FITNESS BUSINESS STUDIES ASIH CAKE SHOP ON A NEW BRANCH IN MAMPANG PRAPATAN

Knowing the feasibility of the business of an enterprise is a consideration in starting a business. The aim of this paper is to determine whether there is the possibility of business development with the opening of new branches based on the investment proposals Asih Pastry Shop. From the results of calculations by the method of capital budgeting, the company obtained Payback Period 6 months 25 days, faster than the economic life during 1 year of business. Method Net Present Value NPV value of Rp. 15,997,994, - the meaning is positive. Profitability Index Method states that any invested Rp.1 produce Rp.1, 52 in the future. Method Internal Rate of Return of 79.04% favorable votes. The decision that the new branch opening plan Pastry Shop Asih be eligible to receive and conducted.