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Wulandari, Eka Lusvita
Fakultas Ekonomi Universitas IBA
Economics, Econometrics & Finance

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ANALISIS PENGANGGARAN MODAL PADA PT ULTRAJAYA MILK INDUSTRY Tbk. TAHUN 2013-2017 Wulandari, Eka Lusvita ; Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.032 KB) | DOI: 10.35449/jemasi.v14i2.11

Abstract

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.
ANALISIS PENGANGGARAN MODAL PADA PT ULTRAJAYA MILK INDUSTRY Tbk. TAHUN 2013-2017 Wulandari, Eka Lusvita; Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.481 KB) | DOI: 10.35449/jemasi.v14i2.30

Abstract

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.
Co-Authors Harahap, Lily Rahmawati