Background: PKU Muhammadiyah hospital in Yogyakarta has B category ,acts as a referral hospital so that facilities should provide a more complete than other, such as laboratory services with the higher spesification. PKU Muhammadiyah hospital in Yogyakarta is one of the hospitals belonging Muhammadiyah, operating with missionary spirit, helper misery of the poor. Six years ago PKU Muhammadiyah Yogyakarta purchases TMS Chemistry laboratory analyzer tool, but has never done an evaluation of the purchase of such equipment. The purpose of this study was to evaluate whether the decision and how to purchase the right tools. Method: Take measurements or calculations components of income and expense components of TMS Chemistry analyzer tool and then analyzed by the method of NPV and PBP to determine whether the purchase of the device is beneficial for hospital. Then do a comparative analysis between insourching purchases by outsourcing so that it can be seen the most benefit for the hospital with the method of outsourcing or insourcing. Results: Results of analysis of investment calculations TMS chemistry analyzer with the NPV method is 3,704,186,691.91 (NPV> 0). While analysis with Payback Period (PP) without disconto obtained the 1 year 8.2 months. Calculation of costs by way of comparison insourcing investment is 1.216.172.998, while the outsourcing investment showed 1.520.447.459 so that the difference of the method that is 304.274.461. The calculation shows the investment method insourcing has efficiency 20% compared to the method of outsourcing investment. Conclusion: Decision-making laboratory equipment purchases TMS Chemistry Laboratory Unit analyzer at RS PKU Muhammadiyah Yogyakarta own right. How to purchase insourching aspect more cost efficient than with outsourcing.