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ANALISIS
KELAYAKAN USAHA |
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Tabel 1 |
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No |
Tahun |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
Pengaruh Inflasi
pertahun |
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10% |
10% |
10% |
10% |
10% |
2 |
Indeks inflasi |
1,00 |
1,10 |
1,21 |
1,33 |
1,46 |
1,61 |
3 |
Nilai sisa Kendaraan |
- |
- |
- |
- |
- |
10.000 |
4 |
Nilai sisa Mesin |
- |
- |
- |
- |
- |
10.000 |
8 |
Nilai beli barang
modal baru |
- |
- |
- |
- |
146.410 |
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9 |
Biaya
Operasi/Variabel |
55.000 |
60.500 |
66.550 |
73.205 |
80.526 |
88.578 |
10 |
Bahan baku |
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- |
- |
- |
- |
- |
11 |
Tenaga kerja langsung |
51.000 |
56.100 |
61.710 |
67.881 |
74.669 |
82.136 |
12 |
Listrik/Air/Telp |
3.000 |
3.300 |
3.630 |
3.993 |
4.392 |
4.832 |
13 |
Transportasi
pemasaran |
1.000 |
1.100 |
1.210 |
1.331 |
1.464 |
1.611 |
14 |
Biaya umum/Tetap |
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270.333 |
277.538 |
277.330 |
288.103 |
280.854 |
15 |
Administrasi &
umum |
2.000 |
2.200 |
2.420 |
2.662 |
2.928 |
3.221 |
16 |
Gaji |
24.000 |
26.400 |
29.040 |
31.944 |
35.138 |
38.652 |
17 |
Biaya sewa |
72.000 |
79.200 |
87.120 |
95.832 |
105.415 |
115.957 |
18 |
Biaya Peralatan
kantor |
2.000 |
2.200 |
2.420 |
2.662 |
2.928 |
3.221 |
19 |
Total biaya umum |
100.000 |
110.000 |
121.000 |
133.100 |
146.410 |
161.051 |
20 |
Bunga |
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56.000 |
52.205 |
39.897 |
21.889 |
- |
21 |
Penyusutan |
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104.333 |
104.333 |
104.333 |
119.803 |
119.803 |
22 |
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23 |
Pajak per tahun |
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30% |
30% |
30% |
30% |
30% |
24 |
Data-data penjualan |
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25 |
% Kenaikan penjualan
per tahun |
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10% |
10% |
10% |
10% |
26 |
Penjualan/ Unit
(Satuan) |
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500 |
550 |
605 |
666 |
732 |
27 |
Harga/(unit,satuan)Rp. |
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650 |
715 |
787 |
865 |
952 |
28 |
Biaya variabel per
unit |
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121 |
121 |
121 |
121 |
121 |
29 |
Investasi Barang
Modal |
700.000 |
Tarif beban penyusutan dari dirjen
pajak |
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30 |
Gedung |
300.000 |
5,0% |
5,0% |
5,0% |
5,0% |
5,0% |
31 |
Kendaraan |
100.000 |
20,0% |
20,0% |
20,0% |
20,0% |
20,0% |
32 |
Mesin |
200.000 |
20,0% |
20,0% |
20,0% |
20,0% |
20,0% |
33 |
Peralatan |
100.000 |
33,3% |
33,3% |
33,3% |
33,3% |
33,3% |
34 |
Biaya Penyusutan |
Umur (Th) |
104.333 |
104.333 |
104.333 |
119.803 |
119.803 |
35 |
Gedung |
20 |
15.000 |
15.000 |
15.000 |
15.000 |
15.000 |
36 |
Kendaraan |
5 |
18.000 |
18.000 |
18.000 |
18.000 |
18.000 |
37 |
Mesin |
5 |
38.000 |
38.000 |
38.000 |
38.000 |
38.000 |
38 |
Peralatan |
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33.333 |
33.333 |
33.333 |
48.803 |
48.803 |
39 |
Skedul Pemb. Pinj
& Bunga |
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40 |
Saldo awal pinjaman (
1 ) |
80% |
560.000 |
522.050 |
398.965 |
218.892 |
- |
41 |
Arus Kas ( 2 ) |
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93.950 |
175.290 |
219.969 |
280.116 |
348.867 |
42 |
Bunga pinjaman x (1)
= ( 3 ) |
10,0% |
56.000 |
52.205 |
39.897 |
21.889 |
0 |
43 |
Pemb.pk pinjaman (2)
- (3) = (4) |
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37.950 |
123.085 |
180.073 |
218.892 |
0 |
44 |
S/o akhir pinjaman
(1) - (4) = (5) |
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522.050 |
398.965 |
218.892 |
0 |
0 |
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Tabel 2 |
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PERKIRAAN LABA/RUGI DAN ARUS DANA |
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N0 |
URAIAN |
O |
1 |
2 |
3 |
4 |
5 |
1 |
Volume Penjualan
(Rp.000) |
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325.000 |
393.250 |
475.833 |
575.757 |
696.666 |
2 |
Penjualan tunai |
80% |
260.000 |
314.600 |
380.666 |
460.606 |
557.333 |
3 |
Penjualan Kredit |
20% |
- |
78.650 |
95.167 |
115.151 |
139.333 |
4 |
Penerimaan Penjualan |
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260.000 |
393.250 |
475.833 |
575.757 |
696.666 |
5 |
Biaya |
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6 |
- Biaya operasi/variabel |
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60.500 |
66.550 |
73.205 |
80.526 |
88.578 |
7 |
- Biaya umum |
110.000 |
121.000 |
133.100 |
146.410 |
161.051 |
8 |
Laba kotor |
89.500 |
205.700 |
269.528 |
348.822 |
447.037 |
9 |
Penyusutan |
104.333 |
104.333 |
104.333 |
119.803 |
119.803 |
10 |
Laba sblm bunga &
pajak (Ebit) |
(14.833) |
101.367 |
165.194 |
229.018 |
327.234 |
11 |
Bunga |
56.000 |
52.205 |
39.897 |
21.889 |
- |
12 |
Laba sblm pajak (EBT) |
(70.833) |
49.162 |
125.298 |
207.129 |
327.234 |
13 |
Pajak |
(21.250) |
14.749 |
37.589 |
62.139 |
98.170 |
14 |
Laba bersih |
(49.583) |
34.413 |
87.708 |
144.990 |
229.064 |
15 |
Arus dana/kas |
(700.000) |
93.950 |
175.290 |
219.969 |
280.116 |
348.867 |
16 |
Arus dana dr
penjualan nilai sisa |
- |
0 |
0 |
0 |
0 |
20.000 |
17 |
Arus dana pemb. Brg
modal |
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(146.410) |
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18 |
Total arus dana |
(700.000) |
93.950 |
175.290 |
219.969 |
133.706 |
368.867 |
19 |
Saldo arus dana |
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(606.050) |
(430.760) |
(210.791) |
69.326 |
418.193 |
20 |
Titik Plg Pokok (BEP)
dlm Rp. |
332.168 |
334.074 |
327.753 |
334.949 |
321.765 |
21 |
Titik Plg Pokok (BEP)
dlm Unit |
511,0 |
467,2 |
416,7 |
387,2 |
338,1 |
22 |
Net Present Value (
NPV ) |
14.458 |
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23 |
Internal Rate Of
Return ( IRR ) |
10,75% |
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24 |
Benefit cost ratio (
B/C Ratio ) |
1,02 |
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25 |
Payback periode |
1,42 |
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Arus dana |
DF |
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0 |
Investasi semula |
(700.000) |
(700.000) |
29% |
PV |
30% |
PV |
1 |
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93.950 |
0,77519 |
72.829,46 |
0,76923 |
72.269 |
2 |
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175.290,00 |
0,60093 |
105.336,22 |
0,59172 |
103.722 |
3 |
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10,75% |
219.969,25 |
0,46583 |
102.469,08 |
0,45517 |
100.123 |
4 |
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133.706,28 |
0,36111 |
48.282,86 |
0,35013 |
46.814 |
5 |
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368.867,12 |
0,27993 |
103.257,45 |
0,26933 |
99.347 |
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432.175,06 |
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422.274,60 |
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(700.000) |
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(700.000) |
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NPV |
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(267.824,94) |
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(277.725,40) |
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IRR |
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1,95% |
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