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consider the following three projects. All three have an initial investment of $

ID: 2398209 • Letter: C

Question

consider the following three projects. All three have an initial investment of $300,000

Net Cash Inflows

Project L

Project M

Project N

Year

Annual

Accumulated

Annual

Accumulated

Annual

Accumulated

1

$75,000

$75,000

$25,000

$25,000

$150,000

$150,000

2

75,000

150,000

75,000

100,000

150,000

300,000

3

75,000

225,000

200,000

300,000

4

75,000

300,000

250,000

550,000

5

75,000

375,000

350,000

900,000

6

75,000

450,000

7

75,000

525,000

8

75,000

600,000

Required

1.

Determine the payback period of each project. Rank the projects from most desirable to least desirable based on payback.

2.

Are there other factors that should be considered in addition to the payback? period?

Net Cash Inflows

Project L

Project M

Project N

Year

Annual

Accumulated

Annual

Accumulated

Annual

Accumulated

1

$75,000

$75,000

$25,000

$25,000

$150,000

$150,000

2

75,000

150,000

75,000

100,000

150,000

300,000

3

75,000

225,000

200,000

300,000

4

75,000

300,000

250,000

550,000

5

75,000

375,000

350,000

900,000

6

75,000

450,000

7

75,000

525,000

8

75,000

600,000

Explanation / Answer

Answer 1

Note : Payback period the total time in which the cost of investment is expected to get recovered. Thus in the given question, the years at which accumulated net cash flow equals the initial investment of $300,000 is the payback period for the project From the above mentioned table we get the Payback period as - 4 years for Project L ,3 years for Project M , 2 years for Project N.

The most desirable project is one which have minimum Payback period & least desirable project is one which have maximum Payback period.

Table showing ranking for the projects from most desirable to least desirable based on payback

Answer 2

Factors that should be considered in addition to the payback? period

Projects Payback period Rank Project N 2 years 1 Project M 3 years 2 Project L 4 years 3