Usaha BROWNIES

Kapasitas brownies 40

ANALISA EKONOMIEvaluasi Ekonomi meliputi :I Modal

1 Modal Tetap/Fixed Capital Investment2 Modal Kerja/Working Capital

II Biaya Produksi1 Biaya Produksi Lansung2 Biaya Produksi Tidak Lansung3 Biaya Produksi Tetap

III Pengeluaran Umum/General ExpanceIV Biaya Produksi TotalV Analisa KeuntunganVI Analisa Kelayakan

1 Percent Returent On Investment (ROI)2 Pay Out Time (POT)3 Break Event Point (BEP)4 Shut Down Point (SDP)5 Discounted Cash Flow (DCF)

Asumsi 1 thn =VII Umur USAHA diperkirakan =

Harga 10 thn akan datang =

Usaha BROWNIES

potong/hari

ANALISA EKONOMIEvaluasi Ekonomi meliputi :

ModalModal Tetap/Fixed Capital InvestmentModal Kerja/Working Capital

Biaya ProduksiBiaya Produksi LansungBiaya Produksi Tidak LansungBiaya Produksi Tetap

Pengeluaran Umum/General ExpanceBiaya Produksi TotalAnalisa KeuntunganAnalisa Kelayakan

Percent Returent On Investment (ROI)Pay Out Time (POT)Break Event Point (BEP)Shut Down Point (SDP)Discounted Cash Flow (DCF)

330 hari10 thn Rp 2,178,000,000

fixed capital

peralatan kuantitas harga jumlahpanci besar 2 Rp 35,000 Rp 70,000

Kompor + tabung gas 1 Rp 500,000 Rp 500,000 stand mixer 1 Rp 150,000 Rp 150,000

loyang 5 Rp 5,000 Rp 25,000 timbangan 1 Rp 30,000 Rp 30,000

wadah adonan 5 Rp 3,000 Rp 15,000 total Rp 790,000

harga jual

brownies/potong Rp 16,500 brownies/ tahun Rp 217,800,000

Modal Tetap (Fixed Capital) Rp 218,590,000

working capital

bahan kuantitas keterangan hargaTelur 4 butir Rp 1,500

Sp & baking soda 1 sendok teh Rp 1,000 Gula 3 ons Rp 1,500

Vanili 2 buah Rp 500 Mentega 0.25 ons Rp 12,000

Coklat blok 1 ons Rp 8,000 Susu coklat 1 sachet Rp 1,000

Coklat bubuk 0.5 ons Rp 4,000 Butter cream 1 ons Rp 3,000

Topping 1 - Rp 2,000 kemasan 1 buah Rp 1,500

TOTAL

working capital 10 330

per loyang (4 potong) per hari per tahun Rp 6,000 Rp 60,000 Rp 19,800,000 Rp 1,000 Rp 10,000 Rp 3,300,000 Rp 4,500 Rp 45,000 Rp 14,850,000 Rp 1,000 Rp 10,000 Rp 3,300,000 Rp 3,000 Rp 30,000 Rp 9,900,000 Rp 8,000 Rp 80,000 Rp 26,400,000 Rp 1,000 Rp 10,000 Rp 3,300,000 Rp 2,000 Rp 20,000 Rp 6,600,000 Rp 3,000 Rp 30,000 Rp 9,900,000 Rp 2,000 Rp 20,000 Rp 6,600,000 Rp 1,500 Rp 15,000 Rp 4,950,000 Rp 33,000 Rp 330,000 Rp 108,900,000

Available CashGaji Pegawai 1 orang Rp 1,000,000.00 per bulan

TOTAL Rp 12,000,000.00 per tahun

Operation Cost

Biaya Umum

Sewa Gedung Rp 500,000.00 Air dan listrik Rp 200,000.00

Gas Rp 100,000.00 Promosi Rp 200,000.00

TOTAL Rp 1,000,000.00 TOTAL Rp 12,000,000.00

Biaya Perizinan Rp 2,000,000.00 TOTAL Rp 14,000,000.00

Pajak Kepemilikan (1% dari modal tetap) Rp 2,185,900.00

Manufacturing Cost Rp 28,185,900.00

Operation Costper bulanper bulanper bulan

-per bulanper tahunper tahunper tahun

Pinjaman Modal (1 Tahun)Modal Tetap Rp 218,590,000.00 Modal Kerja Rp 108,900,000.00

Operation Cost Rp 14,000,000.00 Available Cash Rp 12,000,000.00 Cadangan (Kas) Rp 1,000,000.00

Total Biaya Rp 354,490,000.00

General Expense Rp 28,322,862.25 per tahun

Biaya Produksi Total Rp 56,508,762.25

Profit / Keuntungan Rp 175,477,138 per tahun

Analisa Kelayakan

Per cent Profit On Sales

80.57%

Percent Return On Investment (ROI)

Pay Out Time (POT)

1.25 thn

Break Event Point (BEP)

8.81%Dimana :

Fa = Fixed Expansi Rp 2,185,900.00 Ra = Regulated Expanse Rp 40,322,862.25

Sa = Sales Prices Rp 218,590,000.00 Va = Variabel Expanse Rp 28,185,900.00

Shut Down Poin (SDP)

7.46%

Discounted Cash Flow (DCF)

FC : Fixed Cost = Rp 218,590,000.00 WC : Working Capital = Rp 108,900,000.00 SV : Salve Volue = Rp 2,178,000,000.00 C : Annual Cash Flow = Profit after Tax + Finance + Depresiasi

Profit after tax = Rp 175,477,137.75 C : Annual Cash Flow = Rp 175,477,137.75

n : Umur Pabrik = 10i : interest

%100.x

S

PbPSb

%100.x

FC

PbROI b

DepresiasiTahunanKeuntungan

CapitalFixedPOTb

RaVaSa

RaFaBEP

.7,0

).3.0

RaVaSa

RaSDP

.7,0

.3,0

C

SVWCiii

C

WCFC nn

11........11 1

ni1 11........1 1 ii n

1.87 =

i = 0.11 5 = 30

ni1 11........1 1 ii n

Analisa Kelayakan

80.28%

/Thn

Profit after Tax + Finance + DepresiasiRp./Thn

thn

%100.x

S

PbPSb

%100.x

FC

PbROI b

DepresiasiTahunanKeuntungan

CapitalFixedPOTb

RaVaSa

RaFaBEP

.7,0

).3.0

RaVaSa

RaSDP

.7,0

.3,0

C

SVWCiii

C

WCFC nn

11........11 1

11........1 1 ii n

13.03 11........1 1 ii n

ANALISA KELAYAKAN KAPASITAS 40 POTONG BROWNIES/HARI

Asumsi Perhitungan Evaluasi Ekonomi dan Study Kelayakan :

SatuanKapasitas Paket/HariWaktu Operasi Hari/ThnHarga Bahan Baku Rp/ThnHarga Jual Rp/ThnUmur Pabrik ThnHarga Pabrik Setelah 10 Thn Rp

No. URAIANA. MODAL TETAP/FIXED COST (FC)B. MODAL KERJA / WORKING CAPITAL (WC)C. MANUFACTURING COSTD. GENERAL EXPENSE (GE)E. BIAYA PRODUKSI TOTALF. ANALISA KEUNTUNGANG. ANALISA KELAYAKAN

1. Percent Profit On Sales2. Percent Return On Investment (ROI)3. Pay Out Time (POT)4. Break Event Point (BEP)5. Shut Down Point (SDP)

ANALISA KELAYAKAN KAPASITAS 40 POTONG BROWNIES/HARI

Asumsi Perhitungan Evaluasi Ekonomi dan Study Kelayakan :

Nilai 40

330 108,900,000 217,800,000 10 2,178,000,000

NILAI Rp 218,590,000 Rp 108,900,000 Rp 28,185,900 Rp 28,322,862 Rp 56,508,762 Rp 175,477,138

80.57%80.28%

1.25 Thn8.81%7.46%

Tabel. Estimasi Kapasitas Keuntungan dan Kerugian untuk Kapasitas Brownies 40 Potong/Hari

% Produksi Laba (Rp./Bln)

0 0 0 0 030% 12 89,178,762 65,577,000 -23,601,76240% 16 100,068,762 87,436,000 -12,632,76250% 20 110,958,762 109,295,000 -1,663,76260% 24 121,848,762 131,154,000 9,305,23868% 27.08 130,234,062 147,985,430 17,751,36880% 32 143,628,762 174,872,000 31,243,23890% 36 154,518,762 196,731,000 42,212,23892% 36.8 156,696,762 201,102,800 44,406,03895% 38 159,963,762 207,660,500 47,696,738

100% 40 165,408,762 218,590,000 53,181,238

Kapasitas Ton TBS/Thn

Biaya Operasi (Rp./Thn)

Hasil Penjualan (Rp./Thn)

Tabel. Estimasi Kapasitas Keuntungan dan Kerugian untuk Kapasitas Brownies 40 Potong/Hari

% Keuntungan BEP Keterangan

0 0 0Rugi-35.99 155.84% -0.03

-14.45 46.04% -0.06-1.52 27.01% -0.47 Usaha Ditutup7.09 19.11% 0.08

Untung

12.00 15.60% 0.0417.87 12.06% 0.0321.46 10.18% 0.0222.08 9.87% 0.0222.97 9.44% 0.0224.33 8.81% 0.01

POT Sth Pajak (thn)