Tabel 1 | |||||||
Asumsi yg diperhitungkan | |||||||
No | Tahun | 0 | 1 | 2 | 3 | 4 | 5 |
4 | Pengaruh Inflasi pertahun | 10% | 10% | 10% | 10% | 10% | |
5 | Indek inflasi | 1.00 | 1.10 | 1.21 | 1.33 | 1.46 | 1.61 |
6 | Nilai sisa Kendaraan | - | - | - | - | - | 20,000 |
7 | Nilai sisa Mesin | - | - | - | - | - | 40,000 |
8 | Nilai beli brg mdl baru | 28,485,000 | |||||
9 | Biaya Operasi/Variabel | 11,200,000 | 12,320,000 | 13,552,000 | 14,907,200 | 16,397,920 | 18,037,712 |
10 | Bahan baku | 10,000,000 | 11,000,000 | 12,100,000 | 13,310,000 | 14,641,000 | 16,105,100 |
11 | Tenaga kerja langsung | 500,000 | 550,000 | 605,000 | 665,500 | 732,050 | 805,255 |
12 | Listrik/Air/Telp | 500,000 | 550,000 | 605,000 | 665,500 | 732,050 | 805,255 |
13 | Transportasi pemasaran | 200,000 | 220,000 | 242,000 | 266,200 | 292,820 | 322,102 |
14 | Biaya umum/Tetap | 40,159,667 | 36,725,477 | 27,191,663 | 48,884,615 | 51,834,777 | |
15 | Administrasi & umum | 150,000 | 165,000 | 181,500 | 199,650 | 219,615 | 241,577 |
16 | Gaji | 2,500,000 | 2,750,000 | 3,025,000 | 3,327,500 | 3,660,250 | 4,026,275 |
17 | Biaya gedung kantor | 14,000,000 | 15,400,000 | 16,940,000 | 18,634,000 | 20,497,400 | 22,547,140 |
18 | Biaya Peralatan kantor | 3,500,000 | 3,850,000 | 4,235,000 | 4,658,500 | 5,124,350 | 5,636,785 |
19 | Total biaya umum | 20,150,000 | 22,165,000 | 24,381,500 | 26,819,650 | 29,501,615 | 32,451,777 |
20 | Bunga | 5,440,000 | (210,690) | (12,182,654) | - | - | |
21 | Penyusutan | 12,554,667 | 12,554,667 | 12,554,667 | 19,383,000 | 19,383,000 | |
22 | |||||||
23 | Pajak pertahun | 30% | 30% | 30% | 30% | 30% | |
24 | Data-data penjualan | ||||||
25 | % Kenaikan penjualan pertahun | 10% | 10% | 10% | 10% | ||
26 | Penjualan/ Unit (Satuan) | 4800 | 5,280 | 5,808 | 6,389 | 7,028 | |
27 | Harga/(unit,satuan)Rp. | 35,000 | 38,500 | 42,350 | 46,585 | 51,244 | |
28 | Biaya variabel per unit | 2,567 | 2,567 | 2,567 | 2,567 | 2,567 | |
29 | Investasi Barang Modal | 68,000,000 | Tarif beban penyusutan dari dirjen pajak | ||||
30 | Gedung | 14,000,000 | 5.0% | 5.0% | 5.0% | 5.0% | 5.0% |
31 | Kendaraan | 36,000,000 | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% |
32 | Mesin | 10,000,000 | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% |
33 | Peralatan | 8,000,000 | 33.3% | 33.3% | 33.3% | 33.3% | 33.3% |
34 | Biaya Penyusutan | Umur (Th) | 12,554,667 | 12,554,667 | 12,554,667 | 19,383,000 | 19,383,000 |
35 | Gedung | 20 | 700,000 | 700,000 | 700,000 | 700,000 | 700,000 |
36 | Kendaraan | 5 | 7,196,000 | 7,196,000 | 7,196,000 | 7,196,000 | 7,196,000 |
37 | Mesin | 5 | 1,992,000 | 1,992,000 | 1,992,000 | 1,992,000 | 1,992,000 |
38 | Peralatan | 3 | 2,666,667 | 2,666,667 | 2,666,667 | 9,495,000 | 9,495,000 |
39 | Skedul Pemb. Pinj & Bunga | ||||||
40 | Saldo awal pinjaman ( 1 ) | 80% | 54,400,000 | (2,106,900) | (121,826,540) | - | - |
41 | Arus Kas ( 2 ) | 61,946,900 | 119,508,950 | 146,735,765 | 182,020,799 | 222,558,302 | |
42 | Bunga pinjaman x (1) = ( 3 ) | 10.0% | 5,440,000 | (210,690) | (12,182,654) | - | 0 |
43 | Pemb.pk pinjaman (2) - (3) = (4) | 56,506,900 | 119,719,640 | (121,826,540) | - | 0 | |
44 | S/o akhir pinjaman (1) - (4) = (5) | (2,106,900) | (121,826,540) | - | 0 | 0 | |
Tabel 2 | |||||||
PERKIRAAN LABA/RUGI DAN ARUS DANA | |||||||
N0 | URAIAN | O | 1 | 2 | 3 | 4 | 5 |
1 | Volume Penjualan (Rp.000) | 168,000,000 | 203,280,000 | 245,968,800 | 297,622,248 | 360,122,920 | |
2 | Penjualan tunai | 70% | 117,600,000 | 142,296,000 | 172,178,160 | 208,335,574 | 252,086,044 |
3 | Penjualan Kredit | 30% | - | 60,984,000 | 73,790,640 | 89,286,674 | 108,036,876 |
4 | Penerimaan Penjualan | 117,600,000 | 203,280,000 | 245,968,800 | 297,622,248 | 360,122,920 | |
5 | Biaya | ||||||
6 | - Biaya operasi/variabel | 12,320,000 | 13,552,000 | 14,907,200 | 16,397,920 | 18,037,712 | |
7 | - Biaya umum | 22,165,000 | 24,381,500 | 26,819,650 | 29,501,615 | 32,451,777 | |
8 | Laba kotor | 83,115,000 | 165,346,500 | 204,241,950 | 251,722,713 | 309,633,432 | |
9 | Penyusutan | 12,554,667 | 12,554,667 | 12,554,667 | 19,383,000 | 19,383,000 | |
10 | Laba sblm bunga & pajak (Ebit) | 70,560,333 | 152,791,833 | 191,687,283 | 232,339,713 | 290,250,432 | |
11 | Bunga | 5,440,000 | (210,690) | (12,182,654) | - | - | |
12 | Laba sblm pajak (EBT) | 65,120,333 | 153,002,523 | 203,869,937 | 232,339,713 | 290,250,432 | |
13 | Pajak | 19,536,100 | 45,900,757 | 61,160,981 | 69,701,914 | 87,075,129 | |
14 | Laba bersih | 45,584,233 | 107,101,766 | 142,708,956 | 162,637,799 | 203,175,302 | |
15 | Arus dana/kas | (68,000,000) | 61,946,900 | 119,508,950 | 146,735,765 | 182,020,799 | 222,558,302 |
16 | Arus dana dr penjualan nilai sisa | - | 0 | 0 | 0 | 0 | 60,000 |
17 | Arus dana pemb. Brg modal | (28,485,000) | |||||
18 | Total arus dana | (68,000,000) | 61,946,900 | 119,508,950 | 146,735,765 | 153,535,799 | 222,618,302 |
19 | Saldo arus dana | (6,053,100) | 113,455,850 | 260,191,615 | 442,212,414 | 664,770,716 | |
20 | Titik Plg Pokok (BEP) dlm Rp. | 43,337,770 | 39,348,725 | 28,945,963 | 51,735,030 | 54,567,957 | |
21 | Titik Plg Pokok (BEP) dlm Unit | 1,238.2 | 1,022.0 | 683.5 | 1,110.6 | 1,064.9 | |
22 | Net Present Value ( NPV ) | 400,384,828 | |||||
23 | Internal Rate Of Return ( IRR ) | 134.07% | |||||
24 | Benefit cost ratio ( B/C Ratio ) | 7.48 | |||||
25 | Payback periode | 10.36 |
Jumat, 25 Desember 2015
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