Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Alexander is planning to launch a new project that will make either Product X or Product Y. Producing either product will need an extra capital cost of $50000. Each product is forecast to run for 4 years.
(a)[8]

Calculate the net cash flow in each year, and overall, for Product X.

(b)[7]

Calculate Product X’s net present value.

(c)[2]

Advise Alexander which product he ought to make if he is relying only on net present value. Justify your answer.

(d)[2]

State one benefit and one drawback of using net present value for investment appraisal.

(e)[3]

Explain why Alexander might or might not decide to use the payback method of investment appraisal.

(f)[3]

State three non-financial factors that Alexander should take into account when deciding between Product X and Product Y.

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