tahun CEPCI

2000 394.1
2001 394.3
2002 395.6
2003 402
2004 444.2
2005 468.2
2006 499.6
2007 525.4
2008 575.4
2009 521.9
2010 550.8
2011 585.7
2012 584.6
2013 567.3
2014 576.1
2015 556.8

chemical Enginering Plant Cost Index

700
600
500 f(x) = 14.4947058824x - 28595.4970588235
R² = 0.8469181245
400
CEPCI

300
200
100
0
1998 2000 2002 2004 2006 2008 2010 2012 2014 2016
tahun

y 14.495 x
757.375
index 1.3602280891

nama alat jumlah index

tangki etanol 1 1.3602280891
tangki asetaldehid 1 1.3602280891
reaktor 1 1.3602280891
HE-04 cooler 1 1.3602280891
WHB 1 1.3602280891
REBOILER 1 1 1.3602280891
REBOILER 2 1 1.3602280891
MIXER 1 1.3602280891
MD-101 1 1.3602280891
MD-102 1 1.3602280891
CONDENSOR-101 1 1.3602280891
CONDENSOR-102 1 1.3602280891
ACCUMULATOR-101 1 1.3602280891
ACCUMULATOR-102 1 1.3602280891
COMPRESOR-101 1 1.3602280891
HE-101 1 1.3602280891
ABSORBER-101 1 1.3602280891
VAPORIZER-101 1 1.3602280891
POMPA-101 1 1.3602280891
POMPA-102 1 1.3602280891
POMPA-103 1 1.3602280891
POMPA-104A 1 1.3602280891
POMPA-104B 1 1.3602280891
POMPA-106A 1 1.3602280891
FURNACE 1 1.3602280891
POMPA -105 1 1.3602280891
EXPANTION VALVE 1 1 1.3602280891
POMPA-106B 1 1.3602280891

a. Purchased Equipment Cost

Purchased Equipment Cost %EC biaya
Harga Alat (EC) 100% $ 1,486,321.23
Biaya pengangkutan sampai ke pelabuhan 20-25% (EC) 20% $ 297,264.25
Asuransi pengangkutan 1-4% EC 4% $ 59,452.85
Provisi bank 0,2-0,5% EC 0.2% $ 2,972.64
Pengangkutan dari pelabuhan sampai ke lokasi (20% EC) 20% $ 297,264.25
EMKL 2-12% EC 10% $ 148,632.12
Nilai dasar pengenaan bea masuk $ 1,843,038.33
Bea masuk melalui jasa ekspedisi (PMK 182/PMK.04/2016) 7.5% $ 138,227.87
Pajak pertambahan nilai (UU PPN) 10% $ 198,126.62
Pajak penghasilan (PMK-34/PMK.10/2017) 7.5% $ 148,594.97
Pajak Barang Impor $ 484,949.46
Total Purchased Equipment Cost (PEC) $ 2,776,856.80

b. Biaya Pemasangan Alat (Equipment Installation Cost) (Tabel 16. Aries & Newtol Hal 77)
Biaya instalasi %EC biaya
Material 11% $ 305,454.25
Pekerja 32% $ 888,594.18

Tenaga pemasangan alat perbandingan

Asing 0.05% 1
Indonesia 0.95% 3
Kurs
Jumlah man-hour
Total biaya tenaga kerja asing
Total biaya tenaga kerja indonesia
Total biaya instalasi

c. biaya pemipaan (piping cost) (tabel 17. aries & newton hal 78)
biaya instalasi % EC biaya
material 49% $ 1,360,659.83
pekerja 37% $ 1,027,437.02
total biaya pemipan $ 2,388,096.85

d. biaya instrumentasi (instrumentation cost) (tabel 19. aries & newton hal 97)
biaya instalasi %EC biaya
material 24% $ 666,445.63
pekerja 6% $ 166,611.41

tenaga pemasangan alat perbandingan

asing 0.05% 1
indonesia 0.95% 3
kurs
jumlah man-hour
total biaya tenaga kerja asing
total biaya tenaga kerja indonesia
total biaya instrumentasi

e. biaya isolasi (insulation cost) (tabel 21. aries & newton hal 98)
biaya instalasi %EC biaya
material 3% $ 83,305.70
pekerja 5% $ 138,842.84
total biaya solasi $ 222,148.54

f. biaya listrik (electrical cost) (Tabel 22. Aries & Newtol Hal 102)
biaya instalasi %EC biaya
material 10% $ 277,685.68
pekerja 5% $ 138,842.84
total biaya listrik $ 416,528.52

g. bangunan (building)
luas bangunan diperkirakan 7620 m^2
harga bangunan diperkirakan 5000000
total biaya bangunan Rp 38,100,000,000.00
$ 2,819,400.00

h. tanah dan perbaikan lahan

luas tanah 5560 m^2
harga tanah Rp 3,000,000.00
total tanah Rp 16,680,000,000.00
$ 1,234,320.00

biaya perbaikan 10-15% PEC (aries % newton hal 108) karena alat nya termasuk sederhana
biaya perbaikan 10% $ 277,685.68
total biaya tanah dan perbaikan $ 1,512,005.68

i. utilitas (Tabel 31. Aries & Newton Hal 109)

purchased equipment cost %EC biaya
harga alat (EC) $ 860,072.22
Biaya pengangkutan sampai ke pelabuhan 20-25% (EC) 23% $ 197,816.61
Asuransi pengangkutan 1-4% EC 4% $ 34,402.89
Provisi bank 0,2-0,5% EC 0.20% $ 1,720.14
Pengangkutan dari pelabuhan sampai ke lokasi (20% EC) 20% $ 172,014.44
EMKL 2-12% EC 10% $ 86,007.22
Nilai dasar pengenaan bea masuk $ 1,092,291.72
Bea masuk melalui jasa ekspedisi (PMK 182/PMK.04/2016) 7.50% $ 81,921.88
Pajak pertambahan nilai (UU PPN) 10% $ 117,421.36
Pajak penghasilan (PMK-34/PMK.10/2017) 7.50% $ 88,066.02
Pajak Barang Impor $ 287,409.26
Total Purchased Equipment Cost Utility (PEC) $ 1,639,442.79

j. Lingkungan (Environmental)
Biaya estimasi untuk lingkungan 6-25% PEC 20% $ 555,371.36
Biaya lingkungan

Tabel Physical Plant Cost

Jenis biaya
Purchased Equipment Cost $ 2,776,856.80
Instalasi $ 1,207,413.09
Pemipaan $ 2,388,096.85
Instrumentasi $ 835,562.91
Insulasi $ 222,148.54
Listrik $ 416,528.52
Bangunan $ 2,819,400.00
Tanah $ 1,512,005.68
Utilitas $ 1,639,442.79
Lingkungan $ 555,371.36
Total Physical Plant Cost $ 14,372,826.55

k. Engineering and Construction (Tabel 4. Aries & Newton hal. 4)

Biaya estimasi 1-20% PPC 18% $ 2,587,108.78
Biaya

l. Direct Plant Cost

DPC $ 16,959,935.33

m. Contractor's Fee (Aries & Newton hal 4)

Biaya estimasi 4-10% DPC 8% $ 1,356,794.83
Biaya

n. Contingency (Tabel 5. Aries & Newton hal. 4)

Biaya estimasi 10-25% DPC 22% $ 3,731,185.77
Biaya

Fixed Capital Investment

Direct Plant Cost $ 16,959,935.33
Contractor's Fee $ 1,356,794.83
Contingency $ 3,731,185.77
Total $ 22,047,915.92

o. Plant Star Up Cost

Biaya estimasi 5-10% FCI 10% $ 2,204,791.59
Biaya

Working Capital Invesment

a. Persediaan Bahan Baku (Raw Material Inventory)
etanol
Kebutuhan 30 hari
Kebutuhan etanol selama 30 hari 2459133.071 kg
Harga etanol $ 0.9230 /kg
Total Harga $ 2,269,779.82
udara
Kebutuhan
Kebutuhan udara selama 30 hari gratis

Silver
Kebutuhan 30 hari
Di 1.2065 m
Z 8.5 m
rho katalis 1950 kg/m^3
Kebutuhan katalis 4746.3052 kg
2.4340026667 m^3
Harga katalis $ 59.07 /kg
Total Harga $ 280,364.25
Total Raw Material Inventory $ 2,550,144.07

b. persediaan dalam proses (in process inventory) (aries & Newton, hal 12)
waktu operasi 1 jam
biaya persediaan dalam proses $ 767.95
c. persediaan produk (product inventory) (aries & Newton, hal 12)
biaya persediaan produk $ 1,013,693.62

d. Extended Credit (Aries & Newton, hal 12)

Biaya Extended Credit $ 2,233,333.33

e. available cash $ 1,013,693.62 (aries & Newton, hal 13)

Working Capital Invesment Biaya

Raw Material Inventory $ 2,550,144.07
In Process Inventory $ 767.95
Product Inventory $ 1,013,693.62
Extended Credit $ 2,233,333.33
Available Cash $ 1,013,693.62
Total Working Capital Invesment $ 6,811,632.60

total capitas invesment

TCI $ 28,859,548.52
 -28595

harga alat
2014 2022 harga total
$ 232,900.00 $ 316,797.12 $ 316,797.12
$ 225,400.00 $ 306,595.41 $ 306,595.41
$ 42,400.00 $ 57,673.67 $ 57,673.67
$ 14,900.00 $ 20,267.40 $ 20,267.40
$ 33,200.00 $ 45,159.57 $ 45,159.57
$ 20,300.00 $ 27,612.63 $ 27,612.63
$ 52,700.00 $ 71,684.02 $ 71,684.02
$ 5,400.00 $ 7,345.23 $ 7,345.23
$ 90,900.00 $ 123,644.73 $ 123,644.73
$ 71,700.00 $ 97,528.35 $ 97,528.35
$ 52,700.00 $ 71,684.02 $ 71,684.02
$ 36,800.00 $ 50,056.39 $ 50,056.39
$ 2,700.00 $ 3,672.62 $ 3,672.62
$ 1,300.00 $ 1,768.30 $ 1,768.30
$ 54,000.00 $ 73,452.32 $ 73,452.32
$ 9,600.00 $ 13,058.19 $ 13,058.19
$ 14,100.00 $ 19,179.22 $ 19,179.22
$ 30,400.00 $ 41,350.93 $ 41,350.93
$ 4,200.00 $ 5,712.96 $ 5,712.96
$ 4,200.00 $ 5,712.96 $ 5,712.96
$ 4,200.00 $ 5,712.96 $ 5,712.96
 $ 4,200.00 $ 5,712.96 $ 5,712.96
$ 4,200.00 $ 5,712.96 $ 5,712.96
$ 4,200.00 $ 5,712.96 $ 5,712.96
$ 63,200.00 $ 85,966.42 $ 85,966.42
$ 4,200.00 $ 5,712.96 $ 5,712.96
$ 4,500.00 $ 6,121.03 $ 6,121.03
$ 4,200.00 $ 5,712.96 $ 5,712.96
$ 1,486,321.23

1 man hour
$ 20.00
Rp 25,000.00
Rp 13,756.00
Rp 14,379,574.96
$ 143,795.75
$ 758,163.09
$ 1,207,413.09

1 man hour
$ 20.00
25000
13756
2696170.31
$ 26,961.70
$ 142,155.58
$ 835,562.91
 Manufacturing Cost
B.1 direct manufacturing cost
a. bahan baku
Etanol
kebutuhan
(PT Indo Lampung Distilerry) kebutuhan etanol 30 hari
harga etanol
total harga

udara

Silver
kebutuhan
Di
Z
rho katalis
kebutuhan katalis

Harga katalis
Total Harga
Total Raw Material Inventory

b. Labor Cost
jabatan
karyawan proses
karyawan utilitas
total
gaji pegawai 1 tahun
& Newton, hal 12)
c. supervisi
jabatan
Newton, hal 13) kepala bagian
kepala seksi
total
gaji pegawai 1 tahun

d. maintenance
Biaya maintenance 6-7% FCI

e. plant supplies
Biaya power supplies15% biaya maintenance
Biaya power supplies

f. Royalties & patent

Royalties and patents mempunyai range antara 1-5% dari harga penjualan produk per tahun
Kategori pabrik yang baru didirikan
Produk
549.15 $ 417.35 asetaldehid

Biaya Royalties & Patent

g. utilitas
Dalam perkiraan ini diambil besarnya 25-50% terhadap nilai bangunan + contingency
Biaya Utilitas

Direct Manufacturing Cost

Raw Material cost
Labor cost
Supervision cost
Maintenance cost
Plant Supplies cost
Royalties & Patent cost
Utilities cost
Total Direct Manufacturing Cost

B.2 Indirect Manufacturing Cost

a. payroll overhead
Payroll Overhead besarnya 15-20% dari labour cost
Payroll Overhead

b. Laboratorium
Biaya Laboratorium besarnya 15-20% dari labour cost
Biaya Laboratorium

c. Plant Overhead
Plant Overhead besarnya 50-100% dari labour cost
Plant Overhead

d. Packaging and Transportation

Packaging and Transportation besarnya 4-36% dari harga penjualan produk
Packaging and Transportation

Indirect Manufacturing Cost

Payroll Overhead Cost
Laboratory Cost
Plant Overhead Cost
Packaging and shipping Cost
Total Indirect Manufaturing Cost

B.3 Fixed Manufacturing Cost

a. Depresiasi
Depresiasi Besarnya 8-10% dari FCI
Biaya Depresiasi

b. Property Taxes
Luas Tanah
Luas Bangunan
Nilai jual permukaan tanah
Nilai jual permukaan bangunan
Nilai jual tanah (/m^2)
Nilai jual bangunan (/m^2)
Jumlah NJOP bumi
Jumlah NJOP bangunan
Total NJOP dasar pengenaan
NJOPTKP
NJOP perhitungan PBB
NJKP 40%
PBB yang terutang 0.5% NJKP

c. asuransi
Asuransi besarnya 1% dari FCI
Biaya Asuransi

Fixed Manufacturing Cost

Depreciation cost
Property Taxes cost
Insurance cost
Total Fixed Manufacturing Cost

Manufacturing Cost
Direct Manufacturing Cost
Indirect Manufacturing Cost
Fixed Manufacturing Cost
Total Manufacturing Cost
nama alat utilitas jumlah indeks 2014 2022
pompa boiler feed 4 1.3602280891 $ 4,200.00 $ 5,712.96
pompa kondensat 2 1.3602280891 $ 4,200.00 $ 5,712.96
pompa air sanitasi 2 1.3602280891 $ 6,100.00 $ 8,297.39
pompa air demin 1 1.3602280891 $ 6,100.00 $ 8,297.39
pompa hidran 1 1.3602280891 $ 6,100.00 $ 8,297.39
pompa pendingin 8 1.3602280891 $ 6,100.00 $ 8,297.39
pompa pemanas 6 1.3602280891 $ 6,100.00 $ 8,297.39
pompa cooling tower 1 1.3602280891 $ 4,200.00 $ 5,712.96
pompa air konsumsi 2 1.3602280891 $ 4,200.00 $ 5,712.96
fan 1 1.3602280891 $ 5,500.00 $ 7,481.25
pompa pengolahan limbah 5 1.3602280891 $ 6,100.00 $ 8,297.39
agitator pH pit 1 1.3602280891 $ 7,000.00 $ 9,521.60
blower 4 1.3602280891 $ 4,800.00 $ 6,529.09
kompresor 3 1.3602280891 $ 7,200.00 $ 9,793.64
generator 1 1.3602280891 $ 200,000.00 $ 272,045.62
tangki air demin 1 1.3602280891 $ 48,600.00 $ 66,107.09
tangki air hidran 1 1.3602280891 $ 42,300.00 $ 57,537.65
tangki bahan bakar generator 1 1.3602280891 $ 89,200.00 $ 121,332.35
tangki air boiler 1 1.3602280891 $ 20,800.00 $ 28,292.74
 30 hari
2459133.071 kg
$ 0.923 /kg
$ 2,269,779.82

gratis

30 hari
1.2065 m
8.5 m
1950 kg/m^3
4746.3052 kg
2.4340026667 m^3
$ 59.07 /kg
$ 280,364.25
$ 2,550,144.07

jumlah gaji total gaji

16 Rp 4,500,000.00 Rp 72,000,000.00
8 Rp 4,000,000.00 Rp 32,000,000.00
24 Rp 104,000,000.00
Rp 1,248,000,000.00
$ 92,352.00
 1 2.20462

jumlah gaji total gaji

6 Rp 8,500,000.00 Rp 51,000,000.00
13 Rp 7,500,000.00 Rp 97,500,000.00
19 Rp 148,500,000.00
Rp 1,782,000,000.00
$ 131,868.00

(Aries,& Newton, 1955. Tabel 38 hal 164)

6% $ 1,322,874.96

(Aries,& Newton, 1955 hal 168)

5% biaya maintenance
12% $ 158,744.99

(Aries,& Newton, 1955 hal 168)

mempunyai range antara 1-5% dari harga penjualan produk per tahun
1%
produksi (kg/thn) harga jual
$ 1.3400 20000000 $ 26,800,000.00

$ 268,000.00

(Aries & Newton , hal 168)

ambil besarnya 25-50% terhadap nilai bangunan + contingency
50% $ 3,275,292.89

biaya
$ 2,550,144.07
$ 92,352.00
$ 131,868.00
$ 1,322,874.96
$ 158,744.99
$ 268,000.00
$ 3,275,292.89
$ 7,799,276.91
$ 105,290,238,267.50

(Aries & Newton, hal 173).

rnya 15-20% dari labour cost
20% $ 18,470.40

sarnya 15-20% dari labour cost (Aries & Newton, hal 174)
 20% $ 18,470.40

(Aries & Newton, hal 174)

ya 50-100% dari labour cost
50% $ 46,176.00

(Aries & Newton, hal 177)

ortation besarnya 4-36% dari harga penjualan produk
4% $ 1,072,000.00

biaya
$ 18,470.40
$ 18,470.40
$ 46,176.00
$ 1,072,000.00
$ 1,155,116.80
$ 15,594,076,800.00
(Aries & Newton, hal. 180)

10% $ 2,204,791.59

5560 m^2
7620 m^2
$ 222.00
$ 370.00
$ 216.45 kelas A2
$ 357.05 kelas B13
$ 1,203,462.00
$ 2,720,721.00
$ 3,924,183.00
$ 888.00
$ 3,923,295.00
$ 1,569,318.00 NJKP untuk industri
$ 784,659.00

(Aries & Newton, hal 182)

1% $ 220,479.16

biaya
$ 2,204,791.59
$ 784,659.00
$ 220,479.16
$ 3,209,929.75

biaya
$ 7,799,276.91
$ 1,155,116.80
$ 3,209,929.75
$ 12,164,323.46
$ 164,218,366,715.01
harga total
$ 22,851.83
$ 11,425.92
$ 16,594.78
$ 8,297.39
$ 8,297.39
$ 66,379.13
$ 49,784.35
$ 5,712.96
$ 11,425.92
$ 7,481.25
$ 41,486.96
$ 9,521.60
$ 26,116.38
$ 29,380.93
$ 272,045.62
$ 66,107.09
$ 57,537.65
$ 121,332.35
$ 28,292.74
$ 860,072.22
C. General Expensive
C.1 Administrasi
C.1.1 Management Salaries
Jabatan Jumlah gaji total gaji
Direktur Utama 1 Rp 50,000,000.00 Rp 50,000,000.00
manager produksi 1 Rp 35,000,000.00 Rp 35,000,000.00
manajer keuangan dan umum 1 Rp 35,000,000.00 Rp 35,000,000.00
staf ahli 2 Rp 20,000,000.00 Rp 40,000,000.00
Sekretaris 2 Rp 5,500,000.00 Rp 11,000,000.00
Karyawan Keuangan 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan Pemasaran 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan Pembelian 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan HSE 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan Penjualan 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan Kontrol 8 Rp 4,000,000.00 Rp 32,000,000.00
Karyawan Laboratorium 4 Rp 4,000,000.00 Rp 16,000,000.00
Karyawan Litbang 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan Humas 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan Administrasi 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan Personalia 2 Rp 4,000,000.00 Rp 8,000,000.00
Karyawan Keamanan 8 Rp 4,000,000.00 Rp 32,000,000.00
Dokter 1 Rp 5,000,000.00 Rp 5,000,000.00
Sopir 2 Rp 3,500,000.00 Rp 7,000,000.00
Petugas Kebersihan 5 Rp 3,500,000.00 Rp 17,500,000.00
total 53 Rp 352,500,000.00
Gaji Pegawai dalam 1 tahun Rp 4,230,000,000.00
$ 313,020.00

C.1.2 Peralatan Kantor dan Komunikasi

Biaya peralatan kantor dan komunikasi selama 1 tahun
biaya $ 11,100.00

C.1.3 Legal Fee's and Auditing

Legal Fee’s and Auditing disediakan setiap tahun berdasarkan 3% dari (labour cost + supervise cost + maintenance cost)
Legal Fee's and Auditing 3% $ 46,412.85
Rp 626,573,456.96
Administration cost biaya
Management Salaries $ 313,020.00
Peralatan Kantor dan Komunikasi $ 11,100.00
Legal Fee's and Auditing $ 46,412.85
Total Administration cost $ 370,532.85

C.2 Sales Expense (halaman 186, Aries & Newton)

Biaya Sales Expense 3-12% dari Sales Price
Biaya Sales Expense 10% $ 2,680,000.00

C.3 Research
Biaya Research 3,5-8% dari Sales Price
Biaya Research 8% $ 2,308,763.88

C.4 Finance
Biaya finance, besarnya adalah 0-10% dari total capital invesment
Biaya finance 8% $ 2,308,763.88

General Expanse biaya

Administration Cost $ 370,532.85
Salas Expanse $ 2,680,000.00
Research $ 2,308,763.88
Finance $ 2,308,763.88
Total General Expanse $ 7,668,060.61

Biaya Produksi
Manufacturing Cost $ 12,164,323.46 `
General Expanse $ 7,668,060.61
Total Biaya Produksi $ 19,832,384.07
Rp 267,737,184,982.48

2. Analiasa Kelayakan
Total Penjualan
Total Biaya Produksi
Keuntungan sebelum pajak
Pajak 25% dari keuntungan
Keuntungan setelah pajak
$ 26,800,000.00
$ 19,832,384.07
$ 6,967,615.93
$ 1,741,903.98 (UU 36 tahun 2008)
$ 5,225,711.95
Rp 70,547,111,263.14
A. Percent Profit Sales (POS)
Sebelum pajak 26.00%
Setelah pajak 19.50%

B. Return On Investment (ROI)

Sebelum pajak 31.60%
Sesudah pajak 23.70%

C. Pay Out Time (POT)

POT sebelum pajak 2.404 tahun
POT setelah pajak 2.967 tahun

D. Data untuk Perhitungan BEP dan SDP

D.1 Fix Cost (Fa)
Fix Cost (Fa) biaya
Depresiasi $ 2,204,791.59
Property Taxes $ 784,659.00
Asuransi $ 220,479.16
Total Fix Cost $ 3,209,929.75

D.2 Variabel Cost (Va)

Variable Cost biaya
Raw Material $ 2,550,144.07
Utilitas $ 3,275,292.89
Packaging & Transportation $ 1,072,000.00
Royalty & Patent $ 268,000.00
Total Variable Cost $ 7,165,436.96

D.3 Regulated Cost (Ra)

Regulated Cost biaya
Labour $ 92,352.00
Supervision $ 131,868.00
Laboratorium $ 18,470.40
Maintenance $ 1,322,874.96
Payroll Overhead $ 18,470.40
Plant Supplies $ 158,744.99
Plant Overhead $ 46,176.00
General Expanses $ 7,668,060.61
Total Regulated cost $ 9,457,017.36

D.4 Sales (Sa)

Penjualan produk selama 1 tahun $ 26,800,000.00

D.5 Break Event Point (BEP)

BEP 46%

E. Shutdown Point (SDP)

SDP 22%

F. Discounted Cash Flow-Rate of Return (DCF-ROR)

Fixed Capital Invesment $ 22,047,915.92
Working Capital Invesment $ 6,811,632.60
Nilai sisa pabrik $ 1,102,395.80
Umur pabrik 10 tahun
Cash Flow $ 9,739,267.42
Discounted Cash Flow 45.12%

n 1/(1+i)^n
1 0.689096783
 2 0.4748543763
3 0.3272206231
4 0.2254866787
5 0.1553821449
6 0.1070733362
7 0.0737838915
8 0.0508442423
9 0.0350366038
10 0.024143611
2.1629222909
$ 28,859,548.52 $ 28,969,182.20
Tingkat Produksi dan Cash flow
Kapasitas Produksi per tahun (%) Fix Cost (Fa)
0% $ 3,209,929.75
10% $ 3,209,929.75
20% $ 3,209,929.75
30% $ 3,209,929.75
40% $ 3,209,929.75
50% $ 3,209,929.75
60% $ 3,209,929.75
70% $ 3,209,929.75
80% $ 3,209,929.75
90% $ 3,209,929.75
100% $ 3,209,929.75

Chart T
$20,000,000.00
$18,000,000.00
$16,000,000.00
$14,000,000.00
$12,000,000.00
$10,000,000.00
$8,000,000.00
$6,000,000.00
$4,000,000.00
$2,000,000.00
$-
0% 10% 20% 30%
 $6,000,000.00
$4,000,000.00
$2,000,000.00
$-
0% 10% 20% 30%

plant start up $ 2,204,791.59

FCI $ 22,047,915.92
WCI $ 6,811,632.60

biaya investasi dikeluarkan sebagai berikut

tahun ke -2 40.00%
tahun ke -1 30.00%
tahun ke 0 30.00%

Tahun ke- -2.000 -1.000

tingkat produksi 0.00% 0.00%
FCI 8,819,166.370 6,614,374.777
Working Capital
Depresiasi
Pendapatan sblm pajak
pajak (25%)
Pendaptan setlh pajak (prof)
Cash flow 8,819,166.370 6,614,374.777

sblm pajak sesudah pajak

profit 6,758,587.449 5,068,940.587
POS 25% 19%
ROI 22% 16%
POT 4.5962770103 6.1283693471
tahun cash flow i
DF
0 $ 31,064,340.12
1 $ 6,385,361.15 0.8928571429
2 $ 6,907,932.34 0.7971938776
3 $ 7,430,503.54 0.7117802478
4 $ 7,430,503.54 0.6355180784
5 $ 7,430,503.54 0.5674268557
6 $ 7,430,503.54 0.5066311212
7 $ 7,430,503.54 0.4523492153
8 $ 7,430,503.54 0.403883228
9 $ 7,430,503.54 0.360610025
 10 $ 7,430,503.54 0.3219732366

rasio 1.4083784601
Df 0.2874761041
F. Discounted Cash Flow-Rate of Return (DCF-ROR)
Fixed Capital Invesment $ 22,047,915.92
Working Capital Invesment $ 6,811,632.60
Nilai sisa pabrik $ 1,102,395.80
Umur pabrik 10
Cash Flow $ 7,273,732.18
Discounted Cash Flow 39.57%

n 1/(1+i)^n
1 0.7165073474
2 0.5133827789
3 0.3678425331
4 0.2635618777
5 0.1888440218
6 0.1353081292
7 0.0969492687
8 0.0694648634
9 0.049772085
10 0.0356620646
2.4372949697
$ 28,859,548.52 $ 25,639,848.64
 Variabel Cost (Va) Regulated Cost (Ra)
$ 3,209,929.75
$ 10,375,366.71 $
Sales (Sa) Cash Flow (Ca)
$ -
$ 2,680,000.00
$ 5,360,000.00
$ 8,040,000.00
$ 10,720,000.00
$ 13,400,000.00
$ 16,080,000.00
$ 18,760,000.00
$ 21,440,000.00
$ 24,120,000.00
19,832,384.07 $ 26,800,000.00 $ 12,949,197.17

Chart Title

sa

Ra

Va
Ca

sdp bep

10% 20% 30% 40% 50% 60% 70% 80%

 bep

10% 20% 30% 40% 50% 60% 70% 80%

0.000 1.000 2.000 3.000 4.000 5.000 6.000

0.00% 80.00% 90.00% 100.00% 100.00% 100.00% 100.00%
6,614,374.777
6,811,632.599
2,204,791.592 2,204,791.592 2,204,791.592 2,204,791.592 2,204,791.592 2,204,791.592
5,574,092.742 6,270,854.335 6,967,615.927 6,967,615.927 6,967,615.927 6,967,615.927
1,393,523.185 1,567,713.584 1,741,903.982 1,741,903.982 1,741,903.982 1,741,903.982
4,180,569.556 4,703,140.751 5,225,711.945 5,225,711.945 5,225,711.945 5,225,711.945
13,426,007.376 6,385,361.149 6,907,932.343 7,430,503.538 7,430,503.538 7,430,503.538 7,430,503.538

tahun
12%
NPV

$ 5,701,215.31
$ 5,506,961.37
$ 5,288,885.65
$ 4,722,219.33
$ 4,216,267.26
$ 3,764,524.34
$ 3,361,182.44
$ 3,001,055.75
$ 2,679,514.07
$ 2,392,423.27

$ 43,750,347.50
 7.000 8.000 9.000 10.000
100.00% 100.00% 100.00% 100.00%

2,204,791.592 2,204,791.592 2,204,791.592 2,204,791.592

6,967,615.927 6,967,615.927 6,967,615.927 6,967,615.927
1,741,903.982 1,741,903.982 1,741,903.982 1,741,903.982
5,225,711.945 5,225,711.945 5,225,711.945 5,225,711.945
7,430,503.538 7,430,503.538 7,430,503.538 7,430,503.538