This accounting problem is solved step by step below, with detailed explanations to help you understand the method and arrive at the correct answer.
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Unaendelea vizuri na hesabu ya gharama ya awali! Wacha tuendelee kutoka hapo. Step 2: Kuhesabu Uchakavu wa Kila Mwaka (Annual Depreciation) Kutokana na taarifa ya ziada, kampuni inatumia njia ya uchakavu wa mstari ulionyooka (straight-line method). Uchakavu wa Kila Mwaka = Gharama ya Awali - Thamani ya MabakiMuda wa Matumizi Kutoka Step 1, Gharama ya Awali = Sh.14,400,000. Thamani ya mabaki ni Sh.900,000 na muda wa matumizi ni miaka 6. Uchakavu wa Kila Mwaka = Sh.14,400,000 - Sh.900,0006 miaka Uchakavu wa Kila Mwaka = Sh.13,500,0006 = Sh.2,250,000 Step 3: Kuhesabu Mtiririko wa Fedha za Uendeshaji wa Kila Mwaka (Annual Operating Cash Flow - OCF) Kwanza, tunahesabu akiba na mapato ya ziada: • Akiba katika gharama za uendeshaji = Sh.5,250,000 (njia ya sasa) - Sh.2,100,000 (mashine mpya) = Sh.3,150,000 • Ongezeko la mchango wa faida = vitengo 120,000 × Sh.45/kitengo = Sh.5,400,000 • Jumla ya akiba/mapato ya kila mwaka = Sh.3,150,000 + Sh.5,400,000 = Sh.8,550,000 Kisha, tunahesabu OCF kwa kutumia kiwango cha kodi cha 30%: OCF = (Mapato/Akiba - Uchakavu) × (1 - Kiwango cha Kodi) + Uchakavu OCF = (Sh.8,550,000 - Sh.2,250,000) × (1 - 0.30) + Sh.2,250,000 OCF = Sh.6,300,000 × 0.70 + Sh.2,250,000 OCF = Sh.4,410,000 + Sh.2,250,000 = Sh.6,660,000 Huu ndio mtiririko wa fedha wa uendeshaji kwa miaka 1, 2, 3, 5, na 6. Step 4: Kuhesabu Gharama ya Ukarabati Baada ya Kodi (After-Tax Overhaul Cost) Mwaka wa 4 Gharama ya ukarabati ni Sh.1,125,000. Tunadhania gharama hii inakatwa kodi. Gharama ya Ukarabati Baada ya Kodi = Gharama ya Ukarabati × (1 - Kiwango cha Kodi) Gharama ya Ukarabati Baada ya Kodi = Sh.1,125,000 × (1 - 0.30) Gharama ya Ukarabati Baada ya Kodi = Sh.1,125,000 × 0.70 = Sh.787,500 Mtiririko wa fedha halisi kwa Mwaka wa 4 = OCF - Gharama ya ukarabati baada ya kodi Mtiririko wa Fedha Mwaka 4 = Sh.6,660,000 - Sh.787,500 = Sh.5,872,500 Step 5: Kuhesabu Mtiririko wa Fedha wa Mwisho (Terminal Cash Flow) Mwaka wa 6 Thamani ya Mabaki = Sh.900,000 Thamani ya Kitabu mwishoni mwa mwaka wa 6 = Sh.14,400,000 - (Sh.2,250,000 × 6) = Sh.14,400,000 - Sh.13,500,000 = Sh.900,000 Kwa kuwa Thamani ya Mabaki ni sawa na Thamani ya Kitabu, hakuna faida au hasara ya kodi. Jumla ya mtiririko wa fedha kwa Mwaka wa 6 = OCF + Thamani ya Mabaki Jumla ya Mtiririko wa Fedha Mwaka 6 = Sh.6,660,000 + Sh.900,000 = Sh.7,560,000 Step 6: Kuhesabu Thamani Halisi ya Sasa (Net Present Value - NPV) Kiwango cha punguzo (r) = 20% | Mwaka | Mtiririko wa Fedha (Sh.) | Kiwango cha Thamani ya Sasa (PVF) @ 20% | Thamani ya Sasa (Sh.) | | :---- | :----------------------- | :------------------------------------ | :-------------------- | | 0 | (14,400,000) | 1.0000 | (14,400,000) | | 1 | 6,660,000 | 0.8333 | 5,549,778 | | 2 | 6,660,000 | 0.6944 | 4,625,904 | | 3 | 6,660,000 | 0.5787 | 3,854,982 | | 4 | 5,872,500 | 0.4823 | 2,832,718 | | 5 | 6,660,000 | 0.4019 | 2,675,954 | | 6 | 7,560,000 | 0.3349 | 2,531,940 | | Jumla | | | 7,671,276 | NPV = Jumla ya Thamani ya Sasa ya Mtiririko wa Fedha - Uwekezaji wa Awali NPV = Sh.22,071,276 - Sh.14,400,000 NPV = Sh.7,671,276 Ushauri kwa Fila Ltd.: Kwa kuwa Thamani Halisi ya Sasa (NPV) ni chanya (Sh.7,671,276), inamaanisha kuwa mradi huu unatarajiwa kuzalisha faida zaidi ya kiwango cha kurudi kinachohitajika cha 20%. Kwa hivyo, Fila Ltd. inapaswa kununua mashine hiyo. That's 2 down. 3 left today — send the next one.