ACCA考试《F9财务管理》讲义辅导
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回收期法
Payback method
Super Model Cost
￡500,000
Year
Cash inflows
Accumulated Cash inflows
1
250,000
250,000
2
100,000
350,000
3
100,000
450,000
4
50,000
500,000
Payback Period
= 4 years
Deluxe Model
Cost
￡800,000
Year
Cash inflows
Accumulated Cash inflows
1
150,000
150,000
2
200,000
350,000
3
250,000
600,000
4
100,000
700,000
5
100,000
800,000
Payback
= 5 years
By comparing four years for the super model with five years for the deluxe model, one would recommend AICO Plc to buy the former, as its payback period is shorter than the latter.
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