ACCA/CAT

Payback method

Super Model

Cost￡500,000

YearCash inflowsAccumulated Cash inflows

1250,000 250,000

2 100,000 350,000

3 100,000 450,000

4 50,000 500,000

Payback Period = 4 years

Deluxe Model

Cost ￡800,000

YearCash inflows Accumulated Cash inflows

1 150,000150,000

2 200,000 350,000

3 250,000 600,000

4 100,000 700,000

5 100,000 800,000

Payback = 5 years

By comparing four years for the super model with five years for the deluxe model, one would recommend AICO Plc to buy the former, as its payback period is shorter than the latter.

编辑推荐：

2015年ACCA考试《财务成本管理》辅导7

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