9 Aspek Keuangan dalam Studi Kelayakan Bisnis Untuk Perusahaan | Anyabila

9 Aspek Keuangan dalam Studi Kelayakan Bisnis Untuk Perusahaan

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Rajamanajemen.com – Aspek keuangan dalam studi kelayakan bisnis merupakan aspek lain selain aspek hukum, aspek pemasaran, aspek pasar, pengelolaan, pengoperasian, kelayakan sosial, ekonomi dan lingkungan. Apa aspek keuangan studi kelayakan bisnis berdasarkan pendapat profesional? Oleh karena itu, menurut Suliyanto (2010: 184), aspek kelayakan finansial menghitung beberapa hal, seperti payback period, net present value, internal rate of return, profitability index, dan average rate of return. Dalam hal ini anda juga bisa mencari informasi terkait bank indonesia sebagai bank sentral. 

Definisi aspek keuangan

Aspek keuangan adalah aspek yang digunakan untuk mengevaluasi status keuangan perusahaan atau status keuangan secara keseluruhan. Dari segi keuangan, Anda akan mendapatkan informasi tentang keuntungan perusahaan. Oleh karena itu, aspek satu ini merupakan aspek penting untuk mempelajari kelayakannya.

Aspek Keuangan dalam Studi Kelayakan Bisnis
Pengertian Aspek Keuangan dalam Studi Kelayakan Bisnis

Alat ukur untuk aspek keuangan meliputi kelima elemen ( payback period, net present value, internal rate of return, profitability index, dan average rate of return ), dan ada pula beberapa alat ukur lainnya, seperti  BEP (Break Event Point).

Tak heran jika Aspek keuangan merupakan aspek yang kita gunakan untuk mengevaluasi status keuangan perusahaan secara keseluruhan.

Aspek ini memberikan gambaran tentang keuntungan perusahaan, sehingga mempelajari kelayakannya merupakan aspek yang penting bagi perusahaan. Anda mungkin juga harus mempelajari seputar cara membaca laporan keuangan perusahaan.

Apa yang akan terjadi jika tidak ada evaluasi aspek keuangan dalam studi kelayakan bisnis?

Jika rencana bisnis yang Anda usulkan tidak memasukkan aspek keuangan, maka akan sulit untuk mengukur keberhasilan bisnis tersebut. Anda harus bisa tentukan manfaat dan biaya yang bisa Anda hasilkan lalu membandingkannya dengan pendapatan, pengeluaran, biaya modal, ketersediaan dana, dan kemampuan proyek untuk mengembalikan dana dalam jangka waktu yang telah telah Anda sepakati.

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Tentu saja perusahaan harus dapat menilai apakah proyek akan terus berkembang atau bahkan berhenti karena kemungkinan kerugian di kemudian hari. Sekarang ini, banyak orang yang ingin tahu tentang cara membaca laporan keuangan saham dan bagaimana mendapatkan keuntungan. 

Apa saja aspek keuangan dalam studi kelayakan bisnis?

1. Mengetahui komponen investasi

Menurut Agus Sucipto (2010 terdapat beberapa komponen yang harus diketahui, antara lain: biaya pra-investasi, termasuk biaya perizinan, biaya lobby / hiburan, dan studi kelayakan. Kedua, biaya pembelian aset tetap perusahaan, seperti gedung, tanah, peralatan, mesin, dan inventaris kantor. Kemudian ada juga biaya lainnya, seperti biaya perputaran atau juga biaya operasi.

Biaya operasional mencakup biaya listrik, biaya bahan baku, gaji dan upah karyawan, biaya pemeliharaan, biaya air dan telepon, biaya asuransi, pajak, dan biaya pemasaran. 

2. Lakukan Analisa Keuangan

Perkiraan biaya aktivitas bisnis meliputi:

  • Dasar estimasi biaya: harga saat ini dalam periode waktu tertentu, harga patokan yang Anda gunakan dalam studi kelayakan, mata uang, biaya investasi dan modal kerja.
  • Rincian investasi: biaya aset tetap, biaya pra-investasi dan biaya operasi.

Yang termasuk dalam rencana pembiayaan: 

  • Harus menyebutkan secara rinci sumber pendanaan untuk kegiatan usaha

3. Sumber dana

Modal adalah modal dari pemilik perusahaan yang mereka peroleh atau setor kepada perusahaan. Biasanya sumber dana ini berasal darai simpanan pemegang saham, yang mereka peroleh dari keuntungan cadangan, serta keuntungan yang belum perusahaan bagikan.

Modal asing adalah modal yang diperoleh atau disetor oleh pihak di luar perusahaan. Umumnya perushaan mendapatkannya melalui pinjaman. Modal asing biasanya terbagi menjadi pinjaman bank dan pinjaman non bank. Hal ini mungkin akan terkait dengan jenis laporan keuangan pemerintah daerah. 

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4. Menghitung perkiraan pendanaan, pengeluaran, dan penerimaan

Sumber pendapatan terbagi menjadi penerimaan operasional dan non operasional:

  • Penerimaan operasional mengacu pada pendapatan yang perusahaan peroleh melalui penjualan produk akhir yang sudah terproses sebelumnya. Penjualan mendapatkan nilai lebih jika Anda bandingkan dengan pembelian pertama. 
  • Penerimaan non operasional adalah pendapatan yang perusahaan dapatkan dari sampingan usaha. Misalnya seperti saat Anda membeli barang, kwitansi sewa kendaraan, kuitansi bunga bank, kuitansi bonus. Ada banyak pula jenis lembaga keuangan bukan bank yang memberikan anda dengan pelayanan tertentu. 

Kelompokkan Pengeluaran Perusahaan

  • Biaya tetap adalah biaya konvensional yang tidak memperdulikan ada tidaknya kegiatan produksi. Contohnya seperti biaya tetap termasuk upah atau remunerasi, biaya telepon, biaya pemeliharaan, tagihan listrik, aset atau mesin, dll.
  • Biaya variabel adalah biaya yang perusahaan keluarkan selama proses produksi yang besarnya tergantung dari volume produksi tersebut,

Dalam hal biaya variabel, biaya ini memiliki beberapa karakteristik. Pertama, biayanya bersifat sementara. Biaya tersebut bisa menjadi keuntungan setelah pengolahan atau produksi. Misalnya biaya bahan baku. Kedua, biaya tersebut merupakan biaya yang harus perusahaan keluarkan untuk proses produksi, seperti bahan bakar, upah buruh, sewa gudang dan transportasi. Banyak juga kinerja keuangan menurut para ahli yang memberikan anda dengan pengetahuan lainnya namun intinya tetap sama. 

5. Investasi 

Anda juga harus memahami investasi yang dilakukan aspek keuangan dalam studi kelayakan bisnis. Hal tersebut dikarenakan investasi merupakan pengeluaran yang tidak ada habisnya. Nilainya dapat ditingkatkan karena investasi ini selalu dirawat, dikurangi harga pokok penjualan atau nilai pembelian, contohnya seperti investasi pembelian tanah, gedung, peralatan dan mesin kantor, peralatan atau kendaraan transportasi, dll.

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6. Memahami Sumber Pendanaan

Sumber dana Anda gunakan untuk membiayai kegiatan usaha, yang nantinya akan memberikan kekayaan atau penghasilan di kemudian hari, baik yang perusahaan peroleh dari modal sendiri maupun modal asing. Anda bisa pelajari tentang modal sendiri dan modal asing di penjelasan sebelumnya. Biaya pengeluaran, pendapatan, dan sumber dana harus diikutkan dalam studi kelayakan dalam tabel arus kas. Hal tersebut akan menjelaskan kebutuhan modal bisnis atau usaha yang sedang berjalan. Jika anda ingin mendapatkan modal asing, mungkin anda bisa dapatkan dari jenis jenis lembaga keuangan bukan bank. 

7. Proyeksikan Arus Kas

Perkiraan arus kas untuk periode tertentu meliputi pendapatan, saldo awal, laba (pendapatan-biaya variabel), biaya variabel, investasi, biaya tetap, sumber pendanaan (surplus, kredit dan modal sendiri), dan saldo akhir tahun (Saldo + dana ). Jika anda ingin lakukan investasi, anda juga bisa cari informasi terkait cara mencari harga saham di laporan keuangan. 

8. Proyeksikan Laba Rugi

Perkiraan laba rugi untuk periode tertentu meliputi biaya variabel, pendapatan, biaya tetap, laba, pajak, laba sebelum pajak, dan laba bersih akhir. Nah anda bisa gunakan variabel tersebut ketika ingin menghitung perkiraan laba rugi. Banyak hal yang bisa Anda dapatkan, berikut ini yang termasuk dalam jenis lembaga keuangan bukan bank kontraktual adalah bisa Anda cari dari berbagai sumber. 

9. Menilai Investasi

Metode penilaian investasi dibagi menjadi metode payback period, metode The Net Present Value, metode indeks profitabilitas, dan metode tingkat pengembalian internal atau internal rate of return. Anda bisa pelajari lebih lanjut metode tersebut jika anda ingin menilai investasi yang ingin anda jalankan. Anda harus tahu jika target dari analisis aspek keuangan dalam studi kelayakan bisnis bisa Anda tinjau dari dua sisi, yaitu profit dan continuity.

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