管理会计课件chapter11.pptVIP

13-* * The net present value of the investment opportunity is $85,955. Since the net present value is positive, it suggests making the investment. 13-* * Learning objective number 4 is to evaluate the acceptability of an investment project using the internal rate of return method. 13-* * The internal rate of return is the rate promised by an investment project over its useful life. It is sometimes referred to as the yield on a project. ? The internal rate of return is the discount rate that will result in a net present value of zero. ? The internal rate of return works very well if a projec