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  • Incremantial Cash Flow: Pvif@15%

    Diunggah oleh

    MukeshKumawat
    10 tayangan3 halaman
    This document summarizes the cash flows for purchasing a new machine that costs $180,000 including installation. It shows the incremental cash flows over 5 years including savings from reduced overtime, maintenance costs, and depreciation. The net present value of the cash flows is a negative $38,636, indicating the machine is not financially justified based on a 15% discount rate.

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    This document summarizes the cash flows for purchasing a new machine that costs $180,000 including installation. It shows the incremental cash flows over 5 years including savings from reduced overtime, maintenance costs, and depreciation. The net present value of the cash flows is a negative $38,636, indicating the machine is not financially justified based on a 15% discount rate.

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    © All Rights Reserved
    Unduh sebagai XLSX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    10 tayangan3 halaman

    Incremantial Cash Flow: Pvif@15%

    Diunggah oleh

    MukeshKumawat
    This document summarizes the cash flows for purchasing a new machine that costs $180,000 including installation. It shows the incremental cash flows over 5 years including savings from reduced overtime, maintenance costs, and depreciation. The net present value of the cash flows is a negative $38,636, indicating the machine is not financially justified based on a 15% discount rate.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai XLSX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 3

    incremantial cash flow

    Cost of machine
    Transportation charges
    Installation cost
    Old machine salvage value

    180000
    3000
    15000
    -30281
    167719

    operational cash flow


    Saving
    Less dep.
    EBT
    Less Tax@35%
    PAT
    ADD Dep
    CFAt

    1
    39000
    33543.8
    5456.2
    1909.67
    3546.53
    33543.8
    37090.33

    2
    39000
    26835.04
    12164.96
    4257.736
    7907.224
    26835.04
    34742.26

    3
    39000
    21468.03
    17531.97
    6136.189
    11395.78
    21468.03
    32863.81

    4
    39000
    17174.43
    21825.57
    7638.951
    14186.62
    17174.43
    31361.05

    5
    39000
    0
    39000
    13650
    25350
    0
    25350

    Terminal cash flow


    Add salvage value
    Tax avantage
    Pvif@15%
    PV
    NPV

    20000
    17044.2
    37090.33 34742.26 32863.81 31361.05 62394.2
    0.869565 0.756144 0.657516 0.571753 0.497177
    32252.46 26270.14 21608.49 17930.78 31020.94
    -38636.18

    Depriciation base for the new machine

    Salary
    variable overtime
    Fringe benefits
    Cost of defects
    Annual maintenance

    129082.8

    Existing situation
    36000
    3000
    3000
    3000
    0
    45000

    new situation
    0
    0
    0
    3000
    3000
    6000

    Depriciation shedule
    B.V
    Dep.
    1
    167719 33543.8
    2 134175.2 26835.04
    3 107340.2 21468.03
    4 85872.13 17174.43
    5 68697.7 13739.54

    Diffrence's
    36000
    3000
    3000
    0
    -3000
    39000

    Diffrence's

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