Tabel 1 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Asumsi yg diperhitungkan | ||||||||||
No | Tahun | 0 | 1 | 2 | 3 | 4 | 5 | 6 | ||
1 | Pengaruh Inflasi pertahun | 0% | 2% | 2% | 2% | 2% | 2% | |||
2 | Indek inflasi | 1.00 | 1.00 | 1.02 | 1.04 | 1.06 | 1.08 | 1.10 | ||
3 | Nilai sisa Kendaraan | - | - | - | - | - | ||||
4 | Nilai sisa Kolam | - | - | - | - | - | ||||
8 | Nilai beli brg mdl baru | |||||||||
9 | Biaya Operasi/Variabel | 124,700,000 | 124,700,000 | 127,194,000 | 129,737,880 | 132,332,638 | 134,979,290 | 137,678,876 | ||
10 | Detergen Bubuk | 16,800,000 | 16,800,000 | 17,136,000 | 17,478,720 | 17,828,294 | 18,184,860 | 18,548,557 | ||
11 | Detergen Cair | 17,400,000 | 17,400,000 | 17,748,000 | 18,102,960 | 18,465,019 | 18,834,320 | 19,211,006 | ||
12 | Tenaga kerja langsung | 30,000,000 | 30,000,000 | 30,600,000 | 31,212,000 | 31,836,240 | 32,472,965 | 33,122,424 | ||
13 | Listrik/Air/Telp | 6,000,000 | 6,000,000 | 6,120,000 | 6,242,400 | 6,367,248 | 6,494,593 | 6,624,485 | ||
14 | Pewangi | 17,300,000 | 17,300,000 | 17,646,000 | 17,998,920 | 18,358,898 | 18,726,076 | 19,100,598 | ||
15 | Softener | 18,200,000 | 18,200,000 | 18,564,000 | 18,935,280 | 19,313,986 | 19,700,265 | 20,094,271 | ||
16 | Pembungkus | 19,000,000 | 19,000,000 | 19,380,000 | 19,767,600 | 20,162,952 | 20,566,211 | 20,977,535 | ||
17 | Biaya umum/Tetap | 9,673,333 | 9,815,333 | 9,882,853 | 9,707,248 | 9,834,593 | 9,964,485 | |||
18 | Administrasi & umum | 4,200,000 | 4,200,000 | 4,284,000 | 4,369,680 | 4,457,074 | 4,546,215 | 4,637,139 | ||
19 | Biaya sewa lahan | 20,000,000 | - | - | - | - | - | - | ||
20 | Biaya Peralatan | 1,800,000 | 1,800,000 | 1,836,000 | 1,872,720 | 1,910,174 | 1,948,378 | 1,987,345 | ||
21 | Total biaya umum | 26,000,000 | 6,000,000 | 6,120,000 | 6,242,400 | 6,367,248 | 6,494,593 | 6,624,485 | ||
22 | Bunga | - | 22,000 | (32,880) | - | - | - | |||
23 | Penyusutan | 3,673,333 | 3,673,333 | 3,673,333 | 3,340,000 | 3,340,000 | 3,340,000 | |||
24 | ||||||||||
25 | Pajak pertahun | 0% | 0% | 0% | 0% | 30% | 30% | |||
26 | Data-data penjualan | |||||||||
27 | % Kenaikan penjualan pertahun | 5% | 5% | 5% | 5% | 5% | ||||
28 | Penjualan/ Unit (Satuan) | 16,200 | 17,010 | 17,861 | 18,754 | 19,691 | 20,676 | |||
29 | Harga/(unit,satuan)Rp. | 8,000 | 8,000 | 8,160 | 8,323 | 8,490 | 8,659 | |||
30 | Biaya variabel per unit | 7,698 | 7,478 | 7,264 | 7,056 | 6,855 | 6,659 | |||
31 | Investasi Barang Modal | 17,700,000 | ||||||||
32 | Mesin Cuci | 11,000,000 | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | ||
33 | Kendaraan | - | 3.3% | 3.3% | 3.3% | 3.3% | 3.3% | 3.3% | ||
34 | Mesin Pengering | 5,700,000 | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | ||
35 | Peralatan | 1,000,000 | 33.3% | 33.3% | 33.3% | 33.3% | 33.3% | 33.3% | ||
36 | Biaya Penyusutan | Per Tahun | 3,673,333 | 3,673,333 | 3,673,333 | 3,340,000 | 3,340,000 | 3,340,000 | ||
37 | Mesin Cuci | 5 | 2,200,000 | 2,200,000 | 2,200,000 | 2,200,000 | 2,200,000 | 2,200,000 | ||
38 | Kendaraan | 30 | - | - | - | - | - | - | ||
39 | Mesin Pengering | 5 | 1,140,000 | 1,140,000 | 1,140,000 | 1,140,000 | 1,140,000 | 1,140,000 | ||
40 | Peralatan | 3 | 333,333 | 333,333 | 333,333 | - | - | - | ||
41 | Skedul Pemb. Pinj & Bunga | |||||||||
42 | Saldo awal pinjaman ( 1 ) | 0% | - | 1,100,000 | (1,644,000) | - | - | - | ||
43 | Arus Kas ( 2 ) | (1,100,000) | 2,766,000 | 9,761,400 | 17,389,454 | 25,697,799 | 34,737,511 | |||
44 | Bunga pinjaman x (1) = ( 3 ) | 2.0% | - | 22,000 | (32,880) | - | 0 | 0 | ||
45 | Pemb.pk pinjaman (2) - (3) = (4) | (1,100,000) | 2,744,000 | (1,644,000) | - | 0 | 0 | |||
46 | S/o akhir pinjaman (1) - (4) = (5) | 1,100,000 | (1,644,000) | - | 0 | 0 | 0 | |||
Tabel 2 | ||||||||||
PERKIRAAN LABA/RUGI DAN ARUS DANA | ||||||||||
N0 | URAIAN | O | 1 | 2 | 3 | 4 | 5 | 6 | ||
1 | Volume Penjualan | 129,600,000 | 136,080,000 | 145,741,680 | 156,089,339 | 167,171,682 | 179,040,872 | |||
2 | Penjualan tunai | 100% | 129,600,000 | 136,080,000 | 145,741,680 | 156,089,339 | 167,171,682 | 179,040,872 | ||
3 | Penjualan Kredit | 0% | - | - | - | - | - | - | ||
4 | Penerimaan Penjualan | 129,600,000 | 136,080,000 | 145,741,680 | 156,089,339 | 167,171,682 | 179,040,872 | |||
5 | Biaya | |||||||||
6 | - Biaya operasi/variabel | 124,700,000 | 127,194,000 | 129,737,880 | 132,332,638 | 134,979,290 | 137,678,876 | |||
7 | - Biaya umum | 6,000,000 | 6,120,000 | 6,242,400 | 6,367,248 | 6,494,593 | 6,624,485 | |||
8 | Laba kotor | (1,100,000) | 2,766,000 | 9,761,400 | 17,389,454 | 25,697,799 | 34,737,511 | |||
9 | Penyusutan | 3,673,333 | 3,673,333 | 3,673,333 | 3,340,000 | 3,340,000 | 3,340,000 | |||
10 | Laba sblm bunga & pajak (Ebit) | (4,773,333) | (907,333) | 6,088,067 | 14,049,454 | 22,357,799 | 31,397,511 | |||
11 | Bunga | - | - | - | - | - | - | |||
12 | Laba sblm pajak (EBT) | (4,773,333) | (907,333) | 6,088,067 | 14,049,454 | 22,357,799 | 31,397,511 | |||
13 | Pajak | - | 0 | - | - | - | - | |||
14 | Laba bersih | (4,773,333) | (907,333) | 6,088,067 | 14,049,454 | 22,357,799 | 31,397,511 | |||
15 | Arus dana/kas | (17,700,000) | (1,100,000) | 2,766,000 | 9,761,400 | 17,389,454 | 25,697,799 | 34,737,511 | ||
16 | Arus dana dr penjualan nilai sisa | - | 0 | 3,500,000 | 0 | 3,500,000 | - | - | ||
17 | Arus dana pemb. Brg modal | 0 | ||||||||
18 | Total arus dana | (17,700,000) | (1,100,000) | 6,266,000 | 9,761,400 | 20,889,454 | 25,697,799 | 34,737,511 | ||
19 | Saldo arus dana | (18,800,000) | (16,034,000) | (6,272,600) | 11,116,854 | 36,814,653 | 71,552,164 | |||
20 | Titik Plg Pokok (BEP) dlm Rp. | 255,849,796 | 150,311,789 | 90,000,103 | 63,779,810 | 51,070,000 | 43,132,591 | |||
21 | Titik Plg Pokok (BEP) dlm Unit | 31,981.2 | 18,789.0 | 11,029.4 | 7,662.9 | 6,015.6 | 4,981.0 | |||
22 | Net Present Value ( NPV ) | 38,251,522 | ||||||||
23 | Internal Rate Of Return ( IRR ) | 36.77% | ||||||||
24 | Benefit cost ratio ( B/C Ratio ) | 3.20 | ||||||||
25 | Payback periode | 3.48 | ||||||||
Selasa, 22 Desember 2015
TUGAS ONLINE 5 RENCANA KEUANGAN
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