Analisis Capital Budgeting Untuk Menilai Kelayakan Rencana Investasi Aktiva Tetap Mesin Produksi (Studi Kasus Pada PT. Kasin Malang)

This study aims to determine the application of capital budgeting techniques to assess the investment machine plan is feasible or not to be implemented. Type of research is a descriptive study using a case study approach. The results of the analysis using capital budgeting techniques that the investment plan is feasible.With the method of average rate of return (ARR) was 26,69% greater than the discount factor of 11,24%, payback period indicates that the time required to return the investment is 3 years 6 months 2 days more faster than the economical assets 8 years, and the calculation of net present value assessed profitability because positive NPV result is Rp.1.109.904.733 Similarly, the results obtained profitability index greater than one is 2,0471. Internal rate of return (IRR) of 30.80% greater than the discount factor is equal to 11,24