Capital Budgeting and Feasibility Waste Filtering Analysis in SMEs of the Tofu Company in Sumedang Indonesia

This study aims to identify and assess the feasibility of fixed asset investment in buildings and machinery business of the Tofu Sumedang H. Ateng using the method capital budgeting and to find out investment plans for fixed assets of buildings and waste screening machines. The methodology used is descriptive analysis. The results of the study are the feasibility of investing in fixed assets of buildings and machinery in the Tofu Sumedang H.Ateng business by using the method capital budgeting is feasible.By converting tofu liquid waste into biogas, tofu factory owners not only contribute to protecting the environment but also increase their income by reducing fuel consumption in the tofu making process.