Analisis Pengambilan Keputusan Beli atau Sewa Mesin Las dengan Metode LCC, NPV dan BEP di PT. XYZ
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Abstract
Dalam industri manufaktur yang kompetitif, efisiensi operasional menjadi faktor penentu keberhasilan perusahaan. Penelitian ini bertujuan untuk menganalisis efisiensi finansial antara opsi pembelian dan penyewaan mesin las di Perusahaan XYZ, yang bergerak di bidang manufaktur untuk mendukung industri minyak dan gas. Metode Life Cycle Cost (LCC) , Net Present Value (NPV) , dan Break-Even Point (BEP) digunakan untuk menentukan opsi yang paling ekonomis. Hasil penelitian menunjukkan bahwa pembelian mesin las lebih efisien secara finansial dibandingkan penyewaan dalam jangka panjang. Analisis LCC menunjukkan biaya pembelian lebih rendah (Rp 348.725.617) dibandingkan sewa (Rp 1.624.088.971). NPV pembelian juga lebih tinggi (+1,863,106,000) dibandingkan sewa (+589.824.000), dengan BEP pembelian 9,5 bulan. Keputusan pembelian mesin las dinilai tepat dan akan memberikan kontribusi lebih terhadap keuntungan perusahaan.
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