Nama: Meva Gustina E Sidauruk Nim : 31S14019
Jawaban :
Pabrik Amyl Acetate, tipe fluid-fluid.
Diketahui kapasitas produksi: Rp 100.000.000 Harga per unit Rp 3.250
Peralatan Rp 50.000.000.000
Buruh 50 0rg/shift, 8 jampershift, 3 shift/hari dengan ongkos Rp 10.000/man-hr Utilitas Rp 11.000.000.000
Pabrik diperkirakan selama 10 tahun Tax 30%
Penghasilan Rp 10.000.000 Surtax 20%
Bunga pinjaman 12%
a) Total Capital Investment (TCI)
1 pengadaan alat 50,000,000,000
2 Instrumentasi dan control 20% 10000000000
3 Instalasi 12% 6000000000
4 Perpipaan 47% 23500000000
5 pelistrikan 18% 9000000000
6 Harga FOB 98,500,000,000
7 ongkos angkutan kapal laut 10% 9850000000
8 Harga C dan F 108,350,000,000
9 biaya asuransi 2% 2167000000
10 harga CIF 110,517,000,000
11 biaya angkutan barang ke plant site 15% 16577550000
12 bangunan pabrik 40% 20000000000
13 service facilities and yard imprv 12% 6000000000
14 tanah 6% 3000000000
15 direct cost 156,094,550,000
16 engineering and supervisions 15% 7500000000
17 indirect cost 7500000000
Nama: Meva Gustina E Sidauruk Nim : 31S14019
19 ongkos kontraktor 5% 8179727500
20 biaya tak terduga 10% 16359455000
21 FCI 188,133,732,500
22 WCI 25% 0.25x
62711244167
23 TCI 250844976667
250,844,976,667
b) Total production cost (TPC) b)
direct cost
kapasitas produksi 100000000
selling price/unit 3250
annual sales 325000000000
utilitis 11000000000
labor 182500000
maintenance (6%) 11288023950
operating suplies (15%) 27375000 laboratory expense (15%) 27375000
royalties (1%) 3250000000
total direct cost 25775273950
indirect
depresiasi 1881337325
total indirect cost 1881337325
plant OVH (70%) 131693612750
packaging 22750000000
financing (12%) 22576047900
pajak (1%) 1881337325
Rnd 6500000000
administrasi (15%) 28220059875
TPC 88715393700
SARE 22750000000
Nama: Meva Gustina E Sidauruk Nim : 31S14019
c) Return on Investment (ROI), POT, BEP
= � �
� = ℎ � + � + �
+ + �
+ �ℎ � + �
� = ℎ + + + � �
= � �� � � � �� � + 0,3 � � � � � � � � ���− 0,7 � �� −��
cash 109584056375
operating 215415943625
gross 213534606300
30%fit 64060381890
net income 149474224410
after tax 151355561735
ROI 79.45104922
POT 1.242991869
SVC 185941511700
VC 85,850,000,000
