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Project 1 $120,000 initial investment, cash flows of $30,000 per year for four y

ID: 2767854 • Letter: P

Question

Project 1
$120,000 initial investment, cash flows of $30,000 per year for four years

Project 2
$500,000 initial investment, cash flows of $125,000 in the first two years, $150,000 in the years 3 and 4, and $175,000 in years 5 and 6

Project 3
$200,000 initial investment, cash flows of $60,000, $80,000 and $95,000

Project 4
$100,000 initial investment if done in-house, cash flows of $27,000 per year for five years $75,000 if outsourced but cash flows of $19,000 per year for five years

Your cost of capital is 7.0% if your capital spending is less than $700,000. It goes up to 8.0% if you exceed that $700,000 threshold.

Project 1 is considered below average risk, Project 2 is above average risk, Project 3 is average risk, Project 4 if done in house is above average risk but average risk if outsourced. Your company uses the Risk-Adjusted Discount Rate method to account for differences in project risk; the risk premium is 3%.

Your task is to make a recommendation to the hospital's board as to which of these projects the hospital should undertake. Justify your recommendations based on the NPV or IRR for the projects using the appropriate cost of capital. Although your recommendations should be based on the risk adjusted calculations, please include in your report what your recommendations would have been without risk adjustments so the board can see how risk entered into your analysis. Should you decide that you can't do all the financially attractive projects, you can use the profitability index (page 589) to inform your recommendation.

Explanation / Answer

Company should take project 2

Project 1 2 3 4-inhouse 4-outsourced cost of capital risk below average above average average risk above average average risk outflow       (120,000.00)       (500,000.00)      (200,000.00)                       (100,000.00)       (75,000.00) 7% year1            30,000.00         125,000.00           60,000.00                            27,000.00          19,000.00 7% year2            30,000.00         125,000.00           80,000.00                            27,000.00          19,000.00 7% year3            30,000.00         150,000.00           95,000.00                            27,000.00          19,000.00 7% year4            30,000.00         150,000.00                            27,000.00          19,000.00 7% year5         175,000.00                            27,000.00          19,000.00 7% year6         175,000.00 7% risk adjusted year 1 2 3 4-inhouse above average 4-inhouse average cost of capital cost of capital for above average risk outflow 0       (120,000.00)       (500,000.00)      (200,000.00)                       (100,000.00)       (75,000.00) 7% 10% year1 1            28,037.38         113,636.36           56,074.77                            24,545.45          17,757.01 7% 10% year2 2            26,203.16         103,305.79           69,875.10                            22,314.05          16,595.34 7% 10% year3 3            24,488.94         112,697.22           77,548.30                            20,285.50          15,509.66 7% 10% year4 4            22,886.86         102,452.02                          -                              18,441.36          14,495.01 7% 10% year5 5                           -           108,661.23                          -                              16,764.88          13,546.74 7% 10% year6 6                           -              98,782.94                          -                                             -                           -   7% 10% NPV          (18,383.66)         139,535.56             3,498.16                              2,351.24            2,903.75 IRR 0.00% 18.41% 7.89% 10.92% 8.43% with out risk adjusted year 1 2 3 4-inhouse above average 4-inhouse average cost of capital outflow 0       (120,000.00)       (500,000.00)      (200,000.00)                       (100,000.00)       (75,000.00) year1 1            28,037.38         116,822.43           56,074.77                            25,233.64          17,757.01 7% year2 2            26,203.16         109,179.84           69,875.10                            22,314.05          16,595.34 7% year3 3            24,488.94         122,444.68           77,548.30                            20,285.50          15,509.66 7% year4 4            22,886.86         114,434.28                          -                              18,441.36          14,495.01 7% year5 5                           -           124,772.58                          -                              16,764.88          13,546.74 7% year6 6                           -           116,609.89                          -                                             -                           -   7% NPV          (18,383.66)         204,263.70             3,498.16                              3,039.43            2,903.75 IRR 0.00% 18.41% 7.89% 10.92% 8.43%