NO URAIAN BULAN 0 BULAN 1 BULAN 2

1 VOLUME PENJUALAN
KENAIKAN HARGA
1.1 Quantity 100 150
1.2 harga produk 500,000 525000
2 TOTAL PENJUALAN 50000000 78750000
3 KENAIKAN BIAYA PERTAHUN 5% 5%
3.1 BIAYA OPERASIONAL 15,000,000 15,250,000
3.2 BIAYAUMUM 200,000 200,000
4 LABA KOTOR 14,800,000 15,050,000
5 penyusutan (garis lurus 3thn) 7,000 7,000
6 laba sblm bunga & pajak(ebit) 14,793,000 15,043,000
7 pajak 10%(ppn) 1,479,300 1,504,300
8 laba bersih Rp 13,313,700 Rp 13,538,700
9 diskon faktor 2%
10 modal investasi Rp.10.000.000
11 arus/dana kas(5+8) Rp 13,320,700 Rp 13,545,700
12 titik plg pokok (BEP)dlm Rp.(3.1+3.2) 15,200,000 15,450,000
titik plg pokok (BEP)(12/1.2) 30.4 29.4285714286
Net Present Value(NPV) Rp 61,654,200
Internal Rate of Return(IRR) 87%
Payback 3 BULAN
BULAN 3 BULAN 4 BULAN 5 BULAN 6

200 250 300 350

550000 575000 600000 625000
110000000 143750000 180000000 218750000

15,500,000 15,750,000 4,000,000 4,250,000

200,000 200,000 200,000 200,000
15,300,000 15,500,000 3,800,000 4,050,000
7,000 7,000 7,000 7,000
15,293,000 15,493,000 3,793,000 4,043,000
1,529,300 1,549,300 379,300 404,300
Rp 13,763,700 Rp 13,943,700 Rp 3,413,700 Rp 3,638,700

Rp 13,770,700 Rp 13,950,700 Rp 3,420,700 Rp 3,645,700

15,700,000 15,950,000 4,200,000 4,450,000
28.5454545455 27.7391304348 7 7.12