The development of tourism sector in Bali shows many benefits to the island. The benefit derived from this sector are not only enjoyed by those involved in tourist industries, but also by the local community and government. The development of tourism is quite good seen from its impressive growth. It is due to the availability of adequate supporting facilities, in particular the availability of accommodation of services and hotels. It must be maintained;
even hopefully it can be more improved constantly. One medium that can be used as a place of promoting tourist activities is a transit hotel. The prospect of transit hotel development is very promising. It is proven by the calculation which shows the amount of payback in the period of 8 years, and the internal rate of return (IRR) of 25 %. The above results are confirmed by the SWOT analysis which puts the company’s position in quadrant I (Growth)
with the number I67 on line of strength and 98 on the side of opportunities, which means the company will grow quickly and be profitable.