Manufacturing Cost4483763 12421.91 210.76 237.59

Raw Material

Komponen Kebutuhan (Kg/tahun)Harga

2014 2021LAB 11,310,420 40973481.5 46189454.724

Asam Sulfat 11,954,250 441078002 497227759.6Caustik 2,702,370 5438716.75 6131071.90

Total Harga Raw Material ($) 549548286.221

LaborJabatan Jumlah (Orang) Gaji/Bulan (Rp) Jumlah

Direktur Utama 1 25,000,000 25,000,000Direktur 2 15,000,000 30000000Ka Dept 4 8,000,000 32000000Ka Seksi 13 6,000,000 78000000Ka Shift 4 5,000,000 20000000Staff 20 3,600,000 72000000Opr Lapangan 12 2,500,000 30000000Opr Admin 12 2,500,000 30000000

Total Gaji / Bulan (Rp) 317,000,000Total Gaji / Tahun (Rp) 3804000000Total Gaji / Tahun ($) 306233.09942

Supervision10% x Labor = $ 30623.3099

Maintenance50% x FCI = $ 2241881.33

Plant Supplies15% x Maintenance = $ 336282.2

Royalties and Patent1% x Sales = $ 11616000

UtilitiesNama Harga (Rp) Kebutuhan Biaya (Rp/Tahun)

Air 2500 416 (m3/hari) 343200000Solar 7500 8.582(Liter/hari) 21240450Listrik 1081 255.78 (KVA) 91244399.4Nitrogen 216666 612.71 (m3/hari) 43808630203.8

Total Biaya (Rp) 44264315053.2Total Biaya ($) 3563406.51745183

Direct Manufacturing Cost = $ 567642712.677005Payroll Overhead

15% x Labor = $ 45934.9649Laboratorium

10% x Labor = $ 30623.3099Plant Overhead

50% x Labor = $ 153116.55Packaging & Shipping

36% x Sales = $ 418176000Indirect Manufacturing Cost = $ 418405674.824564

Depreciation8% x FCI = $ 358701.013

Property Taxes 1% x FCI = $ 44837.6266

Insurance1% x FCI = $ 44837.6266Fixed Manufacturing Cost = $ 448376.266

Manufacturing Cost = $ 986496763.767569

Working Capital

Raw Material Inventory 1/11 x Raw Material 49958935.1109721In Process Inventory 0.5 x 1/11 x MC 44840761.989435Product Inventory 1/11 x MC 89681523.9788699Extended Credit 1/11 x Sales 105600000Available Cash 1/11 x MC 89681523.9788699

Working Capital ($) 379762745.058147

General ExpenseAdministrasi 3% x MC 29594902.9130271

Sales 2% x Harga Jual Produk 23232000Research 3.5% x MC 34527386.7318649Finance 12% FC + 15% WC 57502463.277922

General Expense ($) 144856752.922814

Estimasi KeuntunganSales = $ 1161600000

Manufacturing Cost = $ 986496763.767569General Expense = $ 144856752.922814

Biaya Total = $ 1131353516.69038Keuntungan Sebelum Pajak = $ 30246483.309617Pajak Pendapatan = $ 9073944.99288511

Keuntungan Setelah Pajak = $ 21172538.3167319

Return Of Investment (ROI)Prb = = 6.75

Pra = = 4.72

Percent Profit on SalesPsb = = 0.02603864

Psa = = 0.01822705

Pay Out TimeBefore Taxes = = 0.14607536 tahun

After Taxes = = 0.2073808 tahun

Break Even Point (BEP)Fixed manufacturing cost (Fa)

Depresiasi 358701.0128Property Taxes 44837.6266

Asuransi 44837.6266Fa 448376.266

Variable Cost (Va)Raw Material 549548286.220693

Packaging & Shipping 418176000Utilities 3563406.51745183

Royalties 11616000Va 982903692.738144

Regulated Cost (Ra)

Labor 306233.099418688Plant Overhead 153116.549709344

Supervision 30623.3099418688Laboratorium 30623.3099418688

General Expense 144856752.922814Maintenance 2241881.33

Plant Supplies 336282.1995Ra 147955512.721326

Sales (Sa)Penjualan produk selama setahun 1161600000

BEP = Fa + 0,3 Ra x 100 % = 19097160.8Sa-Va-0,7 Ra

18.15021 32000000 330 96969.7 1760020