| Asa Rowing manufacture of development company, PT. DRYMIX INDONESIA is very needed of additional fixed assets such as production machine. Will be used as main supporting tool for process production or operational activity in blooming experience lincreasing of demand. For this reason, it needs to thinking and more planning abaout to purchasing of fixed assets. Because if we are not wise of purchasing of fixed assets it can make our profit will be lose for the company and investor too. In fact at long term period it can make bankrupt or pailit (estate) for that owned company. The identification at the source of company financing with a gud method for company in certain condition, which is by leasing alternative or bank loan alternative. To find out which rite decision for that company into choice a lease as a gud way or profitable for the company. The analysis method that used in this calculation by comparing PV COF after tax from both alternative (leasing alternative or bank loan alternative) or most called by cash flow cost comparison method. In the based of the calculation of interest bank loan rate, scale of yield lessor, discount rate that already do in each alternative (leasing alternative or bank loan alternative), so we should choice the transaction alternative financing that can minimize cost of cash flow, that is bank loan alternative transaction. |