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
Total Product Cost TPC = Manufacturing Cost + General expenses
Rp 342.323.847.198,36
D. Analisis Kelayakan Profitability Analisis
Analisis kelayakan diperuntukan untuk mengetahui apakah suatu pabrik layak untuk didirikan dilihat dari segi ekonominya. Untuk itu perlu diketahui harga
penjualan dari produk yang dihasilkan. Analisis kelayakan ekonomi dapat diketahui dengan dua metode, yaitu: metode analisis kelayakan linier dan
metode analisis kelayakan discounted cash flow. Berikut ini adalah tabel harga penjualan produk dari Pabrik Urea Formaldehid.
Tabel E.9 Hasil Penjualan Produk Urea Formaldehid Produk
Produksi kgjam
Harga Rpkg
Pendapatantahun Rptahun
Urea Formaldehid 2.828,28
18.476,58 413.874.910.121,62
Total Penjualan Rp. 413.874.910.121,62
Profit:
Sales = Rp 413.874.910.121,62
Total cost = TPC = Rp 342.323.847.198,36
Profit before tax P
b
= Rp 71.551.062.923,25
Taxes = 20 x P
b
= 20 Rp 71.551.062.923,25
= Rp 14.310.212.584,65 Profit after tax
P
a
= Rp 71.551.062.923,25 - Rp 14.310.212.584,65 = Rp 57.240.850.338,60
1.
Analisis Ekonomi Metode Linier
a.
Percent Return on Investment ROI
ROI before taxes :
ROI
b
= TCI
P
b
x 100
=
3.226,04 208.355.94
Rp .923,25
71.551.062 Rp
x 100 = 34,34
ROI after taxes :
ROI
a
= TCI
P
a
x 100
=
3.226,04 208.355.94
Rp .338,60
57.240.850 Rp
x 100 = 27,47
Tabel 9.5 Minimum acceptable persent return on investment
Industri Persen Return on Investment
Sebelum Pajak Sesudah Pajak
Low Avr
High Low
Avr High
Chemical proses 15
30 45
7 15
21 Drugs
25 43
56 13
23 30
Petroleum 18
29 40
12 20
28 Metal
10 17
25 5
9 13
b.
Pay Out Time POT
POT before taxes :
POT
b
=
FCI 1
, P
FCI
b
=
1.742,13 177.102.55
Rp 1
, .923,25
71.551.062 Rp
1.742,13 177.102.55
Rp.
= 1,98 tahun
POT after taxes :
POT
a
=
FCI 1
, P
FCI
a
=
1.742,13 177.102.55
Rp 1
, .338,60
57.240.850 Rp
1.742,13 177.102.55
Rp.
= 2,36 tahun
Tabel 9.6 Acceptable pay out time untuk tingkat resiko pabrik
Pay Out Time Industri
Sebelum Pajak Sesudah Pajak
Low Avr
High Low
Avr High
Chemical proses 6,7
3,3 2,2
14,3 6,7
4,8 Drugs
4,0 2,3
1,8 7,7
4,3 3,3
Petroleum 5,6
3,4 2,5
8,3 5,0
3,6 Metal
10,0 5,9
4,0 20,0
11,1 7,7
c.
Break Even Point BEP
BEP =
100 x
R 7
, V
S R
3 ,
F
a a
a a
a
Keterangan: F
a
= biaya tetap per tahun annual fixed expenses R
a
= biaya regulasi per tahun annual regulated expenses Va = biaya variabel per tahun annual variable expenses
Sa = penjualan per tahun annual sales expenses Tabel E.10 Jumlah biaya yang dibutuhkan untuk perhitungan BEP
Jenis Biaya Rp
Annual fixed expenses Fa
27.145.719.286,98
Annual regulated expenses Ra
Labour 34.232.384.719,84
Plant overhead 17.116.192.359,92
Direct Supervisory 5.134.857.707,98
Laboratorium 5.134.857.707,98
General Expense 60.010.458.825,11
Maintenance 8.855.127.587,11
Plant Supllies 885.512.758,71
Total 131.369.391.666,63
Annual sales expenses Sa
413.874.910.121,62
Annual variable expenses Va
Bahan Baku 93.876.513.149,60
Utilitas 83.085.746.151,19
