Tahun Indeks1954 1001979 2301982 3151992 358.21993 3591994 368.11995 381.11996 381.71997 386.51998 389.51999 390.62008 461.0568

Nama Alat JumlahFM FP

FBM 1982 2008PEC PEC PEC total

Tangki Metanol (TP-01) 1 1 1 1.9 35000 51228.53 51228.53 Fig 5-61 1668 m3Bin (B-01) 1 1 1 2.1 3000 4391.02 4391.02 Fig 5-61 927.5 m3Bin (B-02) 1 1 1 2.1 2500 3659.18 3659.18 Fig 5-61 708.6 m3Bin (B-03) 1 1 1 2.1 700 1024.57 1024.57 Fig 5-61 123.7 m3Bin (B-04) 1 1 1 2.1 200 292.73 292.73 Fig 5-61 4.8 m3Bucket Elevator (BE-01) 1 1 1 2.4 8000 11709.38 11709.38 Fig 5-14b 7 in.Width,75 ft heightBucket Elevator (BE-02) 1 1 1 2.4 6000 8782.03 8782.03 Fig 5-14b 4 in.Width,50 ft heightBucket Elevator (BE-03) 1 1 1 2.4 7000 10245.71 10245.71 Fig 5-14b 4 in.Width,75 ft heightBelt Conveyor (BC-01) 1 1 1 2.4 100000 146367.24 146367.24 Fig 5-14b 14 in.Width,1000 ft longBelt Conveyor (BC-02) 1 1 1 2.4 150000 219550.86 219550.86 Fig 5-14b 14 in.Width,1500 ft longBelt Conveyor (BC-03) 1 1 1 2.4 25000 36591.81 36591.81 Fig 5-14b 14 in.Width,200 ft longBelt Conveyor (BC-04) 1 1 1 2.4 100000 146367.24 146367.24 Fig 5-14b 14 in.Width,1000 ft longSublimator ( SB-01) 1 1 1 2 50000 73183.62 73183.62 Peter 480 ft 12 u turnReaktor ( R-01 ) 2 Harga thn 1979 = 85000 170390.56 340781.11 PeterMenara Distilasi (MD-01) 1 1 1 4 165000 241505.94 241505.94 Fig 5-44b 30 trayCrystalyzer ( CR-01 )+Agitator 1 1 1 2.5 60000 87820.34 87820.34 Fig 5-23a 41.74 m3Crystalyzer ( CR-02 )+Agitator 1 1 1 2.5 100000 146367.24 146367.24 Fig 5-23a 85.89 m3

CBM 2008

1950 1960 1970 1980 1990 2000 20100

100

200

300

400

500

f(x) = 6.7320980616x - 13057.4430444697R = 0.9715437939

Tahun

Inde

ks

CEP Cost Indeks

Reboiler (RB-01) 2 1 1 3.5 13000 19027.74 38055.48 Fig 5-36 heat transfer A: 358 m2Vaporizer (VP-01) 1 1 1 3.5 7000 10245.71 10245.71 Fig 5-36 heat transfer A: 17.3 m2Vaporizer (VP-02) 1 1 1 3.5 11000 16100.40 16100.40 Fig 5-36 heat transfer A: 121 m2Vaporizer (VP-03) 1 1 1 3.5 6000 8782.03 8782.03 Fig 5-36 heat transfer A: 25.6 m2HE-01 2 1 1 3.5 9000 13173.05 26346.10 Fig 5-36 heat transfer A: 85.7 m2HE-02 1 1 1 3.5 5000 7318.36 7318.36 Fig 5-36 heat transfer A: 17.7 m2Condenser (CD -01) 1 1 1 2.7 80000 117093.79 117093.79 Fig 5-23 Volume :143 m3Condenser (CD-02) 1 1 1 3.5 12000 17564.07 17564.07 Fig 5-36 heat transfer A: 307.4 m2Condenser (CD-03) 2 1 1 3.5 12500 18295.90 36591.81 Fig 5-36 heat transfer A: 323 m2Pompa (P-01) 1 1 1 3 1500 2195.51 2195.51 Fig 5-49 0.75 hpPompa (P-02) 1 1 1 3 2500 3659.18 3659.18 Fig 5-49 1.5 hpPompa (P-03) 1 1 1 3 10000 14636.72 14636.72 Fig 5-49 7.5 hpPompa (P-04) 1 1 1 3 3000 4391.02 4391.02 Fig 5-49 2 hpPompa (P-05) 1 1 1 3 2500 3659.18 3659.18 Fig 5-49 1.5 hpPompa (P-06) 1 1 1 3 1200 1756.41 1756.41 Fig 5-49 0.5 hpPompa (P-07) 1 1 1 3 1200 1756.41 1756.41 Fig 5-49 0.5 hpPompa (P-08) 1 1 1 3 1200 1756.41 1756.41 Fig 5-49 0.5 hpPompa (P-09) 3 1 1 3 1200 1756.41 5269.22 Fig 5-49 0.5 hpPompa (P-10) 1 1 1 3 15000 21955.09 21955.09 Fig 5-49 15 hpPompa (P-11) 1 1 1 3 3800 5561.96 5561.96 Fig 5-49 3 hpPompa (P-12) 2 1 1 3 3000 4391.02 8782.03 Fig 5-49 2 hpPompa (P-13) 1 1 1 3 3800 5561.96 5561.96 Fig 5-49 3 hpPompa (P-14) 2 1 1 3 3000 4391.02 8782.03 Fig 5-49 2 hpPompa (P-15) 1 1 1 3 1200 1756.41 1756.41 Fig 5-49 0.5 hpPompa (P-16) 1 1 1 3 1200 1756.41 1756.41 Fig 5-49 0.5 hpBlower ( BL-01 ) 1 1 1 2.5 60000 87820.34 87820.34 Fig 5-30 1500 hpFan ( F-01) 1 1 1.6 2.2 2000 2927.34 4683.75 Fig 5-29 4 m3/sFan ( F-02) 1 1 1.6 2.2 1800 2634.61 4215.38 Fig 5-29 3.4 m3/sFan ( F-03) 2 1 1.6 2.2 3000 4391.02 14051.25 Fig 5-30 6.4 m3/sCyclones ( CN-01 ) 4 1 1 3 5000 7318.36 29273.45 Fig 5-56 4.5475 m3/s @ cycloneCyclones ( CN-02 ) 1 1 1 3 5000 7318.36 7318.36 Fig 5-56 4.396 m3/s @ cycloneCyclones ( CN-03 ) 4 1 1 3 5000 7318.36 29273.45 Fig 5-56 4.53 m3/s @ cycloneTangki separator ( TS-01 ) 1 1 1 2 5000 7318.36 7318.36 Fig 5-44b H= 2.5 m ,D=0.61m Tangki separator ( TS-02 ) 1 1 1 2 15000 21955.09 21955.09 Fig 5-44b H=8.7 m ,D=2.6m Tangki separator ( TS-03 ) 1 1 1 2 10000 14636.72 14636.72 Fig 5-44b H=4.6 m ,D=1.7 m Tangki Akumulator ( TA-01 ) 1 1 1 2 5000 7318.36 7318.36 Fig 5-44b H=12 ft ,D=10 ft Tangki Akumulator ( TA-02 ) 1 1 1 2 5000 7318.36 7318.36 Fig 5-44b H=12 ft ,D=10 ft Tangki Akumulator ( TA-03 ) 1 1 1 2 5000 7318.36 7318.36 Fig 5-44b H=12 ft ,D=10 ft

Tangki Akumulator ( TA-04 ) 1 1 1 2 5000 7318.36 7318.36 Fig 5-44b H=12 ft ,D=10 ft Centrifugal Filtration ( CF-01) 1 1 1 2 80000 117093.79 117093.79 Fig 5-54 solid = 2.3375 kg/sFurnace ( FU-01 ) 1 1 1 2.2 500000 731836.19 731836.19 Fig 5-26b 8.747 MWRotary Dryer ( RD-01 ) 1 1 1 2.3 40000 58546.90 58546.90 Fig 5-33 43.96 m3Desublimator ( DE-01 ) 2 1 1 3 100000 146367.24 292734.48 Fig 5-33 7 m3

Gudang 1 15000000.00 TOTAL = 3,352,899.86

Note : Untuk mendapatkan harga PEC, FBM ( Factor Bare Module ) tidak usah dipakai FBM hanya dipakai untuk mendapatkan harga yang telah terpasang ( Ulrich,1984 )

ALAT - ALAT UTILITAS

Tahun Index1982 315 2008 461.058

No Nama Alat Kode JML Harga PECPEC, $

KeteranganTotal, Rp per alat, $ thn thnthn 1982 1982 2008

1 Bak Pengendap BU-01 1 6250000 Perbandingan2 Tangki Penggumpal BU-02 1 40000 40000 58547.05 Perbandingan3 Tangki Larutan Alum TU-01 1 4500 4500 6586.54 Fig. 5-444 Tangki Larutan Soda Abu TU-02 1 4500 4500 6586.54 Fig. 5-445 Clarifier CU-01 1 25000 25000 36591.90 Fig. 5-527 Saringan Pasir TU-04 2 2500 5000 7318.38 Perbandingan8 Tangki Penampung Air TU-05 1 34000 34000 49764.99 Perbandingan9 Tangki Demineralisasi TU-06 2 2500 5000 7318.38 Fig. 5-4410 Tangki larutan NaCl TU-07 1 1500 1500 2195.51 Fig. 5-4411 Deaerator TU-08 1 37500 37500 54887.86 Fig. 5-4412 Cold Basin TU-09 1 8000 8000 11709.41 Fig. 5-4413 Hot Basin TU-10 1 8000 8000 11709.41 Fig. 5-4414 Tangki Klorinasi BU-03 1 5000 5000 7318.38 Fig. 5-4415 Tangki Kaporit TU-11 1 2500 2500 3659.19 Fig. 5-4416 Cooling Tower CTU-01 1 150000 150000 219551.43 Fig. 5-617 BFW Tank TU-12 1 22000 22000 32200.88 Fig. 5-4418 Tangki NaOH TU-13 1 4000 4000 5854.70 Fig. 5-4419 Pompa Utilitas - 01 PU-01 1 18000 18000 26346.17 Fig. 5-4920 Pompa Utilitas - 02 PU-02 1 2000 2000 2927.35 Fig. 5-4921 Pompa Utilitas - 03 PU-03 1 15000 15000 21955.14 Fig. 5-4922 Pompa Utilitas - 04 PU-04 1 2500 2500 3659.19 Fig. 5-4923 Pompa Utilitas - 05 PU-05 1 12000 12000 17564.11 Fig. 5-4924 Pompa Utilitas - 06 PU-06 1 1200 1200 1756.41 Fig. 5-4925 Pompa Utilitas - 07 PU-07 1 1200 1200 1756.41 Fig. 5-4926 Pompa Utilitas - 08 PU-08 1 1200 1200 1756.41 Fig. 5-4927 Pompa Utilitas - 09 PU-09 1 1200 1200 1756.41 Fig. 5-49

28 Pompa Utilitas - 10 PU-10 1 1200 1200 1756.41 Fig. 5-4929 Pompa Utilitas - 11 PU-11 1 2000 2000 2927.35 Fig. 5-4930 Pompa Utilitas - 12 PU-12 1 25000 25000 36591.90 Fig. 5-4931 Pompa Utilitas - 13 PU-13 1 35000 35000 51228.67 Fig. 5-4932 Pompa Utilitas - 14 PU-14 1 35000 35000 51228.67 Fig. 5-4933 Pompa Utilitas - 15 PU-15 1 30000 30000 43910.29 Fig. 5-4934 Pompa Utilitas - 16 PU-16 1 3400 3400 4976.50 Fig. 5-4935 Pompa Utilitas - 17 PU-17 1 1200 1200 1756.41 Fig. 5-4936 Pompa Utilitas - 18 PU-18 1 1200 1200 1756.411428571 Fig. 5-4937 Pompa Utilitas - 19 PU-19 1 1200 1200 1756.411428571 Fig. 5-4941 Boiler - 01 BO-01 1 54000 54000 79038.51 Fig. 5-445 Tangki Bahan Bakar TU-14 1 50000 50000 73183.81 Fig. 5-4446 Pompa Bahan Bakar PU-20 1 1500 1500 2195.51 Fig. 5-4947 Air Plants AP-01 1 120000 120000 175641.14 Fig. 5-348 Electric Plants D-01 1 1000000 1000000 1463676.19 Fig. 5-947 Kompresor udara tekan K-01 1 20000 20000 29273.52380952 Fig 5-3048 Unit Refrigerasi RF-01 1 120000 120000 175641.1428571 Fig 5-11

Jumlah 6250000 $ 2797817.04Total = $ 2,798,511.48

EVALUASI EKONOMI

DATA - DATA PERHITUNGAN

Asumsi :1 man hour asing $ 251 man hour asing = 3 man hour indonesia1 man hour indonesia Rp 10,000Jumlah tenaga kerja Asing 5% Indonesia 95%

Nilai kurs : $1 = Rp 9,000Atas dasar perekonomian Indonesia pada era AFTA sudah membaik

FIXED CAPITAL COST (FCC)1. Harga alat

Ongkos import 10% PECPajak masuk 10% PEC, kursTransportasi ke lokasi 5% PEC, kurs

Rp $Purchased Equipment Cost (PEC) 3,352,899.86Ongkos import 335,289.99Pajak masuk 3017609873.46Transportasi ke lokasi 1508804936.73Delivered Equipment Cost (DEC) 4526414810.20 3,688,189.85Delivered Equipment Cost (DEC) dalam $ 4,191,124.82

2. Ongkos InstalasiRp $

Material 11% PEC = 368,818.98Labour 32% PEC = 1,072,927.96

Labour 42917.12 man hourRp $

Upah buruh asing 53,646.40Upah buruh indonesia 1223137868.71

3. Ongkos PemipaanRp $

Material 21% PEC = 704,108.97Labour 15% PEC = 502,934.98

Labour 20117.40 man hourRp $

Upah buruh asing 25,146.75Upah buruh indonesia 573345875.96

4. Ongkos InstrumentasiRp $

Material 12% PEC = 402,347.98Labour 3% PEC = 100,587.00

Labour 4023.48 man hour

Rp $Upah buruh asing 5,029.35Upah buruh indonesia 114669175.19

5. Ongkos IsolasiRp $

Material 3% PEC = 100,587.00Labour 5% PEC = 167,644.99

Labour 6705.80 man hourRp $

Upah buruh asing 8,382.25Upah buruh indonesia 191115291.99

6. Ongkos Instalasi listrikRp $

Material 7% PEC = 234,702.99Labour 5% PEC = 167,644.99

Labour 6705.80 man hourRp $

Upah buruh asing 8,382.25Upah buruh indonesia 191115291.99

7.Ongkos Pembelian tanah dan perbaikan

Land and Yard Improvement = 50.00% PECOngkos tanah total Rp 15,088,049,367.32

8. Ongkos Pembuatan bangunan dan perlengkapan

In door Construction 50.00% PECOut door Construction 30.00% PECBiaya pembuatan bangunan dan perlengkapan= Rp 24,140,878,987.72

9. Ongkos Utilitas

Harga alat utilitas yang dibuat ditempat Rp 6,250,000.00Harga alat yang di import $ 2,797,817.04Biaya transport dan transportasi ke indonesia = $ 279,781.70

10% Harga alat utilitasTransportasi dari pelabuhan ke lokasi = Rp 1,259,017,667.14

5% Harga alat utilitas dalam Rp

Harga alat utilitas total sampai ditempat(DEC,ut): $ 3,077,598.74 + Rp 1,265,267,667.14

Biaya instalasiRp $

Material 11% PEC= 307,759.87Labour 32% PEC= 895,301.45

Labour 35812.06 man hour

Rp $Upah buruh asing 44,765.07Upah buruh indonesia 1020643655.49714Biaya total pembelian dan pemasangan utilitas =

$ 3,430,123.69 + Rp 2,285,911,322.64

PHYSICAL PLANT COST (PPC) = ( 1 + 2 + . . . . + 9 )Rp $

= 48,334,637,991.71 9,029,466.45

10. Engineering and Construction 0.2 PPCRp $

= 9,666,927,598.34 1,805,893.29 DIRECT PLANT COST (DPC) =

PPC + Engineering and ContructionRp $

= 58,001,565,590.06 10,835,359.7411. Contractor Fee 5.00% DPC

Rp $= 2,900,078,279.50 541,767.99

12. Contingency 15.00% DPCRp $

= 8,700,234,838.51 1,625,303.96

FIXED CAPITAL COST (FCC) = DPC + Contractor Fee + Contingency

Rp $= 69,601,878,708.07 13,002,431.69

TotalLang Factor 4.95 Rp 186,623,763,950.76

WORKING CAPITAL

1. Raw Material InventoryLama penyimpanan 1 bulan, untuk bahan bakuBiaya = (30/330)*Harga Raw material = Rp 15859687787.80

2. In Process InventoryLama bahan didalam proses diperkirakan 1 hariBiaya = 1/2 MC (selama 1 hari) Rp 531264357.50

3. Product InventoryLama penyimpanan 2 mingguBiaya = MC (0.5 Bulan ) Rp 3652442457.84

4. Extended CreditBerupa cadangan kredit untuk Customer selama 1 bulanBiaya = Sales Value (Selama 1 Bulan) Rp 38250000000.00

5. Available CashUntuk pembagian gaji, service dan materialBiaya = MC (1 Bulan ) Rp 29219539662.68

WORKING CAPITAL (WC) = 1+2+ . . . +5 Rp 87512934265.82

TOTAL CAPITAL INVESTEMENT = WC + FCC

.=Rp 274,136,698,216.58

MANUFACTURING COST Pabrik Dimethyl Terephthalate beroperasi selama 24 jam seharidan 330 hari dalam setahun1. Harga Bahan Dasar

Asam Terephthalate 0.3 $ /kgKebutuhan ### kg/yearHarga Rp/thn: 138642925433.94

Metanol 1486 Rp /KgKebutuhan 23,101,372.97 kg/yearHarga Rp/thn: 34328640231.84

Katalis ( estimasi setahun 3 kali ditukar )Harga 55000.00 $ / sekali tukarKebutuhan Rp/thn: 1485000000.00

Total pembelian bahan dasar =Rp/thn: 174456565665.78

2. Buruh (operating labour)

Jumlah operating labour = 175 orang

Jabatan Pendidikan Jumlah Gaji/orang/bulan Gaji total/tahunDirektur utama S-2 1 25,000,000.00 300,000,000.00Direktur S-1 2 15,000,000.00 360,000,000.00Kepala Bagian S-1 6 7,500,000.00 540,000,000.00Kepala Seksi S-1 12 5,000,000.00 720,000,000.00Kepala shift D-3 26 3,000,000.00 936,000,000.00Pegawai Staff I D-3 14 2,000,000.00 336,000,000Pegawai Staff II SLTA 10 1,000,000.00 120,000,000Operator D-3 78 1,800,000.00 1,684,800,000.00Security SLTA 16 1,000,000.00 192,000,000Pegawai SLTP 10 1,000,000.00 120,000,000.00Jumlah 175 5,308,800,000.00Gaji total buruh pertahun (labour cost)= Rp 5308800000.00

3. Supervisi10.00% LabourCost .= Rp 530880000.00 /tahun

4. Maintanance cost6% Fixed cap. .= Rp 11197425837.05 /tahun

5. Plant Supplies15% Maintenance = Rp 1679613875.56 /tahun

6. Royalties and patent 1.00% Sale price

Harga jual produk :

Dimethyl Terephthalate 0.85 $ /kg Produk 60,000,000.00 kg/year

Rp/thn: 459000000000.00

Harga jual produk total : 459000000000.00 Rp/thn

Royalties and patent 4590000000.00 Rp/thn

7. UtilitasNama Bahan Kebutuhan Harga Biaya

kg/thn Rp/kg Rp/thnAlum (tawas) 22,916.24 500 11458119.47Ca(OCl)2 (Kaporit) 396.00 2,500 990000.00Soda Abu 4,468.67 400 1787466.64NaCl 19,798.77 2,000 39597533.88Zeolit 1,978.45 4,450 8804094.54NaOH 28,292.09 5,000 141460453.54Fuel Oil 39,262,201.80 2,000 78524403592.11Pembelian bahan untuk utilitas Rp 78728501260.18

A. DIRECT MANUFACTURING COST = 1+2+3+. . . +7

.= Rp 276,491,786,638.57

B. INDIRECT MANUFACTURING COSTPayroll overhead 15% LabourCost 796320000.00Laboratory 10% LabourCost 530880000.00Plant overhead 50% LabourCost 2654400000.00Packaging and Shipping 10% SalePrice 45900000000.00

Indirect manufacturing cost = Rp 49,881,600,000.00

C. FIXED MANUFACTURING COST

Depresiasi 10% FCC 18,662,376,395.08Property tax 2% FCC 3,732,475,279.02Insurance 1% FCC 1,866,237,639.51

Fixed manufacturing cost = Rp 24,261,089,313.60

MANUFACTURING COST (MC) = A+B+C = 350,634,475,952.17

GENERAL EXPENSE (GE)

Administration 2% SalePrice 9180000000.00Sales expense 4% SalePrice 18360000000.00Reseach 2% SalePrice 9180000000.00Finance 25% FC + 50.00% WC

. = Rp 13416887525.35

GENERAL EXPENSE = Rp 50136887525.35

TOTAL PRODUCT COST = MC + GE

Total Product Cost Rp 400,771,363,477.52

ANALISIS KEUNTUNGAN

Profit before taxes = Sales Price - Total Product Cost.=Rp 58228636522.48

Pajak pendapatan = 50%Profit after taxes .=Rp 29114318261.24

A. PERCENT RETURN ON INVESTMENT (ROI)ROI before taxes = Profit before taxes / Fixed Capital Cost * 100%

ROI,b = 31.20% Pabrik beresiko rendah, ROI>11%, Table 54 Aries Newton

ROI after taxes = Profit after taxes / Fixed Capital Cost * 100%ROI,a = 15.60%

B. PAY OUT TIME (POT)

POT before taxes = Fixed Capital Cost / ( Profit before taxes + Depreciation )POT,b = 2.43 tahun ---> Pabrik beresiko rendah,

POT< 5 tahun (Table 55 Aries Newton)POT after taxes = Fixed Capital Cost / ( Profit after taxes + Depreciation )

POT,a = 3.91 tahun

C. DISCOUNTED CASH FLOW RATE OF RETURN (DCFRR)AsumsiUmur pabrik 10 tahunDepresiasi 10% Fixed Capital Cost tiap tahunSalvage value = Harga tanah = Rp 18662376395.08

Total Capital Investment = . = Rp 274136698216.58

Annual cash flowProfit after taxes Rp 29114318261.24Depresiasi Rp 18662376395.08Finance Rp 13416887525.35Total Rp 61193582181.67

dengan IM =Untuk mencari nilai i dilakukan trial hingga :

Trial i = 19.96%Hasil trial = 0.00

BREAK EVEN POINT (BEP)

(FCC + WC) = Annual Cash Flow (IM) + (WC + Salvage value)/(1+i)10

((1+i)-1 + (1+i)-2 + . . . .+ (1+i)-10)

(FCC + WC) - Annual Cash Flow (IM) - (WC + Salvage value)/(1+i)10 = 0

BEP = (Fa + 0.3 Ra)/(Sa-Va-0.7Ra) x 100%DenganFa = Annual fixed expense pada kapasitas maksimumRa = Annual regulated expense pada kapasitas maksimumSa = Annual sales value pada kapasitas maksimumVa = Annual variabel expense pada kapasitas maksimumra = Annual production rateZ = Annual kapasitas maksimum

Depresiasi Rp 18,662,376,395.08Property taxes Rp 3,732,475,279.02

Insurance Rp 1,866,237,639.51Fa Rp 24,261,089,313.60

Finance Rp 13,416,887,525.35Labour cost Rp 5,308,800,000.00

Plant overhead Rp 2,654,400,000.00Supervisor Rp 530,880,000.00Laboratory Rp 530,880,000.00

Administration Rp 9,180,000,000.00Sales expense Rp 18,360,000,000.00

Research Rp 9,180,000,000.00Maintainance Rp 11,197,425,837.05Plant supplies Rp 1,679,613,875.56

Ra Rp 72,038,887,237.95

Raw material Rp 174,456,565,665.78Packaging and shipping Rp 45,900,000,000.00

Utilitas Rp 78,728,501,260.18Royalties Rp 4,590,000,000.00

Va Rp 303,675,066,925.97

BEP = 43.73% (kisaran 40-60%)

SHUT DOWN POINT (SDP)

SDP = 0.3 Ra/(Sa-Va-0.7Ra) x 100%= ra/Z

SDP = 20.60%

Data Grafik Analisis Kelayakan Pabrik

Variabel Kapasitas Rp/thn

Fa0 24,261,089,313.60

100 24,261,089,313.60

Sa0 0.00

100 459,000,000,000.00

Va0 0.00

100 303,675,066,925.97

Ra0 21,611,666,171.39

100 72,038,887,237.95

TMCFa+0.3Ra 0 45,872,755,484.99

Va+Ra+ Fa 100 399,975,043,477.52

Grafik

Fa+Va 0 24,261,089,313.60 Fa+Va 100 327,936,156,239.56

0 10 20 30 40 50 60 70 80 90 1000.00

100,000,000,000.00

200,000,000,000.00

300,000,000,000.00

400,000,000,000.00

500,000,000,000.00

Gambar 8.Grafik Total Cost dan Sales pada Berbagai Kapasitas Kapasitas ( % )

Rp/ta

hun

Variabel Expense

BEP = 43,73 %

Sales

TMC

SDP = 20,60 %

Fixed Expense

Regulated Expense

0.3 Ra

0 10 20 30 40 50 60 70 80 90 1000.00

100,000,000,000.00

200,000,000,000.00

300,000,000,000.00

400,000,000,000.00

500,000,000,000.00

Gambar 8.Grafik Total Cost dan Sales pada Berbagai Kapasitas Kapasitas ( % )

Rp/ta

hun

Variabel Expense

BEP = 43,73 %

Sales

TMC

SDP = 20,60 %

Fixed Expense

Regulated Expense

0.3 Ra

0 10 20 30 40 50 60 70 80 90 1000.00

100,000,000,000.00

200,000,000,000.00

300,000,000,000.00

400,000,000,000.00

500,000,000,000.00

Gambar 8.Grafik Total Cost dan Sales pada Berbagai Kapasitas Kapasitas ( % )

Rp/ta

hun

Variabel Expense

BEP = 43,73 %

Sales

TMC

SDP = 20,60 %

Fixed Expense

Regulated Expense

0.3 Ra

PEC2Utilitasevaluasidata grafik