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Lecture Survey of Accounting (First edition): Chapter 16 – Kimmel, Weygandt
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Lecture Survey of Accounting (First edition): Chapter 16 – Kimmel, Weygandt
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Chapter 16 - Planning for capital investments. In this chapter students will be able to: Describe capital budgeting inputs and apply the cash payback technique, use the net present value method, identify capital budgeting challenges and refinements, use the internal rate of return method, use the annual rate of return method. | Planning for Capital Investments WILEY Kimmel ● Weygandt Survey of Accounting, First Edition 16 CHAPTER OUTLINE Describe capital budgeting inputs and apply the cash payback technique. 1 LEARNING OBJECTIVES Use the net present value method. 2 Identify capital budgeting challenges and refinements. 3 Use the internal rate of return method. 4 Use the annual rate of return method. 5 Corporate capital budget authorization process: Proposals for projects are requested from departments, plants, and authorized personnel. Proposals are screened by a capital budget committee. Officers determine which projects are worthy of funding. Board of directors approves capital budget. LO 1 LEARNING OBJECTIVE Describe capital budgeting inputs and apply the cash payback technique. 1 For purposes of capital budgeting, estimated cash inflows and outflows are the preferred inputs. Why? Ultimately, the value of all financial investments is determined by the value of cash flows received and paid. CASH FLOW INFORMATION LO 1 Typical cash flows relating to capital budgeting decisions. Cash Outflows Initial investment Repairs and maintenance Increased operating costs Overhaul of equipment Cash Inflows Sale of old equipment Increased cash received from customers Reduced cash outflows related to operating costs Salvage value of equipment ILLUSTRATION 16-2 CASH FLOW INFORMATION LO 1 Capital budgeting decisions depend on: Availability of funds. Relationships among proposed projects. Company’s basic decision-making approach. Risk associated with a particular project. CASH FLOW INFORMATION LO 1 Stewart Shipping Company is considering an investment of $130,000 in new equipment. ILLUSTRATION 16-3 Investment information for Stewart Shipping example ILLUSTRATIVE DATA LO 1 Cash payback period for Stewart is $130,000 ÷ $24,000 = 5.42 years Cash payback technique identifies the time period required to recover the cost of the capital investment from the net annual cash inflow produced by the investment. . | Planning for Capital Investments WILEY Kimmel ● Weygandt Survey of Accounting, First Edition 16 CHAPTER OUTLINE Describe capital budgeting inputs and apply the cash payback technique. 1 LEARNING OBJECTIVES Use the net present value method. 2 Identify capital budgeting challenges and refinements. 3 Use the internal rate of return method. 4 Use the annual rate of return method. 5 Corporate capital budget authorization process: Proposals for projects are requested from departments, plants, and authorized personnel. Proposals are screened by a capital budget committee. Officers determine which projects are worthy of funding. Board of directors approves capital budget. LO 1 LEARNING OBJECTIVE Describe capital budgeting inputs and apply the cash payback technique. 1 For purposes of capital budgeting, estimated cash inflows and outflows are the preferred inputs. Why? Ultimately, the value of all financial investments is determined by the value of cash flows received and paid. CASH FLOW .
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