Perencanaan Biaya

(Costing)& Anggaran
(Budgeting) Operation di
Kontraktor
Pertambangan Batubara
By : Yocky Fidra Siregar,ST
2 November 2024
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 CURRICULUM VITAE :
1. Nama : Yocky Fidra Siregar
2. Tempat dan Tanggal Lahir : Medan, 5 November 1982
3. Status Pernikahan : K-4
4. Riwayat Pendidikan : Teknik Pertambangan ITB 2002
5. Riwayat Pengalaman Kerja :
- Engineering Dept Head PT Mandala Karya Prima (Mining Contractor) - 2024
- Mining Manager ( Wakil Kepala Teknik Tambang) PT Energi Batu Hitam -
2022 s.d 2023
- Dept Head Engineering & Operation (Wakil Kepala Teknik Tambang) PT Pada
Idi – 2020 s.d 2021
- Superintendent Engineering PT Banjarsari Pribumi (Titan Infra Group) - 2017
s.d 2019
- Superintendent Engineering PT Prima Mulia Sarana Sejahtera (Baramulti
Group)- 2013 s.d 2017
- Senior Mining Engineer PT Petrosea,Tbk – 2012s.d 2013
- Shorterm Planning Engineer PT Adaro Indonesia (Adaro Energy Group) –
2010 s.d 2011
- Technical Develop Officer PT Kalimantan Prima Persada (Subsidiary of PT
Pamapersada Nusantara) – 2009
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1. Mining Performance Terminology

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1. Mining Performance Terminology

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1. Mining Performance Terminology
1. Utilisasi ( UA)
Waktu yang dimanfaatkan alat untuk produksi dalam periode waktu tertentu

Data Laporan
Angka utilisasi merupkan hasil hitungan dari data yang terukur
dilapangan berupa working Hours (W) dan jam Standby (S) yaitu alat
dalam kondisi siap pakai tapi tidak digunakan dengan rumus
UA = W / ( W + S) (%)

2. AVAILABILITY(PA)
Tingkat ketersediaan alat yang yang bisa dimanfaatkan untuk produksi

. Data Laporan
Angka Availability merupkan hasil hitungan dari data yang terukur
dilapangan berupa working Hours (W), jam Standby (S) dan Jam
Perbaikan (R) dengan rumus :

PA = (W+S) / ( W + S + R) (%)

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1. Mining Performance Terminology
3. PRODUCTIVITY
Kecepatan mencapai produksi dalam satuan jam

1. Estimasi untuk perencanaan.

a. Statistik
. b. Formula
- Alat Loading Q = Produksi/ jam
Q = q x k x 60/Cms x k x E q = Kapasitas bucket
- Alat Angkut k = faktor pengisian
Q = n x q x k x 60/Cmt x E E = Efisiensi Kerja
Cmt = n x cms + D/v1 + t1 + D/v2 + t2 n = jumlah passes
- Jumlah alat angkut per fleet Cms = Cycle Time
Loader
Cmt = Cycle Time Truck
N = (D/v1 + t1 +D/v2 + t2)/Cms D = Hauling distance truck
v1 = kecepatan isi
v2 = kecepatan kosong
t1 = waktu mundur & dumping
t2 = waktu posisioning
N = Jumlah truk per fleet
2. Data Laporan
Angka produktivity merupkan hasil hitungan dari data yang terukur dilapangan
berupa volume produksi (V) dibagi waktu yang digunakan (HM).

Proty = Volume/ HM

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1. Mining Performance Terminology
Perhitungan Productivity Unit Support - Bulldozer
Q = q x 60/cm x e x E q : Production/cicle
e : Grade Faktor
Q = Produktivitas per jam Cm : Cycle time
E : Effisiensi kerja

q = q1 x a
q1: Blade capacity (m3)
a : Blade factor

Blade Factor (a): Job Efficiency (E)

Easy dozing :0.9 ~ 1.1 Good : 0.83
Average dozing :0.7 ~ 0.9 Average : 0.75
Rather difficult :0.6 ~ 0.7 Rather : 0.67
Difficult :0.4 ~ 0.6 Poor : 0.58
D = Jarak ripping/ dozing (m )
Cm = D/F + D/R + z
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1. Mining Performance Terminology
Perhitungan Productivity Unit Support - Motor Grader
PRODUKTIVITAS :
Qa = V x (Le – Lo) x 1000 x E
Qa = Produktivitas (m2/jam)
V : Kecepatan (km/jam)
Le = Lebar eff. Blade
Lo = Lebar overlap Blade (m)
E = Job Efisiensi

D = Jarak ripping/ dozing (m )

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1. Mining Performance Terminology
Perhitungan Productivity Unit Support - Wheel Loader
Dimana :

= CT Digging +L/Vf + L/Vb+ CT Dumping

D = Jarak ripping/ dozing (m )

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1. Mining Performance Terminology
Perhitungan Productivity Unit Support - Mesin Bor Blasting

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1. Mining Performance Terminology
Perhitungan Productivity Unit Support - Compactor
PRODUKTIVITAS :

Qa = (W x V x H x 1000 x E) / N

Qa = roduktivitas(m2/jam)
V : Kecepatan (km/jam)
W = Lebar eff. Kompaksi (m)
H : Tebal Lapisan yg Dipadatkan (m)
N : Jumlah Lintasan
E = Job Efisiensi

Model BW-212 BW-219

W (m) 1.9 1.95
H (m) 0.3 0.5
N 6.0 4.0
V (Km/jam) 1.5 1.5
E (%) 0.8 0.8
D = Jarak ripping/ dozing (m ) (m3/jam)
Produktivitas 114.0 293.0

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1. Mining Performance Terminology
Perhitungan Productivity Unit Support - Pompa

D = Jarak ripping/ dozing (m )

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1. Mining Performance Terminology
4. PRODUKSI
Total volume yang dikerjakan dalam periode waktu tertentu.
1. Formula Untuk estimasi kapasitas produksi per unit alat dalam perencanaan:

Produksi = Scehdule Hours x Productivity x Utilisasi (UA) x Availability (PA)

= bcm/jam, ton/jam, Ha/jam, m2/jam
Schedule Hours = W + S + R = 24 jam
(W = Working Hour, S=Standby, R=Perbaikan)
2. Data Laporan.
Data produksi lapangan didapatkan langsung nilainya, biasanya didapatakan dari :
- Ritasi Truck
- Timbangan
- Draft Survey (kapal/ barge)
- Pengukuran survey

• PA : Physical Availability
• Ketersediaan alat dalam waktu tertentu (mis. 1 hari)
• Responsible dari Mekanik

• UA : Utilization of Availability
• Pemakaian alat oleh Operation dari PA yang tersedia
atau available
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 2. Perhitungan Target Produksi By Kapasitas Alat
AVAILIBITY HIERARCHY
Schedule Hrs = 24 jam/day
PA = W+S
W+R+S
S=
Standby W=
UA = W
R= Working W+S
Repair
Catatan :
R : Termasuk jam rusak ban (tyre repair)
S : Termasuk jam hujan/demo dll

Produksi dari N unit

Produksi = N x Sch. Hrs. x PA x UA x Prod’ty

= N x (W+R+S) x (W+S) x W x Prod’ty
(W+R+S) (W+S)

Produksi = N x W x Prod’ty

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 2. Perhitungan Target Produksi By Kapasitas Alat
KALENDER HIERARCHY
Availability Hierarchy, Table File Codes and Formula
SCHEDULED HRS
AVAILABLE NOT-AVAILABLE
SCHEDULED UNSCHEDULED TYRE
WORKING DELAY IDLE
MAINTENANCE MAINTENANCE MAINTENANCE
code description code description (SCMT) (NSCM) (TRMT)
D01 PUCH Pre Use Check I15 RAIN Rain
D02 FUEL Refueling & Lubricating I17 SLIP Slippery
D03 TYRE Tyre Check I18 STRK Strike
D04 MOVE Equipment Move I19 CRDY Customer Problem
D05 WTEQ Waiting Equipment I20 HAZE Haze (bad visibility, failure, etc)
D06 SURV Waiting Survey
D07 WTBL Waiting Blasting
D08 CLEQ Cleaning Equipment
D09 MEAL Meal and Rest

W D11
D12
D13
D14
NRQD
NOPT
SHCH
NJOB
Over Capacity
Waiting Operator
Shift Change
Internal Process
S R
Delay Parameter
Condition Coal Waste
Calendar Day 31 31
Holiday / Shutdown 0,0 0,0
Available Day 31,0 31,0
MOHH 24 24
Standby Hours 8,98 282,39 99,9% 7,80 245,50 100,2%
- Holiday 4,00 1,4% 4,00 1,6%
- Rain/Smog/Fog 2,86 88,66 31,4% 2,49 77,19 31,4%
- Slippery 1,86 57,63 20,4% 1,49 46,31 18,9%
- Shift Change 0,0% 0,00 0,00 0,0%
- Rest & Meal 2,33 72,23 25,6% 2,33 72,23 29,4%
- Friday Pray 0,08 2,5 0,9% 0,08 2,48 1,0%
- Safety Talk 0,02 0,50 0,2% 0,02 0,62 0,3%
- P5M 0,08 2,48 0,9% 0,00 0,00 0,0%
- Refueling, Washing 0,17 5,27 1,9% 0,13 4,03 1,6%
- P2H 0,25 7,75 2,7% 0,12 3,72 1,5%
- Front, Road, Disposal Maintenance 0,08 2,48 0,9% 0,13 4,03 1,6%
- Pit, Front, Disposal Movement 0,08 2,48 0,9% 0,07 2,17 0,9%
- Finish Operation 0,50 15,50 5,5% 0,10 3,10 1,3%
- Wait Hauler 0,0% 0,17 5,27 2,1%
- Praying 0,67 20,77 7,4% 0,67 20,77 8,5%

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 2. Perhitungan Target Produksi By Kapasitas Alat
CONTOH HASIL PERHITUNGAN PRODUKSI BY ALAT
Digger - OB Blasting
Total
Code Distance Prod'ty Prod'ty Eff. Working Production Kebutuhan
No Loader EGI Quantity Block Disposal PA UA Working Hauler EGI Available Hours Delay & Idle Hours
Number (m) (Bcm/hrs) Hauler Hours (Bcm) DT
Days
1 PC 1250 1 1.000 85,0% 67,6% 31,0 564 HD 456 141 632 205 428 240.916 4
2 PC 1250 1 1.000 85,0% 67,6% 31,0 564 HD 456 141 632 205 428 240.916 4
3 PC 1250 1 1.000 85,0% 67,6% 31,0 564 HD 456 141 632 205 428 240.916 4
4
Total 3 Avg 1.000 85,0% 67,6% Total 1.897 615 1.283 722.748 12

Digger - OB Blasting & Ripping

Total
Code Distance Prod'ty Prod'ty Eff. Working Production Kebutuhan
No Loader EGI Quantity Block Disposal PA UA Working Hauler EGI Available Hours Delay & Idle Hours
Number (m) (Bcm/hrs) Hauler Hours (Bcm) DT
Days
1 PC 750 1 1.000 85,0% 67,6% 31,0 380 ADT 76 316 102 214 162.459 5
2 PC 750 1 1.000 85,0% 67,6% 31,0 380 ADT 76 632 205 428 162.459 5
Total 2,0 Avg 1.000 85,0% 67,6% Total 949 307 641 324.918 10

Digger - OB Soil
Total
Code Distance Prod'ty Prod'ty Eff. Working Production Kebutuhan
No Loader EGI Quantity Block Disposal PA UA Working Hauler EGI Available Hours Delay & Idle Hours
Number (m) (Bcm/hrs) Hauler Hours (Bcm) DT
Days
1 PC 400 1 1.000 85,0% 67,6% 31,0 203 ADT 41 316 102 214 86.645 5
2 PC 400 1 1.000 85,0% 67,6% 31,0 203 ADT 41 632 205 428 86.645 5
Total 2,0 Avg 1.000 85,0% 67,6% Total 949 307 641 173.290 10

Digger - Coal Getting

Total
Code Distance Prod'ty Prod'ty Eff. Working Production Kebutuhan
No Loader EGI Quantity PIT ROM PA UA Working Hauler EGI Available Hours Delay & Idle Hours
Number (m) (Bcm/hrs) Hauler Hours (Ton) DT
Days
1 PC 300 1 3.000 85,0% 62,7% 31,0 175 CWB520PHN 22 632 236 397 69.543 8
5 PC 300 1 3.000 85,0% 62,7% 31,0 175 CWB520PHN 22 632 236 397 69.543 8
Total 2 Avg 3.000 85,0% 62,7% Total 1.265 472 793 139.087 16

Activity Production Distance EWH per day

OB PC 1250 722.748 1.000 13,8
OB PC 850 324.918 1.000 13,8
Top Soil 173.290 1.000 13,8
Waste total 1.220.955 1.165 13,8
Coal 139.087 3.000 12,8
SR 8,8

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3. Owning & Operation Cost

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3. Owning & Operation Cost

PERHITUNGAN DEPRESIASI

PERHITUNGAN ITI (Interest, Tax and Insurance)

n = Life time Equipment / WHRS per Year

r = Resale Value

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3. Owning & Operation Cost
Operation Cost

Operating Cost atau Biaya Operasi

• Adalah biaya yang dibutuhkan ketika alat/unit sedang
bekerja atau agar unit dapat beroperasi

• Solar, Olie & Filter : Sesuai pemakaian perjam

• Ban/UC : Dihitung terhadap umur ban/UC
• Perbaikan/Repair : Biaya sparepart, termasuk mekaniknya
• Operator : Biaya pengoperasian oleh operator (tdk lagi)
• Special Item/GET : Ground Engage Tools (cutting edge, point
ripper) Accessories mis. GPS dsb

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3. Owning & Operation Cost
Operation Cost

KONSUMSI BAHAN BAKAR

Nilainya dapat ditentukan di lapangan atau diprediksi

jika aplikasi peralatan diketahui.
Misal : Menggunakan tabel data fuel consumption dari
masing-masing handbook.

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3. Owning & Operation Cost
Operation Cost

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3. Owning & Operation Cost
ESTIMATED OWNING AND OPERATING COST

Eq. Type : Bulldozer

Brand : CAT
Model : D8R
Capacity : 525 HP
Attachments : blade/ripper
Year made : 2015

Delivered price : usd 457,500

Tire price : usd 0
Delivered price less tire : usd 457,500
Resale value 20% : usd 91,500
Depreciataion value : usd 366,000
Job condition : 3
Life time : hours 15,000
Working /year : hours 5,000
Life time : years/s 3

OWNING COST

Contoh a. Depreciation

b. Int, Tax, Ins (ITI)

:

:
Net Depreciation Value
Deprec. Period (hours)

(factor x del. price x annual rates)

= usd/hr 24.40

perhitungan 0.73 x
(Annual use in hours)
457,500
5,000
x 11.0% = usd/hr 7.38

OWNING COST = usd/hr 31.78

O&OC II. OPERATING COST

a. Fuel : 48.00 Lt/hour x 1.467 usd/lt = usd/hr 70.40

b. Engine Oil : 0.230 Lt/hour x 2.133 usd/lt = usd/hr 0.49
c. Transmission oil : 0.150 Lt/hour x 2.133 usd/lt = usd/hr 0.32
d. Final drive oil : 0.070 Lt/hour x 2.133 usd/lt = usd/hr 0.15
e. Hydraulic oil : 0.060 Lt/hour x 1.334 usd/lt = usd/hr 0.08
f. Grease : 0.020 Kg/hour x 3.333 usd/kg = usd/hr 0.07
g. Filters : 0.50 x (b+c+d+e) = usd/fr 0.52
fuel & lubricant cost = usd/hr 72.03

h. Tire Tire price (usd) 0 = usd/hr 0.00

Life time (hours) 0

i. Repair cost = usd/hr 19.64

j. Special item = usd/hr 2.50

k. Operator wage = usd/hr 0.00

OPERATING COST = usd/hr 94.16

TOTAL OWNING AND OPERATING COST = usd/hr 125.94

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4. Teknik Perhitungan Activity Base Cost (ABC)
Activity Based Costing adalah
suatu metodologi yang :

• Mengukur biaya dan performance dari

sumberdaya, aktivitas dan cost object
• Membebankan sumber daya ke aktivitas dan
aktivitas ke cost object berdasarkan penggunaan
sumber daya
• Mengenali hubungan sebab akibat antara driver
dengan aktivitas

CAM-I Glossary of Terms - 1990

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4. Teknik Perhitungan Activity Base Cost (ABC)

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4. Teknik Perhitungan Activity Base Cost (ABC)

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4. Teknik Perhitungan Activity Base Cost (ABC)

Cost Objective Cost Activities Cost Resources

OB Removal Drilling Blasting Depreciation Fuel

Ripping Loading Oil,Lubricants,Filter
Hauling Spreading Sparepart (Repair)
Road GET/Special Items
Maintenance Employee
Dewatering Compensation Tyre

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4. Teknik Perhitungan Activity Base Cost (ABC)

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4. Teknik Perhitungan Activity Base Cost (ABC)
Overburden $/bcm Rp/bcm
Contoh format ABC Land Clearing & Grubbing $ - Rp -
Top Soil Removal $ 0,05 Rp 753
Ripping & dozing $ 0,11 Rp 1.706
Drill & Blasting $ 0,31 Rp 4.631
Loading $ 0,40 Rp 5.950
Hauling $ 1,04 Rp 15.541
Spreading $ 0,12 Rp 1.871
Road maintenance $ 0,02 Rp 259
Dewatering $ 0,02 Rp 321
General $ 0,06 Rp 915
Total $ 2,13 Rp 31.949

Coal mining $/mt Rp/bcm

Ripping & dozing $ - Rp -
Loading $ 0,32 Rp 4.819
Hauling $ 0,73 Rp 10.915
Total $ 1,05 Rp 15.734

ROM MANAGEMENT $/mt Rp/bcm

Trimming $ 0,27 Rp 4.011
Handling $ 0,19 Rp 2.778
Total $ 0,45 Rp 6.789

RM & Hauling to Port $/mt Rp/bcm

Road Maintenance (RM) $ 0,71 Rp 10.722
Hauling to Port $ 3,67 Rp 55.051
Total $ 4,38 Rp 65.774

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4. Teknik Perhitungan Activity Base Cost (ABC)
Contoh Review ABC
A. OVERBURDEN ( Usd / Bcm ) PLAN ACT
Ripping Dozing 0,17 0,09
Loading OB 0,49 0,29
Spreading 0,16 0,03
Hauling OB 0,64 0,56
Road Maintenance 0,08 0,03
General Work 0,13 0,11
Support 0,03 0,03
TOTAL 1,69 1,14

B. BATUBARA ( Usd / Ton ) PLAN ACT

Loading COAL 0,29 0,32
Hauling To Crusher 0,74 0,63
Crushing 0,49 0,36
Transported to Port 3,05 3,16
TOTAL 4,57 4,47

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5. Teknik Perhitungan Activity Base Fuel (ABF)

• Penggunaan bahan bakar sebagai cost

paling besar dalam operasional, maka
diperlukan stategi agar bisa efisien
penggunaannya. Hal ini dilakukan plan
yang baik terkait Activity Base Fuel (ABF)
dari Activity yang ada agar bisa dicari akar
permasalahan yang lebih konperhensip.
• Sama seperti Activity Base Cost (ABC) ,
ABF merupakan penjabaran dari kebutuhan
Fuel Ratio dari setiap Activity yang ada.

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5. Teknik Perhitungan Activity Base Fuel (ABF)

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5. Teknik Perhitungan Activity Base Fuel (ABF)
ACTIVITY BASE FUEL (ABF) REQUIRED

Contoh
Plan Plan Plan Plan
ACTIVITY EQUIPMENT TYPE
Working Hours Fuel Cons ( Ltr/Hrs ) Quantity Fuel ( Ltr ) ABF ( Ltr/Bcm )
OVERBURDEN REMOVAL

Perhitungan ABF
LAND CLEARING & GRUBBING
D85ESS2 0,0 26 - -
PC4005 0,0 28 - -
A40D 0,0 27 - -
SUBTOTAL - -
TOPSOIL REMOVAL & REHANDLING
PC4005 602,4 28 16.868 0,01
A40D 0,0 27 - -
CWB520PHN 345,8 11 3.803 0,00
D85ESS2 39,2 26 1.020 0,00
SUBTOTAL 21.692 0,02
BLASTING
CHA1100 609,4 34 20.720 0,02
D25KS 0,0 54 - -
D50KS 0,0 64 - -
FUEL ANFO 13.488 0,01
SUBTOTAL 34.208 0,03
LOADING OB
PC750SE7 964 64 61.690 0,05
PC1250SP7 1.517 100 151.668 0,12
SUBTOTAL 213.358 0,17
HAULING OB
HD4657 9.245,6 50 462.279,2 0,38
A40D 7.018,8 27 189.507,7 0,16
SUBTOTAL 651.787 0,53
SPREADING
D375A5 0,0 68 - -
D155A2 1.471,5 42 61.801,2 0,05
D85ESS2 0,0 26 - -
SUBTOTAL 61.801 0,05
ROAD MAINTENANCE
GD705A4 352,9 18 6.352,9 0,01
CKA87W 114,3 13 1.485,7 0,00
D85ESS2 0,0 26 - -
SUBTOTAL 7.839 0,01
DEWATERING
MFV420C 314,3 58 18.229,3 0,01
MFV390 0,0 40 - -
SUBTOTAL 18.229 0,01
GENERAL
Genset 1.440,0 4 5.760,0 0,00
Tower lamp 3.960,0 2 7.920,0 0,01
Forklift 200,0 3 600,0 0,00
Manitou 200,0 3 600,0 0,00
Lubecar 200,0 5 1.000,0 0,00
Crane truck 200,0 5 1.000,0 0,00
Pompa Water Fill/Kantor/WS 720,0 2 1.440,0 0,00
Fuel truck 240,0 5 1.200,0 0,00
PC2203 240,0 13,0 3.120,0 0,00
SUBTOTAL 22.640 0,02
TOTAL 1.031.554 0,84

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5. Teknik Perhitungan Activity Base Fuel (ABF)
Contoh Review ABF

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6. Teknik Perhitungan Biaya Operation
Biaya Operation - Cost of Revenue (COR)
Semua biaya yang terkait dengan kegiatan utama perusahaan dalam rangka
menghasilkan pendapatan, antara lain :

 Fixed Cost
◼ Biaya yang dikeluarkan relatif sama walaupun volume produksi
berubah.
◼ Semua biaya yang tetap dikeluarkan meskipun tidak ada proyek
yang dikerjakan.
◼ Contoh : employee compensation, depreciation, mobilisation,
transportation &travel, overhead cost.
 Variable Cost
Biaya yang besarnya secara proporsional berubah sesuai dengan perubahan
volume produksi. Contoh : repair maintenance, consumable goods,
subcontractor.
 Total Cost
Total Cost = Total Fixed Cost + Total Variable Cost
Cost of Revenue = Activity Base Cost (ABC) x Volume
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 6. Teknik Perhitungan Biaya Operation
Biaya Operation - Cost of Revenue (COR)
COST OF REVENUE
OB Mining
Land Clearing & Grubbing Rp -
Top Soil Removal Rp 919.981.799
Ripping & dozing Rp 2.083.558.356
Drill & Blasting Rp 5.654.457.722
Loading Rp 7.264.402.537
Hauling Rp 18.975.204.699
CONTOH PERHITUNGAN : Spreading Rp 2.284.150.769
Road maintenance Rp 316.291.923
Dewatering Rp 392.331.508
General Rp 1.117.777.785
Sub Total : Rp 39.008.157.098
CG Mining
Coal Ripping
Coal Loading Rp 670.282.525
Coal Hauling Rp 1.518.171.442
Sub Total : Rp 2.188.453.967
ROM Management
Trimming : Rp 557.876.933
Handling : Rp 378.597.746
Sub Total : 936.474.680
RM & Hauling Port
Road Maintenance (RM) Rp 1.461.514.809
Hauling to Port Rp 7.503.793.615
Sub Total : 8.965.308.424
TOTAL COST : Rp 51.098.394.169
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7. Teknik Perhitungan Revenue (Keuntungan)
Memahami Basic Finance Management

36
 7. Teknik Perhitungan Revenue (Keuntungan)
Memahami Basic Finance Management

❑ Laporan laba rugi (Income Statement atau Profit and Loss Statement) adalah bagian
dari laporan keuangan suatu perusahaan yang dihasilkan pada suatu periode
akuntansi yang menjabarkan unsur-unsur pendapatan dan beban perusahaan
sehingga menghasilkan suatu laba (atau rugi) bersih.

❑ Unsur-unsur laporan laporan laba rugi biasanya terdiri dari:

▪ Pendapatan dari penjualan / jasa (Revenue)
▪ Beban pokok penjualan / jasa (COGS)
▪ Beban usaha (Operating Expenses)
▪ Penghasilan/beban lain:
▪ Biaya bunga / pendapatan bunga
▪ Biaya / pendapatan penjualan asset
▪ Beban pajak (Taxes)

37
7. Teknik Perhitungan Revenue (Keuntungan)
Income Statement
Net Revenue a
Cost of Revenue b
Gross Profit c= a-b
Operating Expenses
Employee compensation d1
General & Admin Exp. d2
Total Operating Exp. d= d1+d2
Operating Income e= c-d
Other Income (Charges) f
Profit Before Tax g= e-f
Income Tax h
Net Income i= g-h

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7. Teknik Perhitungan Revenue (Keuntungan)
Income Statement
Gross Revenue a
Discount b
Sales Return c

Net Revenue d = a-b-c

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7. Teknik Perhitungan Revenue (Keuntungan)
Income Statement

40
7. Teknik Perhitungan Revenue (Keuntungan)
Revenue = Rate Kontrak x Produksi (OB/Coal)
Contoh Rate Kontrak :
Price/ bcm of overburden (Rp/bcm) 32.000
Price/ bcm of overburden ripping & blasting (Rp/bcm) 38.000
Price/ bcm of overburden OB Mud (Rp/bcm) 44.000
Price/ ton of Coal Ripping (Rp/ton) 5.000
Price/ ton of Coal Loading (Rp/ton) 10.000
Price/ ton of Hauling Pit to ROM (Rp/ton/km) 5.000
Price/ ton of ROM management(Rp/ton) 8.000
Price/ ton of Road Maintenance hauling Road ROM to Port (Rp/ton/km) 1.000
Price/ ton of coal hauling ROM to Port (Rp/ton/km) 2.500

REVENUE
Jasa ROM Management
Coal Getting: Rp 1.112.693.934
Sub Total : Rp 1.112.693.934
OB Mining
OB Removal: Rp 5.545.268.142
OB Ripping/Blasting: Rp 39.811.299.533
OB Mud:
Sub OB Mining : Rp 45.356.567.676
CG Mining
Coal Ripping :
Coal Loading: Rp 1.390.867.418
Coal Hauling (3Km): Rp 2.086.301.127
Sub CG Mining : Rp 3.477.168.544
Road Maintence & Hauling to Port
Road Maintenance Rp 136.305.007
Coal Hauling ROM to Port (30km): Rp 10.222.875.520
Sub RM & Hauling : Rp 10.359.180.527
TOTAL REVENUE : Rp 60.305.610.681

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8. Teknik Perhitungan Gross Profit (GP)

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8. Teknik Perhitungan Gross Profit (GP)
ESTIMASI COST & REVENUE
PERIODE : May-24

REVENUE
Jasa ROM Management
Coal Getting: Rp 1.112.693.934
Sub Total : Rp 1.112.693.934
OB Mining
OB Removal: Rp 5.545.268.142
OB Ripping/Blasting: Rp 39.811.299.533
OB Mud:
Sub OB Mining : Rp 45.356.567.676
CG Mining
Coal Ripping :
Coal Loading: Rp 1.390.867.418
Coal Hauling (3Km): Rp 2.086.301.127
Sub CG Mining : Rp 3.477.168.544
Road Maintence & Hauling to Port
CONTOH PERHITUNGAN Road Maintenance Rp 136.305.007
Coal Hauling ROM to Port (30km): Rp 10.222.875.520
GROSS PROFIT : Sub RM & Hauling : Rp 10.359.180.527
TOTAL REVENUE : Rp 60.305.610.681

COST OF REVENUE
OB Mining
Land Clearing & Grubbing Rp -
Top Soil Removal Rp 919.981.799
Ripping & dozing Rp 2.083.558.356
Drill & Blasting Rp 5.654.457.722
Loading Rp 7.264.402.537
Hauling Rp 18.975.204.699
Spreading Rp 2.284.150.769
Road maintenance Rp 316.291.923
Dewatering Rp 392.331.508
General Rp 1.117.777.785
Sub Total : Rp 39.008.157.098
CG Mining GP OB MINING : Rp 6.348.410.578
Coal Ripping % 14%
Coal Loading Rp 670.282.525
Coal Hauling Rp 1.518.171.442 GP CG MINING: Rp 1.288.714.577
Sub Total : Rp 2.188.453.967 % 37%
ROM Management
Trimming : Rp 557.876.933 GP ROM Management : Rp 176.219.255
Handling : Rp 378.597.746 % 16%
Sub Total : 936.474.680
RM & Hauling Port GP RM & Hauling to Port : Rp 1.393.872.103
Road Maintenance (RM) Rp 1.461.514.809 % 13%
Hauling to Port Rp 7.503.793.615
Sub Total : 8.965.308.424
GP TOTAL : Rp 9.207.216.513
TOTAL COST : Rp 51.098.394.169 % 15%
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8. Teknik Perhitungan Gross Profit (GP)

CONTOH REVIEW GROSS PROFIT :

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8. Teknik Perhitungan Gross Profit (GP)

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THANK YOU

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