<![CDATA[Wisata Rongsok Depok is a multi-category retail business dealing in used and refurbished goods that faces challenges such as fluctuations in monthly sales, high overhead costs, and a relatively high break-even point relative to revenue. This study aims to evaluate the business’s financial viability, identify factors affecting cash flow, and formulate business development strategies using the SWOT-AHP method. The research methods include cash flow analysis, calculations of Net Present Value (NPV), Payback Period (PP), Break-Even Point (BEP), and Minimum Attractive Rate of Return (MARR), sensitivity analysis of overhead cost increases of 5%, 10%, and 15%, as well as a prioritized SWOT analysis using the Analytic Hierarchy Process (AHP). The results indicate that the business is viable, with an NPV of Rp1.047.054.181 and a Payback Period of 6,71 months. All scenarios involving increases in overhead costs still yield a positive NPV and a relatively short Payback Period, although in the 15% scenario, the NPV drops to Rp870.566.157 and the Payback Period extends to 7,92 months. The SWOT-AHP analysis places the business in Quadrant I of the Grand Strategy Matrix, making the Strengths-Opportunities strategy the top priority to support sustainable business growth.]]>
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