Aliran Kewangan Buah Asal
Aliran Kewangan Buah Asal
Aliran Kewangan Buah Asal
1
PERKARA
PENDAPATAN
Jumlah
PENDAPATAN KASAR
224,960.00
2.35
528,656.00
528,656.00
PERBELANJAAN
Kos Pembangunan
1. Pembersihan Kawasan
2. Sistem Saliran/ pembentungan
3. Jalan Ladang
4. Penyediaan Tanah
2,000.00
500.00
2,000.00
300.00
5. Sistem Pengairan
9,000.00
2,035.00
2,000.00
8. Stor
Jumlah kos Pembangunan
500.00
18,335.00
2,000.00
500.00
2,000.00
300.00
9,000.00
2,035.00
2,000.00
500.00
18,335.00
569.80
2. Baja Organan
35,964.00
71,930.88
36,907.50
932.40
10,140.00
2,225.92
6,180.48
22,661.76
3,861.00
18,000.00
7,500.00
2,100.00
218,973.74
569.80
1,332.00
8,550.00
260.00
59.20
53.28
195.36
351.00
500.00
700.00
12,570.64
1,332.00
13,680.00
260.00
59.20
133.20
488.40
351.00
500.00
16,803.80
100.00
200.00
600.00
100.00
100.00
100.00
1,200.00
32,105.64
35,316.20
100.00
200.00
600.00
100.00
100.00
100.00
1,200.00
18,003.80
19,804.18
3,300.00
2. Kawalan rumpai
3. Kawalan Serangga/Kulat/Baja Foliar
4.Cantasan
5. Penyelengaraan Infrastruktur
6. Memungut Hasil @10sen/kg
7. Lain-lain kerja
3,000.00
16,200.00
2,550.00
1,500.00
22,496.00
1,500.00
50,546.00
287,854.74
316,640.21
212,015.79
242,916.52
IRR
NPV at 10%
B/C Ratio pada 10%NPV
Harga Pulang Modal
Fail : Cashflow Limau Madu 2006
15%
RM33,159.65
1.20
1.279581881
(35,316.20)
(35,316.20)
(19,804.18)
(55,120.38)
Tahun
7
1,110.00
2,608.50
3,700.00
8,695.00
9,250.00
21,737.50
18,500.00
43,475.00
29,600.00
69,560.00
29,600.00
69,560.00
2,608.50
8,695.00
21,737.50
43,475.00
69,560.00
69,560.00
1,332.00
17,100.00
260.00
94.72
199.80
732.60
351.00
500.00
20,570.12
2,664.00
3,990.00
1,942.50
77.70
780.00
118.40
266.40
976.80
351.00
1,200.00
500.00
12,866.80
2,664.00
4,560.00
2,220.00
77.70
780.00
118.40
333.00
1,221.00
351.00
1,200.00
500.00
700.00
14,725.10
2,664.00
5,700.00
2,775.00
77.70
780.00
177.60
399.60
1,465.20
351.00
1,200.00
500.00
16,090.10
2,664.00
6,840.00
3,330.00
77.70
780.00
177.60
532.80
1,953.60
351.00
4,800.00
500.00
22,006.70
100.00
200.00
600.00
100.00
100.00
100.00
1,200.00
21,770.12
23,947.13
250.00
200.00
1,200.00
150.00
100.00
111.00
100.00
2,111.00
14,977.80
16,475.58
250.00
200.00
1,200.00
150.00
100.00
370.00
100.00
2,370.00
17,095.10
18,804.61
250.00
200.00
1,200.00
150.00
100.00
925.00
100.00
2,925.00
19,015.10
20,916.61
250.00
200.00
1,200.00
200.00
100.00
1,850.00
100.00
3,900.00
25,906.70
28,497.37
2,664.00
6,840.00
3,330.00
77.70
780.00
177.60
532.80
1,953.60
175.50
2,664.00
666.00
3,330.00
77.70
780.00
177.60
532.80
1,953.60
175.50
500.00
17,031.20
500.00
10,857.20
250.00
200.00
1,200.00
200.00
100.00
2,960.00
100.00
5,010.00
22,041.20
24,245.32
250.00
200.00
1,200.00
200.00
100.00
2,960.00
100.00
5,010.00
15,867.20
17,453.92
(23,947.13)
(79,067.52)
(13,867.08)
(92,934.60)
(10,109.61)
(103,044.21)
52,106.08
10,175.07
10
11
12
13
14
15
29,600.00
69,560.00
22,200.00
52,170.00
22,200.00
52,170.00
22,200.00
52,170.00
18,500.00
43,475.00
18,500.00
43,475.00
69,560.00
52,170.00
52,170.00
52,170.00
43,475.00
43,475.00
2,664.00
666.00
3,330.00
77.70
780.00
177.60
532.80
1,953.60
175.50
4,800.00
500.00
700.00
16,357.20
2,664.00
666.00
3,330.00
77.70
780.00
177.60
532.80
1,953.60
175.50
2,664.00
666.00
3,330.00
77.70
780.00
177.60
532.80
1,953.60
175.50
500.00
10,857.20
250.00
200.00
1,200.00
200.00
100.00
2,960.00
100.00
5,010.00
21,367.20
23,503.92
250.00
200.00
1,200.00
200.00
100.00
2,220.00
100.00
4,270.00
15,127.20
16,639.92
500.00
10,857.20
2,664.00
666.00
3,330.00
77.70
780.00
177.60
532.80
1,953.60
175.50
4,800.00
500.00
15,657.20
2,664.00
666.00
3,330.00
77.70
780.00
177.60
532.80
1,953.60
175.50
500.00
10,857.20
2,664.00
674.88
3,330.00
77.70
780.00
177.60
532.80
1,953.60
175.50
500.00
10,866.08
250.00
200.00
1,200.00
200.00
100.00
2,220.00
100.00
4,270.00
15,127.20
16,639.92
250.00
200.00
1,200.00
200.00
100.00
2,220.00
100.00
4,270.00
19,927.20
21,919.92
250.00
200.00
1,200.00
200.00
100.00
1,850.00
100.00
3,900.00
14,757.20
16,232.92
250.00
200.00
1,200.00
200.00
100.00
1,850.00
100.00
3,900.00
14,766.08
16,242.69
46,056.08
56,231.15
35,530.08
91,761.23
35,530.08 30,250.08
######## ########
27,242.08
########
27,232.31
212,015.79
0
0
0
1110
3700
9250
18500
29600
29600
29600
22200
22200
22200
18500
18500
37
123
308
617
987
987
987
740
740
740
617
617
akul@30kg/bakul
Jarak Tanaman : 90 cm x 60 cm x 30 cm
Jumlah Pokok / ha : 40,000 pokok
Jumlah
Harga Jualan/kg
(RM)
Satu
Pusingan
0.70
PENDAPATAN KASAR
55,000
55,000
38,500.00
38,500.00
38,500.00
38,500.00
2,000.00
2,000.00
PERBELANJAAN
Kos Pembangunan
1. Pembersihan Kawasan
2. Sistem Saliran/ pembentungan
3. Jalan Ladang
4. Penyediaan Tanah
500.00
500.00
2,000.00
2,000.00
300.00
300.00
8,800.00
8,800.00
2,000.00
2,000.00
7. Stor
Jumlah kos Pembangunan
500.00
500.00
16,100.00
16,100.00
60.00
60.00
2,400.00
2,400.00
1,200.00
1,200.00
518.78
518.78
24.78
24.78
112.00
112.00
6. Urea
7. Hormon Aruhan
62.16
180
9 .Racun rumpai
10.Bakul buah
2,200.00
2,200.00
11.Minyak(Diesel)
200.00
200.00
12.Alatan Ladang
500.00
500.00
7,457.71
7,457.71
400.00
400.00
2. Kawalan rumpai
850.00
850.00
3. Kawalan Serangga/Kulat
200.00
200.00
4. Penyelengaraan Infrastruktur
1,500.00
1,500.00
1,375.00
1,375.00
4,325.00
4,325.00
27,882.71
27,882.71
30,670.98
30,670.98
7,829.02
7,829.02
7,829.02
7,829.02
NPV
B/C Ratio
Harga Pulang Modal
$7,117.29
RM1.26
0.56
248500
248500
0
0
8500
8500
16000
16000
24000
24000
2000
500
900
9000
625
688
550
14263
2000
500
900
9000
625
688
550
14263
550
550
550
550
550
550
3440
15939
75
950
15945
7430
2730
46509
3440
470
75
50
470
610
420
5535
938
1406
1875
100
940
610
420
3008
100
1410
610
420
3946
100
1875
800
210
4860
6300
6300
3240
1560
15039
49700
82139
142911
180
180
120
240
0
0
720
20518
360
360
240
240
459
1700
3359
6917
720
720
360
240
864
3200
6104
10600
720
720
360
120
1296
4800
8016
13426
5200
12000
300
14861
32361
175272
73228
1040
1200
30
2052
4322
24840
-24840
-24840
1200
30
692
1922
8839
-339
-25179
1040
1200
30
1060
3330
13930
2070
-23109
1200
30
1343
2573
15999
8001
-15107
27,340.54
0.71
28%
1.42
RM
RM
RM
RM
RM
RM
RM
RM
RM
70
20
1200
70
25
700
1200 - untuk pokok berumur lebih 5 tahun
100
3385 /5 = RM677 =RM700/ha/thn
RM
Lampiran 1
10
35000
35000
45000
45000
40000
40000
35000
35000
25000
25000
20000
20000
550
550
700
700
700
700
700
700
700
700
700
700
1875
1875
1875
1875
1875
1875
100
1875
800
210
4860
100
1875
800
210
4860
100
1875
800
210
4860
100
1875
800
210
4860
100
1875
800
210
4860
100
1875
800
210
4860
720
720
360
120
2160
7000
11080
16490
720
720
360
120
2700
9000
13620
19180
720
720
360
120
2430
8000
12350
17910
720
720
360
120
2160
7000
11080
16640
720
720
360
120
1620
5000
8540
14100
720
720
360
120
1350
4000
7270
12830
1040
1200
30
1649
3919
20409
14591
-516
1200
30
1918
3148
22328
22672
22156
1040
1200
30
1791
4061
21971
18029
40185
1200
30
1664
2894
19534
15466
55651
1040
1200
30
1410
3680
17780
7220
62871
1200
30
1283
2513
15343
4657
67528
ur lebih 5 tahun
PERKARA
I
1.00
hektar
JUMLAH
52,000
22,000.00
52,000.00
22,000.00
52,000.00
22,000.00
2,000.00
2,000.00
2,000.00
2,000.00
300.00
300.00
5,000.00
5,000.00
3,200.00
3,200.00
2,000.00
2,000.00
500.00
14,500.00
14,500.00
2,816.00
2,816.00
80.00
80.00
144.00
144.00
11,880.00
9,120.00
2,368.00
2,368.00
5,280.00
5,280.00
457.60
432.00
38.40
38.40
1,053.00
351.00
159.84
53.28
320.00
320.00
360.00
120.00
400.00
400.00
1,600.00
1,600.00
500.00
27,456.84
500.00
23,622.68
450.00
200.00
480.00
480.00
1,050.00
150.00
600.00
200.00
900.00
300.00
10,400.00
4,400.00
480.00
160.00
14,360.00
5,890.00
41,816.84
29,512.68
750.00
250.00
750.00
250.00
57,066.84
44,262.68
62,773.52
48,688.95
(10,773.52)
(26,688.95)
(26,688.95)
-29.4%
(11,634.21)
(11,996.84)
0.91
1.21
Lampiran 1
( TEMPOH : 3 TAHUN )
18,000.00
12,000.00
18,000.00
12,000.00
18,000.00
12,000.00
2,760.00
-
25.60
-
351.00
351.00
53.28
53.28
120.00
120.00
3,309.88
524.28
125.00
125.00
300.00
600.00
200.00
200.00
300.00
300.00
3,600.00
2,400.00
160.00
160.00
4,685.00
3,785.00
479.84
7,994.88
4,309.28
250.00
250.00
250.00
250.00
8,244.88
4,559.28
9,069.37
5,015.21
8,930.63
6,984.79
(17,758.32)
(10,773.52)
Kuantiti
6
7
Pendapatan Kasar
Kos
Kos Bahan Input
Benih Seedles
Benih Tembikai Kuning
Baja
a. Kapur
b. Organan
c. NPK 12:12:17:2
d. NPK 15:15:15
e. Baja foliar
Semaian
a Media semaian
b.Tray semaian *
Racun kimia
a. Racun kulat CH Benomyl
b. Racun kulat Mancozeb
c. Imidachloprid
d Chlorpyrifos
Plastik Silvershine 6' **
Petrol
II.
1
2
3
4
1
4
6
t.h.
t.h.
t.h.
30
30
30
/th
/th
/th
5
6
7
8
9
Menanam
Menyiram
Membaja
Mengawal rumpai
Mengawal serangga ,penyakit & baja foliar
6
10
12
10
8
t.h.
t.h.
t.h.
t.h.
t.h.
30
30
30
30
30
/th
/th
/th
/th
/th
10
11
12
Mencantas sulur
Pendebungaan berbantu
Memungut hasil
3
5
15
t.h.
30
t.h.
30
t.h.
30
Jumlah Kecil II
I.
1
2
3
III.
Kos Tetap
1 Sewa tanah
2 Susut nilai alat pengairan titis***
30,000
Harga/unit
kg
0.5
120 gm
20 gm
2.5
5
0.4
0.4
8
360
2
80
1
2
1
2
9
80
/kg
65 / 20 gm
65 / 20 gm
tan
tan
kg
kg
Liter
buah
beg
unit
120
300
3,000
2,700
20
3
26
2.3
kg
70
kg
20
Liter
200
Liter
30
gulung
85
Liter
2
Jumlah Kecil I
/ tan
/ tan
/ tan
/ tan
4/Liter
/ buah
/beg
/unit
/kg
/kg
/0.5 lit
/lit
/gulung
Liter
Kontrak
/th
/th
/th
250 /thn
1,000.00 /thn
C.
1
2
3
Pendapatan
Bersih
Pulangan Setiap RM Pelaburan
Harga Pulang Modal (Kos/kg)
390
65
300
1500
1200
1080
40
1080
52
36.8
70
40
400
60
382.5
160
6,856.30
600
30
120
180
180
300
360
300
240
90
150
450
3,000.00
83.33
333.33
416.67
1027.30
11,300.27
3,699.73
1.33
0.38
Keluasan :
Jarak Tanaman :
Bilangan Pokok /ha :
Perkara
PENDAPATAN
Hasil
Pendapatan Kasar@RM2,30/Kg.
Jumlah Pendapatan
0.00
11,600.00
2.30
0.00
26,680.00
2,372,910.00
0.00
26,680.00
2,000.00
2,000.00
PERBELANJAAN
A. KOS PEMBANGUNAN
1. Pembersihan Kawasan
2. Membina parit ladang/jambatan/pembetung
500.00
500.00
3. Jalan Ladang
2,000.00
2,000.00
4. Pagar
2,000.00
2,000.00
5. Penyediaan tanah
300.00
300.00
556.00
556.00
5,000.00
5,000.00
12,356.00
12,356.00
1,529.00
1,529.00
8. Sistem Pengairan
Jumlah Kecil
0.00
403.10
403.10
1,056.40
1,056.40
233,492.20
0.00
2,057.20
96,744.00
1,668.00
2,502.00
7. Kapur GML
5,226.40
111.20
111.20
6,615.00
540.00
540.00
8,656.92
40.03
60.05
41,760.84
146.78
220.18
17,500.00
700.00
700.00
412,983.86
6,194.52
6,190.62
1. Pembajaan
4,000.00
100.00
100.00
2. Kawalan rumpai
3,200.00
200.00
200.00
3. Kawalan perosak
3,200.00
200.00
200.00
4. Pemangkasan
4,000.00
100.00
150.00
5. Membalut buah
62,080.00
0.00
928.00
6. Mengutip [email protected]
77,600.00
0.00
1,160.00
19,200.00
1,200.00
1,200.00
4,000.00
250.00
250.00
11,520.00
720.00
720.00
5. Baja Organik
Jumlah Kecil
C. KOS TENAGA KERJA
0.00
D. LAIN-LAIN KOS
1. Kos bahan api
2. Sewa tanah
3. Penyelenggaraan infrastruktur
0.00
0.00
Jumlah Kecil Tenaga Kerja
261,706.00
2,770.00
4,908.00
687,045.86
21,320.52
11,098.62
755,750.45
23,452.57
12,208.49
1,442,796.31
44,773.08
23,307.11
Jum.Kos Keseluruhan
Pendapatan Bersih
930,113.69
Baki Timbunan
NPV
RM223,557.9
IRR
39%
B/C Ratio
Titik Pulang Modal
1.47
RM1.55
(44,773.08)
3,372.89
(44,773.08)
(41,400.19)
T
3
10
11
19,400.00
29,000.00
34,800.00
34,800.00
34,800.00
42,800.00
48,500.00
48,500.00
48,500.00
44,620.00
66,700.00
80,040.00
80,040.00
80,040.00
98,440.00
111,550.00
111,550.00
111,550.00
44,620.00
66,700.00
80,040.00
80,040.00
80,040.00
98,440.00
111,550.00
111,550.00
111,550.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,143.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
2,502.00
3,336.00
3,336.00
4,170.00
4,170.00
4,170.00
4,170.00
4,170.00
4,170.00
111.20
222.40
222.40
222.40
222.40
222.40
222.40
222.40
222.40
540.00
405.00
405.00
270.00
270.00
202.50
202.50
202.50
202.50
100.08
200.16
300.24
350.28
400.32
400.32
400.32
400.32
400.32
366.96
733.92
1,465.20
1,709.40
1,953.60
1,953.60
1,953.60
1,953.60
1,953.60
700.00
700.00
700.00
700.00
700.00
700.00
700.00
700.00
700.00
9,463.24
15,883.48
16,714.84
17,708.08
18,002.32
17,934.82
17,934.82
17,934.82
17,934.82
100.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
1,552.00
2,320.00
2,784.00
2,784.00
2,784.00
3,424.00
3,880.00
3,880.00
3,880.00
1,940.00
2,900.00
3,480.00
3,480.00
3,480.00
4,280.00
4,850.00
4,850.00
4,850.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
720.00
720.00
720.00
720.00
720.00
720.00
720.00
720.00
720.00
6,362.00
8,290.00
9,334.00
9,334.00
9,334.00
10,774.00
11,800.00
11,800.00
11,800.00
15,825.24
24,173.48
26,048.84
27,042.08
27,336.32
28,708.82
29,734.82
29,734.82
29,734.82
17,407.76
26,590.83
28,653.72
29,746.29
30,069.95
31,579.70
32,708.30
32,708.30
32,708.30
33,233.00
50,764.31
54,702.56
56,788.37
57,406.27
60,288.52
62,443.12
62,443.12
62,443.12
11,387.00
15,935.69
25,337.44
23,251.63
22,633.73
38,151.48
49,106.88
49,106.88
49,106.88
(30,013.20)
(14,077.51)
11,259.93
34,511.56
57,145.29
95,296.77
144,403.65
193,510.52
242,617.40
TAHUN
12
13
14
15
16
17
18
19
20
48,500.00
48,500.00
48,500.00
48,500.00
48,500.00
48,500.00
48,500.00
48,500.00
48,500.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
4,170.00
4,170.00
4,170.00
4,170.00
4,170.00
4,170.00
4,170.00
4,170.00
4,170.00
222.40
222.40
222.40
222.40
222.40
222.40
222.40
222.40
222.40
202.50
202.50
202.50
202.50
202.50
202.50
202.50
202.50
202.50
400.32
400.32
400.32
400.32
400.32
400.32
400.32
400.32
400.32
1,953.60
1,953.60
1,953.60
1,953.60
1,953.60
1,953.60
1,953.60
1,953.60
1,953.60
700.00
700.00
700.00
700.00
700.00
700.00
700.00
700.00
700.00
17,934.82
17,934.82
17,934.82
17,934.82
17,934.82
17,934.82
17,934.82
17,934.82
17,934.82
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
3,880.00
3,880.00
3,880.00
3,880.00
3,880.00
3,880.00
3,880.00
3,880.00
3,880.00
4,850.00
4,850.00
4,850.00
4,850.00
4,850.00
4,850.00
4,850.00
4,850.00
4,850.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
720.00
720.00
720.00
720.00
720.00
720.00
720.00
720.00
720.00
11,800.00
11,800.00
11,800.00
11,800.00
11,800.00
11,800.00
11,800.00
11,800.00
11,800.00
29,734.82
29,734.82
29,734.82
29,734.82
29,734.82
29,734.82
29,734.82
29,734.82
29,734.82
32,708.30
32,708.30
32,708.30
32,708.30
32,708.30
32,708.30
32,708.30
32,708.30
32,708.30
62,443.12
62,443.12
62,443.12
62,443.12
62,443.12
62,443.12
62,443.12
62,443.12
62,443.12
49,106.88
49,106.88
49,106.88
49,106.88
49,106.88
49,106.88
49,106.88
49,106.88
49,106.88
291,724.28
340,831.16
389,938.04
439,044.91
488,151.79
537,258.67
586,365.55
635,472.43
684,579.30
21
22
23
24
25
48,500.00
48,500.00
48,500.00
48,500.00
48,500.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
111,550.00
0.00
0.00
0.00
0.00
0.00
10,286.00
10,286.00
10,286.00
10,286.00
10,286.00
4,170.00
4,170.00
4,170.00
4,170.00
4,170.00
222.40
222.40
222.40
222.40
222.40
202.50
202.50
202.50
202.50
202.50
400.32
400.32
400.32
400.32
400.32
1,953.60
1,953.60
1,953.60
1,953.60
1,953.60
700.00
700.00
700.00
700.00
700.00
17,934.82
17,934.82
17,934.82
17,934.82
17,934.82
250.00
250.00
250.00
250.00
250.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
250.00
250.00
250.00
250.00
250.00
3,880.00
3,880.00
3,880.00
3,880.00
3,880.00
4,850.00
4,850.00
4,850.00
4,850.00
4,850.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
250.00
250.00
250.00
250.00
250.00
720.00
720.00
720.00
720.00
720.00
11,800.00
11,800.00
11,800.00
11,800.00
11,800.00
29,734.82
29,734.82
29,734.82
29,734.82
29,734.82
32,708.30
32,708.30
32,708.30
32,708.30
32,708.30
62,443.12
62,443.12
62,443.12
62,443.12
62,443.12
49,106.88
49,106.88
49,106.88
49,106.88
49,106.88
733,686.18
782,793.06
831,899.94
881,006.82
930,113.69
13800
157,200
314,400
0
0
0
0
2300
4,600
2,000
500
2,000
2,000
300
460
2000
500
2000
2000
300
460
9,000
500
16760
9000
500
16760
1380
1380
165.6
276
460
345
517.5
33.12
82.80
121.44 303.60
82.80 207.00
351.00 351.00
700
1200
1200
4654.96 4501.9
2070
Jumlah
2.00
4.Kos Pelbagai
a)Cukai tanah
b)Perbelanjaan luar jangka@ 10%
Jumlah Kecil B4 (RM)
230
230
55890
165.6
9108
20527.5
3841.92
14087.04
9915.3
3861
2100
18000
137496.36
0.2
644
690
124.20
455.40
310.50
351.00
1200
5845.1
11.5
2400
3000
12600
2550
31440
52001.5
11.5
100.00
200.00
600.00
100.00
0
1011.5
100.00
200.00
600.00
100.00
0
1000
100.00
200.00
600.00
100.00
460
1460
375
5237.65
5612.65
25
103.65
128.65
25
102.5
127.5
25
148.5
173.5
211870.51
102529.49
0
76,191.75
21.55%
1.27
1.35
22555.11
(22,555)
-6963
5629.4
(5,629)
-12592
7478.6
(2,879)
-15471
10
11
12
4600
9,200
11500
23,000
13800
27,600
15000
30,000
15000
30,000
15000
30,000
15000
30,000
14000
28,000
14000
28,000
2070
2760
3450
4140
4830
4830
4830
4830
4830
644
1035
165.60
607.20
414.00
351.00
644
1380
248.40
910.80
828.00
351.00
644
1552.5
331.20
1,214.40
828.00
351.00
644
1725
331.20
1,214.40
828.00
175.50
644
1725
331.20
1,214.40
828.00
175.50
644
1725
331.20
1,214.40
828.00
175.50
1200
9012.2
1200
10261.1
1200
10948.1
1200
10948.1
644
1725
331.20
1,214.40
828.00
175.50
700
1200
11648.1
644
1725
331.20
1,214.40
828.00
175.50
1200
6486.8
644
1207.5
207.00
759.00
621.00
351.00
700
1200
8449.5
1200
10948.1
1200
10948.1
100.00
200.00
900.00
150.00
920
2270
100.00
200.00
900.00
150.00
2300
3650
100.00
200.00
900.00
150.00
2760
4110
200.00
200.00
900.00
200.00
3000
4500
200.00
200.00
900.00
200.00
3000
4500
200.00
200.00
900.00
200.00
3000
4500
200.00
200.00
900.00
200.00
3000
4500
200.00
200.00
900.00
200.00
2800
4300
200.00
200.00
900.00
200.00
2800
4300
25
229.5
254.5
25
367.5
392.5
25
413.5
438.5
25
452.5
477.5
25
452.5
477.5
25
452.5
477.5
25
452.5
477.5
25
432.5
457.5
25
432.5
457.5
9011.3
189
-15282.3
12492
10,508
-4774.3
13560.7
14,039
9265
15238.6
14,761
24026.4
15925.6
14,074
38100.8
15925.6
14,074
52175.2
16625.6
13,374
65549.6
15705.6
12,294
77844
15705.6
12,294
90138.4
13
14
15
14000
28,000
11500
23,000
11500
23,000
4830
4830
4830
644
1725
331.20
1,214.40
828.00
175.50
644
1725
331.20
1,214.40
828.00
175.50
644
1725
331.20
1,214.40
828.00
175.50
1200
10948.1
1200
10948.1
1200
10948.1
200.00
200.00
900.00
200.00
2800
4300
200.00
200.00
900.00
200.00
2300
3800
200.00
200.00
900.00
200.00
2300
3800
25
432.5
457.5
25
382.5
407.5
25
382.5
407.5
15705.6
12,294
102432.8
15155.6
7,844
110277.2
15155.6
7,844
118121.6
9m x 9m
Kepadatan Tanaman :
123
Luas
Perkara/Hektar/Tahun
Jumlah
PENDAPATAN
Hasil (kg/ha) *
514,755.00
514,755.00
PERBELANJAAN
KOS PEMBANGUNAN
1
Pembersihan kawasan
2,000.00
2,000.00
Penyediaan Tanah
300.00
Sistem Pengairan
Setor
2,000.00
500.00
246.00
9,000.00
500.00
16546
KOS BAHAN/INPUT
1
Baja :
i.
700
88.56
25,461.00
15,774.75
IV. GML
2,081.16
5667.84
Racun Rampai
4738.5
3500
58011.81
Membaja
5450
3900
Kawalan Rumpai
2700
Pemangkasan
10295.1
5147.55
4050
31542.65
LAIN-LAIN KOS
1
Sewa Tanah
Penyelenggaraan Infra-struktur
24000
5000
30000
59000
165100.46
181610.506
343,044.49
97,370.76
39%
2.34
0.32
Nota:
1. Berat buah 15kg/biji
2. Kekerapan kawalan serangga perosak dan kulat 6 kali/tahun
3. Kekerapan kawalan rumpai 4 kali/tahun
pokok/ha
hektar
Tahun
1
10
11
0.0
0.0
5535.0
11070.0
16605.0
22140.0
27675.0
33210.0
33210.0
33210.0
33210.0
0.0
0.0
5535.0
11070.0
16605.0
22140.0
27675.0
33210.0
33210.0
33210.0
33210.0
369
369
369
738
1476
1476
1476
1476
1476
1476
1476
92.25
184.5
369
553.5
738
922.5
922.50
922.50
922.50
922.50
922.50
2000.0
500.0
2000.0
2000.0
300.0
246.0
9000.0
500.0
7546.0
700
88.56
24.6
24.6
39.36
49.2
98.4
123
123
123
123
123
123
35.424
53.136
88.56
177.12
177.12
265.68
265.68
354.24
354.24
354.24
354.24
351.00
351.00
351.00
351.00
351.00
351.00
351.00
175.50
175.50
175.50
175.50
700
700
700
2360.834
982.236
1216.92
1868.82
3540.52
3138.18
3138.18
3051.24
3051.24
3751.24
3051.24
150
75
200
50
150
75
200
50
200
150
200
100
225
150
200
150
225
150
200
200
300
150
200
200
300
225
200
200
300
225
100
200
300
225
100
200
300
225
100
200
300
225
100
250
111
221
332
443
554
664
664
664
664
55
111
166
221
277
332
332
332
332
475
475
816.05
1057.1
1273.15
1514.2
1755.25
1821.3
1821.3
1821.3
1871.3
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
250
250
250
250
250
250
250
250
250
250
1200
250
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
2950
2950
2950
2950
2950
2950
2950
2950
2950
2950
2950
13331.834
4407.236
4982.97
5875.92
7763.67
7602.38
7843.43
7822.54
7822.54
8522.54
7872.54
14665.0174 4847.9596
5481.267
6463.512
8540.037
8362.618
8627.773
8659.794
53.7
4606.5
8065.0
13777.4
19047.2
-14665.0
-14665.0
-4848.0
6989.589 26036.816
24605.2
24605.2
23835.2
24550.2
123632.6
hun
12
13
14
15
16
17
18
19
20
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
33210.0
1476
1476
1476
1476
1476
1476
1476
1476
1476
922.50
922.50
922.50
922.50
922.50
922.50
922.50
922.50
922.50
123
123
123
123
123
123
123
123
123
354.24
354.24
354.24
354.24
354.24
354.24
354.24
354.24
354.24
175.50
175.50
175.50
175.50
175.50
175.50
175.50
175.50
175.50
700
700
3051.24
3051.24
3051.24
3751.24
3051.24
3051.24
3051.24
3051.24
3751.24
300
225
100
250
300
225
100
250
300
225
100
250
300
225
100
250
300
225
100
250
300
225
100
250
300
225
100
250
300
225
100
250
300
225
100
250
664
664
664
664
664
664
664
664
664
332
332
332
332
332
332
332
332
332
1871.3
1871.3
1871.3
1871.3
1871.3
1871.3
1871.3
1871.3
1871.3
1200
1200
1200
1200
1200
1200
1200
1200
250
250
250
250
250
250
250
250
1200
250
1500
1500
1500
1500
1500
1500
1500
1500
1500
2950
2950
2950
2950
2950
2950
2950
2950
2950
7872.54
7872.54
7872.54
8572.54
7872.54
7872.54
7872.54
7872.54
8572.54
8659.794
8659.794
8659.794
9429.794
8659.794
8659.794
8659.794
8659.794
9429.794
24550.2
24550.2
24550.2
23780.2
24550.2
24550.2
24550.2
24550.2
23780.2
221063.5
245613.7
270163.9
294714.1 319264.29
343044.5
Jarak Tanaman : 9m x 9m
Jumlah Pokok/ha : 123 pokok
ANGGARAN ALIRAN
PERKARA/HEKTAR/TAHUN
Jumlah
PENDAPATAN
1.5
1.5
1.5
1.5
1.5
Hasil (kg/ha)
125,750
2250
4500
188,625
3375
6750
PERBELANJAAN
A. KOS PEMBANGUNAN
1. Membersihkan kawasan
2000
2000
500
500
2000
2000
2000
2000
5. Penyediaan tanah
300
300
246
246
7. Sistem Pengairan
5000
5000
12046
12046
676.5
676.5
B. KOS BAHAN-BAHAN
1. Anak pokok @ RM5/pokok + 10% sulaman
2. Baja
(i) Baja Basal (CIRP)
12.3
12.3
1200
1200
19095.75
92.25
184.5
276.75
369
461.25
5600
40
40
80
120
160
4725
540
540
540
405
405
5. Alat-alat ladang
2800
700
34109.55
3261.05
764.5
896.75
894
1026.25
1. Pembajaan
2025
25
25
50
62.5
75
3200
25
50
50
75
100
1900
200
200
200
150
150
4. Cantasan
2125
25
50
75
100
12575
225
450
7. Penyelenggaraan insfrasktur
10000
500
500
500
500
500
31825
750
800
850
1087.5
1375
D. LAIN-LAIN KOS
1. Kos bahan api
JUMLAH KOS PENGELUARAN
9100
100
200
300
500
500
87080.55
16157.05
1764.5
2046.75
2481.5
2901.25
95788.605
17772.76
1940.95
2251.43
2729.65
3191.38
92836.395
(17,772.8)
(1,941.0)
(2,251.4)
(17,772.8)
(19,713.7)
(21,965.1)
16,155.0
13%
1.36
0.69
645.4
(21,319.8)
3,558.6
(17,761.2)
10
11
12
13
14
15
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
5000
6000
7000
8000
8000
9000
9000
9000
9000
9000
7500
9000
10500
12000
12000
13500
13500
13500
13500
13500
553.5
738
1476
1476
1476
1107
1107
1107
1107
1107
200
280
360
360
360
360
360
360
360
360
270
270
135
135
135
135
135
135
135
135
700
700
1723.5
1288
1971
1971
1971
2302
1602
1602
1602
1602
75
87.5
125
125
125
125
125
125
125
125
125
175
200
200
200
200
200
200
200
200
125
125
100
100
50
50
50
50
50
50
125
125
125
125
125
125
125
125
125
125
500
600
700
800
800
900
900
900
900
900
500
500
500
500
500
500
500
500
500
500
1450
1612.5
1750
1850
1800
1900
1900
1900
1900
1900
500
500
500
500
500
500
500
500
500
500
3673.5
3400.5
4221
4321
4271
4702
4002
4002
4002
4002
4040.85
3740.55
4643.10
4753.10
4698.10
5172.20
4402.20
4402.20
4402.20
4402.20
3,459.2
5,259.5
5,856.9
7,246.9
7,301.9
8,327.8
9,097.8
9,097.8
9,097.8
9,097.8
(14,302.0)
(9,042.6)
(3,185.7)
4,061.2
11,363.1
19,690.9
28,788.7
37,886.5
46,984.3
56,082.1
16
17
18
19
20
1.5
1.5
1.5
1.5
1.5
8000
8000
8000
8000
8000
12000
12000
12000
12000
12000
1291.5
1291.5
1291.5
1291.5
1291.5
360
360
360
360
360
135
135
135
135
135
700
1786.5
2486.5
1786.5
1786.5
1786.5
125
125
125
125
125
200
200
200
200
200
50
50
50
50
50
125
125
125
125
125
800
800
800
800
800
500
500
500
500
500
1800
1800
1800
1800
1800
500
500
500
500
500
4086.5
4786.5
4086.5
4086.5
4086.5
4495.15
5265.15
4495.15
4495.15
4495.15
7,504.9
6,734.9
7,504.9
7,504.9
7,504.9
63,587.0
70,321.8
77,826.7
85,331.5
92,836.4
1.0
1,200
PERKARA
JUMLAH
A. HASIL (kg)
B. PENDAPATAN KASAR @RM0.85/kg
300,000
0.85
255,000
C. Perbelanjaan
Kos Pembagunan
a. Pembersihan Kawasan
2,000
b. Penyedian Kawasan
900
c. Parit Ladang
500
d. Jalan Ladang
2,000
e. Pagar
2,000
f. Stor
500
g. Sistem Pengairan
9,000
7,200
24,100
Kos Pengeluaran
1. Kos Input
a. Bahan Tanaman
b. Baja
300
48,564
c. Racun Rumpai
2,106
d. Racun Serangga
2,074
e. Racun Kulat
6,593
f. Peralatan Ladang
g. Bakul
350
9,200
16,524
83,875
2,175
2. Kawalan rumpai
1,200
4,950
300
5. Penyelengaraan Infrastruktur
6. Memungut Hasil @5sen/kg
Jumlah Kos Tenaga Kerja
900
15,000
24,525
108,400
133,725
13,373
JUMLAH KOS
147,098
PENDAPATAN BERSIH
152,903
BAKI TIMBUNAN
NILAI KINI BERSIH (NPV) @ 10%
KADAR PULANGAN DALAM (IRR)
85,014
94.41%
1.57
0.49
ha
TAHUN
1
2,000
60,000
38,000
2,000
60,000
38,000
2,000
60,000
1,700
51,000
32,300
1,700
51,000
32,300
1,700
51,000
2,000
300
500
300
300
2,400
2,400
2,000
2,000
500
9,000
2,400
18,700
100
2,700
100
2,700
100
4,956.00
5,616.00
5,616.00
4,956.00
5,616.00
5,616.00
4,956.00
5,616.00
351.00
175.50
175.50
351.00
175.50
175.50
351.00
175.50
172.80
259.20
259.20
172.80
259.20
259.20
172.80
259.20
732.60
0
732.60
0
732.60
0
732.60
732.60
350
732.60
0
732.60
732.60
0
1,200
2,800
1,200
2,800
1,836
1,836
1,836
1,836
1,836
1,836
1,836
1,836
9,348
11,419
8,619
8,148
10,169
11,419
8,148
8,619
275.00
225.00
225.00
275.00
225.00
225.00
275.00
225.00
200.00
100.00
100.00
200.00
100.00
100.00
200.00
100.00
450.00
600.00
600.00
450.00
600.00
600.00
450.00
600.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
3,000.00
1,900.00
100.00
3,000.00
1,900.00
100.00
3,000.00
1,225
4,025
2,925
1,225
4,025
2,925
1,225
4,025
10,573
15,444
11,544
9,373
14,194
14,344
9,373
12,644
30,498
15,444
11,544
12,073
14,194
14,344
12,073
12,644
3,050
1,544
1,154
1,207
1,419
1,434
1,207
1,264
33,548
16,989
12,699
13,281
15,614
15,779
13,281
13,909
-31,548
43,011
25,301
-11,281
44,386
22,221
-11,281
46,091
-31,548
11,463
36,764
25,484
69,870
92,091
80,810 126,902
9
38,000
32,300
5,616.00
175.50
259.20
732.60
0
1,200
1,836
7,983
225.00
100.00
600.00
100.00
1,900.00
2,925
10,908
10,908
1,091
11,999
26,001
152,903
1.0
2.5 m x 3 m
5,320
1,330
Harga/
Unit
A. HASIL (kg)
B. PENDAPATAN KASAR @RM3.00/kg
JUMLAH
199,000
3.00
597,000
C. Perbelanjaan
Kos Pembagunan
a. Penyediaan Tanah
2,000
b. Pagar
8,000
15.00
19,950
d. Sistem pengairan
8,000
e. Peralatan Ladang
6,000
43,950
Kos Pengeluaran
1. Kos Input
a. Bahan Tanaman
b. Baja
300
48,564
c. Racun Rumpai
2,106
d. Racun Serangga
2,074
e. Racun Kulat
6,593
f. Peralatan Ladang
g. Bakul
350
9,200
16,524
83,875
2,175
2. Kawalan rumpai
1,200
4,950
300
5. Penyelengaraan Infrastruktur
900
8,700
18,225
102,100
139,175
13,918
153,093
20,908
BAKI TIMBUNAN
NILAI KINI BERSIH (NPV) @ 10%
-8,011
6.29%
2.78
0.77
ha
mx3m
TAHUN
1
8,000
16,000
25,000
25,000
25,000
25,000
25,000
24,000
48,000
75,000
75,000
75,000
75,000
75,000
2,000
5,000
19,950
5,000
2,000
33,950
2,000
0
100
2,000
100
100
4,956.00
5,616.00
5,616.00
4,956.00
5,616.00
5,616.00
4,956.00
5,616.00
351.00
175.50
175.50
351.00
175.50
175.50
351.00
175.50
172.80
259.20
259.20
172.80
259.20
259.20
172.80
259.20
732.60
0
732.60
0
732.60
0
732.60
732.60
350
732.60
0
732.60
732.60
0
1,200
2,800
1,200
2,800
1,836
1,836
1,836
1,836
1,836
1,836
1,836
1,836
9,348
11,419
8,619
8,148
10,169
11,419
8,148
8,619
275.00
225.00
225.00
275.00
225.00
225.00
275.00
225.00
200.00
100.00
100.00
200.00
100.00
100.00
200.00
100.00
450.00
600.00
600.00
450.00
600.00
600.00
450.00
600.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
400.00
800.00
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
1,125
1,425
1,825
2,375
2,275
2,275
2,375
2,275
10,473
12,844
10,444
10,523
12,444
13,694
10,523
10,894
45,548
12,844
10,444
10,523
14,444
13,694
10,523
10,894
4,555
1,284
1,044
1,052
1,444
1,369
1,052
1,089
50,103
14,129
11,489
11,576
15,889
15,064
11,576
11,984
-50,103
-6,129
4,511
13,424
9,111
9,936
13,424
13,016
-50,103
-56,232
-51,721
-38,296
-29,185
-19,249
-5,825
7,192
10
25,000
25,000
75,000
75,000
3,000
3,000
2,000
0
8,000
5,616.00
5,616.00
175.50
175.50
259.20
259.20
732.60
0
732.60
0
1,200
1,200
1,836
1,836
7,983
7,983
225.00
100.00
600.00
100.00
1,250.00
2,275
10,258
10,258
1,026
11,284
13,716
20,908
Jarak Tanaman : 6 m x 7 m
Jumlah Pokok/ha : 208 pokok
Mula berbuah : 5 - 6 tahun
TAHUN
Jumlah
PENDAPATAN
Hasil (kg/ha)
263,420
395,130
1.5
1.5
1.5
1.5
1.5
1.5
1.5
10
11
12
21
22
23
24
25
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
320
840
1620
2360
5510
8380
13
10980
14
12300
15
13400
16
14670
17
18310
18
21950
19
22440
20
23700
24060
26140
28220
28220
480
1260
2430
3540
8265
12570
16470
18450
20100
22005
27465
32925
33660
35550
36090
39210
42330
42330
PERBELANJAAN
A. KOS PEMBANGUNAN
1. Menebang hutan
1250
1250
1135
1135
3. Jalan Ladang
240
240
275
275
5. Penyediaan tanah
450
450
712
712
7. Sistem Pengairan
5000
5000
9062
9062
676.5
676.5
184.5
B. KOS BAHAN-BAHAN
1. Anak pokok @ RM5/pokok + 10% sulaman
2. Baja
(i) Baja Basal (CIRP)
12.3
12.3
1200
1200
26475.75
92.25
276.75
369
461.25
553.5
738
1476
1476
1476
1107
1107
1107
1107
1107
1291.5
1291.5
1291.5
1291.5
1291.5
1476
1476
1476
1476
1476
7400
40
40
80
120
160
200
280
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
5400
540
540
540
405
405
270
270
135
135
135
135
135
135
135
135
135
135
135
135
135
135
135
135
135
135
2561.05
764.5
896.75
894
1026.25
1723.5
1288
1971
1971
1971
2302
1602
1602
1602
1602
2486.5
1786.5
1786.5
1786.5
1786.5
2671
1971
1971
1971
1971
5. Alat-alat ladang
2800
43964.55
700
700
700
700
3180
75
90
90
105
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
5040
30
60
60
90
120
150
210
240
240
240
240
240
240
240
240
240
240
240
240
240
240
240
240
240
240
2580
240
30
240
30
240
60
180
180
150
150
120
120
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
4. Cantasan
3300
30
60
90
120
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
150
838
1098
1230
1340
1467
1831
2195
2244
2370
2406
2614
2822
2822
26342
7. Penyelenggaraan insfrasktur
12500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
52942
800
860
920
935
1010
1040
1115
1192
32
1244
84
1262
162
1336
236
1651
551
1938
2198
2330
2440
2567
2931
3295
3344
3470
3506
3714
3922
3922
D. LAIN-LAIN KOS
1. Kos bahan api
JUMLAH KOS PENGELUARAN
11600
100
200
300
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
117568.55
12523.05
1824.5
2116.75
2329
2536.25
3263.5
2903
3663
3715
3733
4138
3753
4040
4300
4432
5426.5
4853.5
5217.5
5581.5
5630.5
6641
5977
6185
6393
6393
6574.70
6803.5
129325.41
13775.36
105042.495
(13,775.4)
(2,007.0)
(2,328.4)
(2,561.9)
(2,789.9)
(3,589.9)
(3,193.3)
(3,549.3)
(2,826.5)
(1,676.3)
(13,775.4)
(15,782.3)
(18,110.7)
(20,672.6)
(23,462.5)
(27,052.4)
(30,245.7)
(33,795.0)
(36,621.5)
(38,297.8)
19,725.1
9%
1.45
0.45
2006.95
2328.43
2561.90
2789.88
3589.85
3193.30
4029.30
4086.50
4106.30
4551.80
4128.30
(1,011.8)
4,136.7
(39,309.6) (35,172.9)
4444.00
4730.00
4875.20
5969.15
5338.85
5739.25
6139.65
6193.55
8,126.0
11,740.0
13,574.8
14,130.9
16,666.2
21,725.8
26,785.4
27,466.5
(27,046.9)
(15,306.9)
(1,732.1)
12,398.8
29,064.9
50,790.7
77,576.0
105,042.5
7305.1
28,244.9
133,287.4
29515.30
32,406.5
162,802.7 195,209.2
7032.3
35,297.7
230,506.9
7032.3
35,297.7
265,804.6