Fundamentals of Capital Budgeting

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Presentation transcript:

Fundamentals of Capital Budgeting Chapter 7 Fundamentals of Capital Budgeting

Forecasting Earnings Indirect Effects on Incremental Earnings Opportunity Costs Project Externalities Common Mistake: The Opportunity Cost of an Idle Asset Sunk Costs and Incremental Earnings Fixed Overhead Expenses Past Research and Development Expenditures

HomeNet’s Incremental Earnings Forecast

The Opportunity Cost of HomeNet’s Lab Space

The Opportunity Cost of HomeNet’s Lab Space

HomeNet’s Incremental Earnings Forecast Including Cannibalization and Lost Rent

Product Adoption and Price Changes

Product Adoption and Price Changes

Determining Free Cash Flow and NPV Calculating the Free Cash Flow from Earnings Capital Expenditures and Depreciation Net Working Capital (NWC) Calculating the NPV Further Adjustments toFree Cash Flow Accelerated Depreciation Liquidation or Salvage Value Terminal or Continuation Value

Net Working Capital

Calculation of HomeNet’s Free Cash Flow (Including Cannibalization and Lost Rent)

HomeNet’s Net Working Capital Requirements

Change in NWC

Net Working Capital with Changing Sales

Free Cash Flow

Free CF – alternative computation

Computing HomeNet’s NPV