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Bab VI Analisa Ekonomi 122
10. Engineering
Construction 1.690.212
3.891.428.819 20.793.553.569
Direct Plant Cost
11. Contractor’s fee 1.014.127
2.334.857.291 12.476.132.142
12. Contingency 1.521.191
3.502.285.937 18.714.198.212
Fixed Capital Invesment FCI 12.676.594
29.185.716.142 155.951.651.770
6.4.2 Working Capital Investment WCI
Tabel 6.4 Working Capital Investment No.
Jenis US
Rp. Total Rp.
1. Persediaan bahan baku
1.152.315 11.523.146.562
2. Persediaan bahan dalam
proses 6.949
7.314.067 76.803.383
3. Persediaan Produk
1.528.765 1.609.094.685
16.86.744.286 4.
Extended Credit 2.752.279
27.522.787.356 5.
Available Cash 1.528.752
1.609.094.685 16.896.744.286
Working Capital Investment WCI
6.969.072 3.225.503.436
72.916.225.873
6.4.3 Total Capital Investment TCI
TCI = FCI + WCI = Rp 228.867.877.643,-
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6.4.4 Direct Manufacturing Cost DMC
Tabel 6.5 Direct Manufacturing Cost No.
Jenis US
Rp. Total Rp.
1. Harga Bahan Baku
1.152.315 11.523.146.562
2. Gaji Pegawai
4.032.000.000 4.032.000.000
3. Supervisi
2.544.000.000 2.544.000.000
4. Maintenance
887.362 2.043.000.130
10.916.615.624 5.
Plant Supplies 133.104
306.450.019 1.637.492.344
6. Royalty Patent
1.651.367 16.513.672.414
7. Utilitas
1.186.738 1.751.142.968
13.618.523.507
Direct Manufacturing Cost 5.010.886
10.676.593.118 60.785.450.450
6.4.5 Indirect Manufacturing Cost IMC Tabel 6.6 Indirect Manufacturing Cost
No. Jenis
US Rp.
Total Rp. 1.
Payroll Overhead 806.400.000
806.400.000 2.
Laboratory 806.400.000
806.400.000 3.
Plant Overhead 0 3.225.600.000
3.225.600.000 4.
Packaging 11.559.571
0 115.595.165.177
Indirect Manufacturing Cost 11.559.571 4.838.400.000 120.434.106.896
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6.4.6 Fixed Manufacturing Cost FMC
Tabel 6.7 Fixed Manufacturing Cost No.
Jenis US
Rp. Total Rp.
1. Depresiasi
1.267.659 2.918.571.614 15.595.165.177 2.
Property Tax 253.532
583.714.323 3.119.033.035
3. Asuransi
253.532 291.857.161
2.827.175.874
Fixed Manufacturing Cost 1.774.723 3.794.143.098 21.541.374.086
6.4.7 Total Manufacturing Cost TMC