Nama : Dian Fitriani Astiti

NIM : 10521005

Soal :
Diketahui :
Fixed Capital

: Rp. 79.561.000.000 ,00

Working Capital

: 10521005 x 5000 = Rp. 52.605.025.000,00

Manufacturing Cost

: Rp. 162.167.000.000,00

General Expense

: Rp. 42.846.000.000,00

Income Tax

: 50%

Umur Pabrik

: 10 th

Depresiasi

: 10% FC

Salvage Value

: 10% FC

Finance

: Rp. 29.026.000.000,00

Fixed Cost (Fa)

: Rp. 9.547.000.000,00

Variable Cost (Va)

: Rp. 148.212.000.000,00

Regular Cost (Ra)

: 10520115 x 5000 = Rp. 52.605.025.000,00

Sales (Sa)

: Rp. 230.336.000.000,00

Jawab :
1. Profit
Profit Before Tax = Sales (Manufacturing cost + general expense)
= 230.336.000.000 (162.167.000.000 + 42.846.000.000)
= 230.336.000.000 205.013.000.000
= 25.323.000.000
Income Tax

= 50% x 25.323.000.000
= 12.661.500.000

Profit After Tax

= Profit Before Tax Income Tax

= 25.323.000.000 12.661.500.000
= 12.661.500.000

2. Percent Return On Investment (ROI)

(ROI)b

x 100%

x 100%

= 31,83%
(ROI)a

x 100%

x 100%

= 15,91%
3. Pay on Time (POT)
(POT)b

=
=
=
=2,391

(POT)a

=
=
= 3,858
4. Regulated Cost = 52.605.025.000
BEP

100%

=
=

x 100%
x 100%

= 55,9 %

5. SDP

=
=

x 100%
x 100%

x 100%

=34,84 %
6. DCFR
FC + WC =132166025000
Annual Cash Flow (C) = Finance + PAT + Depresiasi
= 29.026.000.000 + 12.661.500.000 + 7.956.100.000
= 49.643.600.000
WC +SV

= 52.605.025.000 + 7.956.100.000
= 60.561.125.000

Maka didapat i = 0,366465084 x 100% = 36,64650842

Investasi ini menarik karena BEP diantara 40%-60%

Investasi ini menarik karena DCFR(i) sebesar 36.646 %