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Bab VIII Analisa Ekonomi

BAB VIII
ANALISA EKONOMI

Didalam perhitungan harga peralatan digunakan buku :

1. Peters and Timmerhans,”Plant Design and Economics For
Chemical Engineering”
2. Aries Newton,”Chemical Engineering Cost Estimation”
Dasar perhitungan harga peralatan diambil dari tahun 1965 dan 1979.
Indeks Marshall and Steven dalam industri untuk tahun 1965 = 245
1979 = 561
2006 = 1361
Nilai 1 dollar US = Rp 9100 (info BI per tanggal 19 Desember 2006)
Untuk harga peralatan tahun 2006 dihitung berdasarkan rumus :
Nx
Ex = Ey Ny

Dimana : Ex = harga peralatan pada tahun 2006

Ey = harga peralatan pada tahun 1965 atau 1979
Nx = indeks harga pada tahun 2006
Ny = indeks harga pada tahun 1965 dan 1979
Adapun analisa ekonomi yang dihitung adalah :

A. Estimation of Capital Invesment Cost

I. Direct Cost
A. Equipment + Installation + Instrumentation + Painting + Electric
+ Insulation + Piping.
1. Purchased Equipment Cost (PEC)
2. Installation, Includding, Insulation and painting
22 % x PEC
3. Instrumentation and Control Installated
6 % x PEC
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Bab VIII Analisa Ekonomi

4. Piping and Installated

10 % x PEC
5. Electrical Installated
10 % x PEC
B. Building, Process and Auxiliary
10 % x PEC
C. Service Facilities and Yard Improvements
40 % x PEC
D. Land 4 % x PEC
II. Indirect Cost
A. Engineering and Insulation
5 % x direct cost
B. Construction Expense and Contractors
6 % x direct cost
C. Contigency
5 % x direct cost
III. Fixed Capital Invesment (FCI)
= direct cost + indirect cost
IV. Working Capital
15 % x FCI
V. Total Capital Invesment (TCI)
= working capital + FCI

B. Estimation of Total product Cost

I. Manufacturing Cost
A. Direct Producton Cost
1. Raw material
2. Operating Labour
3. Direct Supervisory and Clerical Labour
25 % x operating labour
4. Utilities
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Bab VIII Analisa Ekonomi

5. Maintenance and Repairs, 10 % x FCI

6. Operating Supplies, 1 % x FCI
7. Laboratory Charges, 20 % x loperating labour
8. Patent and Royalties, 30 % x operating labour
B. Fixed Charges
1. Depreciation 10 % x FCI
2. Local Taxes 4 % x FCI
3. Insurance 1 % x FCI
4. Rent 12 % x FCI
C. Plant Overhead Cost
75 % x operating labour
II. General Expenses
A. Administration Cost
30 % x operating labour
B. Distribution ang Selling Cost
20 % x total product cost
C. Financing 10 % x total capital investment
III. Total Product Cost
= Manufacturing Cost + General Expenses
IV. Gross Earning Cost (laba kotor)
= Total income – Total product cost
Pajak pendapatan
= 40 % x laba kotor
Nett Earning Cost (laba bersih)
= laba kotor – pajak pendapatan
Annual Cash Flow
= laba bersih – depresi
Rate of Return on Invesment (laju pengembalian modal)
nett earning cost
= total capital invesment x 100%
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Bab VIII Analisa Ekonomi

Break Event Point (BEP)

Fixed Cost
= Selling Price  Variable Cost x 100%

Pay Out Time (POT)

Fixed Capital Invesment
= x 1 tahun
Anual Cash Flow

Harga Peralatan Utama Pra-Rencana Pabrik Propylene

Kode Alat Jumlah Harga (US $)
P–1 1 4003
T–1 2 506952
S 1 40648
P–2 1 2508
HE – 1 1 3237
D 2 5310023
R 2 327287
Q 1 64815
Acc -1 1 158487
P–3 1 4872
P–4 1 29910
HE – 2 1 13191
K 1 16948
HE – 3 1 11666
A 1 66716
Acc – 2 1 128210
P–5 1 23337
HE – 4 1 7343
St 1 18030
Acc – 3 1 142992
HE – 5 1 54782
HE – 6 1 16011
Kode Alat Jumlah Harga (US $)
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Bab VIII Analisa Ekonomi

P–6 1 22625
P–7 1 5079
M–1 1 1385
Cd – 1 1 16163
Acc – 4 1 6299
P–8 1 888
P–9 1 6358
Rb – 1 1 3885
P – 10 1 5054
HE – 7 1 1730
M–2 1 3183
P – 11 1 3334
P – 12 1 5206
Rb – 2 1 6936
Cd – 2 1 2698
Acc – 5 1 65314
Acc – 6 1 10577
T–2 2 431132
7549814
Total harga peralatan utama (FEC) = $ 7549814

I. Direct Cost
A. Equipment + Installation + Instrumentation + Piping + Insulation +
Painting + Electrical
1. Purchased Equipment =$ 7549814
2. Installation, Includding, Insulation, Painting =$ 1660959
3. Instrumentation and Control Installated =$ 452989
4. Piping and Installated =$ 754981
5. Electrical Installated =$ 754981

B. Building, process and Auxiliary =$ 754981

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Bab VIII Analisa Ekonomi

C. Service Facilities and Yard Improvements =$ 3019926

D. Land =$ 301993
Total Direct Cost = $ 15250624
II. Indirect Cost
A. Engineering and Installation =$ 762531
B. Construction Expenses and Contractors =$ 915037
C. Contigency =$ 762531
Total Indirect Cost =$ 2440099
Fixed Capital Invesment = $ 17690723
Working Capital Invesment =$ 1769072
Total Capital Invesment = $ 19459795

C. Estimation of Total Product Cost

I. Manufacturing Cost
A. Direct Production Cost
1. Raw Material = $ 33287760
2. Operating Labour =$ 498462
3. Direct Supervisory and Clerical Labour =$ 124616
4. Utilities =$ 498462
5. Maintenance and Repairs =$ 1769072
6. Operating Supplies =$ 176907
7. Laboratory Charges =$ 99692
8. Patent and Royalties =$ 149539
Total Direct Production Cost = $ 36604510
B. Fixed Charges
1. Depreciation =$ 1769072
2. Local Taxes =$ 707629
3. Insurance =$ 176907
4. Rent =$ 2122887
C. Plant Overhead Cost =$ 373847
II. General Expenses
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Bab VIII Analisa Ekonomi

A. Administration Cost =$ 149539

B. Distribution and Selling Cost =$ 498462
C. Research and Development Cost =$ 124616
D. Financing =$ 1945980
Total General Expenses =$ 2718597
Total Production Cost = $ 44473449
Harga jual Propylene = $ 1089 / tons
(sumber : Divisi Perencanaan dan Pengadaan PT. Pertamina)
Hasil Penjualan Propylene = $ 53905500
Laba kotor
= $ 53905500 - $ 44473449 =$ 9432051
Pajak Pendapatan
= 40 % x $ 9432051 =$ 3772820
Laba Bersih
= $ 9432051 - $ 3772820 =$ 5659231
Annual Cash Flow
= $ 5659231 - $ 1769072 =$ 3890159
Rate of Return on Invesment
$ 5659231
= x 100%  29,08%
$ 19459795

Fixed Cost =$ 7109018

Selling Price = $ 53905500
Variable Cost = $ 33786222
Break Event Point
$ 7109018
= x 100%  35,33%
$ (53905500 - 33786222)

Pay Out time

$ 17690723
= x 1 tahun  4,5 tahun
$ 3890159
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Bab VIII Analisa Ekonomi

M 55
i 50
l
l
i 45
o
n 40

35
$ 30

p 25
e
r 20
t BEP
15
a
h 10
u
n
5

0 %
20 Kapasitas
40 (49500 Ton
60 / Tahun)80 100

Gambar 8.1 : Grafik Break Event Point