A0. Basic Data

1 2

Working days (days /year) 300 300

Effective working days (days /years) 270 270

Production volume (dozens) 2,700 2,925

The amount of defects (dozens) 135 146.25

The amount of sales (dozens) 2,565 2,779

Total sales ($/year) 21,803 23,619

Commission fee (10%) 2,180 2,362

Net sales 19,622 21,257

Repair & maintenance cost ($/year) 3,750 3,750

Material costs 5,265 5,704

Labor costs 2,194 2,377

Energy costs 1,316 1,426

Depreciation charge ($/year) 4,400 4,400

A1. Profit and Loss Account

1 2

1. Net sales ($) 19,622 21,257

2. Costs of production ($)

◦ Material costs 5,265 5,704

◦ Labor costs 2,194 2,377

◦ Energy costs 1,316 1,426

◦ Repair & maintenance 3,750 3,750

◦ Depreciation charge 4,400 4,400

◦ General & adm expences 1500 1500

Total production cost 18,425 19,156

3. Gross profit ($) 1,197 2,101

4. Income tax 20 % 239.45 420.2375

5. Net profit ($) 958 1,681

A4. Internal Rate of Return Capital Outlay Cash Proceed

($) ($)

0

1

Year

Description Year

Description Year

2

3

4

5

5

Total

2. Produtivity of Capital ($/$)

Index of Productivity of Capital

A2. Cashflow ProjectionDescription

3 4 5 1. Initial cash ($)

300 300 300 2. Cash in ($)

270 270 270 . Net sales

3150 3195 3240 . Share

157.5 159.75 162 . Other

2,993 3,035 3,078 Total cash in

25,436 25,800 26,163 3. Cash out ($)

2,544 2,580 2,616 ◦ Machinery purchase

22,893 23,220 23,547 ◦ Materials

3,750 3,750 3,750 ◦ Labor

6,143 6,230 6,318 ◦ Energy

2,559 2,596 2,633 ◦ Repair & maintenance

1,536 1,558 1,580 ◦ General & adm exp.

4,400 4,400 4,400 ◦ Income tax payment

Total cash out

4. Balance ($)

3 4 5 A3. Net Present Value (NPV)22,889 23,220 23,547

6,143 6,230 6,318 0

2,559 2,596 2,633 1

1,536 1,558 1,580 2

3,750 3,750 3,750 3

4,400 4,400 4,400 4

1500 1500 1500 5

19,888 20,034 20,180

3,002 3,186 3,367 Total

600 637 673

2,402 2,549 2,694

A5. Productivity of CapitalNet Cash Present Value at

($) 12%

Output ($)

Input ($)

Description Present Value at

15 %

Year

Year

Year

◦ Material

◦ Labor

◦ Energy

◦ General & adm costs

◦ Maintenance & repair

◦ Depreciation charge

Total input

Productivity Measurement

1. Total Productivity ($/$)

Total Productivity Index

2. Produtivity of Capital ($/$)

Index of Productivity of Capital

A2. Cashflow Projection0 1 2 3

2,000 2,000 7,358 13,439

- 19,622 21,257 22,889

25,000 -

- -

27,000 21,622 28,615 36,328

25,000 - - -

- 5,265 5,704 6,143

- 2,194 2,377 2,559

- 1,316 1,426 1,536

- 3,750 3,750 3,750

- 1500 1500 1500

- 239.45 420.2375 600

25,000 14,264 15,176 16,088

2,000 7,358 13,439 20,240

A3. Net Present Value (NPV)Capital Outlay Cash Proceed Net Cash

($) ($) ($)

25,000 0 2,000 2000

14,264 5,358 7,358 6569

15,176 6,081 13,439 10713

16,088 6,802 20,240 14407

16,271 6,949 27,189 17279

16,453 7,094 34,283 19453

103,252 32,283 104,509 70,422

A5. Productivity of Capital

1 2 3 4

19,622 21,257 22,889 23,220

Year

Present Value at 12

%

5,265 5,704 6,143 6,230

2,194 2,377 2,559 2,596

1,316 1,426 1,536 1,558

1500 1500 1500 1500

3,750 3,750 3,750 3,750

4,400 4,400 4,400 4,400

18,425 19,156 19,888 20,034

1.06 1.11 1.15 1.16

1.49 1.62 1.74 1.77

4 5

20,240 27,189

23,220 23,547

43,460 50,736

- -

6,230 6,318

2,596 2,633

1,558 1,580

3,750 3,750

1500 1500

637 673

16,271 16,453

27,189 34,283

0.12

Present Value at df 12 % df 15 %

15% 1 1.0000

2000 0.892857143 0.8696

6398 0.797193878 0.7561

10162 0.711780248 0.6575

13308 12 0.635518078 0.5718

15545 15 0.567426856 0.4972

17045 3

irr

64,458

$43,464.21 $35,965.22

45,422 39,458

5

23,547

Year

6,318

2,633

1,580

1500

3,750

4,400

20,180

1.17

1.79

0.15

5,963

11.81

35.43

47.43

A0. Basic Data 0.06

1 2

Working days (days /year) 300 300

Effective working days (days /years) 282 285

Production volume (dozens) 2700 2925

The amount of defects (dozens) 81 59

The amount of sales (dozens) 2619 2867

Total sales ($/year) 22262 24365

Commission fee (10%) 2226 2437

Net sales 20036 21928

Repair & maintenance cost ($/year) 1000 1000

Material costs 5265 5704

Labor costs 2194 2377

Energy costs 1316 1426

Depreciation charge ($/year) 4400 4400

A1. Profit and Loss Account

1 2

1. Net sales ($) 20,036 21,928

2. Costs of production ($)

◦ Material costs 5,265 5,704

◦ Labor costs 2,194 2,377

◦ Energy costs 1,316 1,426

◦ Repair & maintenance 1,000 1,000

◦ Depreciation charge 4,400 4,400

◦ General & adm expences 1500 1500

Total production cost 15,675 16,406

3. Gross profit ($) 4,361 5,522

4. Income tax 20 % 872 1104

5. Net profit ($) 3,489 4,417

A4. Internal Rate of Return Capital Outlay Cash Proceed

($) ($)

0

1

Year

Description Year

Description Year

2

3

4

5

5

Total

2. Produtivity of Capital ($/$)

Index of Productivity of Capital

A2. Cashflow ProjectionDescription

3 4 5 1. Initial cash ($)

300 300 300 2. Cash in ($)

288 288 288 . Net sales

3150 3195 3240 . Share

32 32 32 . Other

3119 3163 3208 Total cash in

26507 26886 27265 3. Cash out ($)

2651 2689 2726 ◦ Machinery purchase

23856 24197 24539 ◦ Materials

1000 1000 1000 ◦ Labor

6143 6230 6318 ◦ Energy

2559 2596 2633 ◦ Repair & maintenance

1536 1558 1580 ◦ General & adm exp.

4400 4400 4400 ◦ Income tax payment

Total cash out

4. Balance ($)

3 4 5 A3. Net Present Value (NPV)22,889 24,197 24,539

6,143 6,230 6,318 0

2,559 2,596 2,633 1

1,536 1,558 1,580 2

1,000 1,000 1,000 3

4,400 4,400 4,400 4

1500 1500 1500 5

17,138 17,284 17,430

5,752 6,913 7,109 Total

1150 1383 1422

4,601 5,531 5,687

A5. Productivity of CapitalNet Cash Present Value at

($) 12%

Output ($)

Input ($)

Present Value at

15 %

Description

Year

Year

Year

◦ Material

◦ Labor

◦ Energy

◦ General & adm costs

◦ Maintenance & repair

◦ Depreciation charge

Total input

Productivity Measurement

1. Total Productivity ($/$)

Total Productivity Index

2. Produtivity of Capital ($/$)

Index of Productivity of Capital

A2. Cashflow Projection0 1 2 3

2,000 2,000 9,889 18,706

- 20,036 21,928 22,889

25,000 -

- -

27,000 22,036 31,817 41,595

25,000 - - -

- 5,265 5,704 6,143

- 2,194 2,377 2,559

- 1,316 1,426 1,536

- 1,000 1,000 1,000

- 1500 1500 1500

- 872.2 1104.35 1150.3

25,000 12,147 13,111 13,888

2,000 9,889 18,706 27,707

A3. Net Present Value (NPV)Capital Outlay Cash Proceed Net Cash

($) ($) ($)

25,000 0 2,000 2000

12,147 7,889 9,889 8829

13,111 8,817 18,706 14912

13,888 9,001 27,707 19722

14,266 9,931 37,638 23920

14,452 10,087 47,725 27081

92,864 45,725 143,666 96,464

A5. Productivity of Capital

1 2 3 4

20,036 21,928 22,889 24,197

Year

Present Value at 12

%

5,265 5,704 6,143 6,230

2,194 2,377 2,559 2,596

1,316 1,426 1,536 1,558

1500 1500 1500 1500

1,000 1,000 1,000 1,000

4,400 4,400 4,400 4,400

15,675 16,406 17,138 17,284

1.278 1.337 1.336 1.400

1.93 2.11 2.20 2.33

4 5

27,707 37,638

24,197 24,539

51,904 62,177

- -

6,230 6,318 8,775 9,506 10,238

2,596 2,633

1,558 1,580

1,000 1,000

1500 1500

1382.65 1421.8

14,266 14,452

37,638 47,725

0.12

Present Value at df 12 % df 15 %

15% 1 1.0000

2000 0.892857143 0.8696

8599 0.797193878 0.7561

14145 0.711780248 0.6575

18218 12 0.635518078 0.5718

21520 15 0.567426856 0.4972

23728 3

irr

88,209

$59,264.68 $48,914.98

47.06

71,464 63,209

5

24,539

Year

6,318

2,633

1,580

1500

1,000

4,400

17,430

1.408

2.36

10,384 10,530

0.15

8,254

11.69

35.06

Bo : Basic Data

1 2 3 4 5

Working days (days /year)

Effective working days (days /years)

Production volume (dozens)

The amount of defects (dozens)

The amount of sales (dozens)

Total sales ($/year)

Commission fee (10%)

Net sales

Repair & maintenance cost ($/year)

Material

Labor

Energy

Depreciation charge ($/year)

B1. Profit and Loss Account

1 2 3 4 5

1. Net sales ($)

2. Costs of production ($)

◦ Materials

◦ Labor

◦ Energy

◦ Repair & maintenance

◦ Depreciation charge

◦ General & adm expences

Total production cost

3. Gross profit ($)

4. Income tax 20 %

5. Net profit ($)

B2. Cashflow ProjectionDescription 0 1 2 3 4

Description Year

Description Year

1. Initial cash ($)

2. Cash in ($)

◦ Net sales

◦ Share

◦ Other

Total cash in

3. Cash out ($)

◦ Machinery purchase

◦ Materials, labor etc

◦ Repair & maintenance

◦ General & adm exp.

◦ Income tax payment

Total cash out

4. Balance ($)

B3. Net Present Value (NPV)Capital Outlay

Cash

ProceedNet Cash

Present

Value ($) ($) ($) at

0

1

2

3

4

5

5

Total

B4. Internal Rate of Return (IRR)Capital Outlay

Cash

ProceedNet Cash

Present

Value

Present

Value

($) ($) ($) at 15

%

at 12

% 0

1

2

3

4

5

5

Total

B5. Productivity of Capital

1 2 3 4 5

Output ($)

Input ($)

◦ Material

◦ Labor

5 ◦ Energy

Description Year

Year Remark

Year

◦ General &

adm costs

◦ Maintenance

& repair

◦ Depreciation

charge

Total Input

Productivity

Measurements

1. Total

Productivity ($/$)

Total

productivity Index

2. Productivity of

Capital ($/$)

Index of

Productivity of

Capital

100000000 100000000

30000000 27272727

30000000 24793388

30000000 22539444

30000000 20490404

30000000 18627640

0.1

0 1

1 0.9091

2 0.8264

3 0.7513

4 0.6830

5 0.6209

6 0.5644739