결과적으로, NPV법이 PI법보다 더욱 우수한 투자평가 방법이라고 할 수 있다.
5. 내부수익률법(internal rateofreturn: IRR)
1) 내부수익률법(IRR)의 의의
내부수익률(IRR)은 투자의 결과 발생하는 현금유입의 현가와 현금유출의 현가를 같아지게 하는 할인율로서 장기 투자안의 평균투자수익률을 의미한다.
In order for me to answer this question, I think that I should know the future cash flows of Goodweek Tires, Inc. for 4 years. So I made the worksheet for future cash flows of company as below.
of the Goodweek Tires, Inc.>
Work Sheet 1. Investment
1. The salvage value of equipment in year 4 is $45,576,000.
Market value - tax rate[market value - book valu
Ⅰ. 서론
투자안의 경제성평가는 예상되는 미래의 현금흐름이 기업의 목표달성에 어느 정도 공헌 하는가를 평가하는 것이다. 투자안의 경제성 평가방법은 전통적 분석방법과 현금흐름할인법으로 구분된다. 전통적분석방법은 화폐의 시간적 가치를 무시한 방법으로 회수기간법과 회계적 이익률법
laundry service, please call for pick-up before 11 a.m. Dry cleaning and laundry will be returned by 8 p.m.
Average daily rate
Room type
Cost ( Including about 10% tax )
Park View
Ocean View
Deluxe Room
420,000
470,000
Executive Room
520,000
570,000
Executive grand room
-
800,000
Family suite
-
1,200,000
Executive suite
-
1,400,000
Presidential suite
-
8,000,000
rategy and the company continues to gain the market’ confidence. Ever since being spun off by LG International, LG Fashion has remained steadfast in its strategy to diversify its apparel portfolio that once focused menswear. As a result, the sales portion of women’ and sportswear has been rising gradually from 27% in 2006 and is expected to climb to 41% in 2010F and 45% in 2011F. In addition,
of airport’s various amenities and services.
The major issue for IIAC at this point would be to generate demand from transferring passengers. The yearly number of transferring passengers of IIAC reached 5 million recently and the rateof transfer had sharp increase with 11.3% averagely every year and is expected to rise to the level of 18%. However, it is well below the rates of competitors,
of publicly traded companies in the fast food industry
Highest Profit Margin in fast food industry
= Provision for doubtful accounts
Reflecting the company’s “Credit ratings”
XA increase A/R (net) decrease Assets decrease Debt ratio increase / Current ratio decrease
Frequently used method for “window dressing settlement”
On average companies’ A/R t
of the following proposed changes have on wage inequality?
a. Indexing the minimum wage to inflation.
b. Increasing the benefit level paid to welfare recipients,
c. Increasing wage subsidies paid to firms that hire low-skill workers.
d. An increase in border enforcement, reducing the number of illegal immigrants entering the country.
a. 최저임금이 상승하면 상대적으로 고임
rate was increased 7.53% from 23.1% in 2008 to 30.53% in 2009.
그림 inventory turnover ratio
2.1.5 R.O.A. (Return on assets)
R.O.A. (Return on assets) = Net income / total asset
An indicator of how profitable a company is relative to its total assets. ROA gives an idea as to how efficient management is at using its assets to generate earnings. Calculated by dividing a compa
of sovereign ratings and the degree of development in the financial sector and capital markets.
3.External Debt Management in Korea
1)History of external debt management in Korea
Ⅰ. 1960-70: Korea has a reputation for being one of the fastest developing countries in the world, experiencing rapid growth since 1963. Real GNP grew at an average annual rateof 9.0 percent between 1963-93.