Schreinermeister In HFP Practice Questions - Schreinermeisterin Schreinermeister Mit Eidgenössischem Diplom (HFP) Maître Menuisier-ébéniste Exam

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When evaluating an investment in a new 5-axis CNC machining center costing CHF 420,000, why is the Net Present Value method (Kapitalwertmethode / NPV) superior to the static payback period (statische Amortisationsrechnung)?

NPV discounts future cash flows using the weighted cost of capital (Kalkulationszinssatz), accounting for the time value of money and cash flows beyond the payback period NPV uses accounting depreciation and book profits instead of actual cash inflows and outflows NPV ignores residual asset values (Liquidationserlös) to ensure a conservative statutory Swiss tax valuation NPV is simpler to calculate manually because it assumes interest rates remain constant at 0%

Correct Answer:

NPV discounts future cash flows using the weighted cost of capital (Kalkulationszinssatz), accounting for the time value of money and cash flows beyond the payback period

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