Consumer Perception Influence Toward Capital Budgeting Efficiency for Culinary Business in Bandung, Indonesia

This research aimed to identify consumer perception which encompasses a consumer’s impression, awareness, and consciousness toward satay Taichan product to conduct and support the capital budgeting efficiency. This research will be conducted in Bandung, Indonesia area with range age of respondent 15-45 years old. Internal data of company and factors from the consumer perception are used to design the questionnaire. Recent satay Taichan product variation used to get the ideal price and product toward consumer perception and their tendency why choosing the product. Consumer perception information is formed for capital budgeting and finding factors causing the tendency to choose the product variation. The most important factor from the findings of this research that used to create the new product variation for satay Taichan in Bandung is the quality of the product. for some current value for a few current packages already enough appropriate for the market. Differentiation between package and detail rationalization is very important for the consumer to create their choice. The financial and accounting forecasting will be made as to the main source of capital budgeting efficiency decision.