摘要:ABSTRACT :Every business is essentially run by capable and able to risk the future that mustbe faced, with past obstacles and even failures in the business. Planning is onestep taken before running a thorough usaha.Perencanaan must be made in ordernot to fail or to bear a substantial risk in the future. In order to realize a business,planning can be done with investment. Investing principles is the use offinancial resources with hope of gain optimal as possible. Given the conditionsin the future filled with uncertainty. Investment feasibility studies conductedcovering various aspects: markets and marketing, technical and productionaspects, legal aspects, management aspects, economic aspects of social andfinancial aspects which require particular consideration to decide.. From thecalculation of the financial aspect of it is obtained that is Payback Period (PP) 1year 8 months 2 days smaller than expected during the two years the owner, theNet Present Value (NPV) results are positive for Rp.1.559.549 .-, ProfitabilityIndex (PI ) which means that 1.08 is greater than the value of method 1 and theInternal Rate of Return (IRR) obtained 13% interest rate greater than theTertiary signaled interest rates at 7%.