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Nama Barang Unit Harga Per Unit Jumlah Umur Ekonomis* Penyusutan/tahun B.Penyusutan Adm
Mobil Box 1 90,000,000 90,000,000 8 11,250,000
Mesin Jahit 8 1,000,000 8,000,000 5 1,600,000
Komputer 1 5,500,000 5,500,000 5 1,100,000 1,100,000 Printer 1 1,000,000 1,000,000 5 200,000 200,000
Ac 2 3,200,000 6,400,000 5 1,280,000 1,280,000
Kursi 10 75,000 750,000 5 150,000 150,000 Meja 4 150,000 600,000 5 120,000 120,000 Dispenser 2 1,500,000 3,000,000 5 600,000 600,000 Telepon 2 125,000 250,000 5 50,000 50,000 Fax 1 1,500,000 1,500,000 5 300,000 300,000 Jam Dinding 2 25,000 50,000 5 10,000 10,000 Tempat Sampah 2 37,000 74,000 5 14,800 14,800 13,112,000Biaya Penyusutan Peralatan Bagian Adm. & Umum 3,824,800
* berdasarkan peraturan perpajakan
Tabel 9.1. Daftar Aktiva Tetap
BA B 9
L A PORA N PR OY E K SI KE U A N G A N
Beri kut i ni tim penulis menyert akan Laporan P royek si K euangan d alam
membuat pr oduk Magi c Blanket
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January February March April May June July August September October November December Total
PEMASUKAN 800,000,000
Modal Sendiri 800,000,000
800,000,000 Total Masukan 800,000,000
PENGELUARAN
Sewa Bangunan 20,000,000 20,000,000
Kendaraan 90,000,000 90,000,000
Mesin 8,000,000 8,000,000
Inventaris Kantor 13,112,000 13,112,000
Biaya Pra operasional 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 5,000,000
Total Pengeluaran 131,528,667 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 416,666.67 136,112,000
Aliran Kas Bersih 668,471,333 -416,666.67 -416,666.67 -416,666.67 -416,666.67 -416,666.67 -416,666.67 -416,666.67 -416,666.67 -416,666.67 -416,666.67 -416,666.67 663,888,000 Saldo Kas Awal 0 668,471,333 668,054,667 667,638,000 667,221,333.32 666,804,667 666,388,000 665,971,333 665,554,667 665,138,000 664,721,333 664,304,667 0 Saldo Kas Akhir 668,471,333 668,054,667 667,638,000 667,221,333 666,804,667 666,388,000 665,971,333 665,554,667 665,138,000 664,721,333 664,304,667 663,888,000 663,888,000
Tabel 9.2. Cash Pra Operasional
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NERACA PRAOPERASIONAL Per 1 Januari 2007 Kas 663,888,000 Sewa bangunan 20,000,000 Total Aktiva Lancar 683,888,000 Aktiva Tetap
Kendaraan 90,000,000 Mesin Jahit 8,000,000 Inventaris Kantor 13,112,000
Total Aktiva Tetap 111,112,000 MODAL SENDIRI
Modal Disetor 800,000,000 Aktiva Lain-Lain -
Biaya Pra Operasional 5,000,000
Total Aktiva 800,000,000 Jumlah Modal 800,000,000 Passiva
Aktiva Lancar
Tabel 9.3. Neraca Pra Operasional
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Bahan Unit Harga Jumlah
Pasir silikon 3 95 285
Heater 4 45,000 180,000
Niklin 21.8 3,500 76,300
Kain katun 4.5 30,000 135,000
Kabel kecil 7.6 700 5,320
Adaptor 1 80,000 80,000
PCB 1 3,000 3,000
Komponen 1 7,700 7,700
Timah 1 200 200
Benang 1 50,000 50,000
BIAYA BAHAN BAKU PER UNIT 537,805
BIAYA BAHAN BAKU
Tabel 9.4. Biaya Bahan Baku
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BIAYA TENAGA KERJA LANGSUNG/UNIT Jumlah Produksi Upah per Upah total Pegawai Upah/unit dalam 1 bulan Pegawai Jumlah Pegawai per bulan Tukang Jahit 3,000 850 2,550,000 8 20,400,000 Teknisi 3,500 850 4 2,975,000 11,900,000
5,525,000
32,300,000 BTKL PER UNIT 6,500
Tabel 9.5. Biaya Tenaga Kerja
Si A Si B Si C Si D Si E Si F Si G Si H TOTAL Si I Si J Si K Si L TOTAL
Januari 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Februari 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Maret 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 April 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Mei 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Juni 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Juli 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Agustus 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 September 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Oktober 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 November 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Desember 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 20,400,000 2,975,000 2,975,000 2,975,000 2,975,000 11,900,000 32,300,000 Total 30,600,000 30,600,000 30,600,000 30,600,000 30,600,000 30,600,000 30,600,000 30,600,000 244,800,000 35,700,000 35,700,000 35,700,000 35,700,000 142,800,000 387,600,000
Penjahit Teknisi Total Penjahit &
Teknisi
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BIAYA FOH
Listrik Air Penyusutan TKTL Total Total-Penyusutan
Januari 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Februari 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Maret 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 April 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Mei 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Juni 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Juli 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Agustus 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 September 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Oktober 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 November 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Desember 100,000 70,000 833,740 1,000,000 2,003,740 1,170,000 Total 1,200,000 840,000 10,004,880 12,000,000 24,044,880 14,040,000
Aturan Penyusutan 60 % ditanggung FOH 40% untuk ADM
Kendaraan Mesin Inventaris Kantor Total
Januari 937,500 133,333 318,733 1,389,567 Februari 937,500 133,333 318,733 1,389,567 Maret 937,500 133,333 318,733 1,389,567 April 937,500 133,333 318,733 1,389,567 Mei 937,500 133,333 318,733 1,389,567 Juni 937,500 133,333 318,733 1,389,567 Juli 937,500 133,333 318,733 1,389,567 Agustus 937,500 133,333 318,733 1,389,567 September 937,500 133,333 318,733 1,389,567 Oktober 937,500 133,333 318,733 1,389,567 November 937,500 133,333 318,733 1,389,567 Desember 937,500 133,333 318,733 1,389,567 Total 11,250,000 1,600,000 3,824,800 16,674,800
Tabel 9.6. Biaya Manufacturing Over Head
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HARGA POKOK JUMLAH
Persediaan awal bahan 0 TAHUN UNIT TERJUAL Per Unit HPP
Pembelian bahan 2008 5,485,611,000 10,125 560,000 5,670,000,000 Bahan siap dipakai 5,485,611,000 2009 10,150 575,000 5,836,250,000 Persediaan akhir bahan 46,251,230 2010 10,200 580,000 5,916,000,000
Bahan yang dipakai 5,439,359,770
FOH 24,044,880
TKL 387,600,000
HPProd 5,851,004,650
Persediaan awal barang 0
HPProd 5,851,004,650
Brg siap dijual 5,851,004,650
Persediaan akhir barang 46,754,932
HPPenjualan 5,804,249,718
Laporan Harga Pokok Penjualan
Tabel 9.7. Harga Pokok Penjualan
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Unit Sales Price Total
Januari 850 537,805 457,134,250 Februari 850 537,805 457,134,250 Maret 850 537,805 457,134,250 April 850 537,805 457,134,250 Mei 850 537,805 457,134,250 Juni 850 537,805 457,134,250 Juli 850 537,805 457,134,250 Agustus 850 537,805 457,134,250 September 850 537,805 457,134,250 Oktober 850 537,805 457,134,250 November 850 537,805 457,134,250 Desember 850 537,805 457,134,250
10,200
5,485,611,000
LAPORAN PEMBELIAN Tahun 2007
Tabel 9.8. Laporan Pembelian
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gaji manajer telpon kertas &
tinta penyusutan Amort.
Sewa
Amort.
Praoperasional
Total
B.Amortisasi Total Total-peny- amor Januari 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Februari 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Maret 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 April 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Mei 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Juni 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Juli 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Agustus 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 September 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Oktober 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 November 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Desember 3,000,000 2,000,000 50,000 555,827 1,666,667 416,667 2,083,333 7,689,160 5,050,000 Total 36,000,000 24,000,000 600,000 6,669,920 20,000,000 5,000,000 25,000,000 92,269,920 60,600,000
Tahun Jumlah
2007 92,269,920 2008 93,500,000 2009 95,000,000 2010 97,500,000
PERKIRAAN BIAYA ADMINISTRASI DAN UMUM
Tabel 9.9. Biaya Administrasi
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Harga Jual
Unit Cost = Variabel cost + ( Fixed cost/unit sales) BIAYA BAHAN BAKU PER UNIT 537,805 Unit Cost = 578,973
BIAYA TENAGA KERJA LANGSUNG/UNIT
MarkUp Price = Unit Cost/ (1-desired return on sales) Tukang Jahit 3,000
MarkUp Price = 827,104 Teknisi 3,500
BTKL PER UNIT 6,500
BEP = Fixed Costs 544,305
Price-Variable Costs BIAYA OVERHEAD PABRIK
BEP = 353,614,800 Per Bulan Jumlah Produksi Per Unit
282,799
Supervisor 1,000,000 850 1,176
BEP = 1250.408356 Listrik 100,000 850 118
Air 70,000 850 82
Penyusutan 833,740 850 981
Total FOH 2,003,740 850 2,357
24,044,880
Desired return on sales = 30%
Biaya Produksi per Unit 546,662
Tabel 9.10. Tabel BEP dan Biaya Produksi per Unit
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Bulan Unit Harga Jumlah Penjualan
Januari 835 827,104 690,631,840
Februari 835 827,104 690,631,840
Maret 837 827,104 692,286,048
April 840 827,104 694,767,360
Mei 840 827,104 694,767,360
Juni 841 827,104 695,594,464
Juli 845 827,104 698,902,880
Agustus 845 827,104 698,902,880
September 846 827,104 699,729,984
Oktober 850 827,104 703,038,400
Nopember 850 827,104 703,038,400
Desember 850 827,104 703,038,400
JUMLAH 10114 8,365,329,856
PENJUALAN
TAHUN UNIT HARGA JUMLAH PENJUALAN
2008 10,125 850,000 8,606,250,000 2009 10,150 865,000 8,779,750,000 2010 10,200 870,000 8,874,000,000
LAPORAN PENJUALAN
PENJUALAN 2007
Tabel 9.11. Laporan Penjualan
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Biaya Biaya Biaya Biaya Biaya Biaya
Pameran Iklan Koran Spot Adlips Prime Iklan Brosur Talkshow Dokter Sales Force Sopir Total
Januari 6,000,000 500,000 6,500,000
Februari 33,000,000 7,300,000 2,100,000 900,000 4,000,000 2,000,000 6,000,000 500,000 55,800,000
Maret 6,000,000 500,000 6,500,000
April 16,500,000 7,300,000 350,000 900,000 6,000,000 500,000 31,550,000
Mei 16,500,000 6,000,000 500,000 23,000,000
Juni 16,500,000 900,000 6,000,000 500,000 23,900,000
Juli 16,500,000 350,000 6,000,000 500,000 23,350,000
Agustus 16,500,000 600,000 6,000,000 500,000 23,600,000
September 16,500,000 6,000,000 500,000 23,000,000
Oktober 600,000 6,000,000 500,000 7,100,000
Nopember 6,000,000 500,000 6,500,000
Desember 6,000,000 500,000 6,500,000
132,000,000
14,600,000 2,800,000 3,900,000 2,000,0004,000,000 72,000,000 6,000,000 237,300,000
Jumlah Gaji/orang
Sales force 8 750,000
Spot Adlips Prime pada bulan Feb. 1 minggu 3x selama 2 minggu dengan biaya @ Rp.350.000 Iklan di Jawa Pos 3 Klm x 85 (FC) dilakukan 2 X dalam sebulan dengan biaya Rp.7.300.000 Iklan Brosur sebanyak 5 kali. 3kali (@90,000 eks) @ Rp 900,000dan 2kali (@ 30,000 eks) Biaya Talkshow Rp.4.000.000
Biaya Dokter/Konsultan Rp.2.000.000 PERKIRAAN BIAYA PEMASARAN
TAHUN JUMLAH
2007 237,300,000 2008 252,050,000 2009 259,450,000 2010 265,000,000
BIAYA PEMASARAN
Tabel 9.12. Tabel Biaya Pemasaran
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Tahun 2007 Tahun 2008 Tahun 2009 Tahun 2010
Penjualan 8,365,329,856 8,606,250,000 8,779,750,000 8,874,000,000
Harga Pokok Penjualan 5,670,000,000 5,804,249,718 5,836,250,000 5,916,000,000
Laba Kotor 2,561,080,138 2,936,250,000 2,943,500,000 2,958,000,000
Biaya Usaha
Biaya Pemasaran 237,300,000 252,050,000 259,450,000 265,000,000 Biaya Administrasi & Umum 93,500,000 92,269,920 95,000,000 97,500,000 Total Biaya Usaha 345,550,000 329,569,920 354,450,000 362,500,000 Laba Sebelum Bunga & Pajak 2,231,510,218 2,590,700,000 2,589,050,000 2,595,500,000 Bunga Bank - - - - Laba Sebelum Pajak 2,231,510,218 2,590,700,000 2,589,050,000 2,595,500,000
Pajak Penghasilan 651,953,065 759,710,000 759,215,000 761,150,000
Laba Bersih 1,579,557,153 1,830,990,000 1,829,835,000 1,834,350,000
PPh 0.1 50,000,000 50,000,000 50,000,000 50,000,000 0.15 50,000,000 50,000,000 50,000,000 50,000,000 0.3 2,131,510,218 2,490,700,000 2,489,050,000 2,495,500,000
5,000,000
5,000,000 5,000,000 5,000,000 7,500,000
7,500,000 7,500,000 7,500,000 639,453,065
747,210,000 746,715,000 748,650,000 Total 651,953,065 759,710,000 759,215,000 761,150,000
Laporan Laba Rugi
Tabel 9.13. Laporan Laba Rugi
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Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Total
Pemasukan
Penjualan 690,631,840 690,631,840 692,286,048 694,767,360 694,767,360 695,594,464 698,902,880 698,902,880 699,729,984 703,038,400 703,038,400 703,038,400 8,365,329,856
Total Pemasukan 690,631,840 690,631,840 692,286,048 694,767,360 694,767,360 695,594,464 698,902,880 698,902,880 699,729,984 703,038,400 703,038,400 703,038,400 8,365,329,856
Pengeluaran
Pembelian bahan baku 457,134,250 457,134,250 457,134,250 457,134,250 457,134,250 457,134,250 457,134,250 457,134,250 457,134,250 457,134,250 457,134,250 457,134,250 5,485,611,000 Biaya TKL 32,300,000 32,300,000 32,300,000 32,300,000 32,300,000 32,300,000 32,300,000 32,300,000 32,300,000 32,300,000 32,300,000 32,300,000 387,600,000 Biaya FOH 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 14,040,000 Biaya Adm 5,050,000 5,050,000 5,050,000 5,050,000 5,050,000 5,050,000 5,050,000 5,050,000 5,050,000 5,050,000 5,050,000 5,050,000 60,600,000 Biaya Pemasaran 6,500,000 55,800,000 6,500,000 31,550,000 23,000,000 23,900,000 23,350,000 23,600,000 23,000,000 7,100,000 6,500,000 6,500,000 237,300,000 Pajak Penghasilan 54,329,422 54,329,422 54,329,422 54,329,422 54,329,422 54,329,422 54,329,422 54,329,422 54,329,422 54,329,422 54,329,422 54,329,422 651,953,065
Total Pengeluaran 556,483,672 605,783,672 556,483,672 581,533,672 572,983,672 573,883,672 573,333,672 573,583,672 572,983,672 557,083,672 556,483,672 556,483,672 6,837,104,065
Aliran Kas Bersih 134,148,168 84,848,168 135,802,376 113,233,688 121,783,688 121,710,792 125,569,208 125,319,208 126,746,312 145,954,728 146,554,728 146,554,728 1,528,225,791 saldo awal kas 663,888,000 798,036,168 882,884,336 1,018,686,712 1,131,920,399 1,253,704,087 1,375,414,879 1,500,984,087 1,626,303,295 1,753,049,607 1,899,004,335 2,045,559,063 663,888,000 saldo akhir kas 798,036,168 882,884,336 1,018,686,712 1,131,920,399 1,253,704,087 1,375,414,879 1,500,984,087 1,626,303,295 1,753,049,607 1,899,004,335 2,045,559,063 2,192,113,791 2,192,113,791
Tabel 9.14. Aliran Kas
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Initial Investment 800,000,000
Tahun 2007 Tahun 2008 Tahun 2009 Tahun 2010
Penjualan 8,365,329,856 8,606,250,000 8,779,750,000 8,874,000,000 Harga Pokok Penjualan 5,804,249,718 5,670,000,000 5,836,250,000 5,916,000,000 Laba Kotor 2,561,080,138 2,936,250,000 2,943,500,000 2,958,000,000 Biaya Pemasaran 237,300,000 252,050,000 259,450,000 265,000,000
2,323,780,138
2,684,200,000 2,684,050,000 2,693,000,000 Biaya Administrasi & Umum 92,269,920 93,500,000 95,000,000 97,500,000 Laba Sebelum Bunga & Pajak 2,231,510,218 2,590,700,000 2,589,050,000 2,595,500,000 Bunga Bank - - - - Laba Sebelum Pajak 2,231,510,218 2,590,700,000 2,589,050,000 2,595,500,000 Pajak Penghasilan 651,953,065 759,710,000 759,215,000 761,150,000 Laba Bersih 1,579,557,153 1,830,990,000 1,829,835,000 1,834,350,000 Penyusutan 16,674,800 16,674,800 16,674,800 16,674,800 Amortisasi 25,000,000 25,000,000 25,000,000 25,000,000 Operating Cash Inflows 1,621,231,953 1,872,664,800 1,871,509,800 1,876,024,800
Year Cash inflows PVIF (15%) Present Value
1 1,621,231,953 0.87 1,410,471,799
2
1,872,664,800 0.756 1,415,734,589 3
1,871,509,800 0.658 1,231,453,448 4 1,876,024,800 0.572 1,073,086,186
Present Value 5,130,746,022
Initial Investment 800,000,000
NPV 4,330,746,022
Average annual cash Inflow 1,810,357,838
Average PayBack Period 0.441901586
(800,000,000)
1,621,231,953
1,872,664,800
1,871,509,800
1,876,024,800
IRR 210%
PENILAIAN KELAYAKAN INVESTASI
