Analisis Finansial Pengembangan SUA AMDK Bening

Abstract

SUA AMDK Bening memiliki potensi meningkatkan kapasitas produksi serta menambah varian kemasan. Biaya investasi yang dibutuhkan proyek pengembangan sebesar Rp 1.091.109.496 untuk melengkapi legalitas badan usaha, perbaikan GMP, serta pembelian mesin peralatan penunjang kegiatan produksi. Proyek pengembangan dirancang untuk memenuhi kapasitas per hari 500 galon 19L serta penambahan varian kemasan RGB 600mL dengan kapasitas 100 krat per hari. Dengan menggunakan metode full costing, diperoleh HPP proyek pengembangan produk galon 19L sebesar Rp 3.617 dan Rp 16.834 RGB krat. Harga jual produk ditentukan dengan metode cost plus pricing sehingga diperoleh harga jual terendah Rp 5.500 per galon untuk Distributor dan Rp 23.000 per krat untuk Retail 1, harga jual tertinggi sebesar Rp 7.000 per galon dan Rp 24.000 per krat RGB untuk End consumers. Laba setelah pajak yang diperoleh dari proyek pengembangan selama umur proyek sebesar Rp 3.682.482.906. Proyek pengembangan dinyatakan layak berdasarkan empat kriteria dengan hasil NPV Rp 612.493.697, IRR 44,97%, Net B/C 7,2, dan Payback Period (PP) 5,5 tahun. Proyek pengembangan memperoleh pendapatan lebih besar dari kondisi existing SUA AMDK Bening karena R/C ratio proyek pengembangan lebih besar dari kondisi existing (1,31 > 0,77) serta opportunity cost yang diperoleh pada proyek pengembangan sebesar Rp 415.266.374 per tahun lebih banyak.

SUA AMDK BENING have a potency scaling up production capacities and adding RGB 600mL as a new product packaged variety. Needs of investment cost of developing project including for completing legality, GMP improvement, also machine and tools of production investment are Rp 1,091,109,496. Developing project is designed fulfilling 500 gallons and 100 RGB crates per day. The goods manufactured cost of developing project is calculated by full costing method by the results Rp 3,617 per gallon 19L and Rp 16,834 per RGB crates. Product selling price is determined by cost plus pricing method, the lowest price is Rp 5,500 per gallon for distributors and Rp 23,000 per RGB crate for retail 1 also the highest price is Rp 7,000 per gallon and Rp 24,000 per RGB crate both for End consumers. The developing project gain profit Rp 3,682,482,906 as years of project. The developing project is feasible based on four feasibility criteria (NPV Rp 612,493,697, IRR 44.97%, Net B/C 7.2, Payback Period 5.5 years). The profit gained by the developing project is bigger than existing condition’s-based R/C ratio of the developing project which bigger than the other's (1.31 > 0.77), also the developing project’s opportunity cost is Rp 415,266,374.