Payback method（回收期）是什么_2020年ACCA考試FM知識點
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【內(nèi)容導航】
Payback method（回收期）
【知識點】
Payback method（回收期）
Payback method（回收期）
Definition
Payback method is used as a method for initial screening out projects.
Payback is the time it takes the cash inflows from a capital investment project to equal the cash outflows, usually expressed in years. It is the length of time before the cash inflows from an investment pay back the investment outlay.
Payback is the amount of time it takes for cash inflows = cash outflows.
Payback calculation
(Often examined together with ROCE, and the cash flow is the critical factor)
The calculation steps:
Step 1: Calculate the cumulative value of cash flow at each time point
Step 2: Observe the year in which the cumulative cash flow column changes from negative to positive. Then the integer number of the payback period is that year.
Step 3: Calculate the portion of initial cash expenditures that will be compensated by cash inflows for the following year, that is, divide the remaining uncompensated outflows in step 2 by the total inflows for the following year.
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