A0.

Basic Data
Description
Working days (days /year)
Effective working days (days /years)
Production volume (dozens)
The amount of defects (dozens)
The amount of sales (dozens)
Total sales ($/year)
Commission fee (10%)
Net sales
Repair & maintenance cost ($/year)
Material costs
Labor costs
Energy costs
Depreciation charge ($/year)

Year
1
300
270
2,700
135
2,565
21,803
2,180
19,622
3,750
5,265
2,194
1,316
4,400

2
300
270
2,925
146.25
2,779
23,619
2,362
21,257
3,750
5,704
2,377
1,426
4,400

A1. Profit and Loss Account

Year
Description

1. Net sales ($)

19,622

21,257

2. Costs of production ($)

Material costs
Labor costs
Energy costs
Repair & maintenance
Depreciation charge
General & adm expences
Total production cost
3. Gross profit ($)
4. Income tax 20 %
5. Net profit ($)

5,265
2,194
1,316
3,750
4,400
1500
18,425
1,197
239.45
958

5,704
2,377
1,426
3,750
4,400
1500
19,156
2,101
420.2375
1,681

A4. Internal Rate of Return

Year
0
1

Capital Outlay
($)

Cash Proceed
($)

2
3
4
5
5
Total

A2. Cashflow Project

Year
3
300
270
3150
157.5
2,993
25,436
2,544
22,893
3,750
6,143
2,559
1,536
4,400

Description
4
300
270
3195
159.75
3,035
25,800
2,580
23,220
3,750
6,230
2,596
1,558
4,400

5
300
270
3240
162
3,078
26,163
2,616
23,547
3,750
6,318
2,633
1,580
4,400

1. Initial cash ($)

2. Cash in ($)
. Net sales
. Share
. Other
Total cash in
3. Cash out ($)
Machinery purchase
Materials
Labor
Energy
Repair & maintenance
General & adm exp.
Income tax payment
Total cash out
4. Balance ($)

Year

A3. Net Present Va

22,889

23,220

23,547

Year

6,143
2,559
1,536
3,750
4,400
1500
19,888
3,002
600
2,402

6,230
2,596
1,558
3,750
4,400
1500
20,034
3,186
637
2,549

6,318
2,633
1,580
3,750
4,400
1500
20,180
3,367
673
2,694

0
1
2
3
4
5
Total

A5. Productivity of C
Net Cash
($)

Present Value at
15 %

Present Value at
12%

Description
Output ($)
Input ($)

 Material
Labor
Energy
General & adm costs
Maintenance & repair
Depreciation charge
Total input
Productivity Measurement
1. Total Productivity ($/$)
Total Productivity Index
2. Produtivity of Capital ($/$)
Index of Productivity of Capital

low Projection
0

2,000

2,000

7,358

13,439

25,000
27,000

19,622
21,622

21,257

22,889

28,615

36,328

25,000
25,000

5,265
2,194
1,316
3,750
1500
239.45
14,264

5,704
2,377
1,426
3,750
1500
420.2375
15,176

6,143
2,559
1,536
3,750
1500
600
16,088

2,000

7,358

13,439

20,240

Present Value (NPV)

Capital Outlay

Cash Proceed
($)

Net Cash

Present Value at 12
%

($)
25,000
14,264
15,176
16,088
16,271
16,453

0
5,358
6,081
6,802
6,949
7,094

($)
2,000
7,358
13,439
20,240
27,189
34,283

103,252

32,283

104,509

70,422

2
21,257

Year
3
22,889

4
23,220

2000
6569
10713
14407
17279
19453

uctivity of Capital
1
19,622

5,265
2,194
1,316
1500
3,750
4,400
18,425

5,704
2,377
1,426
1500
3,750
4,400
19,156

6,143
2,559
1,536
1500
3,750
4,400
19,888

6,230
2,596
1,558
1500
3,750
4,400
20,034

1.06

1.11

1.15

1.16

1.49

1.62

1.74

1.77

20,240

27,189

23,220

23,547

43,460

50,736

6,230
2,596
1,558
3,750
1500
637
16,271

6,318
2,633
1,580
3,750
1500
673
16,453

27,189

34,283

0.12

Present Value at

df 12 %

15%
2000
6398
10162
13308
15545
17045

12
15
3

df 15 %

1
0.892857143
0.797193878
0.711780248
0.635518078
0.567426856

irr

64,458

5
23,547

$43,464.21

$35,965.22

45,422

39,458

1.0000
0.8696
0.7561
0.6575
0.5718
0.4972

6,318
2,633
1,580
1500
3,750
4,400
20,180

1.17
1.79

0.15

5,963
11.81
35.43
47.43

A0. Basic Data

Description
Working days (days /year)
Effective working days (days /years)
Production volume (dozens)
The amount of defects (dozens)
The amount of sales (dozens)
Total sales ($/year)
Commission fee (10%)
Net sales
Repair & maintenance cost ($/year)
Material costs
Labor costs
Energy costs
Depreciation charge ($/year)

0.06

Year
1
300
282
2700
81
2619
22262
2226
20036
1000
5265
2194
1316
4400

2
300
285
2925
59
2867
24365
2437
21928
1000
5704
2377
1426
4400

A1. Profit and Loss Account

Year
Description

1. Net sales ($)

20,036

21,928

2. Costs of production ($)

Material costs
Labor costs
Energy costs
Repair & maintenance
Depreciation charge
General & adm expences
Total production cost
3. Gross profit ($)
4. Income tax 20 %
5. Net profit ($)

5,265
2,194
1,316
1,000
4,400
1500
15,675
4,361
872
3,489

5,704
2,377
1,426
1,000
4,400
1500
16,406
5,522
1104
4,417

A4. Internal Rate of Return

Year
0
1

Capital Outlay
($)

Cash Proceed
($)

2
3
4
5
5
Total

A2. Cashflow Project

Year
3
300
288
3150
32
3119
26507
2651
23856
1000
6143
2559
1536
4400

Description
4
300
288
3195
32
3163
26886
2689
24197
1000
6230
2596
1558
4400

5
300
288
3240
32
3208
27265
2726
24539
1000
6318
2633
1580
4400

1. Initial cash ($)

2. Cash in ($)
. Net sales
. Share
. Other
Total cash in
3. Cash out ($)
Machinery purchase
Materials
Labor
Energy
Repair & maintenance
General & adm exp.
Income tax payment
Total cash out
4. Balance ($)

Year

A3. Net Present Va

22,889

24,197

24,539

Year

6,143
2,559
1,536
1,000
4,400
1500
17,138
5,752
1150
4,601

6,230
2,596
1,558
1,000
4,400
1500
17,284
6,913
1383
5,531

6,318
2,633
1,580
1,000
4,400
1500
17,430
7,109
1422
5,687

0
1
2
3
4
5
Total

A5. Productivity of C
Net Cash
($)

Present Value at
15 %

Present Value at
12%

Description
Output ($)
Input ($)

 Material
Labor
Energy
General & adm costs
Maintenance & repair
Depreciation charge
Total input
Productivity Measurement
1. Total Productivity ($/$)
Total Productivity Index
2. Produtivity of Capital ($/$)
Index of Productivity of Capital

low Projection
0

2,000

2,000

9,889

18,706

25,000
27,000

20,036
22,036

21,928

22,889

31,817

41,595

25,000
25,000

5,265
2,194
1,316
1,000
1500
872.2
12,147

5,704
2,377
1,426
1,000
1500
1104.35
13,111

6,143
2,559
1,536
1,000
1500
1150.3
13,888

2,000

9,889

18,706

27,707

Present Value (NPV)

Capital Outlay

Cash Proceed
($)

Net Cash

Present Value at 12
%

($)
25,000
12,147
13,111
13,888
14,266
14,452

0
7,889
8,817
9,001
9,931
10,087

($)
2,000
9,889
18,706
27,707
37,638
47,725

92,864

45,725

143,666

96,464

2
21,928

Year
3
22,889

4
24,197

2000
8829
14912
19722
23920
27081

uctivity of Capital
1
20,036

5,265
2,194
1,316
1500
1,000
4,400
15,675

5,704
2,377
1,426
1500
1,000
4,400
16,406

6,143
2,559
1,536
1500
1,000
4,400
17,138

6,230
2,596
1,558
1500
1,000
4,400
17,284

1.278

1.337

1.336

1.400

1.93

2.11

2.20

2.33

27,707

37,638

24,197

24,539

51,904

62,177

6,230
2,596
1,558
1,000
1500
1382.65
14,266

6,318
2,633
1,580
1,000
1500
1421.8
14,452

37,638

47,725

8,775

9,506

10,238

0.12

Present Value at

df 12 %

15%
2000
8599
14145
18218
21520
23728

12
15
3

df 15 %

1
0.892857143
0.797193878
0.711780248
0.635518078
0.567426856

1.0000
0.8696
0.7561
0.6575
0.5718
0.4972

irr

88,209
$59,264.68

$48,914.98
47.06

71,464

5
24,539

63,209

6,318
2,633
1,580
1500
1,000
4,400
17,430

1.408
2.36

10,384

0.15

8,254
11.69
35.06

10,530

Bo : Basic Data
Description

Year
1

Year
3

Working days (days /year)

Effective working days (days /years)
Production volume (dozens)
The amount of defects (dozens)
The amount of sales (dozens)
Total sales ($/year)
Commission fee (10%)
Net sales
Repair & maintenance cost ($/year)
Material
Labor
Energy
Depreciation charge ($/year)

B1. Profit and Loss Account

Description

1. Net sales ($)

2. Costs of production ($)
Materials
Labor
Energy
Repair & maintenance
Depreciation charge
General & adm expences
Total production cost
3. Gross profit ($)
4. Income tax 20 %
5. Net profit ($)

B2. Cashflow Projection

Description

1. Initial cash ($)

2. Cash in ($)

Net sales
Share
Other
Total cash in

3. Cash out ($)

Machinery purchase
Materials, labor etc
Repair & maintenance
General & adm exp.
Income tax payment
Total cash out
4. Balance ($)

B3. Net Present Value (NPV)

Year

Capital Outlay
($)

Cash
Proceed
($)

Present
Net Cash
Value
($)
at

Remark

0
1
2
3
4
5
5
Total

B4. Internal Rate of Return (IRR)

Year

Capital Outlay
($)

Cash
Proceed
($)

Net Cash
($)

0
1

Present Present
Value
Value
at 15
at 12
%
%

2
3
4
5
5
Total

B5. Productivity of Capital

Year

Description
1
Output ($)
Input ($)
Material
Labor
5

Energy

 General &
adm costs
Maintenance
& repair
Depreciation
charge
Total Input
Productivity
Measurements
1. Total
Productivity ($/$)
Total
productivity Index
2. Productivity of
Capital ($/$)
Index of
Productivity of
Capital

100000000 100000000
30000000 27272727
30000000 24793388
30000000 22539444
30000000 20490404
30000000 18627640
0.1

0
1
1
0.9091
2
0.8264
3
0.7513
4
0.6830
5
0.6209
6 0.5644739