TUGAS

OLEH

KELAS

EKONOMI TEKNIK
ANNISA AFRILLA ADRAF (1407114483)
PEBRIANSYAH PUTRA (1407123261)
PRISCILLA VIDYA MERARIN (1407122194)
FAUZIA MULYANA (1407114564)
TEKNIK KIMIA S1 A
Example 8.1

Production at 100% of capacity

Batch process, TCI
FCI
WC
SUM Variabel Product Costs at full capacity
SUM FC (except for depreciation)
Mar
Evaluation
Recovery year

Example 8.2
Discount (% year)

30

p ($/kg)
Income Tax Rate
TCI
Harga Jual ($/kg)

11.5
35
28000000
11.5

Penyelesaian

Percent Operation Tim

Product rate (Kg/y
All variabel cost ($/
All Fix Cost ex operation
Depreciation ($/yr
Total Product ($/yr
Factor Discount (P/F
Product rate after tax income and
Total Product after tax income and
Depreciation after tax income and
Product Price Sales (p)

p ($/Kg)
p ($/Kg)

Iterasi nilai discount

Product rate (Kg/yr)
Total Product ($/yr)
Depreciation ($/yr)
Sales Revenue ($11,5/Kg) ($/yr)
Pendapatan ( $/yr)
Penyelesaian
Asumsi DCFR
TCI
Pendapatan setelah income tax (%)
Discount (i) (%)

Product rate (Kg/yr)

Total Product ($/yr)
Depreciation ($/yr)
Sales Revenue ($11,5/Kg) ($/yr)
Pendapatan ( $/yr)
Factor Discount (P/F,i,j)
Product rate after tax income and discount (Kg/yr)
Total Product after tax income and discount (Kg/yr)

Depreciation after tax income and discount ($/yr)

Hasil Iterasi

i (%)
31
33
35
36
37
36.33

Discount (i) (%)

Factor Discount (P/F,i,j)
Product rate after tax income and discount (Kg/yr)
Total Product after tax income and discount (Kg/yr)
Depreciation after tax income and discount ($/yr)
Discount (i) (%)
Factor Discount (P/F,i,j)
Product rate after tax income and discount (Kg/yr)
Total Product after tax income and discount (Kg/yr)
Depreciation after tax income and discount ($/yr)
Discount (i) (%)
Factor Discount (P/F,i,j)
Product rate after tax income and discount (Kg/yr)
Total Product after tax income and discount (Kg/yr)
Depreciation after tax income and discount ($/yr)
Discount (i) (%)
Factor Discount (P/F,i,j)
Product rate after tax income and discount (Kg/yr)
Total Product after tax income and discount (Kg/yr)
Depreciation after tax income and discount ($/yr)
Discount (i) (%)
Factor Discount (P/F,i,j)
Product rate after tax income and discount (Kg/yr)
Total Product after tax income and discount (Kg/yr)
Depreciation after tax income and discount ($/yr)
Discount (i) (%)
Factor Discount (P/F,i,j)
Product rate after tax income and discount (Kg/yr)

Total Product after tax income and discount (Kg/yr)

Depreciation after tax income and discount ($/yr)

n at 100% of capacity
ch process, TCI
FCI
WC
oduct Costs at full capacity
cept for depreciation)
Mar
Evaluation
Recovery year

2000000
28000000
24000000
4000000
5000000
1000000
0.3
10
5

1
0.5
1000000
2500000
1000000
4800000
8300000
0.7692307692
500000
4150000
3692307.6923

Percent Operation Time (%)

Product rate (Kg/yr)
All variabel cost ($/yr)
All Fix Cost ex operation ($/yr)
Depreciation ($/yr)
Total Product ($/yr)
Factor Discount (P/F,i,j)
Product rate after tax income and discount (Kg/yr)
Total Product after tax income and discount (Kg/yr)
Depreciation after tax income and discount ($/yr)

p = (TCI + Total Product after income tax and discount - Depreciation after discount) / (Pro
-0.0345293419
Harga Jual tidak sesuai dengan yang diharapkan ( $11,5/Kg)
1
1000000
8300000
4800000
11500000
3200000

e (Kg/yr)
uct ($/yr)
on ($/yr)
11,5/Kg) ($/yr)
n ( $/yr)

($/yr)

j)
scount (Kg/yr)
iscount (Kg/yr)

2
1800000
13180000
7680000
20700000
7520000

0
28000000
65
30

1
1000000
8300000
4800000
11500000
3200000
0.7633587786
496183.20610687
4118320.61068702

2
3
1800000
2000000
13180000
10608000
7680000
4608000
20700000
23000000
7520000
12392000
0.5827166249
0.4448218511
681778.451139211 578268.40639458
4992133.32556378 3067135.6275169

iscount ($/yr)

3664122.1374046

4475263.67927277 2049739.0897433

Product Price Sales ($/Kg)

10.19929423
10.67803444
11.16814841
11.41730959
11.66912344
11.50011792

j)
scount (Kg/yr)
iscount (Kg/yr)
iscount ($/yr)

31
0.7633587786
496183.20610687
4118320.61068702
3664122.1374046

0.5827166249
0.4448218511
681778.451139211 578268.40639458
4992133.32556378 3067135.6275169
4475263.67927277 2049739.0897433

j)
scount (Kg/yr)
iscount (Kg/yr)
iscount ($/yr)

33
0.7518796992
488721.804511278
4056390.9774436
3609022.556391

0.5653230821
0.425054949
661428.006105489 552571.43367209
4843122.84470575 2930838.8841968
4341681.27084629 1958653.2048931

j)
scount (Kg/yr)
iscount (Kg/yr)
iscount ($/yr)

35
0.7407407407
481481.48148148
3996296.2962963
3555555.5555556

0.548696845
0.4064421074
641975.308641975 528374.73962303
4700685.87105624 2802499.6189605
4213991.76954732 1872885.2309099

j)
scount (Kg/yr)
iscount (Kg/yr)
iscount ($/yr)

36
0.7352941176
477941.17647059
3966911.76470588
3529411.76470588

0.5406574394
0.3975422349
632569.204152249 516804.90535315
4631812.28373703 2741133.2179931
4152249.1349481 1831874.6183595

j)
scount (Kg/yr)
iscount (Kg/yr)
iscount ($/yr)

37
0.7299270073
474452.55474453
3937956.2043796
3503649.6350365

0.532793436
0.3889003182
623368.320102296 505570.41370827
2874420.58713837 2098117.2168893
4091853.58836379 1792052.6664367

j)
scount (Kg/yr)

36.33
0.7335142669
476784.273454119

0.5380431797
0.3946623485
629510.520221091 513061.05301767

iscount (Kg/yr)
iscount ($/yr)

3957309.4696692
3520868.480892

4609415.92028555 2721275.8252057
4132171.6199128 1818604.1017734

MACRS recovery for 5 years

kg/year
$
$
$
$/year
$/year

Percent Operation Time

Product rate (Kg/yr)
All variabel cost ($/yr)
All Fix Cost ex operation ($/yr)
Depreciation ($/yr)
Total Product cost ($/yr)

year
Return Of Investment
1. Average Net Profit
Diket
Nprofit

ROI

Product Sales Price (p) ($/Kg)

2. Payback Period
PBP (yr)

Product Sales Price (p) ($/Kg)

3. Net Return
Diket
Nreturn
Product Sales Price ($/Kg)

Data dari Ex.8.1

Percent Operation Time

Product rate (Kg/yr)
All variabel cost ($/yr)
All Fix Cost ex operation ($/yr)
Depreciation ($/yr)
Total Product cost ($/yr)

2
3
4
5
6
7
8
0.9
1
1
1
1
1
1
1800000 2000000 2000000 2000000
2000000 2000000
2000000
4500000 5000000 5000000 5000000
5000000 5000000
5000000
1000000 1000000 1000000 1000000
1000000 1000000
1000000
7680000 4608000 2764800 2764800
1382400
0
0
13180000 10608000 8764800 8764800
7382400 6000000
6000000
0.591715976 0.455166 0.350128 0.269329 0.20717621 0.159366 0.122589474
692307.6923
591716 455166.1 350127.8 269329.074 207176.2 159366.31618
5069230.769 3138462 1994720 1534400 994147.479 621528.6 478098.94854
4544378.698 2097406 968033.3
744641 286400.394
0
0

ation after discount) / (Product rate after income tax and discount)
5293419
harapkan ( $11,5/Kg)
3
2000000
10608000
4608000
23000000
12392000

4
2000000
8764800
2764800
23000000
14235200

5
2000000
8764800
2764800
23000000
14235200

6
2000000
7382400
1382400
23000000
15617600

7
2000000
6000000
0
23000000
17000000

8
2000000
6000000
0
23000000
17000000

9
2000000
6000000
0
23000000
17000000

4
5
6
7
8
9
10
2000000
2000000
2000000
2000000
2000000
2000000
2000000
8764800
8764800
7382400
6000000
6000000
6000000
2764800
2764800
1382400
0
0
0
0
23000000 23000000 23000000 23000000
23000000 23000000
23000000
14235200 14235200 15617600 17000000
17000000 17000000
23000000
0.3395586649 0.259205088 0.197866479 0.151043114 0.1153000869 0.088015334
0.0671872775
441426.264423 336966.6141 257226.4229 196356.0481 149890.11302 114419.9336 87343.460764232
1934506.46121 1476722.489 949474.1724 589068.1442 449670.33905 343259.8008

938811.796829 716650.2266 273530.6208

maka harga product sales price ($/Kg) tetap pada $11,5/Kg maka discount dinaikkan men

0.3395586649 0.259205088 0.197866479 0.151043114 0.1153000869 0.088015334

0.0671872775
441426.264423 336966.6141 257226.4229 196356.0481 149890.11302 114419.9336 87343.460764232
1934506.46121 1476722.489 949474.1724 589068.1442 449670.33905 343259.8008
262030.3823
938811.796829 716650.2266 273530.6208
0
0
0
0

0.3195901872 0.240293374 0.18067171 0.135843391 0.1021378878 0.076795404

0.0577409055
415467.243362 312381.386 234873.2225 176596.4079 132779.25408 99834.02563 75063.177162344
1820743.64731 1368980.186 866964.0391 529789.2238 398337.76225 299502.0769
225189.5315
883602.949576 664363.12 249760.5714
0
0
0
0

0.3010682277 0.223013502 0.165195187 0.122366805 0.0906420777 0.06714228

0.0497350221
391388.696017 289917.5526 214753.7427 159076.8464 117834.70105 87284.96374 64655.528698926
1715221.82143 1270534.683 792699.0149 477230.5393 353504.10316 261854.8912
193966.5861
832393.43596 616587.7303 228365.8261
0
0
0
0

0.2923104668 0.214934167 0.158039829 0.116205756 0.085445409 0.062827507

0.0461966961
380003.606877 279414.4168 205451.7771 151067.4831 111079.03172 81675.75862 60055.704867484
1665327.80678 1224505.74 758363.5995 453202.4494 333237.09517 245027.2759
180167.1146
808179.978688 594249.9843 218474.2589
0
0
0
0

0.2838688454 0.207203537 0.151243458 0.110396684 0.0805815214 0.058818629

0.0429333057
369029.499057 269364.5979 196616.4948 143515.6896 104755.97783 76464.21739 55813.297366098
1531472.42109 1117863.081 815958.4533 595590.1119 434737.30798 317326.5022 231625.18406931
784840.583841 572876.3386 209078.9557
0
0
0
0

0.2894904632 0.212345385 0.155758369 0.114250986 0.0838047283 0.061471964

0.0450905625
376337.602155
276049 202485.8801 148526.2819 108946.14677 79913.55297 58617.731219377

1649261.90768 1209757.139 747415.8806 445578.8457

800383.232644 587092.5201 215320.3697
0

326838.4403 239740.6589
0
0

175853.1937
0

0.2

1
50%
1000000
2500000
1000000
4800000
8300000

0.32

ROI

ales Price (p) ($/Kg)

Diket
Nreturn

Sales Price ($/Kg)

100%
2000000
5000000
1000000
4608000
10608000

0.1152

0.1152

Year
4
5
100%
100%
2000000 2000000
5000000 5000000
1000000 1000000
2764800 2764800
8764800 8764800

0.0576

6
100%
2000000
5000000
1000000
1382400
7382400

Persen Pajak per tahun (%)

0.35
Pajak pertahun ($/yr)
350000
(1/Lama tahun) [p(SUM product rate)-(Total product cost)] * (Sum FC - Pajak p
(1/10) [p(18800000)-(81000000)] * (1000000-350000)
( p 1222000 - 5265000 )
ROI = Nprofit / TCI
0,3 = ( p 1222000 - 5265000 ) / 28000000
p = [ (0,3 * 28000000 ) + 5265000 ] / 1222000
11.182487725

Nprofit

ales Price (p) ($/Kg)

90%
1800000
4500000
1000000
7680000
13180000

Diket

PBP (yr)

0.192

PBP = (0,85) / [Mar + (0,85 / Lama Tahun) ]

2.2077922078
PBP = FCI / [ ( Nprofit ) + ( FCI/Lama waktu ) ]
2,207792208 = 24000000 / [ { (1/10) [ p (18800000)-(81000000)] * (1000000-350000) } + (24000000/1
[ p (18800000)-(81000000) ] * (1000000-350000) = (24000000/2,20779220
11.23

Net Return

Nreturn = ( Nprofit * Lama tahun ) + FCI - TCI - (mar*TC

0 = [ { (1/10) [ p (18800000)-(81000000)] * (1000000-350000) } * 10 ] + 2400000
11.5098199673

Year

1
50%
1000000
2500000
1000000
4800000
8300000

2
90%
1800000
4500000
1000000
7680000
13180000

3
100%
2000000
5000000
1000000
4608000
10608000

9
10
SUM
9.4
1
1
2000000
2000000
18800000
5000000
5000000
47000000
1000000
1000000
10000000
0
0
24000000
6000000
6000000
81000000
0.0942995954
0.0725381503 3.0915395
122589.47398 94299.5953723274 3442078.27
367768.42195 282898.786116982 18631254.7
0
0 12333166.7

10
2000000
6000000
0
23000000
17000000

SUM
18800000
81000000
24000000
216200000
3.0090732984
3339858.9205128
17920290.970854

4
100%
2000000
5000000
1000000
2764800
8764800

5
100%
2000000
5000000
1000000
2764800
8764800

6
100%
2000000
5000000
1000000
1382400
7382400

Rumus
Production * Percent Operation
SUM Variabel Product Cost * Percent Operation
SUM FC
Depreciation Recovery 5 yr * FCI
All Fix Cost + All Variabel Cost + Depreciation

Rumus
SUM
18800000 Production * Percent Operation
81000000 All Fix Cost + All Variabel Cost + Depreciation
24000000 Depreciation Recovery 5 yr * FCI
216200000 Harga Jual yang diharapkan * Product rate
1301133924.40341 Sales Revenue - Total Cost Produk

Rumus
Production * Percent Operation
All Fix Cost + All Variabel Cost + Depreciation
Depreciation Recovery 5 yr * FCI
Harga Jual yang diharapkan * Product rate
Sales Revenue - Total Cost Produk
Factor Discount = (1+Disc)^(- ( tahun ke n ) )
Product rate * Factor Discount * (100% - Income tax per yr)
Total Product * Factor Discount * (100% - Income tax per yr)

12118117.550671

Depreciation * Factor Discount

discount dinaikkan menjadi 36,33%

3.0090732984
3339858.9205128
18182321.353154
12118117.550671

Factor Discount = (1+Disc)^(- ( tahun ke n ) )

Product rate * Factor Discount * (100% - Income tax per yr)
Total Product * Factor Discount * (100% - Income tax per yr)
Depreciation * Factor Discount

2.8553305894
3149715.9609851
17339859.173084
11707083.67311

Factor Discount = (1+Disc)^(- ( tahun ke n ) )

Product rate * Factor Discount * (100% - Income tax per yr)
Total Product * Factor Discount * (100% - Income tax per yr)
Depreciation * Factor Discount

2.7150427941
2976743.5609582
16564493.424981
11319779.548366

Factor Discount = (1+Disc)^(- ( tahun ke n ) )

Product rate * Factor Discount * (100% - Income tax per yr)
Total Product * Factor Discount * (100% - Income tax per yr)
Depreciation * Factor Discount

2.6494536221
2896063.0651028
16199688.348089
11134439.739976

Factor Discount = (1+Disc)^(- ( tahun ke n ) )

Product rate * Factor Discount * (100% - Income tax per yr)
Total Product * Factor Discount * (100% - Income tax per yr)
Depreciation * Factor Discount

2.5866667414
2818951.0624529
13955067.070083
10954351.76793

Factor Discount = (1+Disc)^(- ( tahun ke n ) )

Product rate * Factor Discount * (100% - Income tax per yr)
Total Product * Factor Discount * (100% - Income tax per yr)
Depreciation * Factor Discount

2.628432253
2870232.042119

Factor Discount = (1+Disc)^(- ( tahun ke n ) )

Product rate * Factor Discount * (100% - Income tax per yr)

16082447.281082
11074440.325042

Total Product * Factor Discount * (100% - Income tax per yr)

Depreciation * Factor Discount

7
100%
2000000
5000000
1000000
0
6000000

8
100%
2000000
5000000
1000000
0
6000000

9
100%
2000000
5000000
1000000
0
6000000

10
100%
2000000
5000000
1000000
0
6000000

SUM
18800000
47000000
10000000
24000000
81000000

Rumus

Production * Percent Operation

SUM Variabel Product Cost * Percent Operati
SUM FC
Depreciation Recovery 5 yr * FCI
AllVariabel Cost + All Fix Cost + Depreciatio

oduct cost)] * (Sum FC - Pajak per tahun )

00)] * (1000000-350000)
5265000 )
it / TCI
5000 ) / 28000000
5265000 ] / 1222000
7725

ar + (0,85 / Lama Tahun) ]

077922078
fit ) + ( FCI/Lama waktu ) ]
000000-350000) } + (24000000/10) ]
50000) = (24000000/2,207792208) - (24000000/10)
11.23

a tahun ) + FCI - TCI - (mar*TCI*Lama Tahun)

0000-350000) } * 10 ] + 24000000 - 28000000 - ( 0,3 * 28000000 * 10 )
11.5098199673

SUM

Rumus

7
100%
2000000
5000000
1000000
0
6000000

8
100%
2000000
5000000
1000000
0
6000000

Rumus

* Percent Operation
uct Cost * Percent Operation
SUM FC
n Recovery 5 yr * FCI
Variabel Cost + Depreciation

on

9
100%
2000000
5000000
1000000
0
6000000

10
100%
2000000
5000000
1000000
0
6000000

SUM
18800000
47000000
10000000
24000000
81000000

Rumus

Production * Percent Operation

SUM Variabel Product Cost * Percent Operati
SUM FC
Depreciation Recovery 5 yr * FCI
AllVariabel Cost + All Fix Cost + Depreciatio

Rumus

* Percent Operation
uct Cost * Percent Operation
SUM FC
n Recovery 5 yr * FCI
All Fix Cost + Depreciation

Rumus

Rumus

* Percent Operation
uct Cost * Percent Operation
SUM FC
n Recovery 5 yr * FCI
All Fix Cost + Depreciation