ANALISA USAHA ABON IKAN LELE Biaya Tetap No 1 2 3 4 5 6 7 8 9 10 11
Jenis
jumlah/unit
Kendaraan Operasional (Motor)
1 unit
Bangunan
1 Unit
Mesin pengepresan minyak
1 unit
Penggorengan besar + Tirisan + Sutil
1 unit
Kompor gas
1 unit
Tabung gas
1 unit
Dandang besar
1 unit
Tampah
1 unit
Loyang
1 unit
Blender
1 unit
Mesin Saeler
1 unit
Jadi Total biaya tetap adalah
Rp
Harga/Unit Nilai Investasi Rp Rp 15,000,000 15,000,000 150,000,000 150,000,000 3,000,000 3,000,000 550,000 550,000 400,000 400,000 300,000 300,000 250,000 250,000 20,000 20,000 20,000 20,000 250,000 250,000 300,000 300,000 Total Investasi 170,090,000
12,845,000
Biaya Variabel
No
Uraian
1 Ikan Lele Segar 2 Gula Merah 3 Gula Pasir 4 Minyak Goreng 5 LPG 6 Bumbu-Bumbu 7 Plastik Kemasan 8 Tenaga Kerja
Jumlah
Satuan
Harga (Rp)
4000 Kg 66 Kg 12 Kg 24 Kg 6 Tabung 1 Paket 1 Paket 5 Orang
17000 12000 15000 16000 16500 300000 100000 1500000 TOTAL
9 Lain - Lain Biaya Variabel selama 1 tahun
TOTAL BIAYA PRODUKSI Total Biaya Produksi = Biaya Tetap Rp 12,845,000 Rp 942,305,000
12
+ Biaya Variabel + Rp 929,460,000
PENJUALAN Rendemen yang diperoleh dari berat awal 55% = 55/100 x 4000 Kg = 2200 kg 1 tahun 12 kali produksi = 2200 x 12 = 26400 Kg Harga Abon Ikan Lele/kg Rp 43,500 X 2640 26400 0 Kg
7 74 55 0 00
Rp1,148,400,000 Rp 942,305,000
Rp R/c Ratio BEP Produksi BEP Harga Keuntungan/Bulan Payback periode
Rp
PERHITUNGAN IRR net cost flow 0 1 2 3 4 5 Jumlah Total NPV
170,090,000 206,095,000 204,005,000 206,095,000 206,095,000 206,095,000
_
206,095,000 1.2 21,662 35,693 17,174,583 9.9 Bulan
df 12%
NPV at df 12% 0.893 0.797 0.712 0.636 0.567
184,013,393 162,631,537 146,694,350 130,977,098 116,943,838 741,260,216.22 571,170,216.22
percob df 320% 0.238 0.057 0.013 0.003 0.001
UE (Tahun) 10 15 10 2 2 2 2 2 2 2 2
Jumlah Harga Rp 68000000 792000 180000 384000 99000 300000 100000 7500000 100000 77455000 929460000
Penyusutan Rp 1,500,000 10,000,000 300,000 275,000 200,000 150,000 125,000 10,000 10,000 125,000 150,000 12,845,000
item
0
benefit hasil penjualan benefit kotor df disconted gross benefit cost ko biaya operasional biaya pemeliharaan df disconted gross cost repegment gross benefit pajak net benefit df 12% NPV B/C IRR
170,090,000
170,090,000
aan 1
percobaan 2 NPV
49,070,238 11,564,909 2,781,760 662,324 157,696 64,236,927 -105,853,073
percobaan 3
1
tahun dalam Rp 000 2
3
4
5
1,148,400,000
1,146,310,000
1,148,400,000
1,148,400,000
1,148,400,000
1,148,400,000 1,025,357,142.86
1,146,310,000 913,831,313.78
1,148,400,000 817,408,436.59
1,148,400,000 729,828,961.24
1,148,400,000 651,633,001.11
942,305,000
942,305,000
942,305,000
942,305,000
942,305,000
841,343,750
751,199,777
670,714,086
598,851,863
534,689,163
206,095,000
204,005,000
206,095,000
206,095,000
206,095,000
0.893 184,013,393
0.797 162,631,537
0.712 146,694,350
0.636 130,977,098
0.567 116,943,838
hitung IRR 12 677,023,289.48 0.84 308 259.84 320.00
4,138,058,855.57
3,396,798,639 3,226,708,639
741,260,216 571,170,216 1.282 320.00
