Bahan BakuBahan BakuBB/unitNamaSatuanHarga/satuanHarga/unitKeteranganProdukHPP/unitTarget Penjualan/hariHarga JualLaba/unitPenjualan/hariHPP/hariHPP/blnPenjualan/blnLem sepatutube120,0005,000ReglueCleaning4,6001515,00010,400225,00069,0002,070,0006,750,000Cleaner100 ml100,0001,000CleaningReglue8,600520,00011,400100,00043,0001,290,0003,000,000Cat warnaset 300,00050,000RepaintRepaint53,600370,00016,400210,000160,8004,824,0006,300,000pilox glossy varnishbotol36,0002,000AllTotal66,800535,000272,8008,184,00016,050,000Silical gelset 45,000600AllPaper Bagset 100,0001,000All

GajiGajiPekerjaanGaji/orgBanyaknyaJumlahKasir500,0001500,000Satpam70,000170,000Cleaning 700,00032,100,000Reglue300,0001300,000Repaint500,0001500,000Public Relation550,0001550,0004,020,000

Peralatan dan PerlengkapanPeralatan dan PerlengkapanNamaSatuanHarga/satuanBanyaknyaJumlahPenyusutanMesin Cucibuah14,000,000342,000,000875,000Mesin Pengeringbuah8,000,000216,000,000333,333Rak Sepatu (tertutup)unit (12 laci)1,800,00023,600,00075,000Rak Sepatu unit270,0002540,00011,250Mesin Kasirunit2,500,00012,500,00052,083Komputerunit3,500,00013,500,00072,917Meja adm. + kursiset500,0001500,00010,417Kursi tungguset (4 kursi)2,000,00012,000,00041,667ACunit3,700,00013,700,00077,083Perlengkapan adm.set250,0001250,000Motorunit14,000,000114,000,000291,667Sikatset20,0005100,000Kuasset3,0001236,000

88,726,0001,840,417

Biaya Lain-lainBiaya Lain-lainKeteranganBiayaDesain Interior5,000,000Promosi1,000,000Perizinan2,000,000Listrik dan Air550,0008,550,000

Biaya per BulanBiaya per BulanKeteranganJumlahKetBiaya Gaji4,020,000tetapKebutuhan DanaBiaya Perlengkapan386,000tetappengeluaran awal745,340,000Biaya Utilitas550,000variabelbiaya per bulan15,980,417761,320,417Biaya Promosi1,000,000variabelPendapatanPenjualan/bln16,050,000Biaya Bahan Baku8,184,000tetapSumber DanaBiaya Penyusutan1,840,417tetapModal Sendiri52,000,00015,980,417Kredit Bank85,000,000

Pengeluaran dan Pembelian Awal UsahaPembayaran Kredit BankTempat (Bangunan + Tanah)650,000,000Bunga = 12%/thnper bulanPeralatan88,340,000Kredit Bank1000000008333333Perizinan2,000,000Bunga120000001000000Desain Interior5,000,000Jumlah Kewajiban1120000009333333745,340,000Jangka waktu pinjaman 12 blnSkedul Pembayaran UtangBulanCicilanBungaPokok PinjamanSaldo Pinjaman012,000,000100,000,000112,000,00019,333,33311,000,00091,666,667102,666,66729,333,33310,000,00083,333,33493,333,33439,333,3339,000,00075,000,00184,000,00149,333,3338,000,00066,666,66874,666,66859,333,3337,000,00058,333,33565,333,33569,333,3336,000,00050,000,00256,000,00279,333,3335,000,00041,666,66946,666,66989,333,3334,000,00033,333,33637,333,33699,333,3333,000,00025,000,00328,000,003109,333,3332,000,00016,666,67018,666,670119,333,3331,000,0008,333,3379,333,337129,333,3331,000,0008,333,3374

Proyeksi LabaRugiAsumsiTingkat Inflasi4%Pertumbuhan Penjualan2%PerbulanTahun ITahun IITahun IIITahun IVTahun VPenjualan93,000,0001,116,000,0001,138,320,0001,161,086,4001,184,308,1281,207,994,291HPP38,454,000461,448,000479,905,920499,102,157519,066,243539,828,893Laba Kotor54,546,000654,552,000658,414,080661,984,243665,241,885668,165,398Biaya Operasional50,499,500605,994,000605,994,000605,994,000605,994,000605,994,000Penyusutan1,195,58314,346,99614,346,99614,346,99614,346,99614,346,996Jumlah Biaya Usaha51,695,083620,340,996620,340,996620,340,996620,340,996620,340,996Laba sebelum pajak2,850,91734,211,00438,073,08441,643,24744,900,88947,824,402Pajak 10%285,0923,421,1003,807,3084,164,3254,490,0894,782,440Laba Setelah Pajak2,565,82530,789,90434,265,77637,478,92240,410,80043,041,962

Proyeksi Arus KasKeteranganPra OperasiTahun ITahun IITahun IIITahun IVTahun VTotal Penjualan1,116,000,0001,138,120,0001,161,086,4001,184,308,1281,207,994,291A. Arus Kas Masuk(Penerimaan Kas)1. Hasil Penjualan2. Pelunasan Piutang3. Modal Sendiri52,000,0004. Kredit Modal Kerja100,000,0005. Saldo Kas Awal15,089,91738,967,58827,539,75131,309,91434,567,556Total Arus Kas Masuk152,000,0001,131,089,9171,177,087,5881,188,626,1511,215,618,0421,242,561,847B. Arus Kas Keluar(Pengeluaran Kas)Biaya Pra Operasi136,910,0831. Investasi2. Biaya Pokok Produksi461,448,000479,905,920499,102,157519,066,243539,828,8933. Biaya Usaha Sebelum Penyusutan605,994,000605,994,000605,994,000605,994,000605,994,0004. Biaya Bunga1,000,0001,000,0001,000,0001,000,0001,000,0005. Pajak (10%)3,421,1003,807,3084,164,3254,490,0894,782,4406. Biaya Penyusutan14,346,99614,346,99614,346,99614,346,99614,346,996Total Arus Kas Keluar136,910,0831,086,210,0961,105,054,2241,124,607,4781,144,897,3281,165,952,329C. Kas Netto (A-B) Surplus (Defisit)15,089,91744,879,82172,033,36464,018,67370,720,71476,609,518D. Kewajiban Bank1. Angsuran Kredit Modal Kerja9,333,3339,333,3339,333,3339,333,3339,333,333Total Kewajiban Bank9,333,3339,333,3339,333,3339,333,3339,333,333Saldo Akhir15,089,91735,546,48862,700,03154,685,34061,387,38167,276,185

BEPBiaya per BulanKeteranganJumlahKetBiaya Gaji6,300,000tetapBy. Tetap50,695,083Biaya Perlengkapan1,290,000tetapBy. Variabel1,000,000133Biaya Utilitas500,000variabelper bulanper hariBiaya Lain-lain (Kuota Internet)500,000tetapBEP/unitCone5,138171Biaya Promosi500,000variabelBurger3,410114Biaya Sewa11,000,000tetapTopping3,410114Biaya Bahan Baku30,409,500tetapMilkshake5,138171Biaya Penyusutan1,195,583tetapJus Buah4,27214251,695,083BEP (Rp)Cone54,316,1601,810,539Burger53,677,1471,789,238Topping65,179,3922,172,646Milkshake54,316,1601,810,539Jus Buah53,677,1471,789,238

Payback PeriodPayback PeriodBEP/unit : target penjualan/hariCone342.53=1.07kaliBurger682.00=0.54kaliTopping1136.66=0.32kaliMilkshakeERROR:#DIV/0!=ERROR:#DIV/0!kaliJus BuahERROR:#DIV/0!=ERROR:#DIV/0!kali