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6.3 Biaya Produksi Total Total Production Cost
6.3.1 Manufacturing Cost
6.3.1.1 Direct Manufacturing Cost DMC
Tabel 6.4 Direct Manufacturing Cost No.
Jenis US
Rp. Total Rp.
1. Harga Bahan Baku
30.116.339 -
272.854.035.105 2.
Gaji Pegawai -
3.636.000.000 3.636.000.000
3. Supervisi
- 1.584.000.000
1.584.000.000 4.
Maintenance 3.202.044 5.255.316.518
34.265.837.082 5.
Plant Supplies 480.307
788.297.478 5.139.875.562
6. Royalty Patent
19.990.935 -
181.117.867.476 7.
Utilitas -
10.590.163.521 10.590.163.521
Direct Manufacturing Cost DMC 53.789.625 21.853.777.517 509.187.778.747
6.3.1.2 Indirect Manufacturing Cost IMC
Tabel 6.5 Indirect Manufacturing Cost No.
Jenis US
Rp. Total Rp.
1. Payroll Overhead
- 727.200.000
727.200.000 2.
Laboratory -
727.200.000 727.200.000
3. Plant Overhead
- 2.908.800.000
2.908.800.000 4.
Packaging 151.931.103
- 1.376.495.792.820
Indirect Manufacturing Cost IMC 151.931.103 4.363.200.0001.380.858.992.820
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6.3.1.3 Fixed Manufacturing Cost FMC
Tabel 6.6 Fixed Manufacturing Cost No.
Jenis US
Rp. Total Rp.
1. Depresiasi
4.574.349 7.507.595.025 48.951.195.832
2. Property Tax
914.870 1.501.519.005 9.790.239.166
3. Asuransi
914.870 750.759.503
9.039.479.664
Fixed Manufacturing Cost FMC 6.404.088
9.759.873.533 67.780.914.662
Total Manufacturing Cost TMC = DMC + IMC + FMC
= Rp 509.187.778.747+1.380.858.992.820+67.780.914.662
= Rp 1.957.827.686.230 6.3.2
General Expense GE
Tabel 6.7 General Expense No.
Jenis US
Rp. Total Rp.
1. Administrasi
- 4.981.000.000
4.981.000.000 2.
Sales 119.945.608
- 1.086.707.204.858
3. Research
11.194.923 -
101.426.005.787 4.
Finance 8.557.762
2.327.461.119 79.860.781.191
General Expense GE 139.698.293
7.308.461.119 1.272.974.991.836
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Biaya Produksi Total TPC = TMC + GE = Rp 1.957.827.686.230+ Rp 1.272.974.991.836
= Rp 3.230.802.678.065 6.4
Keuntungan Produksi
Penjualan selama 1 tahun : Benzene
= US 340.120.216 Diphenyl
= US 59.698.476 Total penjualan
= US 399.818.692 = Rp. 3.622.357.349.528
Biaya produksi total = Rp. 3.230.802.678.065
Keuntungan sebelum pajak = Rp 391.554.671.462
Pajak = 25 dari keuntungan = Rp 97.888.667.866 www.pajak.go.id 2010
Keuntungan setelah pajak = Rp 293.666.003.597
6.5 Analiasa Kelayakan