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Instructions Evaluation Project 1 Project 2 Accounting 2020 - Introduction to Managerial Accounting Fall 2021 Excel Project - Capital Budget Analysis Cleveland Corporation Cleveland Corporation

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Instructions Evaluation Project 1 Project 2 Accounting 2020 - Introduction to Managerial Accounting Fall 2021 Excel Project - Capital Budget Analysis Cleveland Corporation Cleveland Corporation is a relatively young company that has enjoyed great financial success and a very Strong growth pattern. However, Cleveland's management realize that the company has outgrown its "seat of the pants" management style and must start to develop more sophisticated means of analyzing financial decisions. For example, the company is currently considering two projects both of which cost the same and over a 5-year life, will return the same amount of income to the company to aid in choosing between these projects. the CFO has asked for an Excel model that can determine each project's net present value, profitability index, payback period, and intemal rate of retum, based on the project's cash flow projections Your job is to develop a program that can analyze these projects, but that is also fedible enough to handle other projects with a variety of fives, cash flow patterns, and hurdle rates Following are the specifics regarding the projects currently under consideration Project 1 This project would require an initial investment of $800,000 to replace current equipment with newer technology. The replaced equipment could be sold immediately for $100,000. The now equipment is expected to generate incremental revenues of $400,000 and incremental costs of $200,000 annually. It would also require a major overhaul at the end of 3 years at a cost of $80.000. The equipment is expected to last for 5 years, and to have no salvage value at that time This project would require working capital of $50,000 initially Project 2 The initial investment for Project 2 would also be $800.000, and the project is expected to last 5 years This would be a new venture for Cleveland, so no existing equipment would be sold. Because it is a new business, revenues are expected to grow from $200,000 in year 1 to $300,000 in year 2 to $500.000 annually in years 3 through 5. Likewise.costs are estimated $100.000 in year 1. $150,000 in year 2, and $250.000 annually in years 3 through 5. The equipment is expected to have a salvage value of $50.000 at the end of 5 years. Hurdle Rate: The company believes that a hurdle rate of 5% is appropriate for both these projects You will be expected to do the following Refer to the formula in the Template worksheet and Complete by placing formulas in every coil in "Sheet2 containing a 7. These cells cannot contain any hard-coded numbers Al project-specific data used in a formula must be referenced from the shaded input area Use your program to analyze only Project 1 In the worksheet labeled "Evaluation, complete the Summary measures for each project and prepare a brief evaluation of the relative benefits of the two projects, including which one (d either the company should approve. Be sure to include a bel explanation for the CEO, who is sure to ask why two projects with the same cost and the same benefits are not identical when evaluated using your model Deliver the project via e- mail at wkwakunomaha.edu. with YOUR NAMES as the name of the file. by 11:00p.m. on May 2. Following are hints that will helo to make your program a flexible tool that is able to handle a Instructions Evaluation Project 1 Project 2 Cleveland Corporation Capital Budget Projections Project: 1 Hurdle Rate: 5% Time 0 Year 1 Year 2 Year 3 Project cash flows: Initial investment Salvage value of replaced asset Working Capital Annual savings/revenues Annual costs/cash outflows Overhaul/refurbishment cost 0 Net annual cash flows Present value factor Present value of annual cash flows OO 1 0.952 0 0 0.907 0 0 0.864 0 Net Undiscounted Cash Flows: 0 Net Present Value of project: 0 Payback Period: 0 0 Profitability Index: Internal Rate of Return (IRR)

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