Example of credit period, Managerial Accounting

Assignment Help:

M/s ABC has an existing sales of Rs.50 lakhs and permits a credit period of 30 days to its customers.  The firm cost of capital is 10% and the ratio of variable cost to sales is 85. The firm is contemplating on rising the credit period to 60 days that would result in raised sales of Rs.5 lakhs.  The bad debts on raised sales are expected to be 8%.  The tax rate for M/s ABC is 40 percent. Must the firm extend the credit period?

Solution

? I = (ACPn - ACP0) [S0/360] + V(ACPn)( ?S/360)

? I = (60 - 30) [50/360] + 8.5 × 60 × 5/360

? I = (30) × 50/360 + .708333

?I = 4.8749997 × 1, 00,000

= 4, 87,500

= 4, 874,99.9

 ?NP = [ ?S (1 - V ) - ? Sbn ] (1 - t ) - k?I

 = [5 (015 ) - 5 × .08 ] (1 - 04 ) - .10 × 4,87 ,500

=  [.75 - .4] (.6) - 4.875000

= (.35 ) (-6) - .48750

= (.21 - .48750 ) × 1,00 ,000

= - 27 ,750

The raise in credit period results in a negative net profit thus the credit period must not be extended.


Related Discussions:- Example of credit period

Nominal Payback Periods, What would be the Nominal Payback Period for an ac...

What would be the Nominal Payback Period for an account with 4% compounded annually for 5 years.

Activity based management, Activity Based Management (ABM) Also referre...

Activity Based Management (ABM) Also referred to as activity based cost management (ABCM). This is used to describe the cost management application of ABC. To implement A

Cost-volume relationship utilization, Cost-volume relationship utilization ...

Cost-volume relationship utilization Cost-volume-profit study is an estimating concept which can be employed in a variety of pricing circumstances. You can employ the cost-volu

Cost estimation and management of overhead cost, How might a company use re...

How might a company use regression results to manage overhead costs?

Quick Question About WACC (Weighted Average Cost of Capital), when assessin...

when assessing Market Value of common stock, is the "market value" the market value when the company sold the stock or the current market value?

Bench marking, BENCH MARKING In the current business environment, organ...

BENCH MARKING In the current business environment, organizations are under a lot of pressure to improve performance and that of their divisions or subsidiaries. Bench marking i

Time series, How to solve a Time Series problem for a five year period

How to solve a Time Series problem for a five year period

Profi t Planning, Master budgeting Jaya Sdn. Bhd. is a wholesaler. The mana...

Master budgeting Jaya Sdn. Bhd. is a wholesaler. The management of Jaya Sdn. Bhd. has been extremely worried about the company''s cash position over the last few years. In July 201

#title.standard cost and variances., Direct materials,4yard at$3.50per yard...

Direct materials,4yard at$3.50per yard...$14.00 Direct labor,1.5direct labor hours at $12.00 per direct labor hour....$18 Variableoverhead,1.5 direct labour hours at $2.00 per dire

Laplace criterion of rationality, Laplace Criterion of Rationality This...

Laplace Criterion of Rationality This criterion holds that if decision makers do not know the probabilities of the various states of nature and have no reason to think otherwis

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd