Scribd Logo
Unggah

Selamat datang di Scribd!

  • Year Sales Volume Sales VC FC Dep

    Diunggah oleh

    Mohammad Umair Sherazi
    29 tayangan8 halaman
    A plastic manufacturer has under consideration the proposal of production of high quality plastic glasses. The necessary equipment to manufacture the glasses would cost Rs 180,000. The production equipment would last five years with salvage value of Rs 20,000. It is also estimated that an additional investment in working capital would be required at start of project amounted to Rs 150,000. The glasses can be sold at Rs 3/- each. Regardless of level of production, the manufacturer will incur cash

    Judul Asli

    NPV

    Hak Cipta

    © © All Rights Reserved

    Format Tersedia

    XLSX, PDF, TXT atau baca online dari Scribd

    Apakah menurut Anda dokumen ini bermanfaat?

    Apakah konten ini tidak pantas?

    Laporkan Dokumen Ini
    A plastic manufacturer has under consideration the proposal of production of high quality plastic glasses. The necessary equipment to manufacture the glasses would cost Rs 180,000. The production equipment would last five years with salvage value of Rs 20,000. It is also estimated that an additional investment in working capital would be required at start of project amounted to Rs 150,000. The glasses can be sold at Rs 3/- each. Regardless of level of production, the manufacturer will incur cash

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai XLSX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    29 tayangan8 halaman

    Year Sales Volume Sales VC FC Dep

    Diunggah oleh

    Mohammad Umair Sherazi
    A plastic manufacturer has under consideration the proposal of production of high quality plastic glasses. The necessary equipment to manufacture the glasses would cost Rs 180,000. The production equipment would last five years with salvage value of Rs 20,000. It is also estimated that an additional investment in working capital would be required at start of project amounted to Rs 150,000. The glasses can be sold at Rs 3/- each. Regardless of level of production, the manufacturer will incur cash

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai XLSX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 8

    Investment in glass making equipment 1,000,000

    Life of plant 5 year


    Salvage Value 300,000
    able to sell 100,000 glasses a year
    increase in sales volume by 5% each year

    price per glass 30


    Variable cost 12 Sales-VC= CM
    Fixed Cost 950,000
    Tax Rate 40%
    cost of capital 20%

    Year sales volume Sales VC FC Dep


    1 100,000 3,000,000 1,200,000 950000 140,000
    2 105,000 3,150,000 1,260,000 950000 140,000
    3 110,250 3,307,500 1,323,000 950000 140,000
    4 115,763 3,472,875 1,389,150 950000 140,000
    5 121,551 3,646,519 1,458,608 950000 140,000
    5

    NPV= PV of cash inflow-PV of cash outflow


    1,090,444.30
    straight line method

    Savings
    PV factor
    NI NI(AT) CFAT=NIAT+Dep @20% PV of CFAT
    710,000 426,000 566,000 0.833333 471,666.67
    800,000 480,000 620,000 0.694444 430,555.56
    894,500 536,700 676,700 0.578704 391,608.80
    993,725 596,235 736,235 0.482253 355,051.60
    1,097,911 658,747 798,747 0.401878 320,998.40
    300,000 0.401878 120,563.27
    2,090,444.30
    Investment in glass making equipment 1,000,000
    Life of plant 5 year
    Salvage Value 300,000
    able to sell 70,000 glasses a year
    increase in sales volume by 5% each year

    price per glass 30


    Variable cost 12 Sales-VC= CM
    Fixed Cost 950,000
    Tax Rate 40%
    cost of capital 20%

    Year sales volume Sales VC FC Dep


    1 70,000 2,100,000 840,000 950000 140,000
    2 73,500 2,205,000 882,000 950000 140,000
    3 77,175 2,315,250 926,100 950000 140,000
    4 81,034 2,431,013 972,405 950000 140,000
    5 85,085 2,552,563 1,021,025 950000 140,000
    5

    NPV (20%)= PV of cash inflow-PV of cash outflow


    38,327.60

    NPV (25%)= PV of cash inflow-PV of cash outflow


    (84,827.06)
    straight line method

    Savings
    PV factor PV factor
    NI NI(AT) CFAT=NIAT+Dep @20% PV of CFAT @25% PV of CFAT
    170,000 102,000 242,000 0.833333 201,666.67 0.8000 193600
    233,000 139,800 279,800 0.694444 194,305.56 0.6400 179072
    299,150 179,490 319,490 0.578704 184,890.05 0.5120 163578.88
    368,608 221,165 361,165 0.482253 174,172.69 0.4096 147932.9792
    441,538 264,923 404,923 0.401878 162,729.36 0.3277 132685.07853
    300,000 0.401878 120,563.27 0.3277 98304
    1,038,327.60 915,172.94

    IRR= 20% + (38,327/123,154)*5%


    21.56%
    Investment in glass making equipment 1,000,000
    Life of plant 5 year
    Salvage Value 300,000
    able to sell 70,000 glasses a year
    increase in sales volume by 5% each year
    Working Capital 400,000
    price per glass 30
    Variable cost 12 Sales-VC= CM
    Fixed Cost 950,000
    Tax Rate 40%
    cost of capital 20%

    Year sales volume Sales VC FC Dep


    1 70,000 2,100,000 840,000 950000 140,000
    2 73,500 2,205,000 882,000 950000 140,000
    3 77,175 2,315,250 926,100 950000 140,000
    4 81,034 2,431,013 972,405 950000 140,000
    5 85,085 2,552,563 1,021,025 950000 140,000
    5

    NPV (20%)= PV of cash inflow-PV of cash outflow


    (200,921.37)

    NPV (25%)= PV of cash inflow-PV of cash outflow


    46,244.94
    straight line method

    Savings
    PV factor PV factor
    NI NI(AT) CFAT=NIAT+Dep @20% PV of CFAT @25% PV of CFAT
    170,000 102,000 242,000 0.833333 201,666.67 0.8000 193600
    233,000 139,800 279,800 0.694444 194,305.56 0.6400 179072
    299,150 179,490 319,490 0.578704 184,890.05 0.5120 163578.88
    368,608 221,165 361,165 0.482253 174,172.69 0.4096 147932.9792
    441,538 264,923 404,923 0.401878 162,729.36 0.3277 132685.078528
    700,000 0.401878 281,314.30 0.3277 229376
    1,199,078.63 1,046,244.94

    IRR= 20% + (38,327/123,154)*5%


    21.56%
    Investment in glass making equipment 1,000,000
    Life of plant 5 year
    Salvage Value 300,000
    able to sell 50,000 glasses a year
    increase in sales volume by 5% each year

    price per glass 30


    Variable cost 12 Sales-VC= CM
    Fixed Cost 950,000
    Tax Rate 40%
    cost of capital 20%

    Year sales volume Sales VC FC Dep


    1 50,000 1,500,000 600,000 950000 140,000
    2 52,500 1,575,000 630,000 950000 140,000
    3 55,125 1,653,750 661,500 950000 140,000
    4 57,881 1,736,438 694,575 950000 140,000
    5 60,775 1,823,259 729,304 950000 140,000
    5

    NPV (20%)= PV of cash inflow-PV of cash outflow


    (798,607.75)

    NPV (25%)= PV of cash inflow-PV of cash outflow


    (838,984.21)
    straight line method

    Mutually Exclusive Cases

    No tax benefits in loss


    Savings
    PV factor PV factor
    NI NI(AT) CFAT=NIAT+Dep @20% PV of CFAT @25% PV of CFAT
    (190,000) (190,000) (50,000) 0.833333 (41,666.67) 0.8000 -40000
    (145,000) (145,000) (5,000) 0.694444 (3,472.22) 0.6400 -3200
    (97,750) (97,750) 42,250 0.578704 24,450.23 0.5120 21632
    (48,138) (48,138) 91,863 0.482253 44,300.97 0.4096 37626.88
    3,956 2,373 142,373 0.401878 57,216.67 0.3277 46652.90752
    300,000 0.401878 120,563.27 0.3277 98304
    201,392.25 161,015.79

    IRR= 20% + (38,327/123,154)*5%


    21.56%

    Anda mungkin juga menyukai