What is the discounted payback period of Project Alpha?
A、Between 1 and 2 years
B、Between 3 and 4 years
C、Between 4 and 5 years
D、Between 5 and 6 years
A、Between 1 and 2 years
B、Between 3 and 4 years
C、Between 4 and 5 years
D、Between 5 and 6 years
【参考答案及解析】
The discounted payback period of Project Alpha is between 3 and 4 years. Workings Project Alpha Year Cash flow Discount factor PV Cum. PV $ 10% $ $ 0 (800,000) 1.000 (800,000) (800,000) 1 250,000 0.909 227,250 (572,750) 2 250,000 0.826 206,500 (366,250) 3 400,000 0.751 300,400 (65,850) 4 300,000 0.683 204,900 139,050 5 200,000 0.621 124,200 263,250 6 50,000 0.564 28,200 291,450 The discounted payback period is therefore between three and four years.
The discounted payback period of Project Alpha is between 3 and 4 years. Workings Project Alpha Year Cash flow Discount factor PV Cum. PV $ 10% $ $ 0 (800,000) 1.000 (800,000) (800,000) 1 250,000 0.909 227,250 (572,750) 2 250,000 0.826 206,500 (366,250) 3 400,000 0.751 300,400 (65,850) 4 300,000 0.683 204,900 139,050 5 200,000 0.621 124,200 263,250 6 50,000 0.564 28,200 291,450 The discounted payback period is therefore between three and four years.