ملخص لشابتر 4 بالتمويل شرح د/ سحر مهران

[L.i.b]

1) NPV = ∑(cf×pv)-ico

project A
5000×.8772=4386
4000×.7695=3078
3000×.6750=2025
4386+3078+2025= 9489
NPV=9489-9000=489

project B
cf= 5000 ,, ico=12000
5000×2.32-12000= .392

2)PI
project A
=9489÷9000×100%= 1.05%
project B
11608÷12000×100%=0.967%

3) IRR
project A

between 15% -20%
project B
pv= ico÷cf
=12000÷5000 =2.4
I= 12% , irr=12%