"Basic cost concepts" Essays and Research Papers

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    present discounted value of these incremental CF is the NPV of the project * CF = EBIT – Taxes + Depreciation – Capital Expenditures (CAPX) * EBIT (Earnings Before Interest & Taxes) = Revenues – Cost – Depreciation * EBIAT = EBIT * (1-TaxRate) * Taxes = CorpTaxRate * (Revenues – Costs – TaxShield) * FinalCF = SellingPrice – Taxes * NWC = Current Assets – Current Liabilities (change in NWC must = 0) * Projects of greater risk must have a higher discount rate as investors

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    Subjective well being is based on a person’s experiences in their life satisfactions and a person’s emotional experiences. Subjective well being reflects the way a person views the quality of life from the positive or negative emotional experience. During the time span of a person’s life‚ many people range from experiencing positive to negative life experiences. Depending on how much of the positive experiences someone goes through‚ that would make their overall subjective well being status very

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    Intro Perhaps the single most important technique for motivating the people you supervise is to treat them the same way you wish to be treated: as responsible professionals. It sounds simple; just strike the right balance of respect‚ dignity‚ fairness‚ incentive‚ and guidance‚ and you will create a motivated‚ productive‚ satisfying‚ and secure work environment. Unfortunately‚ as soon as the complexities of our evolving workforce mix with human relationships‚ even the best-intentioned supervisors

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    Income Tax Basic Concepts

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    Income Tax Act 1961 Assessment Year: The period of twelve months starting from April 1 of every year and ending on March 31 of the next year. Previous Year: Income earned in a year (Previous year) is taxable in the next year (Assessment Year). Income earned during the previous year (PY) 2011-12 is taxable in the Assessment year (AY) 2012-13. From the AY 1989-90 onwards‚ all assesses are required to follow the financial year April 1 to March 31 as previous year for all sources of income

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    Stock

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    BERKSHIRE HATHAWAY PURCHASES GEICO WARREN BUFFET Executive Summary Berkshire Hathaway has made a bid for the remaining portion of GEICO stock. This report reviews the offer initiated by Warren Buffett. The details of this report include: • Valuation of GEICO stock. The $70 offer made by Warren Buffett and Berkshire Hathaway includes a 26% premium over the current GEICO stock price of $55.75. This report attempts to determine a range of appropriate stock prices for GEICO. Using the

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    Lc and Ucp 600

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    1.0 Introduction Letter of credit (L/C) can be defined as an “undertaking” whereby the buyer’s bank is committed (on behalf of the buyer) to place an agreed amount of money at the seller’s disposal under some agreed conditions. Since the agreed conditions include‚ amongst other things‚ the presentation of some specified documents‚ the letter of credit is called Documentary Letter of Credit or‚ in short‚ Documentary Credit. The Uniform Customs & Practice for Documentary Credit (UCPDC) published

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    RJR Nabisco Write Up V0

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    calculated the ra to be 14.8% Estimating the cost of debt We estimated the cost of debt using the average interest expense out of total debt. Pre-bid: interest expense / (notes payable + current portion of long-term debt + long-term debt) = 10.3% Management Group: interest expense / (principal debt payments + total year-end book value of debt) = 12.5% KKR: interest expense / (principal debt payments + total year-end book value of debt) = 12.8% As we can see‚ the cost of debt is higher in both Management

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    Jide Wintoki From: Richard Smith‚ Scott Mitchell‚ Zack Gregory Re: Mercury Athletic Acquisition Based on our analysis of Mr. Liedtke’s base case projections for a potential acquisition of Mercury Athletic‚ we have concluded that this is a positive net present value project‚ and that AGI should proceed with the acquisition. Under Mr. Liedtke’s operating assumptions‚ we calculate the value of Mercury’s discounted cash flows to be $624.446 million‚ and the acquisition price to be $156.643 million‚ yielding

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    Amortization

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    payment interval  Implies that the amount regularly paid to discharge an obligation is of equal size Note: in finding the size of the periodic payment‚ one of the most important factors to consider is whether the loan is due now or later  The concept of amortization is applicable if the loan or financial obligation due now Finding the Size of Each Payment The size of the periodic payment to settle a debt is highly dependent on the time the payment is made.  For ordinary annuity ? ?=? 1 − 1

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    valuation of equity

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    Valuation of equity Example based on dividend discount model : Vardhman limited’s earnings and dividends have been growing at a rate of 18% per annum. This growth rate is expected to continue for 4 years. After that the growth rate will fall to 12 % for the next 4 years. Thereafter‚ the growth rate is expected to be 6 % forever. If the last dividend per share was RS. 2.00 And the investor’s required rate of return on verdhman’s equity is 15% what is the intrinsic value per share? Step 1: the

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