Rencana Keuangan

	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