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The chief operating officer (COO) of a small not-for -profit commuinty hospital

ID: 3143619 • Letter: T

Question

The chief operating officer (COO) of a small not-for -profit commuinty hospital has to maks a recommendaton to the board of trustees on choosing among two project options for an unrestricted gift of $250,000 that has just been received. The board has established a time horizon of 5 years on this project. Interest rate is 6%.

Purchase an upgraded analyzer for the laborstory. Base on forecasts of laboratory utilization, the net cash flow for this project are:

Time            Net cash flow

t + 1            $75,000

t + 2            $75,000

t + 3           $50,000

t + 4           $50,000

t + 5          $50,000

Which investment should the COO recommend and why

Explanation / Answer

Investment - $250,000

Net Present value (NPV) - value at t = 0

NPV of investment : $250,000

NPV of cash flow of time t+1 : $75,000 / (1+0.06)

NPV of cash flow of time t+2 : $75,000 / (1+0.06)2

...

NPV of cash flow of time t+5 : $75,000 / (1+0.06)5

so in total over 5 years, the investment made $315,927 - $250,000 = $65,927.

Which makes this a good investment.

1 $70,755 2 $66,750 3 $62,971 4 $59,407 5 $56,044 total $315,927
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