Professional Documents
Culture Documents
FM - UASM - OM - Siti Diyah Ayu Lestari
FM - UASM - OM - Siti Diyah Ayu Lestari
FM - UASM - OM - Siti Diyah Ayu Lestari
Graph ??
CEO are planing to acquire e vehicle, and then the vehicle will be rented out to customer for 5 years, vehicle price are
IDR 4.800,- without residual value, and expected earnings after tax are shown below:
Indonesian Inflation Rate: 4.75% year 1 IDR 200
Indonesian Corporate Income Tax: 25% year 2 IDR 300
Capital: IDR 4,800 year 3 IDR 400
Residual Value: IDR - year 4 IDR 500
Useful life: 5 years year 5 IDR 120
Cash Receive Cash Receive
Period EAT EBT Depreciation Per Period Accumulated Disc. F. Accumulated
year 1 IDR 200 IDR 250 IDR 960 IDR 1,210 IDR 1,210 IDR 959 IDR 959
year 2 IDR 300 IDR 375 IDR 960 IDR 1,335 IDR 2,545 IDR 1,109 IDR 2,068
year 3 IDR 400 IDR 500 IDR 960 IDR 1,460 IDR 4,005 IDR 1,270 IDR 3,339
year 4 IDR 500 IDR 625 IDR 960 IDR 1,585 IDR 5,590 IDR 1,445 IDR 4,783
year 5 IDR 120 IDR 150 IDR 960 IDR 1,110 IDR 6,700 IDR 1,060 IDR 5,843
Payback Period: 1 days Net Present Value Cash receive : IDR 5,843
or: 4 Years 1 Day Net Investment : IDR 4,800
Net Present Value : IDR 1,043
Internal Rate of Return Profibility Indext : 22%
Capital: IDR 4,800
Indonesian Inflation Rate: 4.75%
Cash Receive
Period Per Period Disc. F. Accumulated
year 1 IDR 1,210 IDR 959 IDR 959 Net Present Value Cash receive : IDR 5,843
year 2 IDR 1,335 IDR 1,109 IDR 2,068 Net Investment : IDR 4,800
year 3 IDR 1,460 IDR 1,270 IDR 3,339 Net Present Value : IDR 1,042.70
year 4 IDR 1,585 IDR 1,445 IDR 4,783
year 5 IDR 1,110 IDR 1,060 IDR 5,843
SEMESTER/SKS : 4 / 4
WAKTU : 90 MENIT Overall Score :
SIFAT UJIAN : TUTUP BUKU
DOSEN : Irwan Rutlan A., Ir., MM.
PETUNJUK UMUM :
① Berdoalah terlebih dahulu sebelum mengerjakan soal.
② Kerjakan soal yang menurut Anda di anggap mudah terlebih dahulu.
③ Tanyakan segala sesuatu yang belum jelas kepada pengawas atau dosen yang ditugaskan.
④ Percaya kepada kemampuan diri Anda sendiri.
⑤ Tidak diperkenankan meminjam peralatan praktek dari teman Anda.
⑥ Dilarang bekerja sama dalam bentuk apapun dengan teman Anda.
Break Even Point/BEP & Cost Volume Profit/CPV :
Product: S. Price COGS Unit Sold S. P. (avg) BEP (unit) BEP (IDR)
Table: IDR 920 IDR 510 195 unit
Chair: IDR 12 IDR 65 410 unit
Total: 605 unit
Sales: Variable Cost:
COGS: Fixed Cost:
Gross Income: Variable Cost: /unit
Operating Expenses: Var. Cost Fixed Cost
Selling Expenses: IDR - 65.3% 34.7% BEP (unit):
Gen. & Adm. Expenses: IDR - 24.6% 75.4% BEP (IDR):
Net Income:
Sales Fixed Variable Total
Net Income
Unit IDR Cost Cost Cost
Graph ??
CEO are planing to acquire e vehicle, and then the vehicle will be rented out to customer for 5 years, vehicle price are
IDR 4.800,- without residual value, and expected earnings after tax are shown below:
year 1 IDR 200 Indonesian Inflation Rate: 4.75%
year 2 IDR 300 Indonesian Corporate Income Tax: 25%
year 3 IDR 400 Capital: IDR 4,800
year 4 IDR 500 Residual Value: IDR -
year 5 IDR 120 Useful life: 5 years
Cash Receive Cash Receive
Period EAT EBT Depreciation Per Period Accumulated Disc. F. Accumulated
year 1
year 2
year 3
year 4
year 5