scenario analysis evaluated cash flows for the


Scenario Analysis: Evaluated Cash Flows for the Segway People Mover

Base Case            Year 0 Years 1-12              BicycleScenarion              Year 0    Years 1-12

Investment             -5,400                                 Investment                       -5,400  

Sales                        16,000                                      Sales               

Variable Cost          13,000                             Variable Cost      

Fixed cost                2,000                             Fixed cost               

Depreciation           450                               Depreciation          

Pretax profit      550                                   Pretax Profit          

Taxes @ 40%      220                                   Taxes @ 40%          

Profit after tax  330                                   Profit after tax      

Operation cash flow780                            Operating cash flow           

Net cash flow    780                                  Net Cahs Flow        

NPV (OCCof 9%): $185.37             -5,400    NPV (OCCof 9%): -5,400              

Suppose the scenario in which a competing form of transportation, the bicycle, causes sales to fall to 90% of predicated sales from the base case.

a. Fill in the table on the right, with NPV

b. Evaluate maximum opportunity cost of capital in both the Base Case and the Bicycle Scenario such that you could undertake the Segway People Mover Project?

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Cost Accounting: scenario analysis evaluated cash flows for the
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