摘要：ABSTRACT :Background of study of this research, with replacement plans of ice creamprocessing machines (Homogenizer), Whether Replacement the engine will beeligible based on Financial Aspects, Legal Aspects, Market and marketingaspects, technical aspects or operations, or management aspects of theOrganization, and the environmental impact aspect, How to analyze thefeasibility of replacing the machine by using the NPV (Net Present Value),Payback Period (Period of return), and IRR (Internal Rate of Return), How longwill it take to restore the machine investment. The objectives to be achieved inimplementing this study are to analyze whether or not worthy replacement icecream processing machines (Homogenizer). Based on the analysis of NPV,Payback Period, and IRR is worth doing. The interest rate used by 14% and ageis required for 5 years to help the calculation of investment and proceed. Fromthe calculation results obtained are all positive NPV of USD 70,603,421, an IRRthat exceeds the implied interest rate of 14.74% and the payback period obtained3 years 7 months 6 days, which means faster than the time specified. Of thosethree methods shows that the proposal for a new engine replacement at PT. JayaFood Balticindo is acceptable.
