Financial Performance

Permodalan

Struktur Permodalan merupakan modal sendiri, dimiliki oleh Ratih Amelia sebesar Rp 100.000.000,- sehingga dapat memenuhi pengeluaran ya

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

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

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

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

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

Kesimpulan

Berdasarkan hasil penghitungan penjualan dan biaya yang dikeluarkan, usaha ‘Warung Sehat’ layak untuk didirikan. Adapun beberapa hal yang harus diperhatikan yaitu :

Perlunya penangan biaya operasional sekecil mungkin, terutama yang berkaitan dengan biaya pembuatan makanan dan minuman
Peninjauan lokasi yang sesuai dengan target
Penanganan biaya asset sekecil mungkin
Peningkatan kualitas dari produk yang dihasilkan
Peningkatan pelayanan

Financial Performance

Permodalan

BEP

1.3. Milestone

Sales Forecast

Projected Profit and Loss

Proyeksi dan Cash Flow

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Financial Performance

Permodalan

BEP

1.3. Milestone

Sales Forecast

Projected Profit and Loss

Proyeksi dan Cash Flow

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0 Response to " Financial Performance"

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