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DCF：Net Present Value Method

Objective：

to focus decision makers on the initial investment amount that is required to purchase or invest in a capital asset that will yield returns in an amount > return on a management‘s designated hurdle rate.

Basis of Evaluation：

NPV requires managers to evaluate the $ amount of return rather than % of return(for IRR)or years to recover principle(for payback methods)as a basis for screening investments.

Formula：

NPV=Discounted cash flow–Investment

Conclusion：NPV > 0，meaning PVFCF>initial cash outflow，then make investment.

Specify objectives

Identify and analyze risks

Consider potential for fraud

Identify and assess changes

Instructor’s tips:

Risk assessment is an entity’s identification and analysis of risks to achievement of its objectives.

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