Question

Инвестиционные расходы фирмы на приобретение компьютерной системы составят 4 тыс. руб. Срок службы ее 3 года. Фирма рассчитывает получить чистый доход от ее эксплуатации в 1-й год – 1000 руб., во 2-й год – 2000 руб., в 3-й год – 3000 руб. ставка ссудного процента = 14%. Стоит ли фирме приобретать компьютерную систему в данных условиях?

Answer 1

4 000*(14*%*3)= 5680 тыс руб доход от компов 1000+2000+3000=6000 тыс руб Фирме есть смысл приобретать систему, так как она приносит больше дохода чем фирма понесёт расходов

Answer 2

Calculation of Net Present Value (NPV)

To determine whether the firm should acquire the computer system, we need to calculate the Net Present Value (NPV) of the investment. NPV is a financial metric that takes into account the time value of money and helps assess the profitability of an investment.

The formula to calculate NPV is as follows:

NPV = (Cash Flow Year 1 / (1 + r)^1) + (Cash Flow Year 2 / (1 + r)^2) + (Cash Flow Year 3 / (1 + r)^3) - Initial Investment

Where: - Cash Flow Year 1 = Net income in the first year - Cash Flow Year 2 = Net income in the second year - Cash Flow Year 3 = Net income in the third year - r = Discount rate (in this case, the interest rate of 14%) - Initial Investment = Cost of acquiring the computer system

Let's calculate the NPV based on the given information.

Calculation:

The investment cost for acquiring the computer system is 4,000 rubles, and the net income from its operation is as follows: - Year 1: 1,000 rubles - Year 2: 2,000 rubles - Year 3: 3,000 rubles

The discount rate (interest rate) is 14%.

Using the NPV formula, we can calculate the NPV as follows:

NPV = (1,000 / (1 + 0.14)^1) + (2,000 / (1 + 0.14)^2) + (3,000 / (1 + 0.14)^3) - 4,000

Calculating the values:

NPV = (1,000 / 1.14) + (2,000 / 1.2996) + (3,000 / 1.48024) - 4,000

NPV = 877.19 + 1,538.56 + 2,027.03 - 4,000

NPV = 442.78

Conclusion:

Based on the calculation, the Net Present Value (NPV) of the investment in the computer system is 442.78 rubles. Since the NPV is positive, it indicates that the investment is expected to generate a positive return and is therefore favorable for the firm. Therefore, the firm should proceed with acquiring the computer system in the given conditions.

Please note that this calculation assumes that the net income figures provided are accurate and that there are no other significant costs or factors to consider.