| 1.1. Permodalan Struktur Permodalan merupakan modal sendiri, dimiliki oleh Ratih Amelia sebesar Rp 100.000.000,- sehingga dapat memenuhi pengeluaran yang dibutuhkan. | Start-up | | | | | Requirements | | | | | | Start-up Expenses | | | Legal | Rp300,000 | | Stationery, dll. | Rp500,000 | | Rent | Rp6,000,000 | | Building Reconstruction and Improvement | Rp2,000,000 | | Cashir Machine | Rp1,500,000 | | Microwave and Refrigerator | Rp3,000,000 | | Gas Stove | Rp700,000 | | Eating Set | Rp5,000,000 | | Table and Chair | Rp3,000,000 | | Other | Rp5,000,000 | | Total Start-up Expenses | Rp27,000,000 | | | | | Start-up Assets | | | Cash Required | Rp1,000,000 | | Other Current Assets | Rp0 | | Long-term Assets | Rp12,000,000 | | Total Assets | Rp13,000,000 | | | | | Total Requirements | Rp40,000,000 | 1.2. BEP Proyeksi keuangan ‘Warung Sehat’ akan didasarkan pada beberapa asumsi berikut ini: a. Tingkat suku bunga stabil sebesar 5,75% b. Rata-rata penjualan dalam sehari adalah 10-30 Makanan Berat, 10-20 Minuman dan 10-20 Makanan Ringan | Break Even Analysis | | | Monthly Unit Break Even | 233 | | Monthly Revenue Break Even | Rp1,162,800 | | | | | Assumptions | | | Average per unit revenue | Rp5,000 | | Average per unit variable cost | Rp700 | | Fixed cost | Rp1,000,000 | 1.3. Milestone Tabel berikut ini memperlihatkan beberapa milestones yang penting dalam perencanaan dan implementasi ‘Warung Sehat’ | Milestone | Start Date | End Date | Budget | Manager | Department | | Complete Business Plan | 16-January-08 | 16-January-08 | Rp0.00 | Ratih Amelia | | | Planning | 01-February-08 | 01-March-08 | Rp4,000,000 | Ratih Amelia | Owner | | Hire staff | 01-March-08 | 07-March-08 | Rp1,500,000 | Ratih Amelia | Owner | | Distribute flyer | 07-March-08 | 10-March-08 | Rp100,000 | Staff | Management | | Buy All Equipment | 07-February-08 | 13-March-08 | Rp7,000,000 | Ratih Amelia | Manager | | Open for Bussiness | 17-March-08 | 17-March-08 | Rp0.00 | Staff | Management | | Next promotion | 17-March-08 | 17-April-08 | Rp500,000 | Staff | Management | | Start Laundry Business | 07-March-08 | 07-March-08 | | Staff and Manager | Manager | | Total | | | Rp9,100,000 | | | 1.4. Sales Forecast ‘Warung Sehat’ diperkirakan adanya kenaikan jumlah penjualan sebesar 10-20% per tahun. | Sales Forecast | | | | | | | | | FY 2008 | FY 2009 | FY 2010 | FY 2011 | FY 2012 | | Unit Sales | | | | | | | Makanan Berat | 4,475 | 5,050 | 6,120 | 7,100 | 8,400 | | Makanan Ringan | 2,900 | 3,200 | 3,500 | 4,000 | 4,500 | | Minuman | 2,900 | 3,200 | 3,500 | 4,000 | 4,500 | | Total Unit Sales | 10,275 | 11,450 | 13,120 | 15,100 | 17,100 | | | | | | | | | Unit Prices | FY 2008 | FY 2009 | FY 2010 | FY 2011 | FY 2012 | | Makanan Berat | Rp10,000.00 | Rp10,000.00 | Rp10,000.00 | Rp10,000.00 | Rp10,000.00 | | Makanan Ringan | Rp4,000.00 | Rp4,000.00 | Rp4,000.00 | Rp4,000.00 | Rp4,000.00 | | Minuman | Rp5,000.00 | Rp5,000.00 | Rp5,000.00 | Rp5,000.00 | Rp5,000.00 | | | | | | | | | Sales | | | | | | | Makanan Berat | Rp44,750,000 | Rp50,500,000 | Rp61,200,000 | Rp71,000,000 | Rp84,000,000 | | Makanan Ringan | Rp11,600,000 | Rp12,800,000 | Rp14,000,000 | Rp16,000,000 | Rp18,000,000 | | Minuman | Rp14,500,000 | Rp16,000,000 | Rp17,500,000 | Rp20,000,000 | Rp22,500,000 | | Total Sales | Rp70,850,000 | Rp79,300,000 | Rp92,700,000 | Rp107,000,000 | Rp124,500,000 | | | | | | | | | Direct Unit Costs | FY 2008 | FY 2009 | FY 2010 | FY 2011 | FY 2012 | | Makanan Berat | Rp6000 | Rp6000 | Rp6000 | Rp6000 | Rp6000 | | Makanan Ringan | Rp2500 | Rp2500 | Rp2500 | Rp2500 | Rp2500 | | Minuman | Rp2500 | Rp2500 | Rp2500 | Rp2500 | Rp2500 | | | | | | | | | Direct Cost of Sales | FY 2008 | FY 2009 | FY 2010 | FY 2011 | FY 2012 | | Makanan Berat | Rp26,850,000 | Rp30,300,000 | Rp36,720,000 | Rp42,600,000 | Rp50,400,000 | | Makanan Ringan | Rp7,250,000 | Rp8,000,000 | Rp8,750,000 | Rp10,000,000 | Rp11,250,000 | | Minuman | Rp7,250,000 | Rp8,000,000 | Rp8,750,000 | Rp10,000,000 | Rp11,250,000 | | Subtotal Direct Cost of Sales | Rp41,350,000 | Rp46,300,000 | Rp54,120,000 | Rp62,600,000 | Rp72,900,000 | 1.5. Projected Profit and Loss | Pro Porma Profit and Loss | | | | | | 2006 | 2007 | 2008 | | Sales | Rp70,850,000 | Rp79,300,000 | Rp92,700,000 | | Direct Cost of Sales | Rp41,350,000 | Rp46,300,000 | Rp54,120,000 | | Other | Rp0 | Rp0 | Rp0 | | | | | | | Total Cost of Sales | Rp41,350,000 | Rp46,300,000 | Rp54,120,000 | | Gross Margin | Rp29,500,000 | Rp33,000,000 | Rp38,480,000 | | Gross Margin % | 41.63 | 41.63 | 41.51 | | Expenses: | | | | | Payroll | Rp25,200,000 | Rp27,400,000 | Rp30,000,000 | | Depreciation | Rp1,000,000 | Rp1,000,000 | Rp1,000,000 | | Utilities | Rp1,500,000 | Rp2,000,000 | Rp2,000,000 | | Total Operating Expenses | Rp27,700,000 | Rp30,400,000 | Rp33,000,000 | | | | | | | Profit Before Taxes and Interest | Rp1,800,000 | Rp2,600,000 | Rp5,480,000 | | Interest Expenses | Rp0 | Rp0 | Rp0 | | Taxes incurred | Rp2,000,000 | Rp2,000,000 | Rp2,000,000 | | Net Profit | -Rp200,000 | Rp600,000 | Rp3,480,000 | | Net Profit/sales | -0.28 | 0.75 | 3.75 | 1.6. Proyeksi dan Cash Flow | Pro Forma Cash Flow | | | | | | 2007 | 2008 | 2010 | | Cash Received | | | | | Cash fom operations: | | | | | Cash Sales | Rp70,850,000 | Rp79,300,000 | Rp92,700,000 | | Cash from receivables | Rp0 | Rp0 | Rp0 | | Subtotal Cash from operations | Rp70,850,000 | Rp79,300,000 | Rp92,700,000 | | Additional Cash Received | Rp0 | Rp0 | Rp0 | | Subtotal Cash Received | Rp70,850,000 | Rp79,300,000 | Rp92,700,000 | | | | | | | Expenditures | | | | | Expenditures from Operations | | | | | Cash Spending | Rp41,350,000 | Rp46,300,000 | Rp54,120,000 | | Payment of Account Payable | Rp25,200,000 | Rp27,400,000 | Rp30,000,000 | | Subtotal Spent on Operations | Rp66,550,000 | Rp73,700,000 | Rp84,120,000 | | Additional Cash Spent | Rp4,250,000 | Rp4,500,000 | Rp5,840,000 | | Subtotal Cash Spent | Rp70,800,000 | Rp78,200,000 | Rp89,960,000 | | | | | | | Net Cash Flow | Rp50,000 | Rp1,100,000 | Rp2.740,000 | | Cash Balance | Rp350,000 | Rp1,450,000 | Rp4,190,000 | | | | |
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