家庭规模 Kencur 稻草生产的财务可行性分析

Kandida Juita Moni, Wahyu Mushollaeni, Lorine Tantalu
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引用次数: 0

摘要

进行财务可行性分析是为了确定工业生产产品的财务可行性,包括大规模工业生产和家庭规模生产。本研究旨在计算社区家庭企业规模生产的肯库尔大米草本饮料产品的财务可行性分析。本研究计算的财务可行性分析方面包括 COGS、BEP、R/C Ratio、NPV、IRR 和 PP。财务可行性分析的结果表明,在家庭规模或小规模生产 kencur 稻米草本饮料产品是可行的。其依据是:(a) 生产成本(HPP)为 3,426 印尼盾;(b) 售价为 6,500 印尼盾/瓶;(c) 单位 BEP 为 16,255 印尼盾,价格 BEP 为 105,655,630 印尼盾;(d) 净现值为正值 524,143,499 印尼盾;(e) 净现值为正值的内部收益率为 60,390 印尼盾,净现值为负值的内部收益率为-287,375 印尼盾,与银行利率(即 212%)相比数字较高;(f) 投资回报率为 1.90;(g) 投资回收期短于项目寿命期,即 5 个月。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analisis Kelayakan Finasial Produksi Jamu Beras Kencur Skala Rumah Tangga
Financial feasibility analysis is carried out to determine the financial feasibility of a product produced by industry, both large-scale industry and household-scale production. This research aims to obtain a calculation of the financial feasibility analysis of the kencur rice herbal drink product produced by the community on a household business scale. Aspects of financial feasibility analysis calculated in this research include COGS, BEP, R/C Ratio, NPV, IRR and PP. The results of the financial feasibility analysis show that the kencur rice herbal drink product is feasible to produce on a household scale or on a small scale. This is based on: (a) Cost of Production (HPP) of IDR 3,426; (b) selling price is IDR 6,500/bottle; (c) unit BEP of 16,255 and price BEP of IDR 105,655,630; (d) NPV with a positive value of IDR 524,143,499; (e) IRR for positive NPV is 60,390 and negative NPV is -287,375 which shows a higher figure compared to the bank interest rate, namely 212%; (f) R/C ratio of 1.90; (g) Payback Period which is shorter than the life of the project, namely 5 months.
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