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20 un moteur, deux procedes de fabrication sont envisages. Le cout initial du procede K est de 205 000$, ses charges d'exploitation annuelle s'elevent a

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un moteur, deux procedes de fabrication sont envisages. Le cout initial du procede K est de 205 000$, ses charges d'exploitation annuelle s'elevent a 29 000$ et sa valeur de recuperation apres une duree de 2 ans est de 2000$. Pour le procede L, le cout initial est de 205 000$, les charges d'exploitation annuelle de 27 000$ et la valeur de la recuperation de 20 000$ apres 4 ans. En analysant le procede a choisir selon une analyse de la valeur actualisee on a determine que le flux monetaire net a l'annee 2 pour le procede K serait de

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