The article discusses the importance of careful planning in making long-term investment decisions for companies. It focuses on a case study of CV ABC purchasing a new machine, emphasizing the need to calculate initial investment, projected income, and return period. The study uses methods like payback period, discounted payback period, Net Present Value (NPV), and Internal Rate of Return (IRR) to evaluate the investment. The results show that CV ABC's plan to buy a corn drying machine is feasible, with a payback period of 5 years and positive NPV and IRR.