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

Abstract

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