MO 2011Gs IV Ekonomi Teknik Lanjutan

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TK090207 :

Manajemen Operasi

TEACHING TEAMTEACHING TEAM(COORDINATED BY DR.(COORDINATED BY DR. NINIEKNINIEK FAJARFAJAR PUSPITAPUSPITA, M.ENG), M.ENG)

::PROF. DR. DANAWATI HPPROF. DR. DANAWATI HP

AUGUST,AUGUST, 20201111NO.NO. IIVV

Topic: EKONOMI TEKNIK (lanjutan)

3 macam evaluasi kelayakan proposalproyek1. Kelayakan Teknis

Untuk mengetahui kemampuan teknologi yang tersedia dan yangdipilihKemampuan menguasai teknologi yang akan digunakan

2. Kelayakan OperasionalUntuk mengetahui kemampuan organisasi untuk menjalankan prosesproduksi

3. Kelayakan EkonomiBerapa nilai proyek yang diinvestasikan melalui analisa biaya

Investement )Berapa besar kemampuan menghasilkan keuntungan (Profitability)



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Perencanaan Bisnis

Perencanaan bisnis minimal terdiri dari informasi berikut selama jadwalproyek, yaitu:Target dan tujuan proyek perusahaanData pasar

Proyeksi pasarHarga pasarPertumbuhan pasarPasar-pasar dimana perusahaanKompetisi, domestik dan globalProyek dan/atau umur produk

e u u an mo aFixed capital investmentWorking capitalOther capital requirements

Project lifeEstimated life cycle of the product or venture

James R. Couper, Process Engineering Eco nomics, Chemical Industries, A Serie ofReference Books and Textbooks 97, Marcel Dekker, Inc., New York (2003)

Operating expensesManufacturing expenses

a es expensesGeneral overhead expenses

Pro tabilityPro t after taxesCash FlowPayout periodRate of returnReturns on equity and assets

Projected risk

Effect of changes in revenueEffect of changes in direct and indirect expensesEffect of cost of capitalEffect of potential changes in market competition



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Total capital investment includes funds required to purchase land, design, purchase,and install equipment and buildings, as well as to bring the facility into operation.

A list of these items includes:Land

Fixed capital investment

Offsite capitalAllocated capital

Working capital

Interest on borrowed funds prior to startup

Catalyst and chemicalsPatents, licenses, and royalties

Information guide for capital cost estimates.



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Information guide for capital cost estimates.

Manufacturing expense sheet.



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Total Operating ExpensesRaw materialsBy-product credits

Net materialsDirect expenses

UtilitiesOperating laborMaintenanceSupervisionPayroll charges

Laboratory expensesClothing and laundryTechnical serviceRoyaltiesEnvironmental control



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Total material and direct expensesIndirect expenses

DepreciationPlant indirect expenses

Total indirect expensesPackaging, loading, and shippingTotal product expensesGeneral overhead expenses (SARE)Total operating expenses

Utility costsSteam:

High pressure (,>450 psig)Medium pressure (,100–150 psig)Low pressure (,50–75 psig)

Electricity: 60 Hz, 440 VEnergy_Natural gas:Cooling tower water: (85F, 25 psig)City water (75F, 60 psig)



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Labor Expenses and Productivity

A method for estimating labor requirements for various types of chemicalrocesses in the United States was ro osed b Wessel 6 . His e uation for

log10 Y = - 0,783 log 10X + 1,252B

where

.plants producing product from 2 to 2000 tons/day is as follows:

-X = plant capacity, tons/day

B = a constant depending upon the type process+ 0.132 (for batch operations that have minimum labor requirements)+ 0. (for operations with average labor requirements)- 0.167 (for a well-instrumented continuous process)

MaintenanceThere are two components to the maintenance expense, materials andlabor.

For preliminary estimates, a percentage of the xed capital investment peryear is often used. An average of 6–10% of the xed capital investment isreasonable. For processes having a large amount of rotating equipmentsuch as pumps, compressors, centrifuges, or processes that operate atextremes of temperature and/or pressure, the higher percentage should beused. Processes that have a minimum of rotating equipment or that operatenear ambient conditions or a gure near the low end of the range might be

use . t s ou e un erstoo t at t e percentage inc u es ot a or anmaterials.

If it necessary to split the maintenance expense into materials and labor,reasonable gures are 60 and 40%, respectively.



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Supervision

Supervisory personnel are the salaried employees whose responsibility isthe unit’s operation. They include the department supervisor, foremen anddepartmental clerks. If the positions and salaries can be identi ed, thenthese data should be used with allowances for salary increases. As analternate, 20–30% of the operating labor expense is reasonable. Thelower gure would be for continuous operations while the higher would bemore realistic for batch operations.

Payroll ChargesThis expense category would include workmen’s compensation, socialsecurity premiums, unemployment taxes, paid vacations, and holidays aswell as life, medical, and dental insurance premiums. In recent years, acompany’s contribution to pension plans has declined with more of theresponsibility placed upon the employee. Up until the 1980s, theseexpenses amounted to about 45–50% of the labor plus supervisionexpenses; however, beginning in the late 1990s, this gure began todecline to between 30 and 40%.



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Operating Supplies

This expense includes instrument charts, computer paper, lter cloths,brooms, mops. Company records for similar operations are the best sourceof information.

For new operations, a reasonable estimate might be 5–7% of theoperating labor.

Laboratory ExpensesWith the advent of in-line analyzers and other sophisticated equipment forproduction-line use, these expenses as a separate item will decline in thefuture.

Many products, however, still must be subjected to various quality-controltests in the laboratory. The charges for these expenses approach $100– $150 per laboratory hour. As an alternate, a reasonable estimate forpreliminary purposes might be 15–20% of the operating labor.



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Clothing and Laundry

In the production of food-grade products, pharmaceuticals, toxic chemicals,high-technology microelectronics, etc. Co service for manufacturingpersonnel. This expense will vary depending upon the product made andthe manufacturing process. Company records are an excellent source ofdata. If no information is available, then 15–20% of the operating laborexpense is reasonable.

Companies provide clothing and laundry

Technical ServiceIn some companies, the maintenance of technical and/or engineeringassistance to manufacturing departments from a central pool of technicallytrained personnel is an operating expense. These people are concernedwith process or production improvement in product quality or quantity, andin some cases the addition of new equipment. It is recommended that about25% of a new engineer’s salary be allocated. The 25% gure is basedupon the assumption that this engineer might be assigned responsibility forabout four such projects.



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Royalties

This expense item applies if a rm buys technology. It is a dif cult item toestimate since there are a number of ways that a royalty agreement maybe drawn. In Chapter 3, there was an entry for royalties, patents, andlicenses. These were one-time charges that are regarded as replacementfor research and thus are capitalized. In contrast to royalties mentioned inChapter 3, there is a “running royalty.” Under this type of royalty, afraction of a cent per unit of production is assessed for use of thistechnology. As an alternate, 0–5% of sales might be used.

Environmental Control ExpenseWastes from manufacturing operations must be disposed of in a safe and inan environmentally acceptable manner. This expense is borne by themanufacturing department. Some companies may have their own facilitiesfor proper disposal or may contract with other rms, but no matter how thewastes are handled, there is a fee.



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Table 5.2. Environmental Control Expenses

Type of wastemanagement

Type or form of waste Expense

Land ll Drum $100–$150 per 55-galdrum

Bulk $150–$300/U.S. ton

Land treatment All $0.25–$0.60/gal

Incineration (wherepermitted)

Relatively clean uids, highBtu value

$0.25–$1.25/gal

iqui . – . ga

Solids, highly toxic liquids $6.00–$15.00/gal

Chemical treatment Acids/alkalies $0.40–$2.00/gal

Cyanides, heavy metals,and highly toxic wastes

$2.00–$20.00/gal

Total Direct ExpenseThe total direct expense is the sum of all expenses beginning with utilitiesand ending with the environmental control expense.



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Total Direct Manufacturing Expense

This item is the sum of the net material expense and the total directexpenses.

Indirect ExpensesDepreciation

The Internal Revenue Service allows a deduction for the “exhaustion wearand tear, and normal obsolescence of a property used in the trade orbusiness.” The subject is treated more fully in Chapter 7.

With each revision to the tax laws, there are modi cations to the rules fordepreciating equipment.

For operating expense reports, straight-line depreciation is used, and theMACRS method is used for cash ow analysis. The overall effect ofde reciation on cash ow will be discussed later in Cha ter 8. .



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Plant Indirect Expense

Plant indirect ex ense covers a wide ran e of items such as ro ertinsurance; personal and property liability insurance; workmen’scompensation; franchise and real estate taxes; re protection; safety; plantsecurity; maintenance of roads, yards, and docks; plant personnel staff,cafeteria expense.

A rm’s accounting department usually has developed factors based uponcapital investment, operating labor, or a combination of the two for eachplant site.

A quick estimate of these expenses is 3–5% of the xed capital investment.

Hackney [7,10] proposed a method based upon a capital investment and alabor component. It is presented in Table 5.3.

Total Indirect ExpenseThe sum of depreciation and plant indirect expense is the total indirectexpense

TABLE 5.3 Plant Indirect Expense Factors



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Total Manufacturing Expense

This item is the sum of the total direct and indirect expenses. At this stagethe product has been manufactured but now must be made ready forshipment to the customer.

Packaging, Loading, and ShippingExpense

Products may be packaged in a variety of packages or containers, such as ber drums,leverpaks, barrels, carboys. Some products, however, may be transferred by pipeline, e.g.,

. ,made for the containers. Associated with the package expense is also the labor to perform thistask. There is an expense for moving the product from the manufacturing department to awarehouse or to a transporting conveyance. Under some circumstances, dunnage may berequired in trucks or rail cars to protect the container from shifting or being damaged duringshipment.

A third expense may be incurred when shipping the product to the customer. It may beabsorbed by the manufacturer or it may be charged to the customer. If the manufacturerassumes the shipping expense, it becomes part of the total operating expense.

The best source of these cost data is a rm’s records for products of similar characteristics,since companies maintain good cost control records on packaging and in-plant handling andwarehouse expenses. Transportation charges may be obtained from a company transportationspecialist or from local rail, trucking, or barge companies. Current transportation charges maybe found in Table 5.4 [11].

For estimating purposes, 0–7% of sales may be used.



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Total Product Expense

The sum of the total manufacturing expense and the packaging, loading,and shipping expense is the total product expense.

TABLE 5.4 Transportation Charges

General Overhead ExpenseThe general overhead expense includes the expense of maintaining salesof ces throughout the country, staff engineering departments, researchlaboratories, and administrative of ces.

All products are expected to share in these expenses so an appropriatecharge is made for each product. The charge will vary between 6 and15% of the annual sales revenue.

The wide range in this charge will vary as some products may require morecustomer service due to the nature of the product



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Total Operating Expense

The sum of the general overhead expense and the total operating expenseis the total operating expense.

There are occasions when an order-of-magnitude operating expense wouldsuf ce. The total manufacturing expense may be estimated for the followingprocesses:

Organic chemical processes: 50–70% of the total manufacturing expense isin raw materials.

Inorganic chemical processes: 30–50% of the total manufacturing expenseis in raw materials..

Operating Expense Estimating FactorsMaterial expense

Raw materials Material balance y-pro ucts ateria a ance

Direct expensesUtilities Energy balanceLabor ItemizeMaintenance 6–10% xed capital investmentSupervision 20–30% of laborPayroll charges 30–40% of labor plus supervisionOperating supplies 5–7% of labor

– or 15–20% of labor

Clothing and laundry 15–20% of laborTechnical service 25% of a new engineer’s salaryRoyalties 0–5% of salesEnvironmental control See Table 5.2

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MO 2011Gs IV Ekonomi Teknik Lanjutan