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analyze the reasons why the short-term project that you have chosen might be ran

ID: 2712169 • Letter: A

Question

analyze the reasons why the short-term project that you have chosen might be ranked higher under the NPV criterion if the cost of capital is high, while the long-term project might be deemed better if the cost of capital is low. Determine whether or not changes in the cost of capital could ever cause a change in the internal rate of return (IRR) ranking of two

take a position for or against TFC’s decision to expand to the West Coast. Provide a rationale for your response in which you cite at least two (2) capital budgeting techniques (e.g., NPV, IRR, Payback Period, etc.) that you used to arrive at your decision.

Explanation / Answer

The cost of capital plays a very key role in capital budgeting decisions.

If the cost of capital is low;the future value of cash flows will be higher and leads to positive NPV.

For example:

Please consider the following

Present value of future cash flows at 11% discount rate is as follows:

Year

Cash flow

Discount rate@11%

Discounted cash flow

0

-18400

                         1.00

          -18,400.00

1

10700

                         0.90

              9,639.63

2

9600

                         0.81

              7,791.36

3

6100

                         0.73

              4,459.71

            21,890.70

Present value of future cash flows at 16% discount rate is as follows:

Year

Cash flow

Discount rate@16%

Discounted cash flow

0

18400

                         1.00

            18,400.00

1

10700

                         0.86

              9,223.40

2

9600

                         0.74

              7,132.80

3

6100

                         0.64

              3,904.00

            20,260.20

Year

Cash flow

Discount rate@11%

Discounted cash flow

0

-18400

                         1.00

          -18,400.00

1

10700

                         0.90

              9,639.63

2

9600

                         0.81

              7,791.36

3

6100

                         0.73

              4,459.71

            21,890.70