)ngma,ne a$$)n'&ng ra'e re')rn

 

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6n'+ -a"

Per)-a+aan 9enn&er O6"$, !a%a' meng+ara%,an %re, A

meng+a-&",an "a(a (er-&+ -e(e-ar GC. %er 'a+)n:

La(a (er-&+=Pen!a%a'an5(&aa %era-& ')na&5(&aa %era-& '&!a,')na&

  5 Paa, Peng+a-&"an

= G.5 GCC.5 #G.5GC.*5 G4C.

4

= GC@.

 T&ng,a' "a(a a,)n'an-& )n'), %re, A

  G C. = 22C@   G3.

  In/e-'a-& ra'a5ra'a = (&aa a-"& n&"a& -&-a

  2

= G. GC. = G3.

  2

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KELEBIHAN ARR

Me'!e ARR mengg)na,an !a'a ang!&+a-&",an !engan %r-e!)r ang -ama

-e%er'& ang !&g)na,an !a"am "a%ran,e)angan.!engan !em&,&an (&aa%em()a'an !a'a )n'), mengana"&-&-&n/e-'a-& m!a" "e(&+ ren!a+ !&(an!&ng,an!engan me'!e "a&n.

KEKURAN7AN ARR

Me'!e ARR menga(a&,an n&"a& 0a,')+a"ang -ama -e%er'& %a!a %a(a$, %er&!.

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METODE ARUS KAS TERDISKONTO#D&-$)n'e! 6a-+ F"0*

Me'!e D&-$)n'e! $a-+ 80 #D6F* menge/a")a-& &n/e-'a-&m!a" ang mem%er'&m(ang,an n&"a& -e,arang#%re-en'/a")e*-em)a "a(a ar)- ,a- ma-a !e%an -e'e"a+ &n/e-'a-&a0a".

A!a 2 %en!e,a'an a"'erna'& me'!e D6F ang -er&ng!&g)na,ana&') ne' %re-en' /a")e #NP* !an In'erna" Ra'e Re')rn #IRR*

Me-,&%)n ,e!)a %en!e,a'an &n& (e!a ,)-,e!)anamer)%a,an /ar&a-& ,n-e% ang -ama !an mengg)na,ana,'r5a,'r ang -ama !a"am menge/a")a-& &n/e-'a-&m!a"Fa,'r5a,'r 'er-e()' a!a"a+:

1.T'a" &n/e-'a-& a0a"

2.%ener&maan %enge")aran ')na& ma- !%n g !&+ara%,an

3.T&ng,a' "a(a ang !&&ng&n,an &n/e-'r

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Me'!e In'erna" Ra'e Re')rn#IRR* Ta+)n La(a ar)-

,a- -e'e"a+%aa,

Fa,'r!&-,n %a!a1

N&"a&-e,arang"a(a ar)-,a-

N&"a&-e,arang,)m)"a'&"a(a ar)-,a-

1 G 13. G 1.@2

2 13. @2C @2C 33.23

3 13. 1 1 4@1.41

4 13. C@3 C@3

 9)m"a+ g !&()')+,an %! 'a+)n ,e 4 )n'), men$a%a& %er&!e %a(a$,G.5G4@1.41= G3.

Per&!e %a(a$, n&"a& -e,arang = 3 'a+)n 3.132.1C1= 3C

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Arn = 

IRR )n'), %re, A

G. = G13. Arn Arn = G13. G. = 2@C@