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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 5ree -' 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:!"$7!"$,

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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 $.*!/.,"*

Patent2 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 !./!*.#/,.#!$.!*


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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

"- "!#!.,!*.*$#.

,,##.",/."/.

$"/ ",.,*./"/.

,

$"-!,."*.#!/.*/

!!#!.,!*.*$#.

,,##.",/."/.

$"/"#.,$.".

!"$."#".,.!#/.

,

!"-,#".$.,/.*

!#!.,!*.*$#.

,,##.",/."/.

$"/*"."!/.!"/.

"$.!/,.!.,/.

,*

#"-/,.!$./*/.

,!#!.,!*.*$#.

,,##.",/."/.

$"/$.!$".,#.*$.

$"$.,".*/.*//.

"

"-$."".#/.#$/.

,!#!.,!*.*$#.

,,##.",/."/.

$"/$.$.",*.$*.

**"$.*!,./#.!!/.

##!

,"-$.#!,.#./.

,/!#!.,!*.*$#.

,,##.",/."/.

$"/!."$.,#."!#.

""!."/$."!.,,/.

!!

"-$.,/".,!#.//.

#,$!#!.,!*.*$#.

,,##.",/."/.

$"/!.!$."*.!*.

#!"!.#,.$$$.**/.

$$


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"-$.*,,.$$.#"/.

!#!#!.,!*.*$#.

,,##.",/."/.

$"/!.*!."!.!##.

""!.!$.$//.!$/.

""

*"-!.$!"./*.#/.

$#,!#!.,!*.*$#.

,,##.",/."/.

$"/#.!!*.$$.*#.

"!.**.!*.,*.

*//

/"-!.#*,.*,.//.

"!!#!.,!*.*$#.

,,##.",/."/.

$"/#.#$.#$.!.

*"#.$,$.##.**.

/$

$""-!.,".*#.!/*.

/$*!#!.,!*.*$#.

,,##.",/."/.

$"/."#,.$.".

!""#.$.$.!"*.

*#

Gambar E.1 Break Event Point(BEP)

+er"asarkan Ga*)ar .1 "iperole! titik perpotonan penj%alan "enan )iaya

pro"%ksi yan "ise)%t "enanBreak Event Point. +P pa"a peran'anan pa)rik *inyak

oren "ari P ini a"ala! pa"a laj% 40 .


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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.


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:ikel%arkan )iaya 40


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$. EPREIAI

Tabel F.1.Per!it%nan :epresiasi


9/11

3. #a&' Pe*embalia

Tabel F.$.Per!it%nan Pene*)alian Pinja*an

P?G&+>(=>? P=?@>&>?

1 1.0000

2 1.1500

3 1.3225

4 1.5209

5 1.7490

6.74

+. Ne' Pre,e' #-r'/ NP#

arena in'o*e )erariasi "ari ta!%n ke ta!%n, ?PB "i)erikan *en%r%t eC. 84peters?PB - DPB/?p,j"jre',j /

PB/ "i"apat "ari ta)le 75 petersE P/,r,j - e#p r 1re#p r,j

/= - Rp. 2.657.472.156.069

B= - Rp. 3.321.840.195.086re',j - Borkin apital

re',j - Rp. 3.321.840.195.086

Pra7an8angan Pabrik &% Palm 9lein dari CP9 4elompok *:;. 3anjil:!"$7!"$,

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Tabel F.3.Per!it%nan =RR9ea

r

(n:)

sti6ated

-ash ;o< to

ro=e-t

Trial i > 1"? 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,."$.!

#/


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$* !!./.$/.,,

""*"* p$#.$.**.

$,

""$*" p$#./.,."

,/

""", p!./".*

!*

$/ !!.*/.*!.

!

"""# p,#.!.*"*.!

!!

""$ p$$,.,!.*#.$

!

"""! p##./#."

"

!" !!./.$/.,,

""$$ p,$,.$".*!$.#

,*

""$$, p/.!/!.#!!.#

"""#! p!.*!,.*

"*T5TAL p$#.,"#.*#.$

.,/,

p,.!.,.$$"

.#!

#.#!$.*".

*

atio 6 Total Present Dalue:

Total Capital

In1estment

" $# $""

adi I yang didapat dalam perhitungan pran8angan pabrik &% Palm

9lein dari CP9 adalah ##-.


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