Evaluasi Kelayakan Investasi Aktiva Tetap Dengan Teknik Capital Budgeting (Studi Kasus Pada Po. Pion Transport Malang)

Investment in fixed assets is an effort by the company to expand its business. Fixed asset investment should be planned carefully. Errors in planning will lead to an excess or shortage of investment. If the fixed assets is too large, then the burden will remain large companies. Conversely if the fixed asset investment is too small, it can lead to a shortage of equipment, and the fulfillment of the request was not optimal. Therefore, prior to the investment necessary for planning or investment decisions often called Capital Budgeting. Capital Budgeting is the whole process of planning and decision-making regarding the expenditure of funds that period the return of those funds exceeding one year or a long-term objective of this study was to assess the feasibility of investment in additional fleet of buses feasible or not implemented