Documente Academic
Documente Profesional
Documente Cultură
Payback Period
Project A Cum CF (42,000) (28,000) (14,000) - 14,000 28,000
Project A PBP 3.00
Project A Cum DCF (42,000) (29,273) (17,702) (7,184) 2,378 11,071
Project A DPBP 3.75
NPV Profiles
Project A Project B
11,071 10,924
0% 0%
2% 2%
4% 4%
6% 6%
8% 8%
10% 10%
12% 12%
14% 14%
16% 16%
18% 18%
20% 20%
22% 22%
24% 24%
26% 26%
Project B
PV of inflows 55,924
Initial investment 45,000 10,924
PI (Proj B) 1.24
Combinations:
A+B 1.55
C+D+E 1.11
0 1 2 3 4 5
Project B (45,000) 28,000 12,000 10,000 10,000 10,000
FV factor 1.4641 1.3310 1.2100 1.1000 1.0000
Project A final year val (45,000) 0 0 0 0 90,067
PV factor 1.0000 0.8704 0.7576 0.6595 0.5740 0.4996
MIRR 14.89% 14.89%
Project A Project C
11,071 9,326
0% 0%
2% 2%
4% 4%
6% 6%
8% 8%
10% 10%
12% 12%
14% 14%
16% 16%
18% 18%
20% 20%
22% 22%
24% 24%
26% 26%
0 1 2 3 4 5
3,000 (14,000) 2,000 4,000 4,000 4,000
10.72%
Chart Title
500,000 1.04
400,000 0.51
- -
- -
- -
900,000 1.55
12
10
6 Project A
Project B
4
-
0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% 22% 24% 26%
12
10
6 Project A
Project C
2
Project A
Project B
Project A
Project C
Project Zinser 351
units amount
Equipment data
Purchase cost of equipment Php 8,050,000
Installation cost Php 200,000
Initial working capital investment Php -
Equipment useful life years 10
Salvage value % of CC 0.0%
Depreciation method type SL
Training costs Php 50000
Salvage value of old equipment Php 500000
Revenue data
Sales quantity pcs/yr 10,000
Sales quantity annual escalation % p.a. 10.0%
Selling price Php/lb 1.126
Selling price annual escalation % p.a. 5.0%
Expense data
Raw Materials Costs cost/lb ??
Conversion Costs cost/lb 0.43
SG&A Expenses % of sales 7.0%
Cost of Customer Returns cost/lb 0.084
Tax rate % 36.0%
Supporting schedules
Straight-line depreciation
Equipment depreciable value, beg.
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
#REF!
(8,050,000)
#REF!
#REF!
(200,000)
#VALUE!
#REF! #REF! #REF! #REF! #REF!
11,260 13,005 15,021 17,349 20,039
(4,842) (5,592) (6,459) (7,460) (8,617)
(946) (1,092) (1,262) (1,457) (1,683)
#REF! #REF! #REF! #REF! #REF!
(825,000) (825,000) (825,000) (825,000) (825,000)
#REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF!
825,000 825,000 825,000 825,000 825,000
#VALUE!
100,000
(4,125,000)
(4,025,000)
1,449,000
#VALUE!
#REF! #REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF! #REF!
- - - - -