Analisa Ekonomi

INDEX HARGA
No (Xi) Indeks (Yi)

1 1987 324
2 1988 343
3 1989 355
4 1990 356
5 1991 361.3
6 1992 358.2
7 1993 359.2
8 1994 368.1
9 1995 381.1
10 1996 381.7
11 1997 386.5
12 1998 389.5
13 1999 390.6
14 2000 394.1
15 2001 394.3
16 2002 395.6
17 2003 402
18 2004 444.2
19 2005 468.2
20 2006 499.6
21 2007 525.4
22 2008 575.4
23 2009 521.9
24 2010 550.8
25 2011 585.7
26 2012 584.6
27 2013 567.3
28 2014 576.1
29 2015 556.8
www.chemengonline.com/pci
Dari regresi linier diperioleh nilai Index berikut:

Tahun Index Pra rancangan pabrik tahun
2016 589.048 Pabrik didirikan tahun
2017 598.926 Pabrik beroperasi tahun
2018 608.804
2019 618.682
2022 648.316
Harga alat pada tahun akan didirikan (metode Index) :

EX = ( NX / NY ) * EY
Dimana :
EX = Harga tahun pembelian
EY = Harga tahun referensi
NX = Indeks harga pada tahun pembelian
NY = Indeks harga pada tahun referensi
Jika kapasitas alat tidak ada di referensi, maka harga alat dihitung menggunakan metode six tenths factor :
Eb = Ea.(Cb/Ca)^0.6
Dimana :
Ea = Harga alat a
Eb = Harga alat b
Ca = kapasitas alat a
Cb = kapasitas alat b
Kurs Dollar 2018 $ 1 = Rp14,400.00
HARGA ALAT
Harga-harga Alat-Alat dilihat dari www.matche.com
1. Alat Proses
NY
Nama Alat Kode Alat Jumlah
2014
Tangki molase T-01 1 576.10
Reaktor R-01 1 576.10
Fermentor R-02 1 576.10
Tangki Penampung Reaktor T-01 1 576.10
Tangki penampung Fermemtor T-02 1 576.10
Tangki penyimpanan Etanol T-03 1 576.10
Tangki penyimpanan NPK T-04 1 576.10
Tangki penyimpanan Urea T-05 1 576.10
Tangki penyimpanan H2SO4 T-06 1 576.10
Tangki penyimpanan Saccharomyces T-07 1 576.10
Filter Press 01 FP-01 1 576.10
Filter Press 02 FP-02 1 576.10
pompa 01 p-01 1 576.10
pompa 02 p-02 1 576.10
pompa 03 p-03 1 576.10
pompa 04 p-04 1 576.10
Kolom
H-01 1 576.10
Destilasi
Kondensor' H-02 1 576.10
Reboiler R-01 1 576.10
Cooler C-01 1 576.10
pompa 05 p-05 1 576.10
pompa 06 p-06 1 576.10
pompa 07 p-07 1 576.10
pompa 08 p-08 1 576.10
pompa 09 p-09 1 576.10
Bak penampumg cake 01 BP-01 1 576.10
Bak penampumg cake 02 BP-02 1 576.10
Heater H-01 1 576.10
Total 28
2. Alat Utilitas
NY
Nama Alat Kode Alat Jumlah
2014
Pompa PU-01 1 576.10
Pompa PU-02 1 576.10
Pompa PU-03 1 576.10
Pompa PU-04 1 576.10
Pompa PU-05 1 576.10
Pompa PU-06 1 576.10
Pompa PU-07 1 576.10
Pompa PU-08 1 576.10
Pompa PU-09 1 576.10
Pompa PU-10 1 576.10
Pompa PU-11 1 576.10
Pompa PU-12 1 576.10
Pompa PU-13 1 576.10
Pompa PU-14 1 576.10
Pompa PU-15 1 576.10
Pompa PU-16 1 576.10
Pompa PU-17 1 576.10
Flokulator FL-01 1 576.10
Cooling Tower (Fan) CTU 1 576.10
Blower (Boiler) BWU-01 1 576.10
Deaerator DE-01 1 576.10
Kompresor KU-01 1 576.10
Total 22
Tahun Vs Indeks
700
600
f(x) = 9.8779802956x - 19324.5902955665
500 R² = 0.8862486254
400
300
200
100
0
1985 1990 1995 2000 2005 2010 2015 2020
y= 9.878 x - 19325
Pra rancangan pabrik tahun = 2018

Pabrik didirikan tahun = 2022
Pabrik beroperasi tahun = 2023
nakan metode six tenths factor :
NX EY EX
2022 2014 2022
648.32 $ 40,000 $ 45,014 stainless 316
648.32 $ 488,200 $ 549,397 Carbon steel
648.32 $ 124,800 $ 140,444 Carbon steel
648.32 $ 52,100 $ 58,631 Carbon steel
648.32 $ 238,300 $ 268,172 stainless 304
648.32 $ 76,000 $ 85,527 Carbon steel
648.32 $ 700 $ 787.747 Carbon steel
648.32 $ 700 $ 788 Stainless 316
648.32 $ 1,900 $ 2,138 Carbon steel
648.32 $ 1,100 $ 1,238 Carbon steel
648.32 $ 65,900 $ 74,161 carbon steel
648.32 $ 6,300 $ 7,090 Carbon steel
648.32 $ 5,600 $ 6,302 cast iron API-610
648.32 $ 15,000 $ 16,880 Sttainless 304
648.32 $ 15,000 $ 16,880 Sttainless 304
648.32 $ 15,000 $ 16,880 Sttainless 304
648.32 $ 128,600 $ 144,720 Carbon steel
648.32 $ 334,800 $ 376,768 Carbon steel
648.32 $ 25,100 $ 28,246 Carbon steel
648.32 $ 41,700 $ 46,927 Carbon steel
648.32 $ 15,000 $ 16,880 Sttainless 304
648.32 $ 2,500 $ 2,813 Carbon steel
648.32 $ 1,000 $ 1,125 Carbon steel
648.32 $ 11,300 $ 12,716 stainless 316
648.32 $ 13,200 $ 14,855 stainless 304
648.32 $ 23,900 $ 26,896 stainless 304
648.32 $ 23,900 $ 26,896 stainless 304
648.32 $ 427,900 $ 481,539 stainless 304
$ 2,470,713
NX EY EX
2022 2014 2022
648.32 $ 24,100 $ 27,121
648.32 $ 1,500 $ 1,688
648.32 $ 1,500 $ 1,688
648.32 $ 1,500 $ 1,688
648.32 $ 1,500 $ 1,688
648.32 $ 6,900 $ 7,765
648.32 $ 1,500 $ 1,688
648.32 $ 25,900 $ 29,147
648.32 $ 25,900 $ 29,147
648.32 $ 84,400 $ 94,980
648.32 $ 1,300 $ 1,463
648.32 $ 15,800 $ 17,781
648.32 $ 19,600 $ 22,057
648.32 $ 16,500 $ 18,568
648.32 $ 16,500 $ 18,568
648.32 $ 91,400 $ 102,857
648.32 $ 23,800 $ 26,783
648.32 $ 23,800 $ 26,783
648.32 $ 584,600 $ 657,882
648.32 $ 14,000 $ 15,755
648.32 $ 136,000 $ 153,048
648.32 $ 27,900 $ 31,397
Carbon airon api,hori ansi,mechanical seal
carbon steel
carbon steel
$ 1,289,542
2015 2020
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
mechanical seal
BIAYA TENAGA KERJA
Jabatan Jumlah Gaji 1 orang/bln (Rp)
Direktur Utama 1 40,000,000
Direktur Teknik dan Produksi 1 35,000,000

Direktur Keuangan dan Umu 1 35,000,000
Kepala Bagian Umum 1 25,000,000
Kepala Bagian Pemasaran 1 25,000,000
Kepala Bagian Keuangan 1 20,000,000
Kepala Bagian Teknik 1 25,000,000
Kepala Bagian Produksi 1 25,000,000
Kepala Bagian R & D 1 25,000,000
Kepala Seksi Personalia 1 10,000,000
Kepala Seksi Humas 1 10,000,000
Kepala Seksi Keamanan 1 9,500,000
Kepala Seksi Pembelian 1 9,500,000
Kepala Seksi Pemasaran 1 9,500,000
Kepala Seksi Administrasi 1 9,500,000
Kepala Seksi Keuangan 1 9,500,000
Kepala Seksi Proses 1 9,500,000
Kepala Seksi Pengendalian 1 9,500,000
Kepala Seksi Laboratorium 1 9,500,000
Kepala Seksi Pemeliharaan 1 9,500,000
Kepala Seksi Utilitas 1 9,500,000
Kepala Seksi Pengembangan 1 9,500,000
Kepala Seksi Penelitian 1 9,500,000
Staff Ahli 1 10,000,000
Sekretaris 1 6,000,000
Karyawan Personalia 2 6,000,000
Karyawan Humas 1 6,000,000
Karyawan Keamanan 7 6,000,000
Karyawan Pembelian 2 6,000,000
Karyawan Pemasaran 1 6,000,000
Karyawan Administrasi 3 6,000,000
Karyawan Keuangan 2 6,000,000
Karyawan Proses (Operator) 15 6,000,000
Karyawan Pengendalian 2 6,000,000
Karyawan Laboratorium 2 6,000,000
Karyawan Pemeliharaan 4 6,000,000
Karyawan Utilitas (Operator) 10 6,000,000
Karyawan K3 2 6,000,000
Karyawan Litbang 2 6,000,000
Karyawan Pemadam Kebakar 6 6,000,000
Medis 1 10,000,000
Paramedis 4 5,000,000
Sopir 4 3,500,000
Cleaning Service 5 2,000,000
Total 100
total gaji/bulan
total gaji/tahun
Operator dihitung berdasarkan tabel 21 P-198 Peters and Timmerhaus

Operator produksi :
Nama Alat ∑Unit Orang/Unit.Shift
Reaktor, Batch 1 1
Reaktor, Continous 1 0.5
Total
© Jumlah operator untuk alat proses = 0,5x 3 Shift(ato 4 regu) =

=
© Operator utilitas menggunakan 0,5 x Operator Produksi =
© Keseluruhan operator/Shift = 2 orang operator produksi + 1orang operator utilitas

= 3
© Gaji Operator/Bulan = Rp 5,000,000.00
= Rp. 5.000.000,00 x 3 Orang
© Total gaji tenaga kerja/Bulan = Rp 15,000,000
= Rp 140,000,000.00
© Labor = Rp 140,000,000.00
= Rp 1,680,000,000.00
Total gaji (Rp)
40,000,000
35,000,000
35,000,000
25,000,000
25,000,000
20,000,000
25,000,000
25,000,000
25,000,000
10,000,000
10,000,000
9,500,000
9,500,000
9,500,000
9,500,000
9,500,000
9,500,000
9,500,000
9,500,000
9,500,000
9,500,000
9,500,000
9,500,000
10,000,000
6,000,000
12,000,000
6,000,000
42,000,000
12,000,000
6,000,000
18,000,000
12,000,000
90,000,000
12,000,000
12,000,000
24,000,000
60,000,000
12,000,000
12,000,000
36,000,000
10,000,000
20,000,000
14,000,000
10,000,000
825,000,000
= Rp 825,000,000
= Rp 9,900,000,000
Labor
Labor yang dimaksud adalah tenaga kerja yang langsung berhubungan deng
Orang/shift Jabatan
1 Direktur produksi
1 Kepala bagian produksi
Kepala bagian teknik
Kepala Seksi
Total
2.00
8
2
1
ator produksi + 1orang operator utilitas

Orang
/ bulan
0,00 x 3 Orang
/ bulan /orang
/ bulan/orang
x 12 Bulan
Pertahun
No Jabatan
1 Direktur Utama
Direktur Teknik dan Produksi

2
3 Direktur Keuangan dan Umum
4 Staff Ahli
5 Ka. Bag. Proses
6 Ka. Bag. Utilitas
7 Ka. Bag. Pemasaran dan Keuangan
8 Ka. Bag. Administrasi dan Umum
9 Ka. Bag. Litbang
10 Ka. Bag. Humas dan Keamanan
11 Ka. Bag. K3
12 Ka. Bag. Pemeliharaan,Listrik, dan Instrumentasi
13 Ka. Sek. UPL
14 Ka. Sek. Proses

15 Ka. Sek. Bahan Baku dan Produk
16 Ka. Sek. Pemeliharaan
17 Ka. Sek. Listrik dan Instrumentasi
18 Ka. Sek. Laboratorium
19 Ka. Sek. Keuangan
20 Ka. Sek. Pemasaran
21 Ka. Sek. Personalia
22 Ka. Sek. Humas
23 Ka. Sek. Keamanan
24 Ka. Sek. K3
25 Karyawan Personalia
26 Karyawan Humas
27 Karyawan Litbang
28 Karyawan Pembelian
29 Karyawan Pemasaran
30 Karyawan Administrasi
31 Karyawan Kas/Anggaran
32 Karyawan Proses
33 Karyawan Pengendalian
34 Karyawan Laboratorium
35 Karyawan Pemeliharaan
36 Karyawan Utilitas
37 Karyawan K3
38 Karyawan Keamanan
39 Sekretaris
40 Dokter
41 Perawat
42 Supir
43 Cleaning Service
Total
dalah tenaga kerja yang langsung berhubungan dengan produksi.

Jumlah Gaji, Rp/Bulan Total, Rp/Bulan
1 Rp 40,000,000.00 Rp 40,000,000.00
1 Rp 20,000,000.00 Rp 20,000,000.00
1 Rp 20,000,000.00 Rp 20,000,000.00
3 Rp 15,000,000.00 Rp 45,000,000.00
Rp 125,000,000.00
17 org
Rp 85,000,000.00
Gaji per Bulan
Rp 40,000,000
Rp 30,000,000
Rp 30,000,000
Rp 15,000,000
Rp 20,000,000
Rp 20,000,000
Rp 20,000,000
Rp 20,000,000
Rp 20,000,000
Rp 20,000,000
Rp 20,000,000
Rp 20,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 10,000,000
Rp 8,000,000
Rp 8,000,000
Rp 8,000,000
Rp 8,000,000
Rp 8,000,000
Rp 8,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp 5,000,000
Rp 7,000,000
Rp 8,500,000
Rp 4,500,000
Rp 3,600,000
Rp 3,600,000
Rp 605,200,000
LUAS TANAH DAN BANGUNAN
No. lokasi panjang, m lebar, m luas, m2
m m m²
1 Area Proses 170 160 27200 .
2 Area Utilitas 55 55 3025 .
3 Bengkel 20 20 400 .
5 Gudang Peralatan 35 20 700 .
6 Kantin 10 10 100 .
7 Kantor Teknik dan Produksi 25 25 625 .
8 Kantor Utama 50 30 1500 .
9 Laboratorium 25 20 500 .
10 Parkir Utama 40 20 800 .
11 Parkir Truk 30 30 900 .
12 Perpustakaan 10 10 100 .
13 Poliklinik 15 15 225 .
14 Pos Keamanan 6 6 36 .
15 Control Room 20 20 400 .
16 Control Utilitas 25 20 500 .
17 Area Rumah Dinas 50 30 1500 .
18 Area Mess 40 35 1400 .
19 Masjid 15 10 150 .
20 Unit Pemadam Kebakaran 20 15 300 .
21 Unit Pengolahan Limbah 35 35 1225 .
22 Taman 20 15 300 .
23 Jalan 900 6 5400 .
4 Daerah Perluasan 70 55 3850 .
Luas Tanah 51136 .
Luas Bangunan 41586 .
Total 407 92722
BIAYA KEBUTUHAN PROSES
Kebutuhan
Bahan Harga satuan (Rp)
Kg/jam kg/tahun
Asam Sulfat 98% 240.2251 1,729,620.6171 Rp 5,970
Molase 15,000.0000 108,000,000.0000 Rp 15,000
saccarhomicess cereviciae 291.1700 Rp 25,000
UREA 232.9360 2,096,424.0135 Rp 5,000
NPK 232.9360 1,677,139.2108 Rp 8,300
BIAYA KEBUTUHAN UTILITAS

Kebutuhan/thn
Bahan Harga satuan (Rp)
kg/jam kg/th
Alum 0.6808 5,392.2610 2,880
Cl2 0.0947 749.9600 12,960
NaCl 141.7834 1,122,924.2684 1,440
N2H4 0.6390 5,060.5048 14,400
Fuel Oil 754.2979 5,974,039.2917 5,900
Solar (kg) 344.1391 2,725,581.7677 5,150
Listrik (kWh) 1,202.7365 9,525,672.8376 1,467
Total 2,444.3713 19,359,420.8913 44,197
Biaya (Rp) Densitas Asam Sulfat
Rp/jam Rp/th Densitas Batu Kapur
Rp 10,325,835,084 Rp 10,325,835,084
Rp 1,620,000,000,000 Rp 1,620,000,000,000
Rp 52,410,600,338 Rp 52,410,600,338
Rp 8,385,696,054 Rp 8,385,696,054
Rp 13,920,255,450 Rp 13,920,255,450
Biaya (Rp)
Rp/jam Rp/th
1,960.8222 15,529,711.7255
1,227.2073 9,719,481.6037
204,168.0488 1,617,010,946.5348
9,200.9178 72,871,269.0260
4,450,357.5531 35,246,831,820.9051
1,772,316.4272 14,036,746,103.7334
1,764,414.4006 13,974,162,052.7969
8,203,645.3771 64,972,871,386.3253
= 1,837.0000 kg/m3
= 0.00 kg/m3
EVALUASI EKONOMI
(Berdasar Aries and Newton, 1955)

Evaluasi ekonomi meliputi :
A. Modal, yang terdiri dari :
1. Modal Tetap (Fixed Capital Investment)
2. Modal Kerja (Working Capital Investment)
B. Biaya Produksi, yang terdiri dari :
1. Manufacuring Cosr (MC), terdiri dari
a. Biaya Produksi Langsung (Direct Manufacturing Cost)
b. Biaya Produksi Tak Langsung (Indirect Manufacturing Cost)
c. Biaya produksi Tetap (Fixed Manufacturing Cost)
2. General Expense (GE)
C. Analisa Keuntungan
D. Analisa Kelayakan, yang terdiri dari :
1. Percent Return on Investment (ROI)
2. Pay Out Time (POT)
3. Break Event Point (BEP)
4. Shut Down Point (SDP)
5. Discounted Cash Flow Rate (DCFR)
Asumsi yang dipakai dalam evaluasi ekonomi :

1. Umur alat =
2. Upah Tenaga Asing/jam =
3. Upah Tenaga Indonesia/jam =
4. Komposisi jumlah buruh
Tenaga Indonesia =
Tenaga Asing =
5. Perbandingan keahlian pekerja (Asing : Indonesia = 1 : 2)
6. Waktu operasi dalam setahun =
=
7. Kurs Rupiah terhadap US Dollar 1 $ =
A. FIXED CAPITAL INVESTMENT

Pengeluaran yang diperlukan untuk mendirikan fasilitas-fasilitas produktif.
1. Purchased Equipment Cost (PEC)

Harga pembelian alat proses dari tempat pembelian
a. Alat proses =
b. Alat Utilitas =
Total PEC =
=
2. Delivered Equipment Cost ( DEC )
Biaya pengangkutan (15% PEC)=
Biaya adiministrasi & pajak (10% PEC)=
3. Instalation Cost ( Biaya pemasangan )

Besarnya instalasi adalah 43 % dari purchased Equipment Cost (PEC)
Material =
=
=
Labor =
=
Tenaga Asing =
Tenaga Indonesia =
Total Biaya Instalasi =

=
4. Piping Cost ( biaya pemipaan )

Sistem =
Besarnya =
Material =
=
Labor =
=
Tenaga Asing =
Tenaga Indonesia =
=
Total Biaya Pemipaan =
=
5. Instrumentation Cost ( Biaya Instrumentasi )

Instrumentasi (instrumentation, 30 % PEC)
Material =
=
Labor =
=
Tenaga Asing =
Tenaga Indonesia =
=
Total Biaya Instrumentasi =
=
6. Insulation Cost ( Biaya Isolasi )

Insulasi (insulation, 8% PEC)
Material =
=
Labor =
=
Tenaga Asing =
Tenaga Indonesia =
=
Total Biaya Insulasi =
=
7. Electrical Cost ( Biaya Listrik )

Listrik (10-15 % PEC)
Total Biaya Electrical di ambil =
=
8. Building Cost ( Biaya bangunan )

Luas bangunan =
Harga bangunan =
Total biaya bangunan =
=
9. Land & Yard Improvement (tanah dan perluasan lahan)

Luas tanah =
harga tanah =
Total harga tanah =
Dari data-data diatas didapatkan Physical Plant Cost / PPC :

No Jenis
1 Purchased Equipment cost
2 Delivered Equipment Cost
3 Instalasi cost
4 Pemipaan
5 Instrumentasi
6 Insulasi
7 Listrik
8 Bangunan
9 Land & Yard Improvement
Total
10. Engineering and constrution

Untuk PPC More than US$ 5000000, Engineering and Construction 20 % PPC
=
=
DPC ( Direct Plant Cost ) =

=
=
No Tipe of Capital Investment

1 Engineering and Construstion
DPC
11. Contractor's fee ( 4-10 % DPC)

Contractor's fee =
=
12. Contingency ( Low = 10 % DPC)

Contigency =
=
Fixed Capital Investment (FCI)

No Fixed Capital
1 Direct Plant Cost
2 Cotractor's fee
3 Contingency
Jumlah
Total Fixed Capital Investment (FCI) =

=
B. MANUFACTURING COST
Biaya yang dikeluarkan untuk pembuatan suatu produk (per tahun).
1. Direct Manufacturing Cost ( DMC )
Merupakan pengeluaran langsung dalam pembuatan suatu produk
a. Raw Material
Bahan Baku
Asam Sulfat 98%
Kebutuhan =
=
Densitas =
Kebutuhan liter/tahun=
Harga =
=
=
=
Batu Kapur
Kebutuhan =
=
Harga =
=
=
=
Total Raw Material =

=
=
b. Tenaga Kerja
Total biaya tenaga kerja =

=
c. Supervisor (10 - 25 % labor cost)

biaya Supervisor =
=
=
d. Maintenance {simple, light use = 2 - 4 % FCI ( fixed capital investment)}

Maintenance =
=
e. Plant Supplies ( 15 % Maintenance)

Plant Supplies =
Plant Supplies =
f. Royalties and Patents (1 - 5 % sales price)

Penjualan Produk :
Kalsium Sulfat Dihidrat (Gipsum)
Kapasitas =
Produksi =
Harga =
=
=
=
Penjualan Produk =
Royalties and Patents =

=
g. Utilitas
Biaya Kebutuhan Utilitas =
Total Direct Manufacturing Cost (DMC) =

=
=
No Tipe of Expenses
1 Raw Material
2 Labor
3 Supervision
4 Maintenance
5 Plant Supplies
6 Royalty and Patents
7 Utilities
Direct Manufacturing Cost (DMC)
2. Indirect Manufacturing Cost (IMC)

Merupakan pengeluaran tidak langsung akibat dari pembuatan suatu produk
a. Payroll Overhead (15 - 20% labor cost)

Pengeluaran perusahaan untuk : pensiun, liburan yang dibayar perusahaan, asuransi,
cacat jasmani akibat kerja, keamanan dan sebagainya
Payroll Overhead =
=
b. Laboratory (10 - 20% labor cost)

Laboratory dibutuhkan untuk menjamin quality control, karenannya biaya tergantung dari produk
Laboratory =
=
c. Plant Overhead (50 - 100% labor cost)

Biaya untuk service yang tidak langsung berhubungan dengan unit produksi.
Termasuk didalamnya adalah : Biaya kesehatan, fasilitas rekreasi, pembelian
(purchasing), pergudangan, dan engineering.
Plant Overhead =
=
d. Packaging and Shipping (5% sales price)

Biaya container untuk packaging tergantung dari sifat-sifat fisis dan chemis produk juga nilainy
Packaging and Shipping =
=
Total Indirect Manufactoring Cost (IMC) =

=
No Tipe of Expenses
1 Payroll Overhead
2 Laboratory
3 Plant Overhead
4 Packaging and Shipping
Indirect Manufacturing Cost (IMC)
3. Fixed Manufacturing Cost (FMC)

Merupakan pengeluaran yang berkaitan dengan inisial fixed capital investmen dan
harganya tetap tidak tergantung waktu maupun tingkat produksi
a. Depreciation (8 -10 % FCI)

Depreciation =
=
b. Property Taxes (1 - 2 % FCI)

Property Taxes =
c. Insurance (1 % FCI)
Insurance =
=
Total Fixed Manufactoring Cost (FMC) =

=
No Tipe of Expenses
1 Depreciation
2 Property taxes
3 Insurance
Fixed Manufacturing Cost (FMC)
Total Manufacturing Cost (MC) =

=
No Tipe of Expenses
1 Direct Manufacturing Cost (DMC)
2 Indirect Manufacturing Cost (IMC)
3 Fixed Manufacturing Cost (FMC)
Manufacturing Cost (MC)
C. WORKING CAPITAL
Modal yang dibutuhkan untuk menjalankan pabrik secara normal
1. Raw Material Inventory
Persediaan bahan baku untuk untuk kebutuhan produksi (3 bulan)
Raw Material Inventory =
=
=
2. Inproses Inventory
Persediaan bahan baku dalam proses untuk satu hari proses dengan harga 50 % manufacturing cost.
Inproses Inventory =
=
3. Product Inventory
Biaya penyimpanan produk sebelum dikirim ke konsumen (7 hari)
Produk Inventory =
=
4. Extended Credit
Modal untuk biaya pengiriman produk sampai ke konsumen (7 hari)
Extended Credit =
=
5. Available Cash
Dana untuk pembayaran gaji, jasa dan material (3 bulan)
Available Cash =
=
=
Total Working Capital (WC) =

=
No Tipe of Expenses
1 Raw Material Inventory
2 Inproses Onventory
3 Product Inventory
4 Extended Credit
5 Available Cash
Working Capital (WC)
D. GENERAL EXPENSE
yaitu macam-macam pengeluaran yang berkaitan dengan fungsi-fungsi perusahaan yang tidak termasuk manufact
a. Administration
biaya admiistrasi penggajian, audit (3-6% MC)
=
=
b. Sales Expense
Penjualan, distribusi, advertising (5 - 22% MC)
=
=
c. Research
Riset atau litbang (3,5-8%) MC karena Industrial Chemical)
=
=
d. Finance
Biaya untuk membayar bunga pinjaman bank atau deviden para pemegang saham (2-4% FCI+WCI)
Finance =
=
=
Total General Expanse =

=
No Tipe of Expenses
1 Administration
2 Sales Expense
3 Research
4 Finance
General Expenses(GE)
Total Production Cost =

=
=
Tipe of Expenses
General Expenses(GE)
Total Production Cost (TPC)
E. ANALISA KEUNTUNGAN
Total penjualan =
Total Production cost =

Keuntungan sebelum pajak =
Pajak (50-52 % dari keuntungan) =
Keuntungan setelah pajak =
F.ANALISA KELAYAKAN
1. Return on Investment ( ROI )
a. ROI Sebelum Pajak ( Industrial Chemical 11 - 44 % )
ROI b =
ROI b =
b. ROI Sesudah Pajak

ROI a =
ROI a =
2. Pay Out Time ( POT )

a. POT Sebelum Pajak ( Industrial Chemical min 2 th / High Risk- 5 th/low Risk )
POT b =
POT b =
b. POT Sesudah Pajak

POT a =
POT a =
3. Break Even Point ( BEP )

BEP =
Fa =
Ra =
Sa =
Va =
a. Fa ( Fixed Cost )
Depresiasi =
Proerty Taxes =
Asuransi =
TOTAL Nilai Fa =
b. Ra ( Regulated Cost )
Gaji Karyawan =
Payroll Overhead =
Supervision =
Plant Overhead =
Laboratorium =
General Expense =
Maintenance =
Plant Supplies =
TOTAL Nilai Ra =
c. Va ( Variabel Cost )
Raw Material =
Packaging and Shipping =
Utilities =
Royalty & Patent =
TOTAL Nilai Va =
d. Sa ( Sales ) =
maka, BEP =
4. Shut Down Point ( SDP )

SDP =
5. Discounted Cash Flow Rate

Umur Pabrik (n) =
Salvage Value =
=
Cash Flow =
=
Working Capital =
Fixed Capital Investment =
Discounted cash flow rate dihitung dengan cara trial & error
R=
R=
S=
Dari hasil trial& error diatas, diperoleh :

R =
S =
i =
Interest (i) =
Kriteria
ROI sebelum pajak
ROI setelah pajak
POT sebelum pajak

POT setelah pajak
BEP
SDP
DCF
cturing Cost)
anufacturing Cost)
10 tahun
$20.00
Rp 15,000.00
95%
5%
onesia = 1 : 2)
330 hari
7920 jam
Rp 14,400
silitas produktif.
$ 2,470,713.03
$ 1,289,542.27
$ 3,760,255.31
Rp 54,147,676,422
$ 564,038.30
$ 376,025.53
$ 940,063.83
Rp 13,536,919,105
(aries newton, P.77 tabel 16, Total installation)

Equipment Cost (PEC)
19 % x PEC (aries newton, P.77 tabel 16, Total installation)
$ 714,448.51
10288058520.1291
24 % PEC (aries newton, P.77 tabel 16, Total installation)
$ 902,461.27
$ 45,123.06
1286007315.01614
$ 89,306.06
$ 848,877.64
12223837952.2061
(aries newton, P.78)

Fluid
36 % x PEC
15 % PEC (Karna Solid-Fluid, Aries Newton table 17 hal 78)
$ 564,038.30
21 % PEC (Karna Solid-Fluid, Aries Newton table 17 hal 78)
$ 789,653.61
$ 39,482.68
1125256400.63912
$ 78,142.81
$ 681,663.78
Rp 9,815,958,466.33
(aries newton, P.97 Tabel 19, extensive controls)
9% x PEC (aries newton, P.97 Tabel 19, extensive controls)

$ 338,422.98
21% PEC (aries newton, P.97 Tabel 19, extensive controls)
$ 789,653.61
$ 39,482.68
Rp 1,125,256,400.64
$ 78,142.81
$ 456,048.46
6567097881.02321
(aries newton, P.98, Table 21, Insulation)
3 % x PEC (aries newton, P.98, Table 21, Insulation)

$ 112,807.66
5 % x PEC (aries newton, P.98, Table 21, Insulation)
$ 188,012.77
$ 9,400.64
Rp 267,918,190.63
$ 18,605.43
$ 140,813.73
2027717674.33466
(aries newton, P.102)
10 % PEC
$ 376,025.53
Rp 5,414,767,642.17
41586 m2
1000000 /m2
Rp 41,586,000,000.00
$ 2,887,916.67
asan lahan)
51136 m2
4000000 /m2
204544000000
$ 14,204,444.44
Biaya (Rp) Biaya ($)

Rp 54,147,676,422 $ 3,760,255
Rp 13,536,919,105 $ 940,064
Rp 12,223,837,952 $ 848,878
Rp 9,815,958,466 $ 681,664
Rp 6,567,097,881 $ 456,048
Rp 2,027,717,674 $ 140,814
Rp 5,414,767,642 $ 376,026
Rp 41,586,000,000 $ 2,887,917
Rp 204,544,000,000 $ 14,204,444
Rp349,863,975,143 $ 24,296,109
(aris newton, Table 4. P. 4)

neering and Construction 20 % PPC
$ 4,859,221.88
Rp 69,972,795,028.65
PPC + Engineering and contruction

$ 29,155,331.26
419836770171.875

69972795028.6459 Rp 4,859,222
419836770171.875 Rp 29,155,331
(aris newton, P. 4)
$ 2,332,426.50 (diambil 4%)
Rp 33,586,941,613.75
(aris newton, Table 5. P. 4, Low)

$ 2,915,533.13 (diambil 10%)
Rp 41,983,677,017.19
Biaya (Rp) Biaya, $

419836770171.875 Rp 29,155,331
33586941613.75 Rp 2,332,427
41983677017.1875 Rp 2,915,533
495407388802.813 Rp 34,403,291
$ 34,403,290.89
Rp 495,407,388,802.8130
u produk (per tahun).
mbuatan suatu produk

240.2251 Kg/jam
1,902,582.6789 Kg/th
1,837.0 Kg/m3
1,035,701.0 Liter/tahun
$ 414.56 /ton
$ 0.41 /Kg
$ 788,734.68
11357779324.997 /th
15,000.0000 Kg/jam
118,800,000.0000 Kg/th
$ 62.00 /Ton
$ 0.06 /Kg
$ 7,365,600.00
106064640000 /th
117422419324.997 /th
$ 8,154,334.68 /th
Rp 326,173,387 /1 hr
(aries & newton P.159)

Rp 9,900,000,000.00
$ 687,500.00

24%*labor
990000000
$ 68,750.00
CI ( fixed capital investment)} (aries & newton P.164, table 38)

2% * Fixed Capital
Rp 9,908,147,776
$ 688,065.82

15% * Maintenance cost
Rp 1,486,222,166.41
$ 103,209.87
500000 Ton/thun
500000000 kg/tahun
$ 406.30 /MT
$ 0.406 /Kg
$ 203,150,000.00 /thn
Rp 2,925,360,000,000.00 /thn
Rp 10,325,835,084
Rp 1,620,000,000,000
Rp 1,630,325,835,084
Rp 1,295,034,164,916
Rp 2,925,360,000,000 /thn
$ 203,150,000 /thn
Rp 29,253,600,000.00 (diambil 1%)

$ 914,175,000.00
Rp 64,972,871,386.33
$ 4,512,004.96
Rp 233,933,260,653.79
$ 16,245,365.32
$ 49,228.3798 / hari

Rp 117,422,419,325 Rp 8,154,335
Rp 9,900,000,000 Rp 687,500
Rp 990,000,000 Rp 68,750
Rp 9,908,147,776 Rp 688,066
Rp 1,486,222,166 Rp 103,210
Rp 29,253,600,000 Rp 2,031,500
Rp 64,972,871,386 Rp 4,512,005
Rp 233,933,260,654 Rp 16,245,365
bat dari pembuatan suatu produk

iburan yang dibayar perusahaan, asuransi,
sebagainya
1485000000 (diambil 15%)
$ 103,125.00

uality control, karenannya biaya tergantung dari produk yang dihasilkan
990000000 (diambil 10%)
$ 68,750.00

g berhubungan dengan unit produksi.
esehatan, fasilitas rekreasi, pembelian
8415000000 (diambil 50%)

$ 584,375.00

tung dari sifat-sifat fisis dan chemis produk juga nilainya.
146268000000
$ 10,157,500.00
157158000000
$ 10,913,750.00

Rp 1,485,000,000 Rp 103,125
Rp 990,000,000 Rp 68,750
Rp 8,415,000,000 Rp 584,375
Rp 146,268,000,000 Rp 10,157,500
Rp 157,158,000,000 Rp 10,913,750
ngan inisial fixed capital investmen dan

pun tingkat produksi

Rp 42,109,628,048.24 (diambil 8%)
$ 2,924,279.73

9908147776.05626 (diambil 2%)
$ 688,065.82

4954073888.02813 (diambil 1%)
$ 344,032.91
56971849712.3235
$ 3,956,378.45

Rp 42,109,628,048 Rp 2,924,280
Rp 9,908,147,776 Rp 688,066
Rp 4,954,073,888 Rp 344,033
Rp 56,971,849,712 Rp 3,956,378
448063110366.111
$ 31,115,493.78

Rp 233,933,260,654 Rp 16,245,365
Rp 157,158,000,000 Rp 10,913,750
Rp 56,971,849,712 Rp 3,956,378
Rp 448,063,110,366 Rp 31,115,494
(aries & newton P.12-13)

brik secara normal
han produksi (3 bulan)

(7/330) x Total Raw Material
Rp 32,024,296,179.54
$ 2,223,909.46
satu hari proses dengan harga 50 % manufacturing cost.

(1/330) x (50%*Total Manufacturing Cost)
Rp 61,099,515,050
$ 4,243,021.88
ke konsumen (7 hari)
(7/330) x Total Manufacturing Cost
Rp 122,199,030,099.85
$ 8,486,043.76
mpai ke konsumen (7 hari)

(7/330) x Penjualan Produk
Rp 797,825,454,545.46
$ 55,404,545.45
terial (3 bulan)
(30/330) x Total Manufacturing Cost
Rp 122,199,030,099.85
$ 8,486,043.76
1135347325974.62
$ 78,843,564.30

Rp 32,024,296,180 Rp 2,223,909
Rp 61,099,515,050 Rp 4,243,022
Rp 122,199,030,100 Rp 8,486,044
Rp 797,825,454,545 Rp 55,404,545
Rp 122,199,030,100 Rp 8,486,044
Rp 1,135,347,325,975 Rp 78,843,564
fungsi-fungsi perusahaan yang tidak termasuk manufacturing cost.

Rp 13,441,893,310.98 (diambil 3%)
$ 933,464.81
Rp 22,403,155,518.31 (diambil 5%)

$ 1,555,774.69

strial Chemical)
Rp 15,682,208,862.81 (diambil 3,5%)
$ 1,089,042.28

k atau deviden para pemegang saham (2-4% FCI+WCI).
2% * Capital Investment (diambil 2%)
Rp 65,230,188,591.10
$ 4,529,874.21
116757446283.2
$ 8,108,155.99

Rp 13,441,893,311 Rp 933,465
Rp 22,403,155,518 Rp 1,555,775
Rp 15,682,208,863 Rp 1,089,042
Rp 65,230,188,591 Rp 4,529,874
Rp 116,757,446,283 Rp 8,108,156
Manufacturing Cost + General Expense

564820556649.311
$ 39,223,649.77

Rp 448,063,110,366.111 Rp 31,115,494
Rp 116,757,446,283.200 Rp 8,108,156
Rp 564,820,556,649.311 Rp 39,223,650
2925360000000
564820556649.311
2360539443350.69
Rp 1,180,269,721,675 (diambil 52%)
Rp 1,180,269,721,675
( aries & newton, P.193)

11 - 44 % )
Keuntungan sebelum pajak x 100%
Fixed Capital
476.48 %
Keuntungan sesudah pajak x 100%

Fixed Capital
238.24 %
( aries & newton, P.196)

min 2 th / High Risk- 5 th/low Risk )
Fixed Capital
Keuntungan sebelum pajak + Depresiasi
0.2 tahun
Fixed Capital
Keuntungan sesudah pajak + Depresiasi
0.4 tahun
Fa + ( 0,3 * Ra ) x 100%
Sa - Va - ( 0,7 * Ra )
Fixed Capital pada produksi maksimum per tahun
Regulated Expense pada produksi maksimum
Penjualan maksimum pertahun
Variabel Expense pada produksi maksimum pertahun
42109628048.2391 $ 2,924,280
9908147776.05626 $ 688,066
4954073888.02813 $ 344,033
56971849712.3235 $ 3,956,378
9900000000 $ 687,500
1485000000 $ 103,125
990000000 $ 68,750
8415000000 $ 584,375
990000000 $ 68,750
116757446283.2 $ 8,108,156
9908147776.05626 $ 688,066
1486222166.40844 $ 103,210
149931816225.665 $ 10,411,932
117422419324.997
146268000000
64972871386.3253
29253600000
357916890711.322 $ 24,855,340
2925360000000 $ 203,150,000
4.14% Berkisar 40 - 60%
0,3 * Ra x 100%
Sa - Va - ( 0,7 * Ra )
1.83%
10 tahun
Depresiasi
42109628048.2391
Annual profit + Depresiasi + Finance

1245502834546.17
1135347325974.62
495407388802.813
a trial & error

S
(WC+FCI)*[(1+ i)^n]
{[(1+ i)^(n-1))+((1+ i)^(n-2))+((1+ i)^(n-3))+ . . . +((1+ i)^(n-n))+(1+ i)+1]*CF}+{SV+WCI}
Rp3,523,761,264,611
Rp21,819,380,421,749
0.0801
8.01 %
Suku bunga pinjaman bank tahun 2018 adalah
1,5*bunga sekarang = 7.88%
Terhitung Persyaratan
476.48% ROI before taxes
238.24% minimum low 11 %, high 44%
0.21 POT before taxes

0.41 maksimum, low 5 th, high 2th
4.14% Berkisar 40 - 60%
1.827% Berkisar 20 - 30%
8.01% >1,5 bunga bank = minimum = 7.13%

tal installation)
tal installation)
tal installation)
on table 17 hal 78)
on table 17 hal 78)
xtensive controls)
xtensive controls)
xtensive controls)
(Alibaba,350-1500 )
(Alibaba 10-150/ton)
(Alibaba, 88-700)
no otak atik
Va kurang gede
Fa kurang gede
Sa kegedean
i)+1]*CF}+{SV+WCI}
-Rp18,295,619,157,138 (Selisih R dan S harus 0)
5.25% (suku bunga acuan)

= minimum
Referensi
Aries Newton, P.193
Aries Newton, P.196

FIXED CAPITAL INVESTMENT
Physical Plant Cost (PPC)

No Tipe of Capital Investment Harga (Rp)
1 Purchased Equipment cost Rp 54,147,676,422
2 Delivered Equipment Cost Rp 13,536,919,105
3 Instalasi cost Rp 12,223,837,952
4 Pemipaan Rp 9,815,958,466
5 Instrumentasi Rp 6,567,097,881
6 Insulasi Rp 2,027,717,674
7 Listrik Rp 5,414,767,642
8 Bangunan Rp 41,586,000,000
9 Land & Yard Improvement Rp 204,544,000,000
Physical Plant Cost (PPC) Rp 349,863,975,143
Direct Plant Cost (DPC)

1 Teknik dan Konstruksi Rp 69,972,795,029
Total (DPC + PPC) Rp 419,836,770,172
Fixed Capital Investment (FCI)

1 Total DPC + PPC Rp 419,836,770,172
2 Kontraktor Rp 33,586,941,614
3 Biaya tak terduga Rp 41,983,677,017
Fixed Capital Investment (FCI) Rp 495,407,388,803
TOTAL PRODUCTION COST
MANUFACTURING COST
Direct Manufacturing Cost (DMC)

No Tipe of Expense Harga (Rp)
1 Raw Material Rp 117,422,419,325
2 Labor Rp 9,900,000,000
3 Supervision Rp 990,000,000
4 Maintenance Rp 9,908,147,776
5 Plant Supplies Rp 1,486,222,166
6 Royalty and Patents Rp 29,253,600,000
7 Utilities Rp 64,972,871,386
Direct Manufacturing Cost (DMC) Rp 233,933,260,654
Indirect Manufacturing Cost (IMC)

1 Payroll Overhead Rp 1,485,000,000
2 Laboratory Rp 990,000,000
3 Plant Overhead Rp 8,415,000,000
4 Packaging and Shipping Rp 146,268,000,000
Indirect Manufacturing Cost (IMC) Rp 157,158,000,000
Fixed Manufacturing Cost (FMC)

1 Depreciation Rp 42,109,628,048
2 Propertu taxes Rp 9,908,147,776
3 Insurance Rp 4,954,073,888
Fixed Manufacturing Cost (FMC) Rp 56,971,849,712

1 Direct Manufacturing Cost (DMC) Rp 233,933,260,654
2 Indirect Manufacturing Cost (IMC) Rp 157,158,000,000
3 Fixed Manufacturing Cost (FMC) Rp 56,971,849,712
Manufacturing Cost (MC) Rp 448,063,110,366
WORKING CAPITAL
1 Raw Material Inventory Rp 32,024,296,180
2 In Process Inventory Rp 61,099,515,050
3 Product Inventory Rp 122,199,030,100
4 Extended Credit Rp 797,825,454,545
5 Available Cash Rp 122,199,030,100
Working Capital (WC) Rp 1,135,347,325,975
GENERAL EXPENSE
1 Administration Rp 13,441,893,311
2 Sales expense Rp 22,403,155,518
3 Research Rp 15,682,208,863
4 Finance Rp 65,230,188,591
General Expense (GE) Rp 116,757,446,283
Total Production Cost (TPC)
1 Manufacturing Cost (MC) Rp 448,063,110,366
2 General Expense (GE) Rp 116,757,446,283
Total Production Cost (TPC) Rp 564,820,556,649
Fixed Cost (Fa)

1 Depreciation Rp 42,109,628,048
2 Property taxes Rp 9,908,147,776
3 Insurance Rp 4,954,073,888
Fixed Cost (Fa) Rp 56,971,849,712
Variable Cost (Va)

1 Raw material Rp 117,422,419,325
2 Packaging & shipping Rp 146,268,000,000
3 Utilities Rp 64,972,871,386
4 Royalties and Patents Rp 29,253,600,000
Variable Cost (Va) Rp 357,916,890,711
Regulated Cost (Ra)

1 Labor cost Rp 9,900,000,000
2 Plant overhead Rp 8,415,000,000
3 Payroll overhead Rp 1,485,000,000
4 Supervision Rp 990,000,000
5 Laboratory Rp 990,000,000
6 Administration Rp 13,441,893,311
7 Finance Rp 65,230,188,591
8 Sales expense Rp 22,403,155,518
9 Research Rp 15,682,208,863
10 Maintenance Rp 9,908,147,776
11 Plant supplies Rp 1,486,222,166
Regulated Cost (Ra) Rp 149,931,816,226
Kurs 1$= Rp 14,400
Harga ($)
$ 3,760,255
$ 940,064
$ 848,878
$ 681,664
$ 456,048
$ 140,814
$ 376,026
$ 2,887,917
$ 14,204,444
$ 24,296,109
Harga ($)
$ 4,859,222
$ 29,155,331
Harga ($)
$ 29,155,331
$ 2,332,427
$ 2,915,533
$ 34,403,291
Harga ($)
$ 8,154,335
$ 687,500
$ 68,750
$ 688,066
$ 103,210
$ 2,031,500
$ 4,512,005
$ 16,245,365
Harga ($)
$ 103,125
$ 68,750
$ 584,375
$ 10,157,500
$ 10,913,750
Harga ($)
$ 2,924,280
$ 688,066
$ 344,033
$ 3,956,378
Harga ($)
$ 16,245,365
$ 10,913,750
$ 3,956,378
$ 31,115,494
Harga ($)
$ 2,223,909
$ 4,243,022
$ 8,486,044
$ 55,404,545
$ 8,486,044
$ 78,843,564
Harga ($)
$ 933,465
$ 1,555,775
$ 1,089,042
$ 4,529,874
$ 8,108,156
Harga ($)
$ 31,115,494
$ 8,108,156
$ 39,223,650
Harga ($)
$ 2,924,280
$ 688,066
$ 344,033
$ 3,956,378
Harga ($)
$ 8,154,335
$ 10,157,500
$ 4,512,005
$ 2,031,500
$ 24,855,340
Harga ($)
$ 687,500
$ 584,375
$ 103,125
$ 68,750
$ 68,750
$ 933,465
$ 4,529,874
$ 1,555,775
$ 1,089,042
$ 688,066
$ 103,210
$ 10,411,932
Data
Garis Fa 0 Rp 56,971,849,712 57
100 Rp 56,971,849,712 57
Garis Va 0 Rp 56,971,849,712 57
100 Rp 357,916,890,711 358
Garis Ra 0 Rp 101,951,394,580 102
100 Rp 564,820,556,649 565
Garis Sales 0 0 0
100 Rp 2,925,360,000,000 2925
Garis bantu 0 57
100 2982
3000
2800
2600
2400
2200
2000
BIAYA (MILYARAN RUPIAH)
1800
1600
1400
1200
1000
800
600
400
200
0,3Ra
0
0 10 20 30 40 50 60 70
KAPASITAS
Ra
Va Sa
Fa
50 60 70 80 90 100

Analisa Ekonomi

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INDEX HARGA

No (Xi) Indeks (Yi)

Dari regresi linier diperioleh nilai Index berikut:

Harga alat pada tahun akan didirikan (metode Index) :

Kurs Dollar 2018 $ 1 = Rp14,400.00

Pra rancangan pabrik tahun = 2018

Direktur Utama 1 40,000,000

Direktur Teknik dan Produksi 1 35,000,000

Operator dihitung berdasarkan tabel 21 P-198 Peters and Timmerhaus

© Jumlah operator untuk alat proses = 0,5x 3 Shift(ato 4 regu) =

© Keseluruhan operator/Shift = 2 orang operator produksi + 1orang operator utilitas

ator produksi + 1orang operator utilitas

Direktur Teknik dan Produksi

14 Ka. Sek. Proses

dalah tenaga kerja yang langsung berhubungan dengan produksi.

BIAYA KEBUTUHAN UTILITAS

(Berdasar Aries and Newton, 1955)

Asumsi yang dipakai dalam evaluasi ekonomi :

A. FIXED CAPITAL INVESTMENT

1. Purchased Equipment Cost (PEC)

3. Instalation Cost ( Biaya pemasangan )

Total Biaya Instalasi =

4. Piping Cost ( biaya pemipaan )

5. Instrumentation Cost ( Biaya Instrumentasi )

6. Insulation Cost ( Biaya Isolasi )

7. Electrical Cost ( Biaya Listrik )

8. Building Cost ( Biaya bangunan )

9. Land & Yard Improvement (tanah dan perluasan lahan)

Total harga tanah =

Dari data-data diatas didapatkan Physical Plant Cost / PPC :

10. Engineering and constrution

DPC ( Direct Plant Cost ) =

No Tipe of Capital Investment

11. Contractor's fee ( 4-10 % DPC)

12. Contingency ( Low = 10 % DPC)

Fixed Capital Investment (FCI)

Total Fixed Capital Investment (FCI) =

Total Raw Material =

Total biaya tenaga kerja =

c. Supervisor (10 - 25 % labor cost)

d. Maintenance {simple, light use = 2 - 4 % FCI ( fixed capital investment)}

e. Plant Supplies ( 15 % Maintenance)

f. Royalties and Patents (1 - 5 % sales price)

Royalties and Patents =

Total Direct Manufacturing Cost (DMC) =

2. Indirect Manufacturing Cost (IMC)

a. Payroll Overhead (15 - 20% labor cost)

b. Laboratory (10 - 20% labor cost)

c. Plant Overhead (50 - 100% labor cost)

d. Packaging and Shipping (5% sales price)

Total Indirect Manufactoring Cost (IMC) =

3. Fixed Manufacturing Cost (FMC)

a. Depreciation (8 -10 % FCI)

b. Property Taxes (1 - 2 % FCI)

Total Fixed Manufactoring Cost (FMC) =

Total Manufacturing Cost (MC) =

Total Working Capital (WC) =

Total General Expanse =

Total Production Cost =

Total Production cost =

b. ROI Sesudah Pajak

2. Pay Out Time ( POT )

b. POT Sesudah Pajak