Tabel 1 : NPV

Tahun Investasi B.Operasi Total Cost Benefit Net Benefit DF 18 % PV

0 (20,000) - (20,000) - (20,000) 1.0000 (20,000)
1 (15,000) - (15,000) - (15,000) 0.8475 (12,713)
2 0 5,000 5,000 10,000 5,000 0.7182 3,591
3 0 6,000 6,000 12,000 6,000 0.6086 3,652
4 0 6,000 6,000 14,000 8,000 0.5158 4,126
5 0 7,000 7,000 17,000 10,000 0.4371 4,371
6 0 7,000 7,000 21,000 14,000 0.3704 5,186
7 0 8,000 8,000 25,000 17,000 0.3139 5,336
8 0 9,000 9,000 30,000 21,000 0.2660 5,586
9 0 10,000 10,000 36,000 26,000 0.2255 5,863
10 0 11,000 11,000 43,000 32,000 0.1911 6,115
Jumlah 11,114
1). NPV 11,114
NPV > 0 -------- Layak
 Tabel 2 : BC Ratio
Tahun Investasi B operasi Total Cost Benefit Net Benefit DF 18 % B C
0 20,000 - 20,000 - 20,000 1.0000 - 20,000
1 15,000 - 15,000 - 15,000 0.8475 - 12,713
2 0 5,000 5,000 10,000 5,000 0.7182 7,182 3,591
3 0 6,000 6,000 12,000 6,000 0.6086 7,303 3,652
4 0 6,000 6,000 14,000 8,000 0.5158 7,221 3,095
5 0 7,000 7,000 17,000 10,000 0.4371 7,431 3,060
6 0 7,000 7,000 21,000 14,000 0.3704 7,778 2,593
7 0 8,000 8,000 25,000 17,000 0.3139 7,848 2,511
8 0 9,000 9,000 30,000 21,000 0.2660 7,980 2,394
9 0 10,000 10,000 36,000 26,000 0.2255 8,118 2,255
10 0 11,000 11,000 43,000 32,000 0.1911 8,217 2,102
69,078 57,965
2). B/C Ratio = 69.078 : 57.965
B/C Ratio = 1.192
B/C Ratio > 1-------- Layak