PERHITUNGAN EKONOMI
1. MENENTUKAN INDEKS HARGA
Indeks harga tahun 1987 - 2002
tahun = X
indeks harga = Y
X Y XY X2
1.0000 1,987.0000 324.0000 643,788.0000 3,948,169.0000
2.0000 1,988.0000 343.0000 681,884.0000 3,952,144.0000
3.0000 1,989.0000 355.0000 706,095.0000 3,956,121.0000
4.0000 1,990.0000 357.6000 711,624.0000 3,960,100.0000
5.0000 1,991.0000 361.3000 719,348.3000 3,964,081.0000
6.0000 1,992.0000 358.2000 713,534.4000 3,968,064.0000
7.0000 1,993.0000 359.2000 715,885.6000 3,972,049.0000
8.0000 1,994.0000 368.1000 733,991.4000 3,976,036.0000
9.0000 1,995.0000 381.1000 760,294.5000 3,980,025.0000
10.0000 1,996.0000 381.7000 761,873.2000 3,984,016.0000
11.0000 1,997.0000 386.5000 771,840.5000 3,988,009.0000
12.0000 1,998.0000 389.5000 778,221.0000 3,992,004.0000
13.0000 1,999.0000 390.6000 780,809.4000 3,996,001.0000
14.0000 2,000.0000 394.1000 788,200.0000 4,000,000.0000
15.0000 2,001.0000 394.3000 788,994.3000 4,004,001.0000
16.0000 2,002.0000 390.4000 781,580.8000 4,008,004.0000
31,912.0000 5,934.6000 11,837,964.4000 63,648,824.0000
SLOPE = n.sigmaXY-sigmaX.sigmaY/n.sigmaX2-(sigmaX)2
A = 4.1315
INTERCEPT = sigmaY.sigmaX2-sigmaXY.sigmaX/n.sigmaX2-(sigmaX)2
B = -7,869.3056
Persamaan untuk indeks harga Y = AX + B
Y = 4.1315 X -7,869.3056
Jadi indeks harga tahun 2003 - 2020
tahun indeks harga
2003 406.0300
2004 410.1615
2005 414.2929
2006 418.4244
2007 422.5559
2008 426.6874
2009 430.8188
2010 434.9503
2011 439.0818
2012 443.2132
2013 447.3447
2014 451.4762
2015 455.6076
2016 459.7391
2017 463.8706
2018 468.0021
2019 472.1335
2020 476.2650
HARGA ALAT TAHUN 2015
harga satuan
US $
ACC-01 = Accumulator-01 3,000.00
ACC-02 = Accumulator-02 3,000.00
ACC-03 = Accumulator-03 3,000.00
CH-01 = Chiller-01
C-01 = Cooler-01 2,100.00
C-02 = Cooler-02 3,200.00
C-03 = Cooler-03 2,800.00
C-04 = Cooler-04 2,800.00
C-05 = Cooler-05 2,800.00
CD-01 = Condenser-01 76,900.00
CD-02 = Condenser-02 145,100.00
CD-03 = Condenser-03 134,700.00
EXP-01 = Expander-01 1,000.00
F-01 = Furnace-01 686,700.00
F-02 = Furnace-02 686,700.00
H-01 = Heater-01 2,100.00
KD-01 = Kolom Destilasi-01 1,000,000.00
KD-02 = Kolom Destilasi-02 1,200,000.00
KD-03 = Kolom Destilasi-03 1,500,000.00
KOD-01 = Knock Out Drum-01 15,500.00
P-01 = Pompa-01 25,000.00
P-02 = Pompa-02 10,500.00
P-03 = Pompa-03 10,500.00
P-04 = Pompa-04 10,500.00
P-05 = Pompa-05 10,500.00
P-06 = Pompa-06 10,500.00
P-07 = Pompa-07 10,500.00
P-08 = Pompa-08 10,500.00
P-09 = Pompa-09 10,500.00
R-01 = Reaktor-01 666,800.00
RB-01 = Reboiler-01 61,600.00
RB-02 = Reboiler-02 90,100.00
RB-03 = Reboiler-03 115,600.00
T-01 = Tangki-01 520,000.00
T-02 = Tangki-02 428,900.00
T-03 = Tangki-03 424,900.00
T-04 = Tangki-04 140,400.00
T-05 = Tangki-05 140,400.00
VP-01 = Vaporizer-01 18,000.00
8,169,100.0000
1 US $ = Rp. 13,250.0000
2. MENENTUKAN BIAYA PERALATAN
HARGA PERALATAN TAHUN 2014
harga satuan
US $
ACC-01 = Accumulator-01 3,000.00 1 3,000.00
ACC-02 = Accumulator-02 3,000.00 1 3,000.00
ACC-03 = Accumulator-03 3,000.00 1 3,000.00
CH-01 = Chiller-01 3,200.00 1 3,200.00
C-01 = Cooler-01 2,100.00 1 2,100.00
C-02 = Cooler-02 2,100.00 1 2,100.00
C-03 = Cooler-03 2,100.00 1 2,100.00
Jumlah Harga Total (US$)
kode nama alat
kode nama alat
C-04 = Cooler-04 2,100.00 1 2,100.00
C-05 = Cooler-05 2,100.00 1 2,100.00
CD-01 = Condenser-01 76,900.00 1 76,900.00
CD-02 = Condenser-02 134,700.00 1 134,700.00
CD-03 = Condenser-03 134,700.00 1 134,700.00
EXP-01 = Expander-01 94,300.00 1 94,300.00
F-01 = Furnace-01 686,700.00 1 686,700.00
F-02 = Furnace-02 686,700.00 1 686,700.00
H-01 = Heater-01 2,200.00 1 2,200.00
KD-01 = Kolom Destilasi-01 1,000,000.00 1 1,000,000.00
KD-02 = Kolom Destilasi-02 1,200,000.00 1 1,200,000.00
KD-03 = Kolom Destilasi-03 1,500,000.00 1 1,500,000.00
KOD-01 = Knock Out Drum-01 15,500.00 1 15,500.00
P-01 = Pompa-01 25,000.00 1 25,000.00
P-02 = Pompa-02 10,500.00 1 10,500.00
P-03 = Pompa-03 10,500.00 1 10,500.00
P-04 = Pompa-04 10,500.00 1 10,500.00
P-05 = Pompa-05 10,500.00 1 10,500.00
P-06 = Pompa-06 10,500.00 1 10,500.00
R-01 = Reaktor-01 666,800.00 1 666,800.00
RB-01 = Reboiler-01 61,600.00 1 61,600.00
RB-02 = Reboiler-02 90,100.00 1 90,100.00
RB-03 = Reboiler-03 115,600.00 1 115,600.00
T-01 = Tangki-01 520,000.00 20 10,400,000.00
T-02 = Tangki-02 428,900.00 3 1,286,700.00
T-03 = Tangki-03 424,900.00 1 424,900.00
T-04 = Tangki-04 140,400.00 5 702,000.00
T-05 = Tangki-05 140,400.00 2 280,800.00
VP-01 = Vaporizer-01 18,000.00 1 18,000.00
Total Purchased Equipment Cost = 19,678,400.00
3. PERHITUNGAN BIAYA
perhitungan biaya meliputi :
BIAYA PERALATAN = 19,678,400.0000
BIAYA BAHAN BAKU
Hydrogen
Harga (US $/ kg) = 0.30
Kebutuhan /tahun (kg) = 2856469.7228 396.7319
Biaya / tahun (US$) = 856940.92
Acetone
Harga (US $/ kg) = 1.50
Kebutuhan /tahun (kg) = 41418810.980 5,752.6126
Biaya / tahun (US$) = 62128216.47
Katalis nano Pd
Harga (US $/ kg) = 2,000,000.00
Kebutuhan /tahun (kg) = 0.250 0.2500
Biaya / tahun (US$) = 500000.00
Katalis nano ZnCr42O4
Harga (US $/ kg) = 12,000.00
Kebutuhan /tahun (kg) = 24.75 24.7500
Biaya / tahun (US$) = 297000.00
TOTAL BIAYA BAHAN BAKU = 63,782,157.39
BIAYA BAHAN BAKAR
Kebutuhan FurnaceHarga (US $/ liter) = 0.4700
Kebutuhan /tahun (liter) = 938,923.5869 130.4061 liter/jam
Biaya / tahun (US$) = 441,294.0858
Kebutuhan Generator dan BoilerHarga (US $/ liter) = 0.2700
Kebutuhan /tahun (liter) = 5,112,809.5883 710.1124 liter/jam
Biaya / tahun (US$) = 1,380,458.5888
PERHITUNGAN HARGA TANAH
Luas tanah (m2) = 50,000.000
Harga tanah per m2 (Rp) = 2,500,000.000
Biaya penyediaan tanah (Rp) = 125,000,000,000.000
US$ = 9,433,962.2642
PERHITUNGAN HARGA BANGUNAN
Luas bangunan (m2) = 15,000.0000
Harga bangunan per m2 (Rp) = 2,000,000.0000
Biaya penyediaan bangunan (Rp) = 30,000,000,000.0000
US$ = 2,264,150.9434
4.4. PERHITUNGAN BIAYA OPERATING LABOR
Gaji Karyawan (Operating Labor)
No. jabatan jumlah gaji/bulan (Rp) Total gaji/bulan (Rp)
1 Direktur Utama 1 50,000,000 50,000,000
2 Sekretaris Direktur Utama 1 15,000,000 15,000,000
3 Process Engineer 8 30,000,000 240,000,000
4 Project Engineer 3 10,000,000 30,000,000
5 Kepala Bagian 6 12,000,000 72,000,000
6 Kepala Seksi 9 9,000,000 81,000,000
7 Operator 65 3,000,000 195,000,000
8 Paramedis 5 5,000,000 25,000,000
9 Analis 3 4,000,000 12,000,000
10 Satpam 32 2,500,000 80,000,000
11 Pengemudi 7 2,500,000 17,500,000
13 Karyawan 39 4,500,000 175,500,000
14 IT 3 5,000,000 15,000,000
total 182 1,008,000,000
Jumlah gaji karyawan per bulan = 1,008,000,000.0000
Jumlah gaji karyawan per tahun + Tunjangan hari raya = 13,104,000,000.0000
Gaji karyawan per tahun (US $) = 988,981.1321
91.0000
4.5. PERHITUNGAN TOTAL CAPITAL INVESTMENT (TCI)
TOTAL DIRECT COST (DC)
Equipment, Installation dan Investment 50 - 60 FCI
Purchased Equipment-Delivered (PEC) = 19,678,400.0000 15 - 40 FCI
Installation, insulation and painting (25% PEC) = 4,919,600.0000 25 - 55 PEC
Instrumentation and Control (15% PEC) = 2,951,760.0000 6 - 30 PEC
Piping and installed (40% PEC) = 7,871,360.0000 10 - 80 PEC fluida
Electrical and installed (10% PEC) = 1,967,840.0000 10 - 15 PEC
Building = 2,264,150.9434
Service Facilities & yard improvement (20% PEC) = 3,935,680.0000 yard : 10 - 20 PEC | service fac. 30 - 80 PEC
Land = 9,433,962.2642 1 - 2 FCI / 4 - 8 PEC
TOTAL DIRECT COST (DC) = 53,022,753.2075
INDIRECT COST (ID)
Engineering and supervision (30 % PEC) = 5,903,520.0000 30 PEC 5 - 30 DC
Contruction expense (10 % DC) = 5,302,275.3208 10 DC
Contractors fee (4 % DC) = 2,120,910.1283 2 - 8 DC 1,5- 6 FCI
Contigency (5 % FCI) = 3,492,076.7714 5 - 15 FCI
TOTAL INDIRECT COST (IDC) = 16,818,782.2205
FIXED CAPITAL INVESTMENT
FCI = DC + IDC
= 69,841,535.4280 69,841,535.4280
WORKING CAPITAL
WC = 15% TCI
= 12,324,976.8402
TOTAL CAPITAL INVESTMENT
TCI = FCI + WC
= 82,166,512.2682 82,166,512.2682
4.6. PERHITUNGAN TOTAL PRODUCTION COST (TPC)
MANUFACTURING COST, MC
DIRECT PRODUCTION COST, DPC
Raw material = 63,782,157.3874 10 - 50 TPC
Operating Labor (OL) = 988,981.1321 15 TPC
Direct supervisory and clerical labor, DSCL (15% OL) = 148,347.1698 15 OL
Utilities (10% TPC) = 8,284,276.1276 10 - 20 TPC
Maintenance & repair,MR (6% FCI) = 4,190,492.1257 6 FCI
Labortory charge (10% OL) = 148,347.1698 10 - 20 OL
Patent & royalties (1 % TPC) = 828,427.6128 0 - 6 TPC
TOTAL DPC 78,371,028.7252
FIXED CHARGE, FC
Depreciation (10% FCI) = 6,984,153.5428 10 FCI
Local taxes (2% FCI) = 1,396,830.7086 2 - 4 FCI
Insurance (1% FCI) = 698,415.3543 0,4 - 1 FCI
Total FC 9,079,399.6056
PLANT OVERHEAD COST, POC = 50 % (MR + OL + DSCL) 50 - 70 (OL+DSCL+MR)
= 2,663,910.2138
TOTAL MANUFACTURING COST, MC = 90,114,338.5446
GENERAL EXPENSES (GE)
Administrative cost (20% OL) = 197,796.2264 20 - 30 OL
Distribution & selling price (3% TPC) = 2,485,282.8383 2 - 20 TPC
Research & Development cost (1% TPC) = 828,427.6128 16,898,146.7422 5 TPC
Financing (2% TCI) = 1,643,330.2454 0 - 10 TCI
TOTAL GENERAL EXPENSES (GE) = 5,154,836.9228
TOTAL PRODUCTION COST (TPC) = MC + GE
= 95,269,175.4674 82,842,761.2760
PERHITUNGAN ANNUAL CASH FLOW
produk Utama
Produksi MIBK / Tahun 20,000,000.0000 Kg
Harga Jual (US$) 6.5 harga referensi molbase = US$ 76 / kg
Penjualan pertahun 130,000,000.0000
Total Penjualan / Tahun 130,000,000.0000
TPC 95,269,175.4674
NPBT 34,730,824.5326 Umur pabrik didapat dari Peter hal 2716,984,153.5428
Income Tax (35%x NPBT) 12,155,788.5864 Umur pabrik = 10 tahun
NPAT 22,575,035.9462
Depresiasi (10% FCI) 6,984,153.5428 d = =
Annual Cash Flow 29,559,189.4890 %
%ACF 35.9747
% d = 10.0000
JANGKA WAKTU PENGEMBALIAN HUTANG
Umur Pabrik 10.0000 tahun
Lama Pengangsuran Hutang
TCI 82,166,512.2682
ACF 29,559,189.4890
Bunga 0.2400
Pinjaman (P) (75%TCI) 61,624,884.2012
Lama Angsuran 4.0000 tahun
A =
lifeService
TSV-FCI
1i 1
1n
nii
P
= 25,631,361.3233
Tahun ke- Pinjaman Bunga Total Hutang Angsuran Sisa Hutang
0 61,624,884.20 0.00 61,624,884.20 0.00 61,624,884.20
1 61,624,884.20 14,789,972.21 76,414,856.41 25,631,361.32 50,783,495.09
2 50,783,495.09 12,188,038.82 62,971,533.91 25,631,361.32 37,340,172.58
3 37,340,172.58 8,961,641.42 46,301,814.00 25,631,361.32 20,670,452.68
4 20,670,452.68 4,960,908.64 25,631,361.32 25,631,361.32 0.00
40,900,561.09 272,944,449.84 102,525,445.29 170,419,004.55
Pay Out Time
4.9668
3.7465 4.0000 tahun setengah dari service life
KARENA POT KRG DARI 1/2 UMUR PABRIK MAKA PABRIK LAYAK DIDIRIKAN (kurang dari 5 tahun)
Total Modal Akhir
a. Net Profit Over Total life of Project (NPOTLP)
NPOTLP = CCP + CR
= 235,184,321.7259 CCP = n . ACF - TCI
= 213,425,382.6215
TCI + bunga = 123,067,073.3604 CR = WC + Vs + Land
= 21,758,939.1044
KARENA NPOTLP LEBIH BESAR DARI TCI + TOTAL BUNGA MAKA PABRIK LAYAK UNTUK DIDIRIKAN
Total Capital Sink
TCI = 82,166,512.2682
TCS = n. ACF Angsuran
= 193,066,449.5963
KARENA TCS LEBIH BESAR DARI TCI SEHINGGA PABRIK LAYAK UNTUK DIDIRIKAN
Laju Pengembalian Modal
Rate of Return on Investment (ROR)
= 27.4747 di bawah 100 %
(harus lebih besar dari bunga bank)
KARENA % ROR LEBIH BESAR DARI % BUNGA BANK MAKA PABRIK INI LAYAK UNTUK DIDIRIKAN
Discounted Cash Flow Rate of Return
ACF
TCIBungaFCIPOT
%100Pr
xTCI
TaxAfterofitNetROR
nsn iVWC
iiiACFTCI
)1(
1)(
)1(
1....
)1(
1
)1(
121
BUNGA BANK TRIAL TRIAL
0.3483 2.7641 82,166,512.2952
TCI 82,166,512.2682
% = 0.3483
BEP 34,579,427.89
BEP =
= 32.7300 % 20-40 %
16,898,146.7422
0.3761
Fixed Cost = 16,898,146.7422 dollar 16.8981 Selling Price
Variable Cost = 78,371,028.7252 dollar 78.3710 Kapasitas Harga
Selling Price = 130,000,000.0000 130.0000 0.0000 0.0000
TPC = 95,269,175.4674 95.2692 100.0000 130.0000
BEP = 32.7300
Fixed Cost
Kapasitas Harga
0.0000 16.8981
100.0000 16.8981
Total Production Cost
Kapasitas Harga
0.0000 16.8981
100.0000 95.2692
Variable cost
Kapasitas Harga
0.0000 0.0000
100.0000 78.3710
0.0000
50.0000
100.0000
150.0000
0 10 20 30 40 50 60 70 80 90 100 110
HA
RG
A (
JUTA
US
$)
KAPASITAS PRODUKSI (%)
SP
FC
TPC
% 100Cost VariablePrice Selling
Cost Fixed