COST OF CAPITAL _-hurdle rate, requted rate of retum, |Ocretiors kd Omak rate, tc en Iial- ym (1-18) Ugh 100 pa creui| = R cap | 2YM isnotgwen: OdPor wer Ting Zeteest/-disclamee — Teuuane, Gal ce #¢ (Precedsx0%e) 4a x40) Pe Divtends B46 Pel - Tnketst fret yr Net Pr * piteonee a et Ce *h WEGHTED ERAGE Cast OF CIAL e-g fi Debt. Tonge frott x (e-DPR)] (RE tio Qoroatings /Mix% ay Table; : "a oy CA INL Reger, cast of Capital Meigted St CAPITAL BUDGETING QNET twesMENT @NET RETURNS 4 @sr OF QUIROS Piece whiais ptked: Oimtiol cash outlay TW osm. Oe 8 2 worung capital eq @)foceeds (eani=(2J] Sor s GV of existing ple Ouse ely) oe ide, asset net of tas EVAWATING CAPITAL MNESTMENT PROT Or: NO THE VALUE bus tOERED Seer eka #X ‘ anny Ae est Farad pack |= Ver cast’ of Ttjalw i OS Tasaungs,NG_¥% ve ferucl NCL — mt = evoge annal Mi ee ie \mvestinent, (ener raved, Of Computation WRCONSIDERS TW OF HONEY ONT PRESENT VAWE. -aatatng gescartt tetum er asl (aot 0) index) op aa IG WA, Yet Sema» Ad of! Whermn-» Avi Ni pain QTUTERWAL RATE. OF RETURN /OCFRR ste eum PIF for | _ Net Cost of Inestment *emen: rar = ———+———__ Geompute NPV King Py orl. kes etaanwfous aerate. Corh-How we ertn Inepaatin: [let x= IRR Heeger foie iN 70) % Of LD) ave weer lover fate, NPY /AD : BUL is twice ef peiad ee © eripack RereROAL <> oynctant nous Pa va [tm Tn 6 oscounmep MNBACK -rsamer wth PaybOu: feria bc wer use, NPV STMTEMENTS ANALYSIS ty> CHE Mn ARONTAL, by FINANCIA Hol Asset ——- Curent Sales ANAUSIS [Tp > ra & fequued t nA AS OR [eral] = Dr): eeny in Udbd~y hou “Eales Comatose in FE) » patcotec x paare reRATIO ANALISIS, CAPT | CTRUCTURE 3 : Wal Debt to _ Rial liao eC ee ‘Dol Asset UGIDITY RATIOS Ne wg] = il Chai Caren > Oh [Reid ]> CoNUMCHAR mpl Rato | CL | test OL SOUENCY RATIOS = ACTNNTY RATIOS, cece Timer tnieed]. Cl WATE ce ae has al | ae bel nee 0 sai re F Rooses * Janus 9 {OC DD+910 eee fre, yoo, Prob. [eee = oc - DIP RETURN ANALYSIS PROFIRBIUTY RATIOS FOR = ta REF Ni [EAG> N\-Pet-Oiv Mrerage, £ of os Thal se pial qui WaRKeT RATIOS I Ms, ice Exarg] = i "ati Eps [Uwidadied - Pvt, ia roe Wy Fra, [duce WORKING CAPITAL MANAGEMENT oe jpumal Gn j= /270 5 [aanyng! ND za Praca Gaal os Pha Average, Cash | = OCB | OUst OF 2 oftrausacx ae wt yolne | 2 | Sotversion) Wonsac cast olen 00°ne sromig od it. wins Wor-ninyMe FOP) = oa 1g} Foa Tok eat (ie TORFGOIIG DICCOUMT ON PURCHASES = tee (D 2 = Moxy Are usage = Wo-m 1 cred G cet doa pad Costar BANk LOMS potas ‘ueth compencating balance, [Pees | np eel a ee % TRANSFER eo SEOENMED ucowe SATEMEMT RESIDUAL INCOME Ses “ Ol Required incomes es! Varuc Gs) eq. Woome’= OPEassels x Minimum FOLxHR ws lectin GD ECOROWC \AJE ADDED ore Oteer tax [lariat a1) sur] pe iowaes 1c) RsATORD pare ba « [ax] = [tN ‘ ves: tncant DRC GE) feline Soles etn Ered bong Soles Med Oe dssds ‘Mocs i 3S recut: aMNTR] = Gxt fay okie Pore wh (Olen UM: | MiNIMOWTD) = Addit outaycom4 lost Cw PERFORMING MEASURES ae ©; et : [evejopeMET wa dog Naat |e cette, CD [Dc th¥crena) > YR _NA Her] Tau find oe v tSRELEVANT COSTING MAKE OR Buy cert (REREET QerOMAKE —eL_D_ BY een een be oma ene i warot | NabiOlsHonding — Thcremera fost ww “cidade Fe [7 =] “opportunity Cost CONTIMUE. SHUTDOWN, ECT COMBALATION use, segment, info Ietolement. Sdling fncey SEW PROCESS FURTHER ec Rerene ‘spare prxesing x OM cay less? Rev Sof 9 Nice Ts Adkitional foenue = eSB No otans less: Cost oF OF GD Hi cons teaser y, Jheremental ferenue, m PACDUCT COSTING A ey, Ol PaSenooig sac oe YY PIS = Increase, = AC ZNO WH ¢ ri x tess Tomae 2 hee HY es x ¢4 VSAE FFOH| = FivelOH/ Gudopid Units oye x A nfo )* Auverioy x fFOH SCO, SRE MAT Peano 29 Inv we AC income, i fos: woe . tL hddified = Cone srosGd wane tesisates 4) Anu 9 Gorda sien fuiw # Ce eee less: BE Oo (ess 07 GD Ce HCL Ol male OlleCVP ANALYSIS CONTRIBUTION MARoIN sar four Ae, Pars Sales -VC [PRR a Oot SE CMR CM /sales {Soles J. Fe+ OP - FC+ OP Gana 2 “oH = ACM/ ASP a0? on Mertax /oo-x Nil Sates-yo=CM-Fe, et Bs =a = FC-Cnti [MAtoul OF SHrETY Target Felt) Ga_tpR win alu /eR | (sl Sales BEPsats DEREE. OF OPERATING CBIERAGE. = Grott /CM Ratio [DOI= cM Pont vetbe tox [ls Aatgl= Ms /sales = Wits Rato =Froht ato! CMfato fm soles empl |B vite tabe | =(00-BEP Ratio = INDIFFERENCE PONT E Menatie : Unicryouontap-re [PRE CARS WSR mtemobe, 3% (tue ve esGuanty He GIP GRAPH fests Saues MIX, ac * aa a ei =a| Seeecicanoal OF cost i | Wri MEMO) LEAST == { _ Highest Covest Oost a esc) eee cee {eal Highest -lovest Ackity — net -CAny? i | CoRREATIN ANALYSIS corgeuenmal = 1 —7coses® ore feretiier Zovwes —— (DERRCEN OF DERRUNIETION i é . ne 0 Co Ning Son prog CHP! cad STANDARD COSTING VRALA@LE, « 4-WRY a. [ N Ay ag 7 wine fake 20h ANLSR “7 ee te gaat coxno SH XS| comtOL, iS sc Gy Rote, Fived Steading Actual 7] Fited Spendieg ooo Budgets jorionee, al J volume, ¥ ECONOMICS wicRD Gas. AD. | wees some AP aes. | ve ey