Financial Feasibility Analysis of Product Modification Cinnamon Java Roll as an Alternative to Sweet Snacks for People with Diabetes mellitus

نویسندگان

چکیده

Abstract The cinnamon plant that grows a lot in Indonesia provides bioactive components with health benefits, especially as functional food used to avoid diabetes mellitus. There is an alternative snack for people mellitus rolls. study showed the following results: production’s Break-Even Point (BEP) of 8,715 pieces, BEP sales IDR 139,446,148, Return on Sales 43.96%, Investment (ROI) 462%, NPV 624,120,256.97. Discounted Payback Period (DPBP) 0.24-year, Profitability Index 12.53, and Accounting Rates Returns (ARR) 98.9%. In conclusion, Cinnamon Java Roll feasible business, providing minimum product 50.7%.

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ژورنال

عنوان ژورنال: IOP conference series

سال: 2023

ISSN: ['1757-899X', '1757-8981']

DOI: https://doi.org/10.1088/1755-1315/1187/1/012035