Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Wong Ho runs a small factory and is thinking about replacing a machine that breaks down often.
(a)[4]

Distinguish how the payback method of investment appraisal differs from the net present value method.

(b)[1]

Calculate the estimated net present value for the replacement machine.

(c(i))[5]

Calculate the net cash flow in each of years 1 to 5 for the replacement machine.

(c(ii))[2]

Calculate how long the replacement machine takes to pay back.

(c(iii))[8]

Calculate how many units Wong Ho expects the replacement machine to produce in each year.

(d)[5]

Recommend whether Wong Ho should buy the replacement machine, and justify your decision.

Worked solution & mark scheme

This 25-mark question has a full step-by-step worked solution and mark scheme. One marking point: Payback ignores time value, whereas NPV takes it into account

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