teori biaya dan estimasi 4

TOTAL
CAPITAL INVESTMENT (TCI)

Fixed-capital investment:

1.     Direkoveri setelah beberapa tahun dengan menggunakan biaya depresiasi D,

Depresiasi fixed-capital :

1.      Diatur oleh peraturan

2.      Tergantung pada sistem perpajakan

3.      10-20% fixed-capital.

Working-capital investment

Dikonsumsi di tahun pertama operasi.

OPERATING COST (Co)

Operating cost terdiri atas semua pengeluaran terkait proses manufaktur, seperti bahan mentah, utilitas, tenagah kerja, dan contingency. Operating cost  tidak termasuk depresiasi fixed-capital.

PROSEDUR PERHITUNGAN CASH FLOW

1.  Hitung gross profit (GP):

GP = S – CO

Ket :

S = revenue dari penjualan;

Co = biaya operasi.

2. Hitung net profit before tax( Pbt )

Pbt  = GP – D = S – (Co + D)

3. Hitung net profit after tax (Pat )

Pat  = Pbt  (1-t) = [S – (Co + D)] ( 1 – t )

4. Hitung net cashflow (CF):

CF = Pat  + D = [S – (Co + D)] ( 1 – t ) + D = [S – (Co + D)] ( 1 – t ) + D x t

Dikutip dari : http://staff.ui.ac.id/internal/132137886/material/PerancanganPabrikdanProduk-EstimasiBiaya.ppt

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