1. Profit on Sales POS
POS sebelum pajak = 15,28 POS setelah pajak
= 11,46
2. Return on Investment ROI
ROI sebelum pajak = 72,73 ROI setelah pajak
= 54,55
3. Pay Out Time POT
POT sebelum pajak = 1,2 tahun POT setelah pajak
= 1,5 tahun
4. Break Event Point BEP
Besarnya BEP untuk pabrik Anilin ini adalah 49,33
5. Shut Down Point SDP
Besarnya SDP untuk pabrik Anilin ini adalah 39,26
6. Discounted Cash Flow DCF
Tingkat bunga simpanan di Bank Mandiri
adalah 6,5 www.bankmandiri.co.id, 2011, dari perhitungan nilai DCF yang
diperoleh adalah 39,30 .
Tabel 6.8 Analisis kelayakan
No. Keterangan
Perhitungan Batasan
1.
2.
3. 4.
5. Return On Investment ROI
ROI sebelum pajak ROI setelah pajak
Pay Out Time POT POT sebelum pajak
POT setelah pajak Break Even Point BEP
Shut Down Point SDP Discounted Cash Flow DCF
72,73 54,55
1,2 tahun 1,5 tahun
49,33 39,26
39,30 min 44
resiko tinggi
maks. 2 tahun resiko tinggi
40 – 60
min. 6,5 Bunga simpanan di Bank Mandiri
Dari analisis ekonomi yang telah dilakukan, dapat diambil kesimpulan bahwa pendirian pabrik Anilin dengan kapasitas 40.000 tontahun layak dipertimbangkan
untuk direalisasikan pembangunannya.
Keterangan gambar : Fa
: Fixed manufacturing cost Va
: Variable cost Ra
: Regulated cost Sa
: Penjualan Sales SDP
: Shut down point BEP
: Break even point Gambar 6.2 Grafik Analisis Kelayakan
x
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