Escolar Documentos
Profissional Documentos
Cultura Documentos
Godina
1
2
3
4
5
6
7
Prihodi (+)
125,000
125,000
125,000
125,000
125,000
125,000
125,000
Rashodi (-)
100,000
100,000
100,000
100,000
100,000
100,000
100,000
Amortizacija (-)
8,000
8,000
8,000
8,000
8,000
8,000
8,000
Prihodi (+)
Rashodi (-)
Porez (-)
125,000
125,000
125,000
125,000
125,000
125,000
125,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
Porezna osnovica
17,000
17,000
17,000
17,000
17,000
17,000
17,000
3,400
3,400
3,400
3,400
3,400
3,400
3,400
Investicija
62,000
Porez
3,400
3,400
3,400
3,400
3,400
3,400
3,400
Otpisna vrijednost
-
6,000
Ukupno
62,000
21,600
21,600
21,600
21,600
21,600
21,600
27,600
11%
Godina
0
1
2
3
4
5
6
7
Novani tok
Diskontni faktor
-62000
21600
21600
21600
21600
21600
21600
27600
1.000
1.110
1.232
1.368
1.518
1.685
1.870
2.076
Sadanja vrijednost
62,000.000
19,459.459
17,531.045
15,793.734
14,228.589
12,818.549
11,548.242
13,293.772
42,673.39
42,673.39
NPV
67,249.75
46,236.80
30,120.69
17,533.67
7,538.90
518.18
7,103.29
12,553.50
17,116.54
20,977.23
29.65%
Razdoblje povrata
Godina
0
1
2
3
4
5
6
Novani tok
62,000
21,600
21,600
21,600
21,600
21,600
21,600
27,600
95,200
Novani tok
Diskontirani n.t.
-62000 62,000.000
21600
19,459.459
21600
17,531.045
21600
15,793.734
21600
14,228.589
21600
12,818.549
21600
11,548.242
27600
13,293.772
Indeks profitabilnosti
Ip=
1.688
1.688
62,000.00
11%
Godina
Koristi
0
1
2
3
4
5
6
7
rtve
0
125000
125000
125000
125000
125000
125000
131000
103400
103400
103400
103400
103400
103400
103400
Ukupno
Bc=
Bc=
1.078
1.078
Kriterij anuiteta
I=
p=
r=
af=
Av=
AI=
62,000.00
11%
1.11
0.21
22,213.29 kn
13,157.35 kn
0.21
22,213.29 kn