生产掺有暹罗橙皮提取物和肉桂提取物的速溶饮料的财务可行性分析

Anesti Viantika Gea, Tuty Anggraini, F. Azima
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引用次数: 0

摘要

速溶饮料现在越来越受到人们的欢迎。因为它的实用性让人们更容易饮用。那么,随着养生的需要,用中药成分制成的饮料也成为人们的选择。暹罗橘皮和肉桂就是其中一种中药成分。将这两种成分提取出来,用喷雾干燥机干燥,得到的粉末加入甜菊糖(1:3),然后按 2 克/袋包装。需要进行可行性分析,以确定这种速溶饮料作为生产业务是否可行。从几个财务方面来看,"突破点"(BEP)收入为 68 480 496 印尼盾,"突破点 "生产量为 5 707 箱,"突破点 "价格为 8 965 印尼盾/箱。然后,采用的合格标准是净现值(NPV)为 13,049,296 印尼盾(NPV>0),内部收益率(IRR)为 16.59%(IRR>利率),净收益成本比(Net B/C)为 1.23(Net B/C>1),投资回收期(PP)为 1 年 4 个月(PP>1)。
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Analysis Analysis of the Financial Feasibility of Producing an Instant Drink Mixed with Siamese Orange Peel Extract and Cinnamon Extract
Instant drinks are now increasingly popular among people. Because its practical use makes it easier for people to consume it. Then, along with the need to maintain health, drinks made from herbal ingredients have also become the people’s choice. One of the herbal ingredients that can be used is Siamese orange peel and cinnamon. The two ingredients are extracted and dried with a spray dryer, and the powder obtained is added with stevia sugar (1:3) and then packaged in 2 grams/sachet. Feasibility analysis is needed to determine whether this instant drink is feasible if used as a production business. From several financial aspects, the Break Event Point (BEP) receipt was IDR 68,480,496, the BEP production volume was 5,707 boxes, and the BEP price was IDR 8,965/box. Then, the eligibility criteria used are Net Present Value (NPV) obtained at IDR 13,049,296 (NPV>0), Internal Rate of Return (IRR) 16.59% (IRR>interest rate), Net Benefit Cost Ratio (Net B/C) 1.23 (Net B/C>1), and Payback Period (PP) 1 year 4 months (PP
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