2.1. Operational Cost

2.1.1. Direct Cost

2.1.1.1. Raw Material

Raw material cost is the cost that needed to buy all raw material that is needed to make

moisty product. For the first order, we purchased 10% additional raw material for safety stock.

Then for the next purchase, we order the raw material for the normal requirements.

The interval of raw material order is based on the supplier capacity and the location of

supplier. For the supplier in Jabodetabek, we can order in every two week. But for supplier

whose located outside Jabodetabek, we order in every two week or every month. The purpose of

making the differentiation of raw material interval order is to reduce the distribution cost because

as we know that the further the distance between the supplier and the factory, the more

distribution cost will be needed. To calculate the amount of material that needed per day is

shown in table 2.14 below :Table 2.14. Raw Material Needed

Ingredients %wDaily Basis of Formulation

(kg)

Feedstock per Day (kg)

Tanjung Leaves 0.3541 17.705 18

Stafruit Leaves 0.1041 5.205 6Curcumin 0.5416 27.08 28

Total 1 50 52(Source : Author’s personal data)

The calculation of raw material cost is differentiated by the capacity of our plant. We

assume the life expectation of our product is 10 years. For the first until third year, the capacity

of our plant is 50%. Its because ton started the plant, we can’t operate plant direct to its full

capacity. In forth year until seventh year our plant started to produce moisty in full capacity.

Eight year until tenth year, we assume our plant is started to decline because the equipment is

depreciating.

Table 2.15. Raw Material Cost in 50% Capacity

Ingredients

Total Purchased

Price/unit sale

(Rp.)Unit

Cost Purchased

(Rp.)

Raw Material Cost Per Year

(Rp.)

Tanjung 270 30,000 Kg 8,100,000 2,673,000,000

Starfruit 42 20,000 Kg 840,000 277,200,000

Curcumin 420 5,000 Kg 2,100,000 693,000,000

TOTAL COST 11,040,000 3,643,200,000

(Source : Reproduced from many source)

Table 2.16. Raw Material Cost in 80% Capacity

Ingredients Total Purchased

Price/unit sale (Rp.) Unit

Cost Purchased

(Rp.)

Raw Material Cost Per Year

(Rp.)

Tanjung 432 30,000 Kg 12,960,000 4,276,800,000Starfruit 67.2 20,000 Kg 1,344,000 443,520,000

Curcumin 672 5,000 Kg 3,360,000 1,108,800,000

TOTAL COST 17,664,000 5,829,120,000 (Source : Reproduced from many source)

Table 2.17. Raw Material Cost in 100% Capacity

Ingredients Total Purchased

Price/unit sale (Rp.) Unit

Cost Purchased

(Rp.)

Raw Material Cost Per Year

(Rp.)

Tanjung 540 30,000 Kg 16,200,000 5,346,000,000Starfruit 84 20,000 Kg 1,680,000 554,400,000

Curcumin 840 5,000 Kg 4,200,000 1,386,000,000

TOTAL COST 22,080,000 7,286,400,000 (Source : Reproduced from many source)

2.1.1.2. Utilities