Doanh thu

Sn lng sn xut nm (tn)

Gi bn tn
Thu li tc
T sut chit khu tnh NPV

115,000
$3.25

40%
10%

Nm d n
Sn lng tiu th (tn)
Doanh thu (triu ng)
Chi ph
Chi ph c nh
Chi ph bin i (60% DT)
Tng chi ph

Mc u t v vn u t d n
thit b cn thit
chi ph vn ti lp t
Vn u t thit b
Tng ti sn lu ng
Tng n phi tr
Tng vn u t

Khu hao
$150,000.00
$35,000.00
$185,000.00
$35,000.00
$15,000.00
$235,000.00

T l khu hao
Khu hao thit b
Gi tr cn li
Gi th trng
Tm chn thu
Li nhun
Doanh thu
Chi ph
Li nhun trc thu
Thu li tc (40%)
Li nhun sau thu
DNG TIN
Vn u t
Dng tin ra
Dng tin t HKD
Khu hao
Thu thanh l v phn cha KH
Dng tin vo
Dng tin thun

NPV (10 %, 3 nm)

IRR
v d n u t to ra dng tin thun u nn
thi gian hon vn = vn u t/thu nhp hng

Nm 1

Nm 2
115000

115000

115000

373,750

373,750

373,750

70,000
224,250
294,250

Nm 2
70,000
224,250
294,250

Nm 3
70,000
224,250
294,250

61,050
123,950

Nm 1
45%
55,778
68,173

Nm 2
15%
10,226
57,947

373,750
294,250
79,500
31,800
47,700

Nm 2
373,750
294,250
79,500
31,800
47,700

Nm 3
373,750
294,250
79,500
31,800
47,700

Nm 1

Nm 2

Nm 1

Nm 0
33%

Nm 1

Nm 0
$235,000.00
235000

phn cha KH
61050

Nm 3

0
47,700
10,226

103,478

57,926

Nm 3

0
47,700
61,050
4,056
15,000
103477.5 57925.88 66756.26

(173,950)

0
47,700
55,778

Nm 3
7%
4,056
53,890
15,000
15,556

66,756

18,148 Chp nhn d n khi NPV dng. y l trng hp li nhun d cc dng tin ca d n u
16.41% > r =10% chp nhn d n do t sut sinh li cao hn so vi li sut chit khu

o ra dng tin thun u nn

n = vn u t/thu nhp hng nm

5 nm

ng tin ca d n u t cao hn chi ph vn.