Financial Feasibility Analysis Of Corn Cookies Product Development With The Addition Of Spinach And Tilapia Flour

Yuliana Yuliana, Mentari Larashinda

Abstract


Cookies are a type of snack that is known and popular with the public because they are durable, easy to make, and are liked by children as snacks. The raw material commonly used in cookies is wheat flour. In this study, wheat flour was substituted with local food ingredients, namely corn flour, to reduce dependence on wheat flour as an imported commodity. In addition, to increase the nutritional content of cookies, other food additives such as spinach and tilapia flour are added. Cookie products with the addition of corn flour as a substitute for corn flour and the addition of spinach and tilapia fish flour are the results of research product development that are expected to be utilized by consumers, so a container or business is needed. An analysis is needed to find out whether the production of corn cookies with the addition of spinach and tilapia fish meal is feasible to develop, especially from a financial perspective. From the financial analysis calculations, the net present value results are positive in the amount of Rs. 79,517,784, the internal rate of return is 36.23, the payback period is 10 months and 9 days, and the B/C ratio is 1.41. From the consideration of the investment criteria above, it is clear that the corn cookie production business is feasible to run.


Keywords


Cookies; financial analysis; corn

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References


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DOI: http://dx.doi.org/10.52155/ijpsat.v44.2.6177

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