Open AccessANALISIS PENGANGGARAN MODAL PADA PT ULTRAJAYA MILK INDUSTRY Tbk. TAHUN 2013-2017
Author(s) -
Eka Lusvita Wulandari,
Lily Rahmawati Harahap
Publication year - 2018
Publication title -
jemasi
Language(s) - English
Resource type - Journals
eISSN - 2684-8732
pISSN - 1858-2702
DOI - 10.35449/jemasi.v14i2.11
Subject(s) - profitability index , investment (military) , capital budgeting , net present value , return on investment , payback period , business , economics , finance , liberian dollar , microeconomics , production (economics) , project appraisal , politics , political science , law
Capital budgeting in practice is intended to conduct an investment analysis of some available investment alternatives, and then determine or choose the most profitable investment. Inappropriateness in determining investment options will result in losses of either real losses or losses due to loss of opportunity to gain an opportunity cost that can actually be realized. The investment analysis will select the available investment opportunities, so that investment can be selected that will provide the greatest benefit of every dollar invested. Capital budgeting techniques can be analyzed by appraisal method of investment as follows: Average Rate of Return, Payback Period , Net Present Value, and Profitability Index.