An investment centre with capital employed of $570,000 is budgeted to earn a profit of $119,700 next year.
A、proposed fixed asset investment of $50,000, not included in the budget at present, will earn a profit next year of $8,500 after depreciation. The company's cost of capital is 15%. What is the budgeted ROI and residual income for next year, both with and without the investment? ROI Residual income Without investment ……………….. ……………….. With investment ……………….. ………………..
A、proposed fixed asset investment of $50,000, not included in the budget at present, will earn a profit next year of $8,500 after depreciation. The company's cost of capital is 15%. What is the budgeted ROI and residual income for next year, both with and without the investment? ROI Residual income Without investment ……………….. ……………….. With investment ……………….. ………………..
【参考答案及解析】
ROI Residual income Without investment 21.0% $34,200 With investment 20.7% $35,200
ROI Residual income Without investment 21.0% $34,200 With investment 20.7% $35,200