[問題] 成管會-資本預算
看板Accounting (會計)作者littleget (@@@@@@@@@@@@@@@@@@@@@@@)時間16年前 (2010/02/18 21:43)推噓0(0推 0噓 0→)留言0則, 0人參與討論串1/4 (看更多)
麻煩高手幫我解決這題~關於NPV..thx
Marine Corp. is considering the purchase of a new computer to further automate
its accounting system.
Management has been considering several alternative systems including a model
labeled the P25.
The supplier of the P25 has submitted a quote to the company of $7,500
for the equipment plus $8,400 for software.
Assume (lie equipment can be depreciated for tax over 3 years as follows:
Year 1:$2,500; Year 2:$2,500;Year 3:$2,500.
The software can be written off immediately for tax purpose.
The company expects to use the new machine for 4 years.
The market for used computer system is such that Marine would realize $1,000
for the equipment at the end of 4 years.
The software would have no salvage value at that time,
Marine management believes that introduction of the computer system will
enable the company to dispose of its existing accounting equipment.
The existing system has a book value of $200 and can be sold for $100.
Management believes that it will realize improvements in operations from
the new computer system that will be worth $8,000 per year before taxes,
Marine uses a 10% discount rate for this investment and
has a marginal income tax rate of 45%
Compute NPV of investing P25.
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