Department of Accounting, 2008

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ANALISIS CAPITAL BUDGETING UNTUK MENGEVALUASI RENCANA KELAYAKAN PEMBELIAN AKTIVA TETAP PERUSAHAAN TENUN RAJIN LAWANG

NOVAL DYAN S.

Abstract


In general company founded to obtain; get its profit utilize to pass off its life, despitefully on a long term company have to try to improve and apply its effort position in the centre of emulation of business which progressively komplek and tighten. An company to perform ekspansi that is addition of machine, in taking decision need matured considerations, considering karateristik cultivation of this capital which do not easy to to be altered if have been released is (unrevocable). On that account before addition of plant asset executed to need an invesment evaluation with a[n measuring instrument to assess do addition of the plant asset competent or do not, in order not to happened terlanjur cultivation of capital at activity which actually do not profit. To assess competent do not it him addition of plant asset, specially loom one of them hence can be applied by technique of Study Elegibility.
Target of research in this research is to know elegibility of invesment addition of loom conducted by company. And to know profit improvement of company caused by addition of loom.
Analysis method which used in this research is: method of Payback Period, method of Net Present Value, Internal method Rate Of Return, method of Protability Index and of ARR.
Pursuant to calculation by using method of payback period. Duration required to return invesment 10 months 7 day. In comparison with period of invesment time determined by economic value or company of plant asset namely 8 year. hence invesment proposal accepted or competent be achieved. Pursuant to calculation by using method of IRR known that level of return of rate 62,87%. Its meaning of IRR Invesment bigger than expense of mean capital that is equal to 33,54% hence invesment proposal accepted or competent be achieved. By using method of NPV which searching difference between PV Outlays of with PV Proceeds of after disagio on the basis of expense of capital giving positive result that is equal to Rp 872.138.574 so that as according to criterion assessment of invesment expressing that if / when NPV is equal to or bigger than zero. hence invesment proposal accepted. By using method of profitability index show 1,66 meaning comparison between PV Proceeds of with PV Outlays of more than 1. hence plant asset invesment proposal earn calculation. Using method of ARR show 97,77% coming comparison between EAT with profit after Iease.

 

Keyword : Payback Period, metode Net Present Value, metode Internal Rate of Return, metode Protability Index dan ARR

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/284/jiptummpp-gdl-s1-2008-novaldyans-14168-PENDAHUL-N.pdf



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