Date: 01-12-2021 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS CAPITAL BUDGETING SEBAGAI DASAR PENGAMBILAN KEPUTUSAN INVESTASI AKTIVA TETAP

Detail
Author MOH NURCHASAN
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to determine the feasibility of the investment plan that will be carried out by the cassava chip company labeled "Roti Sumbu" using capital budgeting techniques. This research uses quantitative research with descriptive analysis methods and case study approaches. Research carried out on cassava chip company labeled "Roti Sumbu" using capital budgeting techniques shows the results that investment is feasible. In using the Payback Period method, the results of the payback period are shorter than the company's expectation, which is 1 year 6 months. On the use of the Net Present Value method a positive result is +59.981.733. In using the Profitability Index method, the results are greater than 1, that is 2,589. In using the Internal Rate of Return method, the results are greater than the capital cost of 79.75%.