Socio-Economic aspect Institutional aspect Managerial aspect
16 process that depends on the production capacity. Production process cost
consists of raw material cost, direct labor cost, energy cost, building rent and so on.
The benefit that the project will generate has to be clarified as well as possible because the decision that managers will make depends largely
upon it. The feasibility of the project can be known through indicators such as Payback Period, Net Benefit Cost Ratio Net BC, Net Present
Value NPV, Internal Rate of Return IRR, Break Even Point BEP etc.
Payback Period is the length of time from the beginning of the project until the net value of the incremental production stream reaches
the total amount of the capital investment. If the duration of the Payback Period is shorter than the duration of the project, the investment is
feasible Ibrahim, 2003. Net Benefit Cost Ratio Net BC is the amount of net benefit that is
profitable, produced from project financial lost unit. Net benefit is the value of net present income, while cost is the value of negative net
present income. The judgment of project feasibility result on net Net BC: if Net
BC ≤ 1the project is not feasible and if Net BC 1, the project is feasible Agus, 2011.
Net Present Value is the difference of the present value from the benefit and cost flow, which is measured based on certain level of
discount. If NPV 0, the project is financially feasible, otherwise the project is not feasible Agus, 2011.
Internal Rate of Return IRR is the discount level that makes NPV for a project equal to zero. If IRR is greater than the current interest
level, the project is feasible, otherwise the project is not feasible not Agus, 2011.