A.

Under Breakdown Maintenance System (Existing System)

Ao. Basic Data
Description
Working days (days/year)
Effective working days(days/year)
Production Volume (dozens)
The amount of defects (dozens)
The amount of sales (dozens)
Total sales ($/year)
Commisssion fee(10%)
Net Sales
Repair and maintenance cost ($/year)
Material costs
Labor costs
Energy costs
Depreciation charge ($/year)

1
2
300
300
270
270
3000
3250
150
162,5
2850
3087,5
24.225
26.244
2.422,500 2.624,375
21.802,500 23.619,375
3.750
3.750
5.850 6.337,500
2.437,500 2.640,625
1.462,500 1.584,375
4.400
4.400

Year
3
4
300
300
270
270
3500
3550
175
177,5
3325
3372,5
28.263
28.666
2.826,250 2.866,625
25.436,250 25.799,625
3.750
3.750
6.825,000 6.922,500
2.843,750 2.884,375
1.706,250 1.730,625
4.400
4.400

5
300
270
3600
180
3420
29.070
2.907
26.163
3.750
7.020
2.925
1.755
4.400

1
21.802,500

2
23.619,375

Year
3
4
25.436,250 25.799,625

5
26.163,000

5.850
2.438
1.463
4.400
1.500
15.650
6.153
1.230,500
4.922,000

6.338
2.641
1.584
4.400
1.500
16.463
7.157
1.431,375
5.725,500

A1. Profit and Loss Account

Description
1. Net sales ($)
2. Cost of production ($)
*Material costs
*Labor costs
*Energy costs
*Depreciation charge
*General & adm expences
Total production cost
3. Gross profit ($)
4. Income tax 20%
5. Net profit ($)

6.825
2.844
1.706
4.400
1.500
17.275
8.161
1.632,250
6.529

6.923
2.884
1.731
4.400
1.500
17.438
8.362
1.672,425
6.689,700

7.020
2.925
1.755
4.400
1.500
17.600
8.563
1.712,600
6.850,400

A2. Casflow Projection

Description
1. Initial cash
2. Cash in ($)
*Net sales
*Share
*Other
Total cash in
3. Cash out ($)
*Machinery purchase
*Material
*Labor
*Energy
*Repair & maintenance
*General &adm exp.
*Income tax payment
Total cash out
4. Balance ($)

2
(19.428)

Year
3
(13.053)

4
(5.874)

5
1.466

21.803
21.803

23.619
23.619

25.436
25.436

25.800
25.800

26.163
26.163

25.000
5.850
2.438
1.463
3.750
1.500
1.230,500
41.231
(19.428)

6.338
2.641
1.584
3.750
1.500
1.431,375
17.244
(13.052,500)

6.825
2.844
1.706
3.750
1.500
1.632,250
18.257
(5.873,500)

6.923
2.884
1.731
3.750
1.500
1.672,425
18.460
1.466,200

7.020
2.925
1.755
3.750
1.500
1.712,600
18.663
8.966,600

A3. Net Present Value (NPV)

Capital Outlay
Cash Proceed
Net Cash
Year
($)
($)
($)
0
1
4.400
(19.428,000) (15.028,000)
2
4.400
(13.052,500) (8.652,500)
3
4.400
(5.873,500) (1.473,500)
4
4.400
1.466,200
5.866,200
5
4.400
8.966,600
13.366,600
Total
22.000
(27.921,200) (5.921,200)
Suku Bunga
Tahun
1
2
3
4
5

12%
0,8929
0,7972
0,7118
0,6355
0,5674

15%
0,8696
0,7561
0,6675
0,5718
0,4972

Present Value at
12%
(13.418,501)
(6.897,773)
(1.048,837)
3.727,970
7.584,209
(10.052,933)

A4. Internal Rate of Return

Capital Outlay
Cash Proceed
Net Cash
Year
($)
($)
($)
0
1
4.400
(19.428,000) (15.028,000)
2
4.400
(13.052,500) (8.652,500)
3
4.400
(5.873,500) (1.473,500)
4
4.400
1.466,200
5.866,200
5
4.400
8.966,600
13.366,600
Total
22.000
(27.921,200) (5.921,200)

Present Value at
15%
(13.068,349)
(6.542,155)
(983,561)
3.354,293
6.645,874
(5.921,200)

Present Value at
12%
(13.418,501)
(6.897,773)
(1.048,837)
3.727,970
7.584,209
(10.052,933)

A5. Productivity of Capital

Description
Output($)
Input($)
*Material
*Labor
*Energy
*Repair & maintenance
*General &adm exp.
*Depreciation charge
*Commisssion fee(10%)
*Income tax payment
Total Input
Productivity Measurement
1. Total Productivity ($/$)
Total Productivity Index
2. Productivity of Capital
Productivity of Capital Index

Year
1
2
3
4
21802,500 23619,375 25436,250 25799,625

5
26163

5850
2437,5
1462,5
3750
1500
4400
2422,500
1230,5
19400

6337,5
2640,625
1584,375
3750
1500
4400
2624,375
1431,375
20212,5

6825
2843,75
1706,25
3750
1500
4400
2826,250
1632,25
21025

6922,5
2884,375
1730,625
3750
1500
4400
2866,625
1672,425
21187,5

7020
2925
1755
3750
1500
4400
2907
1712,6
21350

1,12
1,00
2,13
1,00

1,17
1,04
2,20
1,03

1,21
1,08
2,27
1,07

1,22
1,08
2,28
1,07

1,23
1,09
2,29
1,08

Analisis pada Data Awal (Under Breakdown Maintenance):

Productivity Analysis
Bo : Basic Data
Description
Working days (days/year)
Effective working days(days/year)
Production Volume (dozens)
The amount of defects (dozens)
The amount of sales (dozens)
Total sales ($/year)
Commisssion fee(10%)
Net Sales
Repair and maintenance cost ($/year)
Material costs
Labor costs
Energy costs
Depreciation charge ($/year)

1
300
294
3000
30
2970
25.245

2
300
294
3250
32,5
3217,5
27.349

Year
3
300
294
3500
35
3465
29.453

4
300
294
3550
35,5
3514,5
29.873

5
300
294
3600
36
3564
30.294

2.524,500 2.734,875 2.945,250 2.987,325 3.029,400

22.720,500 24.613,875 26.507,250 26.885,925 27.264,600
3.750
5.850
2.438
1.463
4.400

3.750
6.338
2.641
1.584
4.400

3.750
6.825
2.844
1.706
4.400

3.750
6.923
2.884
1.731
4.400

3.750
7.020
2.925
1.755
4.400

Year
1
2
3
4
21.802,500 23.619,375 25.436,250 25.799,625

5
26.163

B1. Profit and Loss Account

Description
1. Net sales ($)
2. Cost of production ($)
*Material costs
*Labor costs
*Energy costs
*Depreciation charge
*General & adm expences
Total production cost
3. Gross profit ($)
4. Income tax 20%
5. Net profit ($)

5.850
2.438
1.463
4.400
1.500
15.650
6.152,500
1.230,500
4.922

6.338
2.641
1.584
4.400
1.500
16.463
7.156,875
1.431,375
5.725,500

6.825
2.844
1.706
4.400
1.500
17.275
8.161,250
1.632,250
6.529

6.923
2.884
1.731
4.400
1.500
17.438
8.362,125
1.672,425
6.689,700

7.020
2.925
1.755
4.400
1.500
17.600
8.563
1.712,600
6.850,400

B2. Cashflow Projection

Description
1. Initial cash
2. Cash in ($)
*Net sales
*Share
*Other
Total cash in
3. Cash out ($)
*Machinery purchase
*Material
*Labor
*Energy
*Repair & maintenance
*General &adm exp.
*Preventive maintenance cost
*Income tax payment
Total cash out
4. Balance ($)

1
-

2
(16.260)

Year
3
(6.640)

22.720,500
22.720,500

24.613,875
24.613,875

26.507,250
26.507,250

26.885,925
26.885,925

27.264,600
27.264,600

25.000
5.850
2.438
1.463
500
1.500
1.000
1.230,500
38.980,500
(16.260)

6.338
2.641
1.584
500
1.500
1.000
1.431,375
14.993,875
(6.640)

6.825
2.844
1.706
500
1.500
1.000
1.632,250
16.007,250
3.860

6.923
2.884
1.731
500
1.500
1.000
1.672,425
16.209,925
14.536

7.020
2.925
1.755
500
1.500
1.000
1.712,600
16.412,600
25.388

B3. Net Present Value (NPV)

Capital Outlay
Cash Proceed
Year
($)
($)
0
1
4.400
(16.260)
2
4.400
(6.640)
3
4.400
3.860
4
4.400
14.536
5
4.400
25.388
Total
22.000
20.884
B4. Internal Rate of Return
Capital Outlay
Cash Proceed
Year
($)
($)
0
1
4.400
(16.260)
2
4.400
(6.640)
3
4.400
3.860
4
4.400
14.536
5
4.400
25.388
Total
22.000
20.884

Net Cash
($)
(11.860)
(2.240)
8.260
18.936
29.788
42.884

Net Cash
($)
(11.860)
(2.240)
8.260
18.936
29.788
42.884

4
3.860

5
14.536

Present Value at 12%

(10.589,794)
(1.785,728)
5.879,468
12.033,828
16.901,711
22.439,485

Present Value at
15%
(10.313,456)
(1.693,664)
5.513,550
10.827,605
14.810,594
19.144,628

Present Value at
12%
(10.589,794)
(1.785,728)
5.879,468
12.033,828
16.901,711
22.439,485

B5. Productivity of Capital

Description
Output($)
Input($)
*Material
*Labor
*Energy
*Repair & maintenance
*Preventive maintenance cost
*General &adm exp.
*Depreciation charge
*Commisssion fee(10%)
*Income tax payment
Total Input
Productivity Measurement
1. Total Productivity ($/$)
Total Productivity Index
2. Productivity of Capital
Productivity of Capital Index

Year
1
2
3
4
5
22.720,500 24.613,875 26.507,250 26.885,925 27.264,600
5.850
6.338
6.825
6.923
2.438
2.641
2.844
2.884
1.463
1.584
1.706
1.731
500
500
500
500
1.000
1.000
1.000
1.000
1.500
1.500
1.500
1.500
4.400
4.400
4.400
4.400
2.524,500 2.734,875 2.945,250 2.987,325
1.230,500 1.431,375 1.632,250 1.672,425
17.150,000 17.962,500 18.775,000 18.937,500
1,32
1,00
2,22
1,00

1,37
1,03
2,29
1,03

1,41
1,07
2,36
1,07

1,42
1,07
2,37
1,07

7.020
2.925
1.755
500
1.000
1.500
4.400
3.029,400
1.712,600
19.100
1,43
1,08
2,39
1,08

Analisis pendekatan baru (Under Preventive Maintenance System):