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Compute the following FCF forecasts(in $s) Year Project A Project B Project C 0

ID: 2773140 • Letter: C

Question

Compute the following FCF forecasts(in $s)

Year Project A Project B Project C

0 (5,000) (5,000) (5,000)

1 2,000 2,000 0

2 2,000 2,000 4,000

3 2,000 2,000 2,000

4 2,000

5 2,000

6 2,000

1. Compute the payback for each project.

2. Compare the payback for Project A with the payback of Project B.

3. Compare the payback for Project B with the payback of Project C.

4. Compare the payback for Project A with the payback of Project C.

5. According to the payback decision rule, which project(s) is acceptable? Why?

6. What disadvantages of using payback as a capital budgeting metric do the above comparisons illustrate?

Explanation / Answer

per the rule, I can answer first four parts only.

1)

Payback period is the period of time a project takes to recover its initial investment.

We need to prepare a cumulative cash flow table to calculate payback period.

Year

Proj A CF

cumulative cash flow A

Proj B CF

cumulative cash flow B

Proj C CF

cumulative cash flow C

0

-5000

-5000

-5000

-5000

-5000

-5000

1

2000

-3000

2000

-3000

0

-5000

2

2000

-1000

2000

-1000

4000

-1000

3

2000

1000

2000

1000

2000

1000

4

2000

3000

5

2000

5000

6

2000

7000

Project A

PBP= last year of negative CF + CF required in the first positive CF year / CF

                = 2 + 1000/2000

                =2.5 years

Project B

PBP = 2 +1000/2000

        = 2.5 years

Project C

PBP = 2 +1000/2000

        = 2.5 years

2) Both project A and project B has equal payback period.

3) Both project B and project C has equal payback period.

4) Both project A and project C has equal payback period.

Year

Proj A CF

cumulative cash flow A

Proj B CF

cumulative cash flow B

Proj C CF

cumulative cash flow C

0

-5000

-5000

-5000

-5000

-5000

-5000

1

2000

-3000

2000

-3000

0

-5000

2

2000

-1000

2000

-1000

4000

-1000

3

2000

1000

2000

1000

2000

1000

4

2000

3000

5

2000

5000

6

2000

7000

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