Analisis Kelayakan Investasi Atas Rencana Penambahan Aktiva Tetap Dengan Menggunakan Teknik Capital Budgeting (Studi Pada Perusahaan Indah Cemerlang Singosari-malang)

Abstract

Increase the amount of fixed assets or fixed assets investment is an effort to increase the variety of resources as a means of obtaining a reasonable profit . Investment is very important for every company because the company will be able to invest in improving the prosperity of the company . Indah Cemerlang company is a company engaged in the manufacture of paving stone industry . An increase in demand can not be met , encouraging companies to invest plan assets in the form of machines to meet the demand . Decisions on fixed asset investment is a decision that will determine the success of the company for the investment decisions , absorb some of the capital invested and also involves substantial funds also resulting in a longer period of time . Companies need to conduct analysis using capital budgeting techniques to assess viable or not an investment plan that will be done . Capital budgeting technique used is the average rate of return ( ARR ) , payback period , net present value ( NPV ) , B / C ratio and the internal rate of return ( IRR )