Selasa, 22 Desember 2015

TUGAS ONLINE 5 RENCANA KEUANGAN


Tabel 1
Asumsi yg diperhitungkan
NoTahun0123456
1Pengaruh Inflasi pertahun0%2%2%2%2%2%
2Indek inflasi1.00 1.00 1.02 1.04 1.06 1.08 1.10
3Nilai sisa Kendaraan- - - - -
4Nilai sisa Kolam- - - - -
8Nilai beli brg mdl baru
9Biaya Operasi/Variabel124,700,000 124,700,000 127,194,000 129,737,880 132,332,638 134,979,290 137,678,876
10Detergen Bubuk16,800,000 16,800,000 17,136,000 17,478,720 17,828,294 18,184,860 18,548,557
11Detergen Cair17,400,000 17,400,000 17,748,000 18,102,960 18,465,019 18,834,320 19,211,006
12Tenaga kerja langsung30,000,000 30,000,000 30,600,000 31,212,000 31,836,240 32,472,965 33,122,424
13Listrik/Air/Telp6,000,000 6,000,000 6,120,000 6,242,400 6,367,248 6,494,593 6,624,485
14Pewangi17,300,000 17,300,000 17,646,000 17,998,920 18,358,898 18,726,076 19,100,598
15Softener18,200,000 18,200,000 18,564,000 18,935,280 19,313,986 19,700,265 20,094,271
16Pembungkus19,000,000 19,000,000 19,380,000 19,767,600 20,162,952 20,566,211 20,977,535
17Biaya umum/Tetap9,673,333 9,815,333 9,882,853 9,707,248 9,834,593 9,964,485
18Administrasi & umum4,200,000 4,200,000 4,284,000 4,369,680 4,457,074 4,546,215 4,637,139
19Biaya sewa lahan20,000,000 - - - - - -
20Biaya Peralatan 1,800,000 1,800,000 1,836,000 1,872,720 1,910,174 1,948,378 1,987,345
21Total biaya umum26,000,000 6,000,000 6,120,000 6,242,400 6,367,248 6,494,593 6,624,485
22Bunga- 22,000 (32,880)- - -
23Penyusutan3,673,333 3,673,333 3,673,333 3,340,000 3,340,000 3,340,000
24
25Pajak pertahun0%0%0%0%30%30%
26Data-data penjualan
27% Kenaikan penjualan pertahun5%5%5%5%5%
28Penjualan/ Unit (Satuan)16,200 17,010 17,861 18,754 19,691 20,676
29Harga/(unit,satuan)Rp.8,000 8,000 8,160 8,323 8,490 8,659
30Biaya variabel per unit7,698 7,478 7,264 7,056 6,855 6,659
31Investasi Barang Modal17,700,000
32Mesin Cuci11,000,000 20.0%20.0%20.0%20.0%20.0%20.0%
33Kendaraan- 3.3%3.3%3.3%3.3%3.3%3.3%
34Mesin Pengering5,700,000 20.0%20.0%20.0%20.0%20.0%20.0%
35Peralatan1,000,000 33.3%33.3%33.3%33.3%33.3%33.3%
36Biaya PenyusutanPer Tahun 3,673,333 3,673,333 3,673,333 3,340,000 3,340,000 3,340,000
37Mesin Cuci5 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000
38Kendaraan30 - - - - - -
39Mesin Pengering5 1,140,000 1,140,000 1,140,000 1,140,000 1,140,000 1,140,000
40Peralatan3 333,333 333,333 333,333 - - -
41Skedul Pemb. Pinj & Bunga
42Saldo awal pinjaman ( 1 )0%- 1,100,000 (1,644,000)- - -
43Arus Kas ( 2 )(1,100,000)2,766,000 9,761,400 17,389,454 25,697,799 34,737,511
44Bunga pinjaman x (1) = ( 3 )2.0%- 22,000 (32,880)- 0 0
45Pemb.pk pinjaman (2) - (3) = (4)(1,100,000)2,744,000 (1,644,000)- 0 0
46S/o akhir pinjaman (1) - (4) = (5)1,100,000 (1,644,000)- 0 0 0
Tabel 2
PERKIRAAN LABA/RUGI DAN ARUS DANA
N0URAIANO 1 2 3 4 5 6
1Volume Penjualan 129,600,000 136,080,000 145,741,680 156,089,339 167,171,682 179,040,872
2Penjualan tunai 100%129,600,000 136,080,000 145,741,680 156,089,339 167,171,682 179,040,872
3Penjualan Kredit 0%- - - - - -
4Penerimaan Penjualan129,600,000 136,080,000 145,741,680 156,089,339 167,171,682 179,040,872
5Biaya
6- Biaya operasi/variabel124,700,000 127,194,000 129,737,880 132,332,638 134,979,290 137,678,876
7- Biaya umum6,000,000 6,120,000 6,242,400 6,367,248 6,494,593 6,624,485
8Laba kotor(1,100,000)2,766,000 9,761,400 17,389,454 25,697,799 34,737,511
9Penyusutan3,673,333 3,673,333 3,673,333 3,340,000 3,340,000 3,340,000
10Laba sblm bunga & pajak (Ebit)(4,773,333)(907,333)6,088,067 14,049,454 22,357,799 31,397,511
11Bunga- - - - - -
12Laba sblm pajak (EBT)(4,773,333)(907,333)6,088,067 14,049,454 22,357,799 31,397,511
13Pajak- 0 - - - -
14Laba bersih(4,773,333)(907,333)6,088,067 14,049,454 22,357,799 31,397,511
15Arus dana/kas(17,700,000)(1,100,000)2,766,000 9,761,400 17,389,454 25,697,799 34,737,511
16Arus dana dr penjualan nilai sisa- 0 3,500,000 0 3,500,000 - -
17Arus dana pemb. Brg modal0
18Total arus dana(17,700,000)(1,100,000)6,266,000 9,761,400 20,889,454 25,697,799 34,737,511
19Saldo arus dana(18,800,000)(16,034,000)(6,272,600)11,116,854 36,814,653 71,552,164
20Titik Plg Pokok (BEP) dlm Rp.255,849,796 150,311,789 90,000,103 63,779,810 51,070,000 43,132,591
21Titik Plg Pokok (BEP) dlm Unit31,981.2 18,789.0 11,029.4 7,662.9 6,015.6 4,981.0
22Net Present Value ( NPV )38,251,522
23Internal Rate Of Return ( IRR )36.77%
24Benefit cost ratio ( B/C Ratio )3.20
25Payback periode3.48

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