Rencana keuangan




  1. Sumber dana pemasukan berasal dari modal (equity), pinjaman (debt) dan organisasi investasi (venture)
  2. Penggunaan dana perusahan adalah untuk aktiva lancar (kas, surat berharga, piutang, persediaan, dsb) dan aktiva tetap (tanah gedung, pabrik, peralatan, dsb)
  3. Laporan keuangan terdiri dari laporan laba rugi, laporan arus kas, neraca dan laproan perubahan modal.
  4. Laporan laba rugi menunjukkan kondisi pendapatan, biaya-biaya, keuntungan atau kerugian dalam jangka waktu tertentu
  5. Laporan arus kas menunjukan aliran masuk dan keluarnya uang perusahaan yang berasal dari arus aktivitas operasi, investasi dan pendanaan
  6. Neraca : menggambarkan posisi harta, utang dan  modal pada tanggal  tertentu
  7. Laporan perubahan modal kerja :  ringkasan hasil aktivitas keuangan  perusahaan dalam satu periode tertentu dan menyajikan sebab-sebab perubahan-peubahan posisi keuangan perusahaan tersebut
  8. Untuk melihat layak atau tidaknya suatu  usaha  dijalankan  digunakan  4 kriteria investasi : Payback Period, Benefit Cost Ratio (BCR), Net Present Value (NPV) dan Internal Rate Of Return (IRR)
  9. Payback period adalah metoda untuk mengukur seberapa cepat investasi bisa kembali dalam satuan tahun, perbandingan nilai investasi semula (initial investment) dengan aliran kas (cashflow), bila hasilnya kurang dari waktu yang ditentukan maka proyek tersebut diterima
  10. Benefit Cost ratio (BCR) adalah metoda yang digunakan untuk mengetahuo besaran keuntungan dan kerugian suatu proyek dengan memperhitungkan biaya yang dikeluarkan dan manfaat yang diperoleh
  11. Net Present Value (NPV) adalah analisis manfaat finansial untuk mengukur kelayakan usaha berdasarkan arus kas bersih yang akan diterima, yakni laba bersih usaha ditambah penyusutan dibandingkan dengan nilai sekarang
  12. Internal Rate of Return (IRR) adalah metoda untuk membuat peringkat usulan investasi dengan menggunakan tingkat pengembalian investasi berdasarkan tingkat diskonto yang diharapkan dibandingkan dengan nilai sekarang, bila nilainya lebih besar dibanding tingkat bunga, maka proyek tersebut diterima

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