Scribd Logo
Upload

Welcome to Scribd!

  • 35 views

    Direct Production Cost (DPC) : A. Manufacturing Cost (MC)

    Uploaded by

    Firdaus Septiawan
    1. The document provides information on the costs involved in manufacturing a product, including direct production costs, fixed charges, plant overhead costs, and general expenses. 2. It then discusses four methods for calculating profitability that do not consider the time value of money: return on investment (ROI), payback period (PBP), break event point (BEP), and shut down point (SDP). 3. The ROI is calculated to be 37.65%, which is above the acceptable minimum rate of return of 32-48%, indicating the plant is worthwhile. The PBP is calculated to be 3.8 years, which is less than the 5 year operational period, also indicating the plant is worthwhile.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Direct Production Cost (DPC) : A. Manufacturing Cost (MC)

    Uploaded by

    Firdaus Septiawan
    35 views4 pages
    1. The document provides information on the costs involved in manufacturing a product, including direct production costs, fixed charges, plant overhead costs, and general expenses. 2. It then discusses four methods for calculating profitability that do not consider the time value of money: return on investment (ROI), payback period (PBP), break event point (BEP), and shut down point (SDP). 3. The ROI is calculated to be 37.65%, which is above the acceptable minimum rate of return of 32-48%, indicating the plant is worthwhile. The PBP is calculated to be 3.8 years, which is less than the 5 year operational period, also indicating the plant is worthwhile.

    Original Description:

    a

    Original Title

    A

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    1. The document provides information on the costs involved in manufacturing a product, including direct production costs, fixed charges, plant overhead costs, and general expenses. 2. It then discusses four methods for calculating profitability that do not consider the time value of money: return on investment (ROI), payback period (PBP), break event point (BEP), and shut down point (SDP). 3. The ROI is calculated to be 37.65%, which is above the acceptable minimum rate of return of 32-48%, indicating the plant is worthwhile. The PBP is calculated to be 3.8 years, which is less than the 5 year operational period, also indicating the plant is worthwhile.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    35 views4 pages

    Direct Production Cost (DPC) : A. Manufacturing Cost (MC)

    Uploaded by

    Firdaus Septiawan
    1. The document provides information on the costs involved in manufacturing a product, including direct production costs, fixed charges, plant overhead costs, and general expenses. 2. It then discusses four methods for calculating profitability that do not consider the time value of money: return on investment (ROI), payback period (PBP), break event point (BEP), and shut down point (SDP). 3. The ROI is calculated to be 37.65%, which is above the acceptable minimum rate of return of 32-48%, indicating the plant is worthwhile. The PBP is calculated to be 3.8 years, which is less than the 5 year operational period, also indicating the plant is worthwhile.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 4

    A.

    Manufacturing Cost (MC)


    1. Direct Production Cost (DPC)
    Bahan baku Rp 193,710,521,901.93
    Gaji karyawan (GK) Rp 21,328,799,997.39
    Pengawasan & perburuhan (P) 15% GK Rp 3,199,319,999.61
    Utilitas 10% TPC 0.1 TPC
    Perawatan & perbaikan (MR) 4% FCI Rp 4,640,777,295.95
    Operating supplier 15% MR Rp 696,116,594.39
    Biaya laboratorium 15% GK Rp 3,199,319,999.61
    Patent & royalti 1% TPC 0.01 TPC
    +
    Direct Production Cost (DPC) Rp 266,774,855,788.87 + 0.11 TPC

    2. Fixed Charge (FC)


    Pajak 2% FCI Rp 2,320,388,647.97
    Depresiasi 10% FCI Rp 11,601,943,239.87
    Asuransi 1% FCI Rp 1,160,194,323.99
    Interest/Financing 5% TCI Rp 2,320,388,647.97
    +
    Fixed Charge (FC) Rp 17,402,914,859.80

    3. Plant Overhead Cost (POC) 5% TPC 0.05 TPC


    Manufacturing Cost (MC) Rp 244,177,770,648.67 + 0.16 TPC

    B. General Expenses (GE)


    Administrasi 2% TPC 0.02 TPC
    Biaya distribusi & penjualan 10% TPC 0.10 TPC
    Biaya penelitian & pengembangan 5% TPC 0.05 TPC
    +
    General Expenses (GE) 0.17 TPC
    TPC = MC +GE
    TPC = Rp 244,177,770,648.67 + 0.16 TPC + 0,17 TPC
    0,67 TPC = Rp 244,177,770,648.67
    TPC = Rp 364,444,433,789.21
    GE = Rp 61,955,553,744.17
    MC = Rp 302,488,879,973.98
    Methods For Calculating Profitability That Do Not Consider the Time Value of Money

    a. Return On Invesment (ROI)


    Return on Investment merupakan perhitungan keuntungan berdasarkan rasio keuntungan
    bersih terhadap investasi, yang dapat dihitung dengan persamaan 8-1a (Peter, 2003).


    ROI =

    51,391,144,288.75
    ROI = 136,493,449,874

    ROI = 37.65%

    Berdasarkan Tabel 8-1 [Peter, 2003] diketahui bahwa untuk pabrik dengan proses
    teknologi yang baru. Nilai minimal acceptable Rate of return (MARR) yang dapat diterima adalah
    sama dengan atau lebih besar dari 32-48%, dari hasil perhitungan, diperoleh dari ROI sebesar
    37.65%. Nilai ini menunjukkan pabrik ini layak untuk didirikan karena ROI lebih besar nilai yang
    diperbolehkan.

    b. Payback Period (PBP)


    Payback period merupakan lama waktu yang dibutuhkan untuk pengembalian total setara
    dengan capital investment. Payback period dapat dihitung menggunakan persamaan 8-2a (Peter,
    2003).
    +
    =

    136,493,449,874
    =
    36,796,199,325.80

    Diperoleh PBP = 3,7 tahun (3 tahun 8 bulan)

    Dari hasil perhitungan, diperoleh dari PBP sebesar 3 tahun 8 bulan. Nilai ini menunjukkan pabrik
    Triacetin ini layak untuk didirikan karena Pengembalian modal hendaknya kurang dari 5 tahun
    masa operasi.
    c. Break Event Point (BEP)
    Titik impas pendapatan dan biaya produksi yang diperoleh dari kapasitas produksi. Nilai
    ini menunjukkan keuntungan pabrik akan dicapai setelah kapasitas produksi diatas persentase ini.

    ( + 0,3 )
    =
    0,7
    BEP didapat dengan menghubungkan tiga variabel biaya yaitu biaya tetap, biaya total
    produksi dan harga jual produk. Variabel biaya ditampilkan ditampilkan dibawah dan hasil
    keuntungan break event point di tunjukkan pada gambar 4.1

    Variable Cost (Va) Biaya yang dikeluarkan


    Bahan Baku Rp 193,710,521,901.93
    Paten Royalti Rp 3,644,444,341.61
    Utilitas Rp 36,444,443,416.09
    Total Rp 233,799,409,659.63
    Regulated cost (Ra) Biaya yang dikeluarkan
    Gaji Karyawan Rp 21,328,799,997.39
    Plant Overhead Rp 18,222,221,640.27
    General Expenses Rp 61,955,553,744.17
    Supervisi Rp 3,199,319,999.61
    Maintenance Rp 4,640,777,295.95
    Plant Supplier Rp 96,116,594.39
    Laboratorium Rp 3,199,319,999.61
    Total Rp 113,242,109,271.38
    Fixed Cost (Fa) Rp 17,402,914,859.80

    Harga Jual Produk/Tahun (Sa) Rp 443,544,705,660.27

    ( + 0,3 )
    =
    0,7
    (Rp 17,402,914,859.80 + 0,3(Rp 113,242,109,271.38)
    =
    Rp 443,544,705,660.27 Rp 233,799,409,659.63 0,7(Rp 113,242,109,271.38 )
    = 0,3938
    = 39,38 %
    Kapasitas produksi pada titik BEP = 39.38 % x 25.000 ton
    = 9843.99 ton
    d. Shut Down Point (SDP)
    Shut down point adalah suatu titik dimana pada kondisi itu jika proses dijalankan maka
    perusahaan tidak akan mendapatkan laba tetapi juga tidak mengalami kerugian, tetapi jika pabrik
    beroperasi pada kapasitas dibawah titik shut down point maka pabrik akan mengalami kerugian.
    (0,3 )
    =
    0,7

    (0,3 x Rp 113,242,109,271.38 )
    =
    Rp 443,544,705,660.27 Rp 233,799,409,659.63 0,7(Rp 113,242,109,271.38 )

    = 0,2604

    = 26,04%

    You might also like

    pFad - Phonifier reborn

    Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

    Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


    Alternative Proxies:

    Alternative Proxy

    pFad Proxy

    pFad v3 Proxy

    pFad v4 Proxy