CAIIB · ABFM

CAPITAL INVESTMENT DECISION and CAPITAL BUDGETING FOR INTERNATIONAL PROJECT INVESTMENT DECISION1

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Advanced Business and Financial Management — CAIIB.

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Q

What is the primary objective of capital investment decision-making in a firm?

A

The primary objective is to select investment proposals that maximize shareholder wealth by generating returns greater than the cost of capital over the project's life.

Q

What is the difference between independent and contingent projects in capital budgeting?

A

Independent projects have no relation; contingent projects depend on other projects.

Q

What does the Net Present Value (NPV) method measure in capital budgeting?

A

NPV measures the difference between the present value of future cash inflows and the initial investment outflow, discounted at the firm's required rate of return; a positive NPV indicates value creation.

Q

What is the Net Present Value (NPV) rule for accepting or rejecting a single project?

A

Accept if NPV is positive; reject if NPV is negative.

Q

How is the Internal Rate of Return (IRR) defined in capital budgeting?

A

IRR is the discount rate at which the NPV of a project equals zero; a project is accepted if its IRR exceeds the firm's cost of capital or hurdle rate.

Q

What is the decision rule when NPV and IRR methods conflict for mutually exclusive projects?

A

Prefer NPV method as it measures absolute value creation.

Q

What is the Profitability Index (PI) and how is it used in project selection?

A

PI is the ratio of the present value of future cash inflows to the initial investment; a PI greater than 1.0 indicates an acceptable project and is especially useful when capital is rationed.

Q

What is the concept of 'crossover rate' in comparing two mutually exclusive projects?

A

Rate at which NPVs of two projects are equal to each other.

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