摘要：The success of a company in general can be seen from the profits obtained bythe company. Therefore the emplooyee motivated to adding a few treatments inorder to increase profits again. With previous employers already calculatedcompetent or not such treatment is carried out from the calculation of incomedata, variable costs and fixed costs. To determine whether competent or not aninvestment plan of investment analysis method: Payback Period, Net PresentValue and Internal Rate of Return. The results showed that the investment planto add some treatments such as body massage, body spa suitable. This is shownby the Net Present valuenya ie Rp. 328 840, -, Internal Rate of Return whichyielded 14.19% (larger than the required rate is 14%), and the payback periodgained less than 5 years is 3 years 4 months 9 days.
