Feasibility Study of Investing in Buying Trucks and Pick Ups Using the NPV, RoR and MARR Methods at PT. A B C

Abstract

 PT. ABC is an industry that operates in the distribution of building materials which sells various types of stones such as marble and granite. These stones are sold in large sizes so they require large vehicles such as trucks or pick-ups for the delivery process. With so many shipping activities carried out every day, there are queues in the process, causing loading times during the transportation and delivery process. With this problem, the management of PT. ABC plans to invest by adding delivery transportation by considering the economic feasibility of PT. ABC. For this reason, investment was made to purchase a Suzuki Carry type pick-up. The data collection section was carried out using primary data collection. Analysis can also be carried out by determining the number of trucks and pick-ups to be purchased, operational costs, overhoul costs, investment life, interest rates, residual value and depreciation value. Based on the calculations above, the author carried out data processing and analyzed the results of each data processing using the Net Present Value (NPV) method = IDR 1,753,674,149 and IDR 2,093,647,149 and Rate of Return (ROR) = 64.5638% > Minimum Attractive Rate of Return (MARR) = 35.1721%. From the results of the research above which was tested using the NPV, RoR and MARR methods, it was found that the two purchasing investments were feasible, then it was hoped that the management of PT. ABC can consider the results of this feasibility study analysis in the decision-making stage regarding investment plans for this means of transportation.