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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
11.313.813 -
99.878.342.880 2.
Gaji Pegawai 3.744.000.000
3.744.000.000 3.
Supervisi 1.284.000.000
1.284.000.000 4.
Maintenance 568.622
1.889.179.349 6.908.972.085
5. Plant Supplies
85.293 283.376.902
1.036.345.813 6.
Royalty Patent 652.419
5.759.555.418 7.
Utilitas 4.369.054.535
4.369.054.535
Direct Manufacturing Cost DMC 12.620.147 11.569.610.787 122.980.270.731
6.3.1.2 Indirect Manufacturing Cost IMC
Tabel 6.5 Indirect Manufacturing Cost No.
Jenis US
Rp. Total Rp.
1. Payroll Overhead
- 561.600.000
561.600.000 2.
Laboratory -
561.600.000 561.600.000
3. Plant Overhead
- 561.600.000
561.600.000 4.
Packaging 22.182.248
- 195.824.884.207
Indirect Manufacturing Cost IMC 22.182.248 1.684.800.000 197.509.684.207
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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
1.516.325 2.833.769.024 16.219.882.986
2. Property Tax
189.541 4.722.948.373 6.396.212.619
3. Asuransi
94.770 188.917.935
1.025.550.058
Fixed Manufacturing Cost FMC 1.800.636
7.745.635.332 23.641.645.662
Total Manufacturing Cost TMC = DMC + IMC + FMC
= Rp 122.980.270.731 + 197.509.684.207 + 23.641.645.662 = Rp 344.131.600.600
6.3.2 General Expense GE
Tabel 6.7 General Expense No.
Jenis US
Rp. Total Rp.
1. Administrasi
- 4.405.000.000
4.405.000.000 2.
Sales 13.048.381
- 115.191.108.357
3. Research
1.826.773 -
16.126.755.170 4.
Finance 1.266.543
1.163.671.595 12.344.709.135
General Expense GE
16.141.697 5.568.671.595
148.067.572.662
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Biaya Produksi Total TPC = TMC + GE = Rp 344.131.600.600 + Rp 131.919.198.751
= Rp 492.199.173.263 6.4
Keuntungan Produksi
Penjualan selama 1 tahun : Metilen klorida
= US 38.300.892 Kloroform
= US 10.072.692 Karbon tetraklorida
= US 2.735.877 Asam klorida
= US 14.132.445 Total penjualan
= US 65.241.906 = Rp. 575.955.541.786
Biaya produksi total = Rp. 492.199.173.263
Keuntungan sebelum pajak = Rp. 83.756.368.524
Pajak = 25 dari keuntungan = Rp. 20.939.092.131 www.pajak.go.id
Keuntungan setelah pajak = Rp. 62.817.276.393
6.5 Analiasa Kelayakan