Xiangsha Manufacturing Co., Ltd. bought a machine tool two years ago,

匿名用户 最后更新于 2021-07-15 18:02 商科Business

Xiangsha Manufacturing Co., Ltd. bought a machine tool two years ago, the original price is 42,000 yuan, the end of the estimated residual value of 2,000 yuan, it is estimated that it can still be used for 8 years. Now the company is considering whether to replace the original equipment with a new type of CNC machine. The new machine is priced at 52,000 yuan with an eight-year service life and a final salvage value of 2,000 yuan. If the new machine tools are purchased, the annual net operating cash flow of the company will increase from 36,000 yuan to 47,000 yuan.

At present, the book value of the company's original machine tool is 32,000 yuan. If it is sold immediately now, it can get 12,000 yuan. If the company's combined cost of capital is 16%, it is required that the net present value method be used to evaluate the feasibility of selling the old and buying the new scheme.

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