P10-10

A&B
NPV A&B
*ROBOT LINE A Initial Investment € (850,000.00) *ROBOT LINE B
YEAR CF PVIF PV OF CF YEAR
1 € 150,000.00 (1+15%) € 130,434.78 1
2 € 150,000.00 (1+15%)^2 € 113,421.55 2
3 € 150,000.00 (1+15%)^3 € 98,627.43 3
4 € 150,000.00 (1+15%)^4 € 85,762.99 4
5 € 150,000.00 (1+15%)^5 € 74,576.51 5
6 € 150,000.00 (1+15%)^6 € 64,849.14 6
7 € 150,000.00 (1+15%)^7 € 56,390.55 7
8 € 150,000.00 (1+15%)^8 € 49,035.27 8
total pv of cf € 673,098.22
Initial Investment € (850,000.00)
NPV € (176,901.78) REJECT
A&B
*ROBOT LINE C Initial Investment € (1,500,000.00)
YEAR CF PVIF PV OF CF C.
1 € 800,000.00 (1+15%) € 695,652.17
2 € 300,000.00 (1+15%)^2 € 226,843.10
3 € 200,000.00 (1+15%)^3 € 131,503.25
4 € 200,000.00 (1+15%)^4 € 114,350.65
5 € 200,000.00 (1+15%)^5 € 99,435.35
6 € 300,000.00 (1+15%)^6 € 129,698.28 D.
7 € 400,000.00 (1+15%)^7 € 150,374.82
8 € 500,000.00 (1+15%)^8 € 163,450.89
total pv of cf € 1,711,308.51
Initial Investment € (1,500,000.00)
NPV € 211,308.51 ACCEPT
ROBOT LINE B Initial Investment € (600,000.00)
CF PVIF PV OF CF
€ 120,000.00 (1+15%) € 104,347.83
€ 140,000.00 (1+15%)^2 € 105,860.11
€ 160,000.00 (1+15%)^3 € 105,202.60
€ 180,000.00 (1+15%)^4 € 102,915.58
€ 200,000.00 (1+15%)^5 € 99,435.35
€ 250,000.00 (1+15%)^6 € 108,081.90
- - -
- - -
total pv of cf € 625,843.37
Initial Investment € (600,000.00)
NPV € 25,843.37 ACCEPT

RANKING USING NPV AS CRITERIA

RANK PRESS NPV
1 C € 211,308.51
2 B € 25,843.37
3 A € (176,901.78)

PROFITABILITY INDEX E. RANK

PRESS A € 673,098.22 /850000 0.79 3
PRESS B € 625,843.37 /600000 1.04 2
PRESS C € 1,711,308.51 /1500000 1.14 1
P10-21
A. B.
PAYBACK PERIOD A 150000 INITIAL INVESTMENT A
YEAR CF ACCUMULATED YEAR CF
1 $ 45,000.00 $ 45,000.00 0 $ (150,000.00)
2 $ 45,000.00 $ 90,000.00 SELISIH 1 $ 45,000.00
3 $ 45,000.00 $ 135,000.00 $ 15,000.00 2 $ 45,000.00
4 $ 45,000.00 $ 180,000.00 3 $ 45,000.00
5 $ 45,000.00 $ 225,000.00 4 $ 45,000.00
6 $ 45,000.00 $ 270,000.00 5 $ 45,000.00
6 $ 45,000.00
PP= 3 tahun + (15000/45000x12 bulan)
3 tahun 4 bulan

PAYBACK PERIOD B 150000

YEAR CF ACCUMULATED INITIAL INVESTMENT B
1 $ 75,000.00 $ 75,000.00 selisih YEAR CF
2 $ 60,000.00 $ 135,000.00 $ 15,000.00 0 $ (150,000.00)
3 $ 30,000.00 $ 165,000.00 1 $ 75,000.00
4 $ 30,000.00 $ 195,000.00 2 $ 60,000.00
5 $ 30,000.00 $ 225,000.00 3 $ 30,000.00
6 $ 30,000.00 $ 255,000.00 4 $ 30,000.00
5 $ 30,000.00
PP= 2 tahun + (15000/30000x12 bulan) 6 $ 30,000.00
3 tahun 6 bulan

D. IRR A 20%
IRR B 23%
 C.
INITIAL INVESTMENT A $ 150,000.00 INITIAL INVESTMENT A
PVIF PV OF CF YEAR CF
1 $ 45,000.00
(1+9%) $ 41,284.40 2 $ 45,000.00
(1+9%)^2 $ 37,875.60 3 $ 45,000.00
(1+9%)^3 $ 34,748.26 4 $ 45,000.00
(1+9%)^4 $ 31,879.13 5 $ 45,000.00
(1+9%)^5 $ 29,246.91 6 $ 45,000.00
(1+9%)^6 $ 26,832.03
TOTAL PV OF CF $ 201,866.33
INITIAL INVESTMENT $ 150,000.00
NPV $ 51,866.33
INITIAL INVESTMENT B
INITIAL INVESTMENT B $ 150,000.00 YEAR CF
PVIF PV OF CF 1 $ 75,000.00
2 $ 60,000.00
(1+9%) $ 68,807.34 3 $ 30,000.00
(1+9%)^2 $ 50,500.80 4 $ 30,000.00
(1+9%)^3 $ 23,165.50 5 $ 30,000.00
(1+9%)^4 $ 21,252.76 6 $ 30,000.00
(1+9%)^5 $ 19,497.94
(1+9%)^6 $ 17,888.02
TOTAL PV OF CF $ 201,112.36
INITIAL INVESTMENT $ 150,000.00
NPV $ 51,112.36

E. RANK 2
RANK1
INITIAL INVESTMENT A $ 150,000.00
PVIF PV OF CF
1 $ 45,000.00
1 $ 45,000.00
1 $ 45,000.00
1 $ 45,000.00
1 $ 45,000.00
1 $ 45,000.00
TOTAL PV OF CF $ 270,000.00
INITIAL INVESTMENT $ 150,000.00
NPV $ 120,000.00

INITIAL INVESTMENT B $ 150,000.00

PVIF PV OF CF
1 $ 75,000.00
1 $ 60,000.00
1 $ 30,000.00
1 $ 30,000.00
1 $ 30,000.00
1 $ 30,000.00
TOTAL PV OF CF $ 255,000.00
INITIAL INVESTMENT $ 150,000.00
NPV $ 105,000.00