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NPV 1 NPV 1 NPV 3 X (I

The document analyzes the feasibility of a tahu (tofu) business. It presents a table with 10 years of projected costs and benefits in columns. It then calculates several financial metrics to evaluate the business: 1. Net present value (NPV) is positive at discount rates of 15% and 24%, but negative at 28%, indicating the business is feasible at lower rates. 2. Net benefit-cost ratio and gross benefit-cost ratio are both above 1 at all rates, suggesting the benefits outweigh the costs. 3. The internal rate of return is calculated to be 25.66%, between the 15% and 28% discount rates, further supporting feasibility. In conclusion, the

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37 views3 pages

NPV 1 NPV 1 NPV 3 X (I

The document analyzes the feasibility of a tahu (tofu) business. It presents a table with 10 years of projected costs and benefits in columns. It then calculates several financial metrics to evaluate the business: 1. Net present value (NPV) is positive at discount rates of 15% and 24%, but negative at 28%, indicating the business is feasible at lower rates. 2. Net benefit-cost ratio and gross benefit-cost ratio are both above 1 at all rates, suggesting the benefits outweigh the costs. 3. The internal rate of return is calculated to be 25.66%, between the 15% and 28% discount rates, further supporting feasibility. In conclusion, the

Uploaded by

EllyHardiany
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Anisa Widiastuti

NIM P0713114080
Kewirausahaan (DIII Gizi smt.4)
Tabel 2. Analisis Kelayakan
Usaha Barkeri
Tahu
n

Cost
1

Benefit
2

7,950,0
00

2,916,2
60

3
4
5
6
7
8
9
10

2,654,3
50
2,305,9
70
2,109,0
00
2,032,6
70
2,249,9
40
2,286,1
50
2,708,6
30
2,290,0
90

0
7,682,2
20
8,765,6
10
9,849,0
00
8,442,0
00
7,358,6
10
6,866,1
60
5,318,4
60

Net
Benefit
3
7,950,00
0
2,916,26
0
2,654,35
0
5,376,25
0
6,656,61
0
7,816,33
0
6,192,06
0
5,072,46
0
4,157,53
0
3,028,37
0

DF=1
5%
4

PV Cost
15%
1x4

0.87

6,916,50
0

0.756

2,204,69
2.56

0.658
0.572
0.497
0.432
0.376
0.327
0.284
0.247

Jumla
h

1,746,56
2.30
1,319,01
4.84
1,048,17
3
878,113.
44
845,977.
44
747,571.
05
769,250.
92
565,652.
23

17,041,5
08

Hitung: Gross B/C, Net B/C, NPV, IRR


Jawab:
a. 15%
NPV
= 4,808,104.76

Net B/C

PV 15 =
PV 15

PV Benefit
15%
2x4

0
4,394,229.
84
4,356,508.
17
4,254,768
3,174,192
2,406,265.
47
1,949,989.
44
1,313,659.
62

21849612.
54

PV 15%
3x4

DF=2
4%
5

PV Cost
24%
1x5

-6916500
2204692.
56
1746562.
3

0.806

6407700

0.65

1895569

3075215
3308335.
17
3376654.
56
2328214.
56
1658694.
42
1180738.
52
748007.3
9

0.423

4808104.
76

0.524

0.341
0.275
0.222
0.179
0.144
0.116

1390879.
4
975425.3
1
719169
558984.2
5
499486.6
8
409220.8
5
390042.7
2
265650.4
4

1351212
7.65

IRR
15675859.62
(10867754.9)

= 1.4424

PV Benefit
24%
2x5

0
3249579.0
6
2989073.0
1
2708475
1874124
1317191.1
9
988727.04
616941.36

13744110.
66

PV 24%
3x5
640770
0
189556
9
139087
9.4
227415
3.75
226990
4.01
214949
0.75
137463
7.32
907970.
34
598684.
32
351290.
92

PV Benefit
PV Net

21849612.54
17041508

= 1.2821

PV Cost
28%
1x6

0.781

6208950

0.61

1778918.
6

0.477
0.373
0.291
0.227
0.178
0.139
0.108
0.085

231983.
01

NPV 1
= i1 + { NPV 1NPV 3

1266124.
95
860126.8
1
613719
461416.0
9
400489.3
2
317774.8
5
292532.0
4
194657.6
5

1239470
9.31

=25.66%

PV Benefit
28%
2x6

PV 28%
3x6

452069.1

-6208950
1778918.
6
1266124.
95
2005341.
25
1937073.
51
1774306.
91
1102186.
68
705071.9
4
449013.2
4
257411.4
5

11371120.7
4

1023588.
57

0
2865468.06
2550792.51
2235723
1502676
1022846.79
741545.28

x (i3 i1)}

4808104.76
= 15% + { 4808104.76(1023588.57)
= 15% + {0.82 x 13%}

Gross B/C

DF=2
8%
6

x (28% - 15%)}

Anisa Widiastuti
NIM P0713114080
Kewirausahaan (DIII Gizi smt.4)
b. 24%
NPV

Net B/C

Gross B/C

= 231983.01

PV 24 =
PV 24

PV Benefit
PV Net

IRR
9926131.41
(9694148.4)

= 1.0239

13744110.66
13512127.65

= 1.0171

NPV 2
= i2 + { NPV 2NPV 3

x (i3 i2)}

231983.01
= 24% + { 231983.01(1023588.57)

= 24% + {0.1847 x 4%}

=24.74%

x (28% - 24%)}

c. 28%
NPV

= (1023588.57)

Net B/C

PV 28
PV 28

Gross B/C

PV Benefit
PV Net

8230404.98
(9253993.55)

= 0.8893

11371120.74
12394709.31

= 0.9174

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