Utilization of tobacco plants in general is still limited only as raw materials of cigarettes. However, as the number of cases of cigarette illness increased, both in active smokers and passive smokers, tobacco companies are asked to diversify to tobacco raw materials. One of the diversified products of tobacco is essential oil of tobacco. This oil can be used as a mixture of perfume that has a distinctive aroma. Potential use of tobacco perfume is very large, especially for women. Therefore, this paper aims to analyze the feasibility of tobacco-based perfume business. This business feasibility study is reviewed from various aspects, namely financial aspect, technical and technological aspect, human resource aspect, management aspect, marketing aspect, and environmental aspect. The method used is descriptive qualitative and analysis. Methods of data collection were conducted by literature study. Data analysis methods use B / C ratio, playback period (PP), avarage rate of return (ARR), net present valus (NPV), internal rate of return (IRR), profitability index (PI), and SWOT analysis. The result of analysis shows that perfume business based on tobacco waste in PT Perkebunan Nusantara X is feasible to run, because each calculation meets the investment criteria. The result of calculation to PP found that the company will get the capital back after 1 year 8 months. NPV value of 112.311.570, IRR value obtained by 108, 47%, the value of PI shows the number 11.492. The results of the analysis of BEP (Break even point) obtained when the volume of production and sales of 12,756 pcs per year with the price Rp4000 per ml. The results of the SWOT analysis of the company must innovate the perfume and maintain the quality of the perfume.
Keywords: diversification, perfume tobacco, quality
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