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.

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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

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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

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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