Plant overhead Cost POC

 Finance Interest Bunga dipertimbangkan sebagai kompensasi yang dibayarkan untuk penggunaan modal yang dipinjam. Tingkat bunga tahunan sebesar 0- 10 dari modal investasi total total capital investment diambil 5 Peter and Timmerhaus, 1999. Finance = 5 x TCI = 5 x Rp 208.355.943.226,04 = Rp 10.417.797.161,30 General Expenses : General Expenses = Rp 18.931.597.161,30 + 12 TPC Total Production Cost TPC : TPC = Manufacturing Cost + General Expenses = Rp 232.780.216.094,89 + 32 TPC TPC = Rp 342.323.847.198,36 sehingga dapat dihitung: Operationg Labor = 10 x TPC = Rp 34.232.384.719,84 Direct Supervisory = 1,5 x TPC = Rp 5.134.857.707,98 Laboratory Charges = 1,5 x TPC = Rp 5.134.857.707,98 Patent and Royalty = 2 x TPC = Rp 6.846.476.943,97 Plant Over Head = 5 x TPC = Rp 17.116.192.359,92 Distribution and Marketing Cost = 10 x TPC = Rp 34.232.384.719,84 Riset dan Pengembangan = 2 x TPC = Rp 6.846.476.943,97 Perincian TPC dapat dilihat pada tabel berikut : Tabel E.8 Perincian TPC Urea Formaldehid MANUFACTURING COST 1. Direct manufacturing cost - Raw Material Rp 93.876.513.149,60 - Utilitas Rp 83.085.746.151,19 - Maintenance and repair cost Rp 8.855.127.587,11 - Operating labor Rp 34.232.384.719,84 - Direct Supervisory Rp 5.134.857.707,98 - Operating supplies Rp 885.512.758,71 - Laboratory charges Rp 5.134.857.707,98 - Patents and Royalties Rp 6.846.476.943,97 Total Direct Manufacturing Cost Rp 238.051.476.726,36 2. Fixed Charges - Depresiasi Rp 18.290.591.699,87 - Pajak lokal Rp 7.084.102.069,69 - Asuransi Rp 1.771.025.517,42 Total Fixed Charges Rp 27.145.719.286,98 3. Plant Overhead Cost POC Rp 17.116.192.359,92 Total Manufacturing cost Rp 282.313.388.373,26 GENERAL EXPENSES 1. Administrative cost Rp 8.513.800.000,00 2. Distribution and Selling Cost Rp 34.232.384.719,84 3. Research and Development Cost Rp 6.846.476.943,97 4. Finance Rp 10.417.797.161,30 Total General Expenses Rp 60.010.458.825,11