Biaya Pasti per jam kerja

Nilai sisa alat ( C ) = B *10%

= Rp 1.000.000.000 * 10%
= Rp 100,000,000.00

Faktor Pengembalian Modal ( D )

= i x (1 + i)^A
(1 + i)^A - 1

= 0.17698
Biaya Pengembalian modal (e1) = (B-C)xD
W
= (7.500.000-750.000) X 0.32923
2000

= Rp 1,111.15

Asuransi dan lain-lain (e2) = 0.002 x B

W
= 0.002 x
2000

= Rp 7.50

Rp 19,218.91 x 8

Rp 1,118.65
0.000-750.000) X 0.32923
2000

Rp 7,500,000.00

Rp 153,751.28
 BIAYA OPERASI PER JAM KERJA
( bahan bakar & pelumas)

Bahan bakar (f1) = 0,12+0,15

2

= 0.12

Bahan Pelumas (f2) = 0,025+0,03

2

= 0.025
Workshop
1. Koefisien (g1) = Jika W <1500 = 0.0625
= Jika W > 1500 = 0.0875
karena W > 1500 = 2000 Jam = maka g1 = 0,0875

2. Biaya (G) = (g1 x B')

W
= (0.0875 X Rp 7.500.000)
2000
= Rp 328.13

Perbaikan
1. Koefisien (g2) = (0.125 x 0.175)
2
= 0.0135~0.125
karena = Jika g2 < 0.0125 maka koefisien 0.125
= Jika g2 > 0.0125-0.175 maka koefisien 0.175

2. Biaya (G) = (g1 Xb)

W
= (0.125 X Rp 7.500.000)
2000
= Rp 468.75
 2000
7500000
328.125

468.75

22000
15000

Rp 37,796.88

20000

Rp 57,796.88
Rp 35,000.00
56000
Rp 91,000.00