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asumsi dan gajiasumsitotal produksi j sulsel 896,000,000Asumsi-asumsi untuk kapasitas produksi /th240j yang dikomsumsi dari total produksi224,000,000kg/thn4,480,000No.UraianNilaiSatuanJ yang akan digunakan unutk untuk produksi672,000kg/thn56,000149332,2401Kapasitas Produksi/hari50bks/2 hari2,8806000025001,5127,2002Produksi tahun 3-5 (100 %)7,200bks/tahun10060030000364,392j yang akan di produksi dlm 1 tahun (2,5%)537,600kg/thn17923Produksi tahun 1 (40 %)2,880bks/tahun50240363,787j yang akan diproduksi dalam 1 bulan44,800kg/bln4Produksi tahun 2 (80 %)5,760bks/tahun20480364,090j yang akan diproduksi dalam 1 hari1,792kgHarga Bahan Baku5Harga Ikan Gabus30,000Rp/kg720000%rendemen 80%6Harga NaCl 50Rp/gram5050507Harga Asam asetat100Rp/mL100100500.07568Harga kapsul60Rp/kapsul9Harga label kemasan2,000Rp/bungkus3510Harga aqua1,974Rp/L16%11Harga Kemasan botol plastik5,000Rp/botol720016%Turun 10%Turun 20%12Harga Kemasan karton3,500Rp/satuan13Harga konsentrat protein albumin 30 kapsul140,000Rp/botol126,000112,00014Discount rate
februadi: februadi:untuk menghitung NPV15%44815Kebutuhan modal623,545,590Rupiah168,000jumlah kemasan7,168bungkusBahan baku16Kebutuhan Bahan Baku (Ikan gabus)2,160kg/tahun0.017Kebutuhan Bahan Baku (Ikan gabus)15kg/hari13.51231230.461 tahun = 12 bulan18Kebutuhan Bahan Baku (NaCl)38,880kg/tahun19Kebutuhan Bahan Baku (NaCl)270kg/hari20Kebutuhan Bahan Baku (Asam asetat)10,800ml/tahun14421Kebutuhan Bahan Baku (Asam asetat)75ml/hari22Kebutuhan Bahan Baku (kapsul)217,728biji/tahun23Kebutuhan Bahan Baku (kapsul)1,512biji/hari24Kebutuhan Bahan Baku (label kemasan)7,200buah/tahun25Kebutuhan Bahan Baku (label kemasan)50buah/hari26Kebutuhan Bahan Baku (aqua)4,417ml/tahun27Kebutuhan Bahan Baku (aqua)31ml/hari12328Kebutuhan Bahan Baku (Kemasan botol)7,200buah/tahun121229Kebutuhan Bahan Baku (kemasan botol)50buah/hari2730Kebutuhan Bahan Baku (kemasan karton)7,200buah/tahun1431Kebutuhan Bahan Baku (kemasan karton)50buah/hari176

32Albumin yang akan diproduksi/ hari50bks/2 hari33Kebutuhan kemasan per hari50kemasanharibulantahun1 bulan = 25 hari kerjaproduksi100250030000tempe54.56136416368SRC1.230360gaji karyawanNoJabatanJumlahGaji/bln (Rp)Gaji/tahun (Rp) Tenaga kerja tidak langsung1Direktur14,000,00048,000,0005400000700,000,0002General Manager0003Manager Pemasaran000Asumsi Penjualan4Manager Produksi13,000,00036,000,000tahun 1 (50%)1,612,800,0005Staf Pemasaran11,800,00021,600,000tahun 3-10 (200%)4,032,000,0004,636,800,0005,332,320,0006,132,168,0007,051,993,2008,109,792,18006Staf Distribusi000345678910sub total38,800,000105,600,000 Tenaga kerja langsung
februadi: februadi:Tenaga Kerja langsung adalah tenaga kerja yang langsung bersentuhan dengan proses produksi1Staf Produksi47,200,00086,400,0002Staf QC000sub total47,200,00086,400,000TOTAL716,000,000192,000,000

var cost180LAMPIRAN 3 Biaya variabel (Variable Cost)
februadi: februadi:yaitu biaya yang timbul dari setiap unit penjualan contohnya setiap 1 unit terjual.

Biaya variable adalah total biaya yang berubah-ubah tergantung dengan perubahan volume penjualan/produksi. Biaya variable akan berubah secara proposional dengan perubahan volume produksi

Contoh : kita perlu membayar komisi salesman, biaya antar, biaya kantong plastic, bahan baku, biaya nota penjualan, tenaga kerja langsungNoUraianJumlahSatuanHarga/satuanBiaya/hariBiaya/bulanBiaya/tahun(Rp)(Rp)(Rp)(Rp)1Bahan BakuIkan Gabus15kg30,000450,0005,400,00064,800,000NaCl270gr5013,500162,0001,944,000Asam Asetat75ml1007,50090,0001,080,000Kapsul1,512biji6090,7201,088,64013,063,680Aqua31ml1,97460,552726,6298,719,55300.00.0

7,467,26989,607,23389,607,2332Bahan KemasanKemasan botol plastik50satuan5,000250,0003,000,00036,000,000Label Kemasan50Satuan2,000100,0001,200,00014,400,000kemasan karton50Satuan3,500175,0002,100,00025,200,0001000000Sub total6,300,00075,600,00075,600,0003Utilitas & IPALListrik10kwh1,40014,000168,0002,016,000Air10m39009,000108,0001,296,000solar10Liter6,00060,000720,0008,640,0000.0Sub total996,00011,952,00011,952,0004Biaya PemasaranPromosi dan penjualan2,400,00028,800,0002,400,000Distribusi1,000,00012,000,0001800000Sub total3,400,00040,800,00040,800,0005Biaya tenaga kerjaTenaga Kerja Langsung4Orang7,200,00086,400,00086,400,00086,400,000TOTAL1,230,27236,326,539304,359,233

invest72LAMPIRA 4 Tabel InvestasiLAMPIRAN 5 Komponen Biaya Tetap (Fix Cost)
februadi: februadi:Biaya ini adalah biaya yang tetap kita harus keluarkan walaupun kita hanya menjual 1 unit atau 2 unit, 5 unit, 100 unit atau tidak menjual sama sekali.

Biaya ini tidak akan mengalami perubahan apabila terjadi perubahan volume produksi

Contoh : biaya yang dikeluarkan untuk menyewa tempat usaha, perabotan, komputer dllNo.UraianVolumeSatuanUnit PriceValueUmur EkonmisPenyusutan/thnPerawatan/thn (2,5%)PajakNoUraianPenyusutan (Rp)Perawatan (Rp)Pajak (Rp)(Rp)(Rp)(tahun)(Rp)(Rp)(Rp)1Lahan dan bangunan--01Lahan dan bagunan2Mesin dan peralatan operasi15,046,4291,944,6250ILahan0m000003Fasilitas00-IIBangunan Utama0m000004Perlengkapan2,000,000500,000-TOTAL17,046,4292,444,6250

LAMPIRAN 6 Biaya Operasional (Fixed Capital Investment (FCI))
februadi: februadi:Biaya yang dikeluarkan unutk membuat fasilitas-fasilitas pabrik yang terdiri dari manufakturing dan non maunufacturingNo.UraianCost(Rp)Ivestasi1Ivestasi162,785,000 2Penyusutan17,046,4293Perawatan2,444,6254Pajak0.0Biaya Tidak Langsung Langsung1Biaya Tak Terduga (5%)8,139,250Sub Total0%0000002Mesin dan Peralatan OperasionalTOTAL FCI190,415,304aAlat penggiling tepung1unit20,000,00020,000,00054,000,000500,000Asumsi : Biaya engineering dan konstruksi telah include dalam investasibEkstraktor1unit15,000,00015,000,00053,000,000375,000cbak 1unit200,000200,000540,0005,000doven blower1unit20,000,00020,000,00054,000,000500,000Lampiran 7 Biaya Operasional Pabrik Selama 1 tahun (Working Capital Investment (WCI))episau5unit60,000300,000742,8577,500No.UraianCost/monthCost/yearfGenset1unit10,000,00010,000,00052,000,000250,000(Rp)(Rp)gTimbangan analitik2unit1,500,0003,000,0005600,00075,000Variabel CosthLampu spiritus1unit200,000200,000540,0005,0001Bahan baku7,467,26989,607,233iTimbangan kasar1unit250,000250,000550,0006,2502Bahan kemasan6,300,00075,600,000jTalenan3unit45,000135,000719,2863,3753Utilitas dan IPAL996,00011,952,000kkompor gas1unit200,000200,000540,0005,0004Biaya Pemasaran2,400,00028,800,000ltabung gas1unit250,000250,000735,7146,2505Biaya Distribusi1,000,00012,000,000mpanci1unit250,000250,000735,7146,2506Biaya tenaga kerja langsung7,200,00086,400,000nfreezer1unit8,000,0008,000,00071,142,857200,000Sub Total0.4778388672%77,785,00015,046,4291,944,6250Total I25,363,269304,359,2333FasilitasFix CostInstalasi listrik1paket25,000,00025,000,0001Penyusutan1,253,86915,046,429Instalasi Air1paket35,000,00035,000,0002Perawatan162,0521,944,6253Pajak-180,000Sub Total36.8584329023%60,000,000004Gaji tenaga kerja tidak langsung8,800,000105,600,0004Perlengkapan5Biaya administrasi kantor500,0006,000,000aPerlengkapan kantor1set20,000,00020,000,000102,000,000500,000Total II10,715,921128,771,054TOTAL36,079,191433,130,286Sub total12.2861443008%20,000,0002,000,000500,0005Biaya Pra InvestasiaPErizinan1paket5,000,0005,000,000Biaya Operasional Pabrik Selama 3 bulan (Working Capital Investment (WCI))No.UraianCostSub total3.0715360752%5,000,000(Rp)TOTAL162,785,00017,046,4292,444,625Komponen.1Start Up 5% dari FCI21,656,514370706025.72Bahan Baku22,401,8083Bahan kemasan9,450,0004Utilitas dan IPAL2,988,0005Biaya Pemasaran20,400,0006Gaji Karyawan48,000,0007Biaya Pemeliharaan dan Perbaikan145,8478Biaya Administrasi Kantor1,500,000Sub WCI126,542,169Lain-lain1Biaya Tak Terduga 10% 12,654,217TOTAL139,196,386

lampiran 8 Total Capital Investment (TCI)No.UraianJumlah1Fixed Capital Investment190,415,3042Working Capital Investment (3 bln)433,130,2863Jumlah dana proyek623,545,590

lampiran 9 Sumber dana untuk investasi dan modal kerjaNo.Rincian Biaya ProyekJumlah1Kredit Pinjaman Bank (50%)311,772,7952Dana sendiri (50%)311,772,7953Jumlah dana proyek623,545,590

kredit bankangsuran pokok pertahunangsuran pokok perbulanTingkat suku bunga pertahun0.1511.8862,354,5595,196,2130.15

TahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanNoUraianUnitTahunTotalTahun 0311,772,795Tahun 1249,418,236012345Tahun 0-5Tahun 1Bulan 15,196,2133,897,1609,093,373306,576,582Tahun 2Bulan 15,196,2133,117,7288,313,941244,222,0231Tingkat Suku Bunga Pertahun%181818181818Bulan 25,196,2133,832,2079,028,421301,380,368Bulan 25,196,2133,052,7758,248,989239,025,8092Total PinjamanRp311,772,795Bulan 35,196,2133,767,2558,963,468296,184,155Bulan 35,196,2132,987,8238,184,036233,829,5963Cicilan Pinjaman BankRp-62,354,55962,354,55962,354,55962,354,55962,354,559311,772,795Bulan 45,196,2133,702,3028,898,515290,987,942Bulan 45,196,2132,922,8708,119,083228,633,3834Saldo Pinjaman BankRp311,772,795249,418,236187,063,677124,709,11862,354,5590.0Bulan 55,196,2133,637,3498,833,563285,791,729Bulan 55,196,2132,857,9178,054,131223,437,1705Bunga Pinjaman BankRp-42,479,04333,125,85923,772,67614,419,4925,066,308118,863,378Bulan 65,196,2133,572,3978,768,610280,595,515Bulan 65,196,2132,792,9657,989,178218,240,956TOTAL Rp104,833,60295,480,41886,127,23576,774,05167,420,867430,636,173Bulan 75,196,2133,507,4448,703,657275,399,302Bulan 75,196,2132,728,0127,924,225213,044,743Bulan 85,196,2133,442,4918,638,705270,203,089Bulan 85,196,2132,663,0597,859,273207,848,530Bulan 95,196,2133,377,5398,573,752265,006,876Bulan 95,196,2132,598,1077,794,320202,652,317Bulan 105,196,2133,312,5868,508,799259,810,662Bulan 105,196,2132,533,1547,729,367197,456,103Bulan 115,196,2133,247,6338,443,847254,614,449Bulan 115,196,2132,468,2017,664,415192,259,890Bulan 125,196,2133,182,6818,378,894249,418,236Bulan 125,196,2132,403,2497,599,462187,063,677Total62,354,55942,479,043104,833,602Total62,354,55933,125,85995,480,418

TahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahun 2187,063,677Tahun 3124,709,118Tahun 3Bulan 15,196,2132,338,2967,534,509181,867,464Tahun 4Bulan 15,196,2131,558,8646,755,077119,512,905Bulan 25,196,2132,273,3437,469,557176,671,250Bulan 25,196,2131,493,9116,690,125114,316,691Bulan 35,196,2132,208,3917,404,604171,475,037Bulan 35,196,2131,428,9596,625,172109,120,478Bulan 45,196,2132,143,4387,339,651166,278,824Bulan 45,196,2131,364,0066,560,219103,924,265Bulan 55,196,2132,078,4857,274,699161,082,611Bulan 55,196,2131,299,0536,495,26798,728,052Bulan 65,196,2132,013,5337,209,746155,886,397Bulan 65,196,2131,234,1016,430,31493,531,838Bulan 75,196,2131,948,5807,144,793150,690,184Bulan 75,196,2131,169,1486,365,36188,335,625Bulan 85,196,2131,883,6277,079,841145,493,971Bulan 85,196,2131,104,1956,300,40983,139,412Bulan 95,196,2131,818,6757,014,888140,297,758Bulan 95,196,2131,039,2436,235,45677,943,199Bulan 105,196,2131,753,7226,949,935135,101,544Bulan 105,196,213974,2906,170,50372,746,985Bulan 115,196,2131,688,7696,884,983129,905,331Bulan 115,196,213909,3376,105,55167,550,772Bulan 125,196,2131,623,8176,820,030124,709,118Bulan 125,196,213844,3856,040,59862,354,559Total62,354,55923,772,67686,127,235Total62,354,55914,419,49276,774,051

TahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahun 462,354,559Tahun 4(0)Tahun 5Bulan 15,196,213779,4325,975,64557,158,346Tahun 6Bulan 15,196,213(0)5,196,213(5,196,213)Bulan 25,196,213714,4795,910,69351,962,132Bulan 25,196,213(64,953)5,131,261(10,392,426)Bulan 35,196,213649,5275,845,74046,765,919Bulan 35,196,213(129,905)5,066,308(15,588,640)Bulan 45,196,213584,5745,780,78741,569,706Bulan 45,196,213(194,858)5,001,355(20,784,853)Bulan 55,196,213519,6215,715,83536,373,493Bulan 55,196,213(259,811)4,936,403(25,981,066)Bulan 65,196,213454,6695,650,88231,177,279Bulan 65,196,213(324,763)4,871,450(31,177,279)Bulan 75,196,213389,7165,585,92925,981,066Bulan 75,196,213(389,716)4,806,497(36,373,493)Bulan 85,196,213324,7635,520,97720,784,853Bulan 85,196,213(454,669)4,741,545(41,569,706)Bulan 95,196,213259,8115,456,02415,588,640Bulan 95,196,213(519,621)4,676,592(46,765,919)Bulan 105,196,213194,8585,391,07110,392,426Bulan 105,196,213(584,574)4,611,639(51,962,132)Bulan 115,196,213129,9055,326,1195,196,213Bulan 115,196,213(649,527)4,546,687(57,158,346)Bulan 125,196,21364,9535,261,166(0)Bulan 125,196,213(714,479)4,481,734(62,354,559)Total62,354,5595,066,30867,420,867Total62,354,559(4,286,876)58,067,683

TahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahun 4(62,354,559)Tahun 4(124,709,118)Tahun 7Bulan 15,196,213(779,432)4,416,781(67,550,772)Tahun 8Bulan 15,196,213(1,558,864)3,637,349(129,905,331)Bulan 25,196,213(844,385)4,351,829(72,746,985)Bulan 25,196,213(1,623,817)3,572,397(135,101,544)Bulan 35,196,213(909,337)4,286,876(77,943,199)Bulan 35,196,213(1,688,769)3,507,444(140,297,758)Bulan 45,196,213(974,290)4,221,923(83,139,412)Bulan 45,196,213(1,753,722)3,442,491(145,493,971)Bulan 55,196,213(1,039,243)4,156,971(88,335,625)Bulan 55,196,213(1,818,675)3,377,539(150,690,184)Bulan 65,196,213(1,104,195)4,092,018(93,531,838)Bulan 65,196,213(1,883,627)3,312,586(155,886,397)Bulan 75,196,213(1,169,148)4,027,065(98,728,052)Bulan 75,196,213(1,948,580)3,247,633(161,082,611)Bulan 85,196,213(1,234,101)3,962,113(103,924,265)Bulan 85,196,213(2,013,533)3,182,681(166,278,824)Bulan 95,196,213(1,299,053)3,897,160(109,120,478)Bulan 95,196,213(2,078,485)3,117,728(171,475,037)Bulan 105,196,213(1,364,006)3,832,207(114,316,691)Bulan 105,196,213(2,143,438)3,052,775(176,671,250)Bulan 115,196,213(1,428,959)3,767,255(119,512,905)Bulan 115,196,213(2,208,391)2,987,823(181,867,464)Bulan 125,196,213(1,493,911)3,702,302(124,709,118)Bulan 125,196,213(2,273,343)2,922,870(187,063,677)Total62,354,559(13,640,060)48,714,499Total62,354,559(22,993,244)39,361,315

TahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahunPeriodeAngsuran PokokAngsuran BungaTotal AngsuranSaldo Akhir BulanTahun 4(187,063,677)Tahun 4(249,418,236)Tahun 9Bulan 15,196,213(2,338,296)2,857,917(192,259,890)Tahun 10Bulan 15,196,213(3,117,728)2,078,485(254,614,449)Bulan 25,196,213(2,403,249)2,792,965(197,456,103)Bulan 25,196,213(3,182,681)2,013,533(259,810,662)Bulan 35,196,213(2,468,201)2,728,012(202,652,317)Bulan 35,196,213(3,247,633)1,948,580(265,006,876)Bulan 45,196,213(2,533,154)2,663,059(207,848,530)Bulan 45,196,213(3,312,586)1,883,627(270,203,089)Bulan 55,196,213(2,598,107)2,598,107(213,044,743)Bulan 55,196,213(3,377,539)1,818,675(275,399,302)Bulan 65,196,213(2,663,059)2,533,154(218,240,956)Bulan 65,196,213(3,442,491)1,753,722(280,595,515)Bulan 75,196,213(2,728,012)2,468,201(223,437,170)Bulan 75,196,213(3,507,444)1,688,769(285,791,729)Bulan 85,196,213(2,792,965)2,403,249(228,633,383)Bulan 85,196,213(3,572,397)1,623,817(290,987,942)Bulan 95,196,213(2,857,917)2,338,296(233,829,596)Bulan 95,196,213(3,637,349)1,558,864(296,184,155)Bulan 105,196,213(2,922,870)2,273,343(239,025,809)Bulan 105,196,213(3,702,302)1,493,911(301,380,368)Bulan 115,196,213(2,987,823)2,208,391(244,222,023)Bulan 115,196,213(3,767,255)1,428,959(306,576,582)Bulan 125,196,213(3,052,775)2,143,438(249,418,236)Bulan 125,196,213(3,832,207)1,364,006(311,772,795)Total62,354,559(32,346,427)30,008,132Total62,354,559(41,699,611)20,654,948

b.operasional10thn50diskon 5015050lampiran 10 Tabel total produksi8960723335842893716857868960723389607233896072338960723389607233896072338960723389607233No.UraianTahun Ke- (Kapasitas Produksi)-1 (40%)2 (80%)3 (100%)4 (100%)5 (100%)6 (100%)7 (100%)8 (100%)9 (100%)10 (100%) Variabel Cost1Bahan baku89,607,23335,842,89371,685,78689,607,23389,607,23389,607,23389,607,23389,607,23389,607,23389,607,23389,607,2332Bahan kemasan75,600,00030,240,00060,480,00075,600,00075,600,00075,600,00075,600,00075,600,00075,600,00075,600,00075,600,0003utilitas11,952,0004,780,8009,561,600
februadi: februadi:kenaikan 10% dari tahun sebelumnya diakibatkan karena inflasi11,952,00011,952,00011,952,00011,952,00011,952,00011,952,00011,952,00011,952,0004Biaya Pemasaran28,800,00028,800,00028,800,00028,800,00028,800,00028,800,00028,800,00028,800,00028,800,00028,800,00028,800,0005Biaya Distribusi12,000,00012,000,00012,000,00012,000,00012,000,00012,000,00012,000,00012,000,00012,000,00012,000,00012,000,0006Biaya tenaga kerja langsung86,400,00086,400,00086,400,00086,400,00086,400,00086,400,00086,400,00086,400,00086,400,00086,400,00086,400,0007Biaya sewa ruko18,000,00018,000,00018,000,00018,000,00018,000,00018,000,00018,000,00018,000,00018,000,00018,000,00018,000,000Total I216,063,693286,927,386322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233 Fix Cost1Penyusutan15,046,42915,046,42915,046,42915,046,42915,046,42915,046,42915,046,42915,046,42915,046,42915,046,42915,046,4292Perawatan1,944,6251,944,6251,944,6251,944,6251,944,6252,916,9381,944,6251,944,6251,944,6251,944,6251,944,6253Pajak180,000180,000180,000180,000180,000180,000180,000180,000180,000180,000180,0004Gaji tenaga kerja tidak langsung105,600,000105,600,000105,600,000105,600,000105,600,000105,600,000105,600,000105,600,000105,600,000105,600,000105,600,0005Biaya administrasi kantor6,000,0006,000,0006,000,0006,000,0006,000,0006,000,0006,000,0006,000,0006,000,0006,000,0006,000,000Total II128,771,054128,771,054128,771,054128,771,054129,743,366128,771,054128,771,054128,771,054128,771,054128,771,054TOTAL OPERATIONAL COST (Rp)344,834,747415,698,440451,130,286451,130,286452,102,599451,130,286451,130,286451,130,286451,130,286451,130,286119,734119734.28704563528,736,229102,319613,915,28685266.011996031837,594,19162,65752241,66717,053122,783,057102,3193,759,4199261ERROR:#DIV/0!736,698,34462,657313,285522454,889,705lampira 11 Analisis Cash Flow43563,179No.UraianTahun Ke- (Kapasitas Produksi)-1 (40%)2 (80%)3 (100%)4 (100%)5 (100%)6 (100%)7 (100%)8 (100%)9 (100%)10 (100%) Penjualan1Produksi FTT (bungkus)2,8805,7607,2007,2007,2007,2007,2007,2007,2007,2002Penjualan FTT (Rp/bungkus)403,200,000806,400,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0001,008,000,000 Investasi1Lahan dan Bangunan0.02Mesin dan Peralatan Operasional77,785,0003Fasilitas60,000,0004Perlengkapan20,000,0005Biaya Pra Investasi5,000,0006Kontingensi0.0Total Investasi162,785,000 Biaya Operasional1Biaya Tetap (Fix Cost)128,771,054128,771,054128,771,054128,771,054129,743,366128,771,054128,771,054128,771,054128,771,054128,771,0542Biaya Variabel (Variable Cost)216,063,693286,927,386322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233Total Operasional0.0344,834,747415,698,440451,130,286451,130,286452,102,599451,130,286451,130,286451,130,286451,130,286451,130,286SURPLUS (DEFISIT)(162,785,000)58,365,253390,701,560556,869,714556,869,714555,897,401556,869,714556,869,714556,869,714556,869,714556,869,7144,863,77132,558,46346,405,80946,405,80946,324,78346,405,80946,405,80946,405,80946,405,80946,405,8090.00.0modal awal623,545,5900.0449,066,8131,005,936,527laba sebelum bunga bank & pajak556,869,7141laMPIRA 12556,869,71458,365,253390,701,560NoUraianTahun 0Tahun 1Tahun 2Tahun 3Tahun 4Tahun 5Tahun 6Tahun 7Tahun 8Yahun 9Tahun 101Penjualan403,200,000806,400,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0001,008,000,0002Pengeluaran442,698,097555,462,030607,868,893599,918,687592,794,946534,660,743534,660,743534,660,743534,660,743534,660,7431. Biaya Operasional344,834,747415,698,440451,130,286451,130,286452,102,599451,130,286451,130,286451,130,286451,130,286451,130,2862. Angsuran Pokok + Bunga104,833,60295,480,41886,127,23576,774,05167,420,8670.00.00.00.00Jumlah449,668,349511,178,858537,257,521527,904,337519,523,466451,130,286451,130,286451,130,286451,130,286451,130,2863Laba sebelum pajak(46,468,349)295,221,142470,742,479480,095,663488,476,534556,869,714556,869,714556,869,714556,869,714556,869,7144Pajak 15%(6,970,252)44,283,17170,611,37272,014,34973,271,48083,530,45783,530,45783,530,45783,530,45783,530,4575Laba Bersih(39,498,097)250,937,970400,131,107408,081,313415,205,054473,339,257473,339,257473,339,257473,339,257473,339,257

Hasil Analisis TerhadapROI
februadi: februadi:return on investment (ROI) : sebagai laba atas investasi merupakan rasio uang yang diperoleh atau hilang pada suatu investasi

Rumus :(Keuntungan/investasi)*100nilai harus positif untuk untung-10.3357.7587.6290.9494.02123.44123.44123.44123.44123.44BEP (rupiah)
februadi: februadi:BEP adalah suatu analisis untuk menentukan dan mencari jumlah barang atau jasa yang harus dijual kepada konsumen pada harga tertentu untuk menutupi biaya-biaya yang timbul serta mendapatkan keuntungan / profit277,447,437199,896,924189,313,746189,313,746190,743,199189,313,746189,313,746189,313,746189,313,746189,313,746BEP (bungkus)1,9821,4281,3521,3521,3621,3521,3521,3521,3521,352

TahunRevenueCostNet BenevitDFNPVPV (B)
februadi: februadi:present value benefitPV (C)
februadi: februadi:Present value cost00162,785,000(162,785,000)1.00(162,785,000)0162,785,0006257150001403,200,000
februadi: februadi:penjualan pd tahun berjalan442,698,097
februadi: februadi:pengeluaran(39,498,097)0.87(34,346,171)350,608,696384,954,8671433250002806,400,000555,462,030250,937,9700.76189,745,157609,754,253420,009,09631,008,000,000607,868,893400,131,1070.66263,092,698662,776,362399,683,66441,008,000,000599,918,687408,081,3130.57233,321,815576,327,272343,005,45651,008,000,000592,794,946415,205,0540.50206,430,293501,154,149294,723,85661,008,000,000534,660,743473,339,2570.43204,637,623435,786,217231,148,59471,008,000,000534,660,743473,339,2570.38177,945,759378,944,536200,998,77781,008,000,000534,660,743473,339,2570.33154,735,443329,516,988174,781,54591,008,000,000534,660,743473,339,2570.28134,552,559286,536,511151,983,953101,008,000,000534,660,743473,339,2570.25117,002,225249,162,184132,159,959Total9,273,600,0005,634,831,3693,638,768,6311,484,332,4014,380,567,1682,896,234,767

ParameterValueKeteranganPBP
februadi: februadi:Pay Back Period : merupakan waktu yang diperlukan agar modal investasi dapat kembali

rumus : investasi awal/arus kasi x 1 tahun1.12Proyek layak dilaksanakanPBP 3 tahun(0.69)layak krn < 3tahunNPV
februadi: februadi:Net present value : adalah selisih uang yang diterima dan uang yang dikeluarkan dengan memperhatikan time value of money1,484,332,401layak krn positifIRR
februadi: februadi:Internal Rate Return : indikator tingkat efisiensi dari suatu investasi69%layak karena lebih besar dr bunga deposito, atau reksadana.B/C Ratio
februadi: februadi:Benefit Cost Ratio :1.51layak karena lebih besar dari 1

BEP

NoUraianTahun ke -123456789101PenerimaanProduksi JSP (kg/thn)2,8805,7607,2007,2007,2007,2007,2007,2007,2007,200Harga JSP (Rp/kg)560,000560,000560,000616,000677,600745,360819,896901,886992,0741,091,282Total Penerimaan1,612,800,0003,225,600,0004,032,000,0004,435,200,0004,878,720,0005,366,592,0005,903,251,2006,493,576,3207,142,933,9527,857,227,347

2PengeluaranBiaya Tetap (Fix Cost)128,771,054128,771,054128,771,054128,771,054129,743,366128,771,054128,771,054128,771,054128,771,054128,771,054Biaya Tidak Tetap (Variable Cost)216,063,693286,927,386322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233322,359,233Total Pengeluaran344,834,747415,698,440451,130,286451,130,286452,102,599451,130,286451,130,286451,130,286451,130,286451,130,286

BEP (Rp/Thn)148,690,883141,344,057139,960,961138,863,965138,922,615137,000,360136,209,029135,497,529134,857,130134,280,180BEP (kg/Thn)266252250225205184166150136123

B.Op.t10

Tebel total produksiNo.UraianTahun Ke- (Kapasitas Produksi)-1 (50%)2 (75%)3 (100%)4 (100%)5 (100%)6 (100%)7 (100%)8 (100%)9 (100%)10 (100%) Variabel Cost1Bahan baku89,607,23344,803,61667,205,42589,607,23398,567,956108,424,752119,267,227131,193,950144,313,344158,744,679174,619,1472Bahan kemasan75,600,00037,800,00056,700,00075,600,00083,160,00091,476,000100,623,600110,685,960121,754,556133,930,012147,323,0133Utilitas dan IPAL11,952,00011,952,00013,147,20014,461,92015,908,11217,498,92319,248,81621,173,69723,291,06725,620,17328,182,1914Biaya Pemasaran28,800,00028,800,00028,800,00014,400,00015,840,00017,424,00019,166,40021,083,04023,191,34425,510,47828,061,5265Biaya Distribusi12,000,0006,000,0009,000,00012,000,00013,200,00014,520,00015,972,00017,569,20019,326,12021,258,73223,384,6056Biaya tenaga kerja langsung86,400,00086,400,00095,040,00095,040,000104,544,000104,544,000114,998,400114,998,400126,498,240126,498,240139,148,0647Enzim Alpha Amilase0.00.00.00.00.00.00.00.00.00.00.0Total I304,359,233215,755,616269,892,625301,109,153331,220,068353,887,675389,276,442416,704,247458,374,671491,562,314540,718,546 Fix Cost1Penyusutan15,046,42915,046,42916,551,07118,206,17920,026,79622,029,47624,232,42426,655,66629,321,23332,253,35635,478,6922Perawatan1,944,6251,944,6252,139,0882,352,9962,588,2962,847,1253,131,8383,445,0223,789,5244,168,4764,585,3243Pajak180,000180,000198,000217,800239,580263,538289,892318,881350,769385,846424,4314Gaji tenaga kerja tidak langsung105,600,000105,600,000116,160,000127,776,000140,553,600154,608,960170,069,856187,076,842205,784,526226,362,978248,999,2765Biaya administrasi kantor6,000,0006,000,0006,600,0007,260,0007,986,0008,784,6009,663,06010,629,36611,692,30312,861,53314,147,686Total II128,771,054128,771,054141,648,159155,812,975171,394,272188,533,700207,387,069228,125,776250,938,354276,032,189303,635,408TOTAL OPERATIONAL COST (Rp)433,130,286344,526,670411,540,784456,922,128502,614,340542,421,374596,663,512644,830,023709,313,025767,594,504844,353,954Asumsi inflasi pertahun 10%

Analisis Cash FlowNo.UraianTahun Ke- (Kapasitas Produksi)-1 (50%)2 (75%)3 (100%)4 (100%)5 (100%)6 (100%)7 (100%)8 (100%)9 (100%)10 (100%) Penjualan1Produksi JSP (kg)2,8805,7607,2007,2007,2007,2007,2007,2007,2007,2002Penjualan JSP (Rp/kg)1,451,520,0002,903,040,0003,628,800,0003,991,680,0004,390,848,0004,829,932,8005,312,926,0805,844,218,6886,428,640,5577,071,504,612 Investasi1Lahan dan Bangunan0.02Mesin dan Peralatan Operasional77,785,0003Fasilitas60,000,0004Perlengkapan20,000,0005Biaya Pra Investasi5,000,0006Kontingensi0.0Total Investasi162,785,000 Biaya Operasional1Biaya Tetap (Fix Cost)128,771,054141,648,159155,812,975171,394,272188,533,700207,387,069228,125,776250,938,354276,032,189303,635,4082Biaya Variabel (Variable Cost)215,755,616269,892,625301,109,153331,220,068353,887,675389,276,442416,704,247458,374,671491,562,314540,718,546Total Operasional344,526,670411,540,784456,922,128502,614,340542,421,374596,663,512644,830,023709,313,025767,594,504844,353,954SURPLUS (DEFISIT)(162,785,000)1,106,993,3302,491,499,2163,171,877,8723,489,065,6603,848,426,6264,233,269,2884,668,096,0575,134,905,6635,661,046,0536,227,150,65892,249,444207,624,935264,323,156290,755,472320,702,219352,772,441389,008,005427,908,805471,753,838518,929,222modal awal623,545,590laba sebelum bunga bank & pajak1,106,993,330

NoUraianTahun 0Tahun 1Tahun 2Tahun 3Tahun 4Tahun 5Tahun 6Tahun 7Tahun 8Yahun 9Tahun 101Penjualan1,451,520,0002,903,040,0003,628,800,0003,991,680,0004,390,848,0004,829,932,8005,312,926,0805,844,218,6886,428,640,5577,071,504,6122Pengeluaran599,684,231866,424,0221,005,911,9581,091,232,1321,176,993,1051,231,653,9051,345,044,4321,479,548,8751,616,751,4121,778,426,5531. Piaya Operasional344,526,670411,540,784456,922,128502,614,340542,421,374596,663,512644,830,023709,313,025767,594,504844,353,9542. Angsuran Pokok + Bunga104,833,60295,480,41886,127,23576,774,05167,420,86700000Jumlah449,360,272507,021,202543,049,362579,388,391609,842,241596,663,512644,830,023709,313,025767,594,504844,353,9543Laba sebelum pajak1,002,159,7282,396,018,7983,085,750,6383,412,291,6093,781,005,7594,233,269,2884,668,096,0575,134,905,6635,661,046,0536,227,150,6584Pajak 15%150,323,959359,402,820462,862,596511,843,741567,150,864634,990,393700,214,409770,235,849849,156,908934,072,5995Laba Bersih851,835,7692,036,615,9782,622,888,0422,900,447,8683,213,854,8953,598,278,8953,967,881,6484,364,669,8134,811,889,1455,293,078,059

Hasil Analisis TerhadapROI223.02472.57568.23588.95620.00709.49723.93723.93737.50737.50BEP (rupiah)151,253,558156,166,827169,911,854186,903,040205,060,925225,567,017247,540,947272,295,041298,886,364328,775,000BEP (Kg)300310337337336336335335335335BEP (250 g)1,2001,2391,3491,3491,3451,3451,3421,3421,3391,339

TahunRevenueCostNet BenevitDF 20%NPVPV (B)PV (C)00162,785,000(162,785,000)1.00(162,785,000)0162,785,00011,451,520,000599,684,231851,835,7690.83709,863,1401,209,600,000499,736,86022,903,040,000866,424,0222,036,615,9780.691,414,316,6522,016,000,000601,683,34833,628,800,0001,005,911,9582,622,888,0420.581,517,875,0242,100,000,000582,124,97643,991,680,0001,091,232,1322,900,447,8680.481,398,749,9361,925,000,000526,250,06454,390,848,0001,176,993,1053,213,854,8950.401,291,576,2021,764,583,333473,007,13164,829,932,8001,231,653,9053,598,278,8950.331,205,056,3211,617,534,722412,478,40175,312,926,0801,345,044,4323,967,881,6480.281,107,362,9461,482,740,162375,377,21685,844,218,6881,479,548,8754,364,669,8130.231,015,082,7011,359,178,482344,095,78196,428,640,5571,616,751,4124,811,889,1450.19932,576,3531,245,913,608313,337,255107,071,504,6121,778,426,5535,293,078,0590.16854,861,6571,142,087,474287,225,817Total45,853,110,73712,354,455,62533,498,655,11211,284,535,93415,862,637,7824,578,101,848

ParameterValueKeteranganPBP0.56Proyek layak dilaksanakanNPV11,284,535,934IRR509%B/C Ratio3.46

BEP t10




B.Op.t20

Tebel total produksiNo.UraianTahun Ke- (Kapasitas Produksi)-1 (50%)2 (75%)3 (100%)4 (100%)5 (100%)6 (100%)7 (100%)8 (100%)9 (100%)10 (100%) Variabel Cost1Bahan baku89,607,23344,803,61667,205,42589,607,23398,567,956108,424,752119,267,227131,193,950144,313,344158,744,679174,619,1472Bahan kemasan75,600,00037,800,00056,700,00075,600,00083,160,00091,476,000100,623,600110,685,960121,754,556133,930,012147,323,0133Utilitas dan IPAL11,952,00011,952,00013,147,20014,461,92015,908,11217,498,92319,248,81621,173,69723,291,06725,620,17328,182,1914Biaya Pemasaran28,800,00028,800,00028,800,00014,400,00015,840,00017,424,00019,166,40021,083,04023,191,34425,510,47828,061,5265Biaya Distribusi12,000,0006,000,0009,000,00012,000,00013,200,00014,520,00015,972,00017,569,20019,326,12021,258,73223,384,6056Biaya tenaga kerja langsung86,400,00086,400,00095,040,00095,040,000104,544,000104,544,000114,998,400114,998,400126,498,240126,498,240139,148,0647Enzim Alpha Amilase0.00.00.00.00.00.00.00.00.00.00.0Total I304,359,233215,755,616269,892,625301,109,153331,220,068353,887,675389,276,442416,704,247458,374,671491,562,314540,718,546 Fix Cost1Penyusutan15,046,42915,046,42916,551,07118,206,17920,026,79622,029,47624,232,42426,655,66629,321,23332,253,35635,478,6922Perawatan1,944,6251,944,6252,139,0882,352,9962,588,2962,847,1253,131,8383,445,0223,789,5244,168,4764,585,3243Pajak180,000180,000198,000217,800239,580263,538289,892318,881350,769385,846424,4314Gaji tenaga kerja tidak langsung105,600,000105,600,000116,160,000127,776,000140,553,600154,608,960170,069,856187,076,842205,784,526226,362,978248,999,2765Biaya administrasi kantor6,000,0006,000,0006,600,0007,260,0007,986,0008,784,6009,663,06010,629,36611,692,30312,861,53314,147,686Total II128,771,054128,771,054141,648,159155,812,975171,394,272188,533,700207,387,069228,125,776250,938,354276,032,189303,635,408TOTAL OPERATIONAL COST (Rp)433,130,286344,526,670411,540,784456,922,128502,614,340542,421,374596,663,512644,830,023709,313,025767,594,504844,353,954Asumsi inflasi pertahun 10%

Analisis Cash FlowNo.UraianTahun Ke- (Kapasitas Produksi)-1 (50%)2 (75%)3 (100%)4 (100%)5 (100%)6 (100%)7 (100%)8 (100%)9 (100%)10 (100%) Penjualan1Produksi JSP (kg)2,8805,7607,2007,2007,2007,2007,2007,2007,2007,2002Penjualan JSP (Rp/kg)1,290,240,0002,580,480,0003,225,600,0003,548,160,0003,902,976,0004,293,273,6004,722,600,9605,194,861,0565,714,347,1626,285,781,878 Investasi1Lahan dan Bangunan0.02Mesin dan Peralatan Operasional77,785,0003Fasilitas60,000,0004Perlengkapan20,000,0005Biaya Pra Investasi5,000,0006Kontingensi0.0Total Investasi162,785,000 Biaya Operasional1Biaya Tetap (Fix Cost)128,771,054141,648,159155,812,975171,394,272188,533,700207,387,069228,125,776250,938,354276,032,189303,635,4082Biaya Variabel (Variable Cost)215,755,616269,892,625301,109,153331,220,068353,887,675389,276,442416,704,247458,374,671491,562,314540,718,546Total Operasional344,526,670411,540,784456,922,128502,614,340542,421,374596,663,512644,830,023709,313,025767,594,504844,353,954SURPLUS (DEFISIT)(162,785,000)945,713,3302,168,939,2162,768,677,8723,045,545,6603,360,554,6263,696,610,0884,077,770,9374,485,548,0314,946,752,6585,441,427,92378,809,444180,744,935230,723,156253,795,472280,046,219308,050,841339,814,245373,795,669412,229,388453,452,327modal awal623,545,590laba sebelum bunga bank & pajak945,713,330

NoUraianTahun 0Tahun 1Tahun 2Tahun 3Tahun 4Tahun 5Tahun 6Tahun 7Tahun 8Yahun 9Tahun 101Penjualan1,290,240,0002,580,480,0003,225,600,0003,548,160,0003,902,976,0004,293,273,6004,722,600,9605,194,861,0565,714,347,1626,285,781,8782Pengeluaran575,492,231818,040,022945,431,9581,024,704,1321,103,812,3051,151,155,0251,256,495,6641,382,145,2301,509,607,4031,660,568,1431. Piaya Operasional344,526,670411,540,784456,922,128502,614,340542,421,374596,663,512644,830,023709,313,025767,594,504844,353,9542. Angsuran Pokok + Bunga104,833,60295,480,41886,127,23576,774,05167,420,86700000Jumlah449,360,272507,021,202543,049,362579,388,391609,842,241596,663,512644,830,023709,313,025767,594,504844,353,9543Laba sebelum pajak840,879,7282,073,458,7982,682,550,6382,968,771,6093,293,133,7593,696,610,0884,077,770,9374,485,548,0314,946,752,6585,441,427,9234Pajak 15%126,131,959311,018,820402,382,596445,315,741493,970,064554,491,513611,665,641672,832,205742,012,899816,214,1895Laba Bersih714,747,7691,762,439,9782,280,168,0422,523,455,8682,799,163,6953,142,118,5753,466,105,2963,812,715,8264,204,739,7594,625,213,735


TahunRevenueCostNet BenevitDF 20%NPVPV (B)PV (C)00162,785,000(162,785,000)1.00(162,785,000)0162,785,00011,290,240,000575,492,231714,747,7690.83595,623,1401,075,200,000479,576,86022,580,480,000818,040,0221,762,439,9780.691,223,916,6521,792,000,000568,083,34833,225,600,000945,431,9582,280,168,0420.581,319,541,6911,866,666,667547,124,97643,548,160,0001,024,704,1322,523,455,8680.481,216,944,3811,711,111,111494,166,73153,902,976,0001,103,812,3052,799,163,6950.401,124,921,1091,568,518,519443,597,40964,293,273,6001,151,155,0253,142,118,5750.331,052,289,1531,437,808,642385,519,48974,722,600,9601,256,495,6643,466,105,2960.28967,326,3761,317,991,255350,664,88085,194,861,0561,382,145,2303,812,715,8260.23886,715,8441,208,158,651321,442,80695,714,347,1621,509,607,4034,204,739,7590.19814,906,7351,107,478,763292,572,028106,285,781,8781,660,568,1434,625,213,7350.16746,997,8401,015,188,866268,191,026Total40,758,320,65511,590,237,11329,168,083,5439,786,397,92114,100,122,4734,313,724,552


BEP t20




B.Op.v10

Tebel total produksiNo.UraianTahun Ke- (Kapasitas Produksi)-1 (50%)2 (75%)3 (100%)4 (100%)5 (100%)6 (100%)7 (100%)8 (100%)9 (100%)10 (100%) Variabel Cost1Bahan baku89,607,23344,803,61667,205,42589,607,23398,567,956108,424,752119,267,227131,193,950144,313,344158,744,679174,619,1472Bahan kemasan75,600,00037,800,00056,700,00075,600,00083,160,00091,476,000100,623,600110,685,960121,754,556133,930,012147,323,0133Utilitas dan IPAL11,952,00011,952,00013,147,20014,461,92015,908,11217,498,92319,248,81621,173,69723,291,06725,620,17328,182,1914Biaya Pemasaran28,800,00028,800,00028,800,00014,400,00015,840,00017,424,00019,166,40021,083,04023,191,34425,510,47828,061,5265Biaya Distribusi12,000,0006,000,0009,000,00012,000,00013,200,00014,520,00015,972,00017,569,20019,326,12021,258,73223,384,6056Biaya tenaga kerja langsung86,400,00086,400,00095,040,00095,040,000104,544,000104,544,000114,998,400114,998,400126,498,240126,498,240139,148,0647Enzim Alpha Amilase0.00.00.00.00.00.00.00.00.00.00.0Total I304,359,233215,755,616269,892,625301,109,153331,220,068353,887,675389,276,442416,704,247458,374,671491,562,314540,718,546Kenaikan 10%334,795,156237,331,178296,881,887331,220,068364,342,075389,276,442428,204,087458,374,671504,212,138540,718,546594,790,400 Fix Cost1Penyusutan15,046,42915,046,42916,551,07118,206,17920,026,79622,029,47624,232,42426,655,66629,321,23332,253,35635,478,6922Perawatan1,944,6251,944,6252,139,0882,352,9962,588,2962,847,1253,131,8383,445,0223,789,5244,168,4764,585,3243Pajak180,000180,000198,000217,800239,580263,538289,892318,881350,769385,846424,4314Gaji tenaga kerja tidak langsung105,600,000105,600,000116,160,000127,776,000140,553,600154,608,960170,069,856187,076,842205,784,526226,362,978248,999,2765Biaya administrasi kantor6,000,0006,000,0006,600,0007,260,0007,986,0008,784,6009,663,06010,629,36611,692,30312,861,53314,147,686Total II128,771,054128,771,054141,648,159155,812,975171,394,272188,533,700207,387,069228,125,776250,938,354276,032,189303,635,408TOTAL OPERATIONAL COST (Rp)433,130,286344,526,670411,540,784456,922,128502,614,340542,421,374596,663,512644,830,023709,313,025767,594,504844,353,954Asumsi inflasi pertahun 10%


NoUraianTahun 0Tahun 1Tahun 2Tahun 3Tahun 4Tahun 5Tahun 6Tahun 7Tahun 8Yahun 9Tahun 101Penjualan1,612,800,0003,225,600,0004,032,000,0004,435,200,0004,878,720,0005,366,592,0005,903,251,2006,493,576,3207,142,933,9527,857,227,3472Pengeluaran642,215,459937,748,8951,091,986,2361,185,913,8381,280,254,3571,345,241,2831,469,013,0611,615,914,3671,765,678,2181,942,246,0401. Piaya Operasional366,102,232438,530,046487,033,043535,736,347577,810,142635,591,156686,500,448755,150,492816,750,735898,425,8092. Angsuran Pokok + Bunga104,833,60295,480,41886,127,23576,774,05167,420,86700000Jumlah470,935,834534,010,464573,160,278612,510,398645,231,009635,591,156686,500,448755,150,492816,750,735898,425,8093Laba sebelum pajak1,141,864,1662,691,589,5363,458,839,7223,822,689,6024,233,488,9914,731,000,8445,216,750,7525,738,425,8286,326,183,2176,958,801,5384Pajak 15%171,279,625403,738,430518,825,958573,403,440635,023,349709,650,127782,512,613860,763,874948,927,4831,043,820,2315Laba Bersih970,584,5412,287,851,1052,940,013,7643,249,286,1623,598,465,6434,021,350,7174,434,238,1394,877,661,9535,377,255,7345,914,981,308


TahunRevenueCostNet BenevitDF 20%NPVPV (B)PV (C)00162,785,000(162,785,000)1.00(162,785,000)0162,785,00011,612,800,000642,215,459970,584,5410.83808,820,4511,344,000,000535,179,54923,225,600,000937,748,8952,287,851,1050.691,588,785,4902,240,000,000651,214,51034,032,000,0001,091,986,2362,940,013,7640.581,701,396,8542,333,333,333631,936,47944,435,200,0001,185,913,8383,249,286,1620.481,566,978,2802,138,888,889571,910,60954,878,720,0001,280,254,3573,598,465,6430.401,446,142,6351,960,648,148514,505,51365,366,592,0001,345,241,2834,021,350,7170.331,346,742,2191,797,260,802450,518,58475,903,251,2001,469,013,0614,434,238,1390.281,237,514,4841,647,489,069409,974,58586,493,576,3201,615,914,3674,877,661,9530.231,134,388,2771,510,198,313375,810,03697,142,933,9521,765,678,2185,377,255,7340.191,042,148,1861,384,348,454342,200,268107,857,227,3471,942,246,0405,914,981,3080.16955,302,5041,268,986,083313,683,579Total50,947,900,81913,438,996,75337,508,904,06712,665,434,38017,625,153,0914,959,718,711


BEP v10




B.Op.v20

Tebel total produksiNo.UraianTahun Ke- (Kapasitas Produksi)-1 (50%)2 (75%)3 (100%)4 (100%)5 (100%)6 (100%)7 (100%)8 (100%)9 (100%)10 (100%) Variabel Cost1Bahan baku89,607,233134,410,84967,205,42589,607,23398,567,956108,424,752119,267,227131,193,950144,313,344158,744,679174,619,1472Bahan kemasan75,600,00037,800,00056,700,00075,600,00083,160,00091,476,000100,623,600110,685,960121,754,556133,930,012147,323,0133Utilitas dan IPAL11,952,00011,952,00013,147,20014,461,92015,908,11217,498,92319,248,81621,173,69723,291,06725,620,17328,182,1914Biaya Pemasaran28,800,00028,800,00028,800,00014,400,00015,840,00017,424,00019,166,40021,083,04023,191,34425,510,47828,061,5265Biaya Distribusi12,000,0006,000,0009,000,00012,000,00013,200,00014,520,00015,972,00017,569,20019,326,12021,258,73223,384,6056Biaya tenaga kerja langsung86,400,00086,400,00095,040,00095,040,000104,544,000104,544,000114,998,400114,998,400126,498,240126,498,240139,148,0647Enzim Alpha Amilase0.00.00.00.00.00.00.00.00.00.00.0Total I304,359,233305,362,849269,892,625301,109,153331,220,068353,887,675389,276,442416,704,247458,374,671491,562,314540,718,546Kenaikan 10%365,231,079366,435,419323,871,150361,330,983397,464,082424,665,210467,131,731500,045,096550,049,606589,874,777648,862,255 Fix Cost1Penyusutan15,046,42915,046,42916,551,07118,206,17920,026,79622,029,47624,232,42426,655,66629,321,23332,253,35635,478,6922Perawatan1,944,6251,944,6252,139,0882,352,9962,588,2962,847,1253,131,8383,445,0223,789,5244,168,4764,585,3243Pajak180,000180,000198,000217,800239,580263,538289,892318,881350,769385,846424,4314Gaji tenaga kerja tidak langsung105,600,000105,600,000116,160,000127,776,000140,553,600154,608,960170,069,856187,076,842205,784,526226,362,978248,999,2765Biaya administrasi kantor6,000,0006,000,0006,600,0007,260,0007,986,0008,784,6009,663,06010,629,36611,692,30312,861,53314,147,686Total II128,771,054128,771,054141,648,159155,812,975171,394,272188,533,700207,387,069228,125,776250,938,354276,032,189303,635,408TOTAL OPERATIONAL COST (Rp)433,130,286434,133,903411,540,784456,922,128502,614,340542,421,374596,663,512644,830,023709,313,025767,594,504844,353,954Asumsi inflasi pertahun 10%


NoUraianTahun 0Tahun 1Tahun 2Tahun 3Tahun 4Tahun 5Tahun 6Tahun 7Tahun 8Yahun 9Tahun 101Penjualan1,612,800,0003,225,600,0004,032,000,0004,435,200,0004,878,720,0005,366,592,0005,903,251,2006,493,576,3207,142,933,9527,857,227,3472Pengeluaran751,954,064960,689,7681,117,580,5141,214,067,5441,310,334,8101,378,329,7801,504,432,9221,654,876,2141,807,461,0151,988,207,1161. Piaya Operasional495,206,473465,519,308517,143,958568,858,354613,198,909674,518,800728,170,872800,987,960865,906,967952,497,6632. Angsuran Pokok + Bunga104,833,60295,480,41886,127,23576,774,05167,420,86700000Jumlah600,040,075560,999,727603,271,193645,632,405680,619,776674,518,800728,170,872800,987,960865,906,967952,497,6633Laba sebelum pajak1,012,759,9252,664,600,2733,428,728,8073,789,567,5954,198,100,2244,692,073,2005,175,080,3285,692,588,3606,277,026,9856,904,729,6844Pajak 15%151,913,989399,690,041514,309,321568,435,139629,715,034703,810,980776,262,049853,888,254941,554,0481,035,709,4535Laba Bersih860,845,9362,264,910,2322,914,419,4863,221,132,4563,568,385,1903,988,262,2204,398,818,2784,838,700,1065,335,472,9375,869,020,231


TahunRevenueCostNet BenevitDF 20%NPVPV (B)PV (C)00162,785,000(162,785,000)1.00(162,785,000)0162,785,00011,612,800,000751,954,064860,845,9360.83717,371,6141,344,000,000626,628,38623,225,600,000960,689,7682,264,910,2320.691,572,854,3282,240,000,000667,145,67234,032,000,0001,117,580,5142,914,419,4860.581,686,585,3512,333,333,333646,747,98344,435,200,0001,214,067,5443,221,132,4560.481,553,401,0692,138,888,889585,487,82054,878,720,0001,310,334,8103,568,385,1900.401,434,053,9761,960,648,148526,594,17265,366,592,0001,378,329,7803,988,262,2200.331,335,660,9481,797,260,802461,599,85575,903,251,2001,504,432,9224,398,818,2780.281,227,629,4511,647,489,069419,859,61886,493,576,3201,654,876,2144,838,700,1060.231,125,326,9971,510,198,313384,871,31697,142,933,9521,807,461,0155,335,472,9370.191,034,050,4001,384,348,454350,298,054107,857,227,3471,988,207,1165,869,020,2310.16947,879,5331,268,986,083321,106,549Total50,947,900,81913,850,718,74537,097,182,07412,472,028,66617,625,153,0915,153,124,425


BEP v20




Sheet1

KriteriaBobotKecamatanGalesong UtaraMangara BombangPatallassangPolobangkengHarga Tanah258767Kedekatan Bhn Baku188887Transportasi1666106Listrik dan Air198798Tenaga Kerja139778Budaya Sosial96676Total100763693779707NoKeterangan%600IIBangunan UtamaNoKeterangan% PenggunaanaRuang proses produksi6010.00Bangunan UtamabRuang ganti/istirahat karyawan203.331Ruang proses produksi10.00ckantor203.332Ruang ganti/istirahat karyawan3.33dGudang bahan baku152.503kantor3.33eGudang produk203.334Gudang bahan baku2.50IIIBangunan Penunjang5Gudang produk3.33aMoshollah122.00Bangunan PenunjangbToilet40.671Moshollah2.00cAreal parkir508.332Toilet0.67dPanel listrik dan generator81.333Areal parkir8.33ePos penjagaan40.674Panel listrik dan generator1.33fPenanganan limbah152.505Pos penjagaan0.67gTimbangan truk203.336Penanganan limbah2.5041.337Timbangan truk3.3358.678Area Terbuka58.67NoActivityActivityEarliestEarliestLatestLatestSlackTimeStartFinishStartFinish(LS-ES)1Survey Lokasi1010102Pembelian Tanah1121203Pengurusan Surat-Surat2242404Survey Kelompok Tani1128975Pembangunan Pabrik4484806Konttrak Dengan Petani12391077Recruitmen Karyawan281081008Pengadaan Alat-Alat3476929Perakitan Alat189910110Ujicoba Produksi1101110110ProjectCompletion Time = 11 BulanNumber ofCritical Path(s) = 1

Sheet2Fixed Cost UKM makanan200000RpVariable cost5000Rp/unitHarga jual10000Rp/unitMaka BEP per unitnya adalah40unitharus menjual 40 untuk menutupi modal, penjualan ke 41 baru mendapat untungBEP dalam rupiah400000Rpharus mendapatkan Rp 400000 unutk menutupi modalROI = (laba atas investasi-investasi awal)/ investasi x (100)

Sheet3UraianKapasitas Produksi/hariProduksi FTT tahun 3-5 (100 %)Produksi FTT tahun 1 (60 %)Produksi FTT tahun 2 (80 %)Harga Bahan BakuHarga TempeHarga SRCHarga Bubuk KakaoHarga SukrosaHarga Kemasan 300 grHarga Formula Tepung Tempe 300 grDiscount rateBahan bakuKebutuhan Bahan Baku (Tempe)Kebutuhan Bahan Baku (Tempe)Kebutuhan Bahan Baku (Bubuk Kakao)Kebutuhan Bahan Baku (Bubuk Kakao)Kebutuhan Bahan Baku (SRC)Kebutuhan Bahan Baku (SRC)Kebutuhan Bahan Baku (Sukrosa)Kebutuhan Bahan Baku (Sukrosa)Jumlah produksi dan kemasanFTT yang akan diproduksi/ hariKebutuhan kemasan per hari

Sheet4asumsitotal produksi jagung sulsel 896,000,000Asumsi-asumsi untuk kapasitas produksi /thjagung yang dikomsumsi dari total produksi224,000,000kg/thn4,480,000No.UraianNilaiSatuanJagung yang akan digunakan unutk untuk produksi672,000kg/thn56,000149332,2401Kapasitas Produksi/hari100bks/hari2Produksi FTT tahun 3-5 (100 %)30,000bks/tahun2500jagung yang akan di produksi dlm 1 tahun (2,5%)537,600kg/thn17923Produksi FTT tahun 1 (60 %)18,000bks/tahun1500jagung yang akan diproduksi dalam 1 bulan44,800kg/bln4Produksi FTT tahun 2 (80 %)24,000bks/tahun2000jagung yang akan diproduksi dalam 1 hari1,792kgHarga Bahan Baku5Harga Tempe17,500Rp/kg45%rendemen 80%6Harga SRC100,000Rp/kg4%7Harga Bubuk Kakao90,000Rp/kg35%8Harga Sukrosa12,500Rp/Kg16%9Harga Kemasan 300 gr500Rp100%Turun 10%Turun 20%10Harga Formula Tepung Tempe 300 gr20,000Rp/300gr18,00016,00011Discount rate
februadi: februadi:untuk menghitung NPV20%44812Kebutuhan modal623,545,590Rupiahjumlah kemasan7,168bungkusBahan baku13Kebutuhan Bahan Baku (Tempe)4,050kg/tahun0.014Kebutuhan Bahan Baku (Tempe)13.5kg/hari13.51231230.461 tahun = 12 bulan15Kebutuhan Bahan Baku (Bubuk Kakao)3,150Kg/tahun12316Kebutuhan Bahan Baku (Bubuk Kakao)10.5kg/hari121217Kebutuhan Bahan Baku (SRC)360kg/tahun2718Kebutuhan Bahan Baku (SRC)1.2kg/hari1419Kebutuhan Bahan Baku (Sukrosa)1,440kg/tahun17620Kebutuhan Bahan Baku (Sukrosa)4.8kg/hari

21FTT yang akan diproduksi/ hari100bks/hari22Kebutuhan kemasan per hari100kemasanharibulantahun1 bulan = 25 hari kerjaproduksi100250030000tempe54.56136416368SRC1.230360gaji karyawanNoJabatanJumlahGaji/bln (Rp)Gaji/tahun (Rp) Tenaga kerja tidak langsung1Direktur12,500,00030,000,000700,000,0002General Manager12,000,00024,000,0003Manager Pemasaran000Asumsi Penjualan4Manager Produksi000tahun 1 (50%)1,440,000,0005Staf Pemasaran21,500,00018,000,000tahun 3-10 (200%)2,400,000,0002,760,000,0003,174,000,0003,650,100,0004,197,615,0004,827,257,2505,551,345,8386,384,047,7136Staf Distribusi11,000,00012,000,000345678910sub total57,000,00084,000,000 Tenaga kerja langsung
februadi: februadi:Tenaga Kerja langsung adalah tenaga kerja yang langsung bersentuhan dengan proses produksi2Staf Produksi31,000,00012,000,0004Staf QC1700,0008,400,000sub total41,700,00020,400,000TOTAL98,700,000104,400,000

KENAIKAN 10% Teknoeekonomi New Dri Ujian Akhir

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