Excellent service is an important aspect of determining commercial success, especially in organizations engaged in services. Excellent service is the spearhead in capturing opportunities and understanding consumers or clients who will use the services offered. This research was conducted at Pharmaceutical industrial equipment distributor companywhich is the Sole Agent for filters (“M”) in the pharmaceutical field in Indonesia. The lifetime of the filter is generally determined from several factors, namely the delta pressure, flowrate and others. These factors can be determined or calculated by means of an integrated test (Paltronic) which must be calibrated every year. To improve the quality of service the company plans to buy a new calibrator unit. To find out whether this investment is feasible or not, in this study the capital budgeting method is used to analyze the feasibility of investing in the purchase of a new calibrator unit, using calculations on capital budgeting (NPV, IRR, PBP). The company sets the interest rate used at 20% and the investment

Keywords : Excellent Services, Calibrator, Investment