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.