In this paper we propose a model of a single-site manufacturing system adressed to deal with the capacity planning from an strategic perspective. The model takes in account relevant business aspects, some of them not found in literature and others only partially considered. The model is formulated as a mixed-integer linear program with an objective function that maximize the after-tax cash balance at the end of the planning horizon. The model could be applied to several sectors especially in manufacturing industry. We present a computational experiment with 1792 business scenarios that test the computing time.