摘要:Knowing the feasibility of the business of an enterprise is a consideration instarting a business. The aim of this paper is to determine whether there is thepossibility of business development with the opening of new branches based onthe investment proposals Asih Pastry Shop. From the results of calculations bythe method of capital budgeting, the company obtained Payback Period 6months 25 days, faster than the economic life during 1 year of business. MethodNet 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 thefuture. Method Internal Rate of Return of 79.04% favorable votes. The decisionthat the new branch opening plan Pastry Shop Asih be eligible to receive andconducted.