Jawaban Kuis Jan 2011

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  • 8/6/2019 Jawaban Kuis Jan 2011

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    Net Discounting Presentday

    TAHUN Cost Factor @8% Cost

    1 100,000 0.9259 92,593

    2 80,000 0.8573 68,587

    3 50,000 0.7938 39,692

    4 130,000 0.7350 95,5545 60,000 0.6806 40,835

    15 0.3152

    TOTAL 420,000 4.3080 337,260

    Net Discounting Presentday

    TAHUN Cost Factor @8% Cost0 350,000 1.0000 350,000

    1 25,000 0.9259 23,148

    2 25,000 0.8573 21,433

    3 25,000 0.7938 19,846

    4 25,000 0.7350 18,376

    5 25,000 0.6806 17,015

    6 25,000 0.6302 15,754

    7 25,000 0.5835 14,587

    8 25,000 0.5403 13,507

    9 25,000 0.5002 12,506

    10 25,000 0.4632 11,580

    TOTAL 600,000 6.7101 517,752

    Metode Equivalent Annual Cost

    Proposal A

    Equivalent Annual Cost = Net Present Value

    Present value of $1 per annum

    337,260

    4.307952

    78,288

    Proposal B

    Equivalent Annual Cost = Net Present Value

    Present value of $1 per annum

    517,752

    6.710081

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    77,160

    Jadi proposal B (membeli baru) lebih menguntungkan karena memiliki NPV lebih kecil