Payback Acceptable 5 year

Machine 1 Machine 2
Initial Investment (14,000) (21,000)

Cash in Flow 1 3,000 1 4,000

2 3,000 2 4,000
3 3,000 3 4,000
4 3,000 4 4,000
5 3,000 5 4,000
6 3,000 6 4,000
7 3,000 7 4,000
8 4,000
4 12,000 9 4,000
0.6667 10 4,000
4 tahun 8.0000 11 4,000
12 4,000
13 4,000
14 4,000 0.25
15 4,000 3
16 4,000
17 4,000
18 4,000
19 4,000 ROCE =
20 4,000

Year 4 5
Month 8 3

ROCE -21.43% -19.05%

Average cash inflow
Intital investment