BUSINESS PLAN

1	Tabel 1
2	Asumsi yg diperhitungkan
No	Tahun	0	1	2	3	4	5
4	Pengaruh Inflasi pertahun		10%	10%	10%	10%	10%
5	Indek inflasi	1.00	1.10	1.21	1.33	1.46	1.61
6	Nilai sisa Kendaraan	-	-	-	-	-	20,000
7	Nilai sisa Mesin	-	-	-	-	-	40,000
8	Nilai beli brg mdl baru					146,410
9	Biaya Operasi/Variabel	20,400	22,440	24,684	27,152	29,868	32,854
10	Bahan baku	12,000	13,200	14,520	15,972	17,569	19,326
11	Tenaga kerja langsung	200	220	242	266	293	322
12	Listrik/Air/Telp	1,000	1,100	1,210	1,331	1,464	1,611
13	Transportasi pemasaran	7,200	7,920	8,712	9,583	10,542	11,596
14	Biaya umum/Tetap		200,333	194,954	178,638	171,167	154,014
15	Administrasi & umum	1,000	1,100	1,210	1,331	1,464	1,611
16	Gaji	12,000	13,200	14,520	15,972	17,569	19,326
17	Biaya gedung kantor	6,000	6,600	7,260	7,986	8,785	9,663
18	Biaya Peralatan kantor	1,000	1,100	1,210	1,331	1,464	1,611
19	Total biaya umum	20,000	22,000	24,200	26,620	29,282	32,210
20	Bunga		72,000	64,421	45,685	20,081	-
21	Penyusutan		106,333	106,333	106,333	121,803	121,803
22
23	Pajak pertahun		30%	30%	30%	30%	30%
24	Data-data penjualan
25	% Kenaikan penjualan pertahun			10%	10%	10%	10%
26	Penjualan/ Unit (Satuan)		300	330	363	399	439
27	Harga/(unit,satuan)Rp.		1,000	1,100	1,210	1,331	1,464
28	Biaya variabel per unit		75	75	75	75	75
29	Investasi Barang Modal	900,000	Tarif beban penyusutan dari dirjen pajak
30	Gedung	500,000	5.0%	5.0%	5.0%	5.0%	5.0%
31	Kendaraan	100,000	20.0%	20.0%	20.0%	20.0%	20.0%
32	Mesin	200,000	20.0%	20.0%	20.0%	20.0%	20.0%
33	Peralatan	100,000	33.3%	33.3%	33.3%	33.3%	33.3%
34	Biaya Penyusutan	Umur (Th)	106,333	106,333	106,333	121,803	121,803
35	Gedung	20	25,000	25,000	25,000	25,000	25,000
36	Kendaraan	5	16,000	16,000	16,000	16,000	16,000
37	Mesin	5	32,000	32,000	32,000	32,000	32,000
38	Peralatan	3	33,333	33,333	33,333	48,803	48,803
39	Skedul Pemb. Pinj & Bunga
40	Saldo awal pinjaman ( 1 )	80%	720,000	644,208	456,848	200,812	-
41	Arus Kas ( 2 )		147,792	251,781	301,720	367,164	441,149
42	Bunga pinjaman x (1) = ( 3 )	10.0%	72,000	64,421	45,685	20,081	0
43	Pemb.pk pinjaman (2) - (3) = (4)		75,792	187,360	256,036	200,812	0
44	S/o akhir pinjaman (1) - (4) = (5)		644,208	456,848	200,812	0	0
	Tabel 2
		PERKIRAAN LABA/RUGI DAN ARUS DANA
N0	URAIAN	O	1	2	3	4	5
1	Volume Penjualan (Rp.000)		300,000	363,000	439,230	531,468	643,077
2	Penjualan tunai	70%	210,000	254,100	307,461	372,028	450,154
3	Penjualan Kredit	30%	-	108,900	131,769	159,440	192,923
4	Penerimaan Penjualan		210,000	363,000	439,230	531,468	643,077
5	Biaya
6	- Biaya operasi/variabel		22,440	24,684	27,152	29,868	32,854
7	- Biaya umum		22,000	24,200	26,620	29,282	32,210
8	Laba kotor		165,560	314,116	385,458	472,319	578,012
9	Penyusutan		106,333	106,333	106,333	121,803	121,803
10	Laba sblm bunga & pajak (Ebit)		59,227	207,783	279,124	350,515	456,209
11	Bunga		72,000	64,421	45,685	20,081	-
12	Laba sblm pajak (EBT)		(12,773)	143,362	233,440	330,434	456,209
13	Pajak		(3,832)	43,009	70,032	99,130	136,863
14	Laba bersih		(8,941)	100,353	163,408	231,304	319,346
15	Arus dana/kas	(900,000)	147,792	251,781	301,720	367,164	441,149
16	Arus dana dr penjualan nilai sisa	-	0	0	0	0	60,000
17	Arus dana pemb. Brg modal					(146,410)
18	Total arus dana	(900,000)	147,792	251,781	301,720	220,754	501,149
19	Saldo arus dana		(752,208)	(500,427)	(198,706)	168,458	609,607
20	Titik Plg Pokok (BEP) dlm Rp.		216,530	209,178	190,409	181,359	162,306
21	Titik Plg Pokok (BEP) dlm Unit		216.5	190.2	157.4	136.3	110.9
22	Net Present Value ( NPV )	119,163
23	Internal Rate Of Return ( IRR )	14.71%
24	Benefit cost ratio ( B/C Ratio )	1.15
25	Payback periode	1.58
			Arus dana	DF
0	Investasi semula	(900,000)	(900,000)	29%	PV	30%	PV
1			147,792	0.77519	114,567.44	0.76923	113,686
2			251,781.20	0.60093	151,301.72	0.59172	148,983
3		14.71%	301,720.32	0.46583	140,551.48	0.45517	137,333
4			220,754.06	0.36111	79,716.80	0.35013	77,292
5			501,149.43	0.27993	140,287.41	0.26933	134,974
					626,424.86		612,268.23
					(900,000)		(900,000)
		NPV			(273,575.14)		(287,731.77)
		IRR			9.68%