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8/19/2019 Lampiran Fci Dan Bep Fix
1/11
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LAMPIRAN D
D.1 Perhitungan Modal Investasi (Total Capital Investment , TCI)
Total Capital Investment merupakan modal yang dibutuhkan untuk
mendirikan pabrik dan mengoperasikannya dalam jangka waktu tertentu. Total
capital investment (TCI) adalah jumlah fxed capital investment (FCI) dan
working Capital Investment (WCI). Perhitungan TCI dilakukan berdasarkan
harga peralatan menurut metode Peters and Timmerhaus !""#.
Fixed Capital Investment (FCI)
$. Direct Cost (%C)
&iaya peralatan (') p !#."*".#*.!*$
Purchase instalasi ,"-' p !$$.,".#/.$$
Instrumentasi and kontrol #"-' p $!./!.!!$.*
Perpipaan "-' p !/.$,.,$./
Instalasi listrik ##-' p $#/.$.#.##
&angunan ,,-' p !#!./.".",,
Fasilitas pelayanan *"-' p ##*..,/".!,
0ard impro1ement ,-' p !,.""!./.**#
Total DC (TDC) R !."#$.%"1.&&'.!$,1!'
!. Indirect cost
Teknisi 2 super1isi $,-34 p !.!$.!.$
4ontruksi -' p $./!#.!!/.,#$
Legal Expanded ,-' p $"!.$#.//*.!/,
4ontingensi ,-T%C p #".,!$.//.**,
4ontraktor 5 ree -' p $*.$,,.,!.*
Total IC R 1&.!.1'.1%1
FCI 6 Direct Cost + Indirect Cost
Fixed Capital Investment (FCI) R !."%.#%!.1".'
Word Capital Investment (WCI)
WCI 6 !"-TCI
Total Capital In1estment (TCI)
TCI 6 FCI +WCI
TCI 6 FCI +"!TCI
Total Capital In1estment (TCI) R &.&!1.$#'.1".'$
Pra7an8angan Pabrik &% Palm 9lein dari CP94elompok *:;. 3anjil:!"$7!"$,
&y Che8ked
8/19/2019 Lampiran Fci Dan Bep Fix
2/11
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+
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WCI R #.&$.'&.'1%
C.! Perhitungan *ia+a Produsi (Total Produ-tion Cost, TPC)
A. Manua-turing Cost (MC)
$. Direct Production Cost (%PC)
&ahan baku p !.,/".,#.//.!""
3aji karyawan (34) p $.*!./,".
Pengawasan 2 perburuhan (P) $"-34 p $.*.!/,."*
=tilitas p !.*"".*#./!$
Perawatan 2 perbaikan (>)!-FCI p ,#.$/.#.$!$
perating supplier $,-> p ./!.$.*
&iaya laboratorium $"-34 p $.*!/.,"*
Patent 2 ro!alti $-TPC ""$TPC
Total Dire-t Produ-tion Cost (TDPC)
!.".$."'$.'%!/','1TPC
"# Fixed Cost (FC)
Pajak !-FCI p ,#.$/.#.$!$
C 6 >C+FC+P9C
Total Manufacturing Cost
!.!$.&".&!1.%!$/','TPC
*.General Expenses (0)
C +3'
TPC 6 p !./!*.#/,.#!$.!*+ (""TPC + ""/ TPC)
"*,TPC 6 p !./!*.#/,.#!$.!*
Pra7an8angan Pabrik &% Palm 9lein dari CP94elompok *:;. 3anjil:!"$7!"$,
&y Che8ked
8/19/2019 Lampiran Fci Dan Bep Fix
3/11
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TPC 6 p #.!,#.!.,/./*
3' p !/!.*#/.,#!.$#
LAMPIRAN
PR2IT3N0AN BREAK EE!T "#I!T (*P)
1. 4euntungan
?aba bersih dari perhitungan 8ash @ow 6 p.,.*".,/.*#,./!
4euntungan per tahun 6 ?aba bersih:!" tahun
6 p.##!./.#!,.*$/
!. R5I (Return 5 Invest6ent)
9I 6 4euntungan per tahun:TCI
9I 6 p.##!./.#!,.*$/:#.#!$.*".$/,."*
9I 6 $""$-
&. P*P (Pa+ *a- Periode)
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Regulated Cost
Gaji karyawan Rp 14.782.950.776,00Plant oer!ea" Rp 172.258.548.336,95
General e#penses Rp !/!.*#/.,#!.$#
$%perisi Rp 1.478.295.077,60
&aintan'e Rp 53.149.443.121,37
Plant s%pplier Rp 7.972.416.468,21
(a)oratori%* Rp 147.829.507,76
Total Regulated Cost Rp 559.854.870.294,41
c# Fixed Cost p. !#!.,!*.*$#.,"$
d# Barga ual Produk:tahun (;a) p. ."#,.$.".!""""
e#
+P - /a 0,3Ra$aa0,7Ra
BEP = 0.39 - 39 %
Tabel E.1 Variabel Biaya
4aasitas
rodusi7a Fi8ed -ost
Regulated-ost
Pendaatan Produsi
"- "!#!.,!*.*$#.
,,##.",/."/.
$"/ ",.,*./"/.
,
$"-!,."*.#!/.*/
!!#!.,!*.*$#.
,,##.",/."/.
$"/"#.,$.".
!"$."#".,.!#/.
,
!"-,#".$.,/.*
!#!.,!*.*$#.
,,##.",/."/.
$"/*"."!/.!"/.
"$.!/,.!.,/.
,*
#"-/,.!$./*/.
,!#!.,!*.*$#.
,,##.",/."/.
$"/$.!$".,#.*$.
$"$.,".*/.*//.
"
"-$."".#/.#$/.
,!#!.,!*.*$#.
,,##.",/."/.
$"/$.$.",*.$*.
**"$.*!,./#.!!/.
##!
,"-$.#!,.#./.
,/!#!.,!*.*$#.
,,##.",/."/.
$"/!."$.,#."!#.
""!."/$."!.,,/.
!!
"-$.,/".,!#.//.
#,$!#!.,!*.*$#.
,,##.",/."/.
$"/!.!$."*.!*.
#!"!.#,.$$$.**/.
$$
Pra7an8angan Pabrik &% Palm 9lein dari CP94elompok *:;. 3anjil:!"$7!"$,
&y Che8ked
8/19/2019 Lampiran Fci Dan Bep Fix
5/11
"-$.*,,.$$.#"/.
!#!#!.,!*.*$#.
,,##.",/."/.
$"/!.*!."!.!##.
""!.!$.$//.!$/.
""
*"-!.$!"./*.#/.
$#,!#!.,!*.*$#.
,,##.",/."/.
$"/#.!!*.$$.*#.
"!.**.!*.,*.
*//
/"-!.#*,.*,.//.
"!!#!.,!*.*$#.
,,##.",/."/.
$"/#.#$.#$.!.
*"#.$,$.##.**.
/$
$""-!.,".*#.!/*.
/$*!#!.,!*.*$#.
,,##.",/."/.
$"/."#,.$.".
!""#.$.$.!"*.
*#
Gambar E.1 Break Event Point (BEP)
+P pa"a peran'anan pa)rik *inyak oren "ari P ini a"ala! pa"a laj% 58 .
Pra7an8angan Pabrik &% Palm 9lein dari CP94elompok *:;. 3anjil:!"$7!"$,
&y Che8ked
8/19/2019 Lampiran Fci Dan Bep Fix
6/11
LAMPIRAN F
CA! FL"#
$ala! sat% 'ara yan "ipakai %nt%k *eneal%asi ke%nt%nan "ala* s%at%
per%sa!aan a"ala! "enan *eto"e cash flow. &eto"e ini "i"asarkan pa"a inestasi
yan ti"ak "apat "ike*)alikan pa"a ak!ir *asin*asin ta!%n sela*a %*%r s%at%
proyek "iperkirakan Peter et al , 2003. :ata per!it%nan a"ala! se)aai )erik%t ;
1.
8/19/2019 Lampiran Fci Dan Bep Fix
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:ikel%arkan )iaya 40
8/19/2019 Lampiran Fci Dan Bep Fix
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$. EPREIAI
Tabel F.1. Per!it%nan :epresiasi
8/19/2019 Lampiran Fci Dan Bep Fix
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3. #a&' Pe*embalia
Tabel F.$. Per!it%nan Pene*)alian Pinja*an
P?G&+>(=>? P=?@>&>?
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Tabel F.3. Per!it%nan =RR 9ea
r
(n:
)
sti6ated
-ash ;o< to
ro=e-t
Trial i > "? Trial i >%? Trial i >$,!$?
Dis-oun
t a-tor,
1@(1/i)n:
Present value Dis-oun
t a-tor,
1@(1/i)n:
Present value Dis-ou
nt
a-tor,
1@
(1/i)n:
Present v
" #.#!$.*".$/,.
"*$ $$.$.#!."
*
"/,! p$$.#$.!"$."#*
"/# p$,*.!/*./*!.#!
"/!#, p$,.!$/
! !!,.$.*$*.
"/" p!"*.*$./",.*
"*# p!"".$."!*.$,$
"*,!/ p$/."!$/
# !.!/,.*!.$*
$
"*#* p!#.!$*./!".!
"*$# p!!.$."$$.,$,
"* p!$.#"$!"
!"./*".**!.*
/
"*!! p!!.#$$.$$.$"#
"!/ p!"*."".*,./,*
"!, p$/*.#!$
, !,."*.$.,
*
"*#, p!$!.!",.".*
"$# p$/#.$"$.$!$.*,
"$* p$*$./,*/
,!,.""#."$.**
"
"! p!"".*/.#*."*
"# p$/.#,$.$,.$
"!", p$."""*#
,!".*!./."/
"$" p$/".$*".$,$.#
"!! p$./.#!.!,
",# p$,#.##**!,
* ,$.*/!.#.*
"
"* p#!/.#"*."!*.,$
",*! p!*#.$/.,$".,
",!/! p!,.!
/ ,$.!,.#.,
#
" p#$#.,.$*."$
",#/ p!.,$.,,*.##
"** p!#./"*
$" ,$.!."$#.,
"$#/ p!/*.,,.#/!./,$
","*# p!.!"/.,.,$
",$ p!$/./#,
$$ ,$.!,.#.,
#
",* p!*.##$.!#."$"
",$ p!#$."#/."".",
"$* p!"!.$"!!$
$! ,$.!."$#.,
",,* p!".*/.!.",
" p!$,./!!.,,.$
"#*, p$*.!"$"
$# ,$.!,.#.,
#
",#"# p!,.*/.*$!."
"$, p!"$./*.$,./#
"#,,, p$!.*/#**
$ /.#$.",."
",",$ p!!$./#,.!#$.,#
"#** p$".$#.#!,."*
"#!*# p$.!*#$
$, /.#!.!#,./
#
"*$ p!$$.#*.$.,
"#! p$,/.!.!"/.,/
"#"#! p$##.!!*#
$ /.#$.",."
",*$ p!"$.#"$./.,"/
"##* p$*.*,.,/./!
"!* p$!#.",/*$
$ /.#!.!#,./
#
"## p$/$.$.".$
"#$ p$#/.$"/.!,.,,
"!,* p$$#.$,
$* !!./.$/.,,
"$,, p$#.$".",,.,$!
"!/,/ p$$.$#././!#
"!#*/ p/#.,*.*!
Pra7an8angan Pabrik &% Palm 9lein dari CP9 4elompok *:;. 3anjil:!"$7!"$,
&y Che8ked
8/19/2019 Lampiran Fci Dan Bep Fix
11/11
$/ !!.*/.*!.
!
"#/, p$,,.#".,".*!
"!, p$"*.,".",!.!#
"!!" p*.,*/.**
!" !!./.$/.,,
"#/ p$./!.""".,
"!,* p$"$.#*.!**.*
"!"# p/./.$*
T5TAL p
.*$.!".##."!
p
#.$.#,.*!.##,
p.
#.#!$.*".*
atio 6 Total Present Ealue:
Total Capital
In1estment
$#/ $$$/ $""
adi I yang didapat dalam perhitungan pran8angan pabrik &% Palm
9lein dari CP9 adalah *!*-.
Pra7an8angan Pabrik &% Palm 9lein dari CP9 4elompok *:;. 3anjil:!"$7!"$,
&y Che8ked