Page 140 - Modul CA - Manajemen Keuangan Lanjutan (Plus Soal)

MANAJEMEN
KEUANGAN LANJUTAN

b. 2/10 net 30
Annual sales 4.485.120.000
Daily Sales 12.288.000,00
Interest rate 12%

Prob 60% 20% 20%
Days 10 30 45
Discount 2% 0% 0%
r 1,0033 1,0099 1,0148
Cash 7.225.344,00 2.457.600,00 2.457.600,00
PV Cash 7.201.667,29 2.433.597,40 2.421.771,06 12.057.035,74

Cost 8.294.400,00
NPV 3.762.635,74

c. 3/10 net 40
Annual sales 5.419.520.000
DOKUMEN
Daily Sales
14.848.000,00
12%
Interest rate

Prob 50% 40% 10%
Days 10 40 55
3%
Discount 7.201.280,00 IAI 0% 0%
r 1,0033 1,0132 1,0181
Cash 5.939.200,00 1.484.800,00
PV Cash 7.177.682,14 5.862.109,25 1.458.428,42 14.498.219,81

Cost 10.022.400,00
NPV 4.475.819,81

d. Opportunity
cost on discount
36,50% 36,50%
atau 43,53% 43,28%

Ikatan Akuntan Indonesia 131