AK &

LORe -AADC Awo FMADCIALConcePIS

boh fRoBLEM 2 40 h TueRy)
OT-
EinancoMeaning-Delsinition-bcape aEionco
Czeckiues oEnance- Sonead_a Eindnce-Einancicl Pleanng
MocningDektikion- dcepo al Financial_Plonnizg- Cl zekueS8
Finaotial Planninq-Charocloiehcsdp lvoncial plaanlpe
Fadas allbockoja binanoialPlernnqCThaa enly4

DT-I1
imeealse c Hang HoniqDoliniien-
Hahods.ak
analyis ay tina 1oakue ah ena Lorngaudisg chbiquo-D:2ceue V

_Paat_Calue lackaige(THEORy oAly)-_lapth_Budgng-

Mxring-Degrikien-Ealkak-Mthedaas_copital. Laudgatig-A
Back paidnolhod-_Ataoge Rate as an pthe_LE p32nt
elus method- Padsitalili indos mothcd-Aritahal Aasab 2eln
rolhodCTho Pralkems)
LhrT-
FnaniaL Saltrond Anaka:s - lorisg-Aalue_d Finaneial
3tataronta- Tools on tockniques a inancial statnont analyA
Monspaaue Fnanciay aluloonle-lomme 3ipa nancicd
AtoBarta(ond Anaky2h CThaoyialen2

Labing tapilal - Meaning- Delpinition- konept-lhaskela

acoz dolarinipq ha laoki apilal Rquomn dopalalion
Lo copb auisohanta Cha&Paalra)_
 OTV
Fund Flae SVAlomont meeningOljodioe ompalia
do endi lbem oplations- lpralion dotud floa lalomorit Cwih
Sihplo adjustmont ) Cash oc 3lalenort-donpuJahon_al
coSh lsc opaakions- Pepsaticn ab Cosh Flauealunort
Cuith nple adrusknuneChase% Paaliena)

wT:
Aniodachon lo Ciband
t is that nenegiiz! cLci,_uohich u dncave
usik plannis cenhlinaah tha pi3nB behancial 32ortas
Monine Linanc
*Thotem nanco j dniua
uohich pan onde biniBh.
aom the Loln azel h»ie
Enanecanao_e Alirpaolad
nd nGsOy
ieeonAutaplal,amoldic.
Fivano ade odo olum bon n&ina_LAhih inQelLco
the
cp ion u3ae alrde an Waio depatmols uchas
picdudia pacbo20, hesroh 2 donlepnart ee
Fvan i 3ouisisn oh merey_a alhe n ekonit

hcsca
1)Alub ddoinod a"ihar 2 the, mahagemont cebE
_AtS_dloingkadihnehbg s Ae ploco23
iganiying the 4leus el founds_ hat tha lecsinsk 3 lpimucan
Caly_a is eliucdtona in Lhe pmeel elploiciithrasho
nat its_clligtions_að hay Hell duo"
s dalsinadas "the kam
Rolelid t laingmona ta cker 20
dco PE OP EiwAwce i
*Plic Livance
like nsinesS alsanimadien qauins ai ependilorg
Buma monayut urlka nsins3 eariktior then peiuo
ns-ilt galk.
o oeleith
ikhgacannondsairia! alla a8Sprira
Rialzel bat al kinanaad omigal es pulliepa
nit Sncatnad anaI8
ns lb lazal ta Andnidealg &iaStttiotl inic&tes._
3t coudh haul moaahaid ab aiik 2 oln an ieaglnau
noatieS

rtkdional tie
ancehsisul tianedoalesceith iSdss eb capik
bondionk dhe. guriyhond hes ate jrkestnigAhe pinpe
oundion alo the coteqy
Atanahonol Eikance
elic i s ecmngaic anbaction Oueha natish
vCapoiabionka urdioidud dwteadataorali
Coraud swikh loua.d mona aielg tinlvalioa loundasios
 ranced Managenont
BuSii3 crhs horePialknie n doalisg_uth agi
e lumdisBopckiman_ mottiaels a enleying the-poncl
r u s nancial mohggemont 3tuclic3_oucio
paallom n idiiduasbsmkS laus cas! bun/2
oSeckdprolallo. stAa88 ackihe8.

OBTECTIES CF FuoACE

AssLsg tha Ainencied anuwisnorls

Bopan uklgakiaa a uneks

aash Acisg o bunela inpoilant t thoir
ebbsetie ulinahon ismolo inArlanl
und Shedd le uiun ucha ugy that
macimum lenekit us doiuadem tham
Tha satuns Bom thai_u&a Bhoulel. le _maka than.
thaia at.
At hoH Je ondiael Ket kurolsdo net Bmain
idle at a Rointtima
he hunls Lgrmillbd to eais
apAatisn8
Thee plgieck draukel. le pealhaao takich ala
lenalilial to tho lukinadê.

Rrucdualing Paaßial!l4
he plannine & nkiol abinance
aindat MBorin palilalilk a he conn hnchis
******
 t ia bus
thatmanyganasalb monay
0ncanso Rlitakat, bbei huneds ham ta le

Firanaunebion Shauld le Se plahnaol that the orean neithe

u m Jnadapacs ab undks na wasts møro genos
hon a0qisdo
A ecolaal shs olsoe orais.el so thot
&cs Rkousc alo h atthsl cuoy on unoceremical
apoatignS
he cokta acnusipg yueds alo inkluanes prelkzl kk
tho usingdB
XHaximising alea a Fiim
Financehunekisonalss gúmb at mainigiyg tha_1ialud
h the m
a t 3 geraae Saie that a canliseale 8 Lkel2
ath psalitalik
ecishen dEinancial enelio
Anslmond Docisisn
*nda dhis he huene manoga maked8a docisien la
ubilipo he kud a the toman
Te inestmarnt olocionb inslda smsing caprtalmakaaama
ak mopas,capial bdpeig. decisiors ore gakeats.

Eianci Decisiong.
Undothi Brqal, He compag dacidas_ vahare thoy con 2oike hnda
h e ud nadgo6 uon onkicda aguiy & lohoul the huus.

uidont Beeiiens:
Yau nacdsa docida has kaggan haua much nasg
Aloue all teaana ltusan. adeaind paals
tha. bumaunt paiel vcon. e giuen out sa dinidovt Jz the

Liquidg lisians
lhenit conbt iquid mdans the pismhas
plona anaaPau is rcpansas un ko
houee ora Keloas a het tha omoleeneiab.
 MeotalB.daetina_Rollems
he Peectcost_830,000 & leecaShnlplsusse 21g00D
he a ab ba psajoct_isGurscalke tho PBP
PBP=iginelnuoasknant aual_coh iblaue
3eco/19.c0o

2 h e paajact cost Ls,oco uieles annual ca8h úlfleos oh.

seecokea byiScale the PBP
PBP= iginal nnastaat /Anhual tash Inllau9,
=L50,coe/30.ooo
E54R3.

b 28aledeka the PBP.

PBP Oi4ina Anuetsnt/ Arttel cocsh Anhlare

6418.

A Ldconpayid cendideiginluedabe in pafeck aguis p

utlay as 20000o yildB aanuaapaalt sh 2Zeo,o00bla
dapQe.sh Yt Vehorg lee a soa cale Pe
Cale a_Arhucl kash inblous
Paticlass Amt At
Psabit Lepoaa Vac.
L 5 oco

Dep(2eeg.cms12.5/1
Anudl colh_nee
 PeP ainad Anustnnd Annl sash Aaplas
20,09 coo/ h eoo oo air

Apgject coalig TL,coc00 à 14ilds anaunl a palat ab 214o00

aeta dep@ _12% Ka lat Leboro lox So cale PBP.
Kale ab Arnual cash inplad
sticloss Amt Ant
c l6, oeo

, ooo
Dep Ceo.eo0.x12/1eo) 12ce0=
20.oe0
PePz oiigina! Antuestnant LAnnual caSh Anplau.
ee eoe/29.0

6) A pejac coatug 22,5go Rsild nruapiaßk alb 2 1, co

tor op 2 Pa Vat_Vehoo tano7cale PeP.
Kolle alo Anrua coh ipleai
Palialass Amt Amt
hoooo
20 ooc
20oo0
ep(2sepeox "e

Pop sigim noetost/Aruad cszh 9r-lous

2,so, evoo/790eo
9,57
Lole bhu PBP aa_phajed ich 30quisuba_taboxllsy a2.ore
A
enediLeshhleo 25,o 27%eo 2ioq.ocodZL2S,cooin
he ast
ocend Thasel& kpsth us3aspoctisuade
lele do PBP
4 Losh laslR suulatieccSh_AnllanecE)
2%eco 25coo
2 TSeoo
3
Yo e00PAP)
L2s.cco
h e _ençl ely 2rd hep2Aied apt22,cqco0 @i uealnen

3) Eem the lellewing inhamalLon 3acomlend he t l a le which

Rueki pskcalkelaeel an PaP
alialess Paeck-B (P
nustend 75,0eo 7Scoo
nah .laa
37 o0 o 25,e02
26,0eo 25000
25 oo0
14,oeo 2 o06
25o0

hoed A
Laghploue Lumalstiue teh flo.

2b,oeo - b%.eoe
78o0

1 ,00D -
 PBP Mo as bepoo Rcouey 7 + Anttale 2eccui12. ls..
Casn louodyika
Gu4ndP3
2 4 + 75ce0-6200)x12 m3
S, o oo

2438 12ce0x12 mka

2 + O8 X 2
2 t o . 96 2.9643
sho end ap 2 R gd umuleke inploet 263,o02 3*a
ceood jnetnend s#1s,coe, Hence u2Rrae 9 12,o00 rom the g * .
cashildlae d 21sere Lizpee /1Gc0axr mls

Lesh Flauk Lumuleteise _cah fla

2S ooo
2S,oee
25,ee0
3 25, 000 7S, ooo
2S,0oe. +
2 000 I,29,ooPo
5
PBP ig inal Snuesatnant Aanuol tedh Flocs.
75,co/25, o00
3 8
the end a 2Ra the pafat sb B, tunalaise cesh

Recomadasions
while.contpipa aejad B, an lei3A PBP o2
paaiet A e Ketonmend the mgk la epl p2Gs A a the
PBP ad. 2,a y
*
 LalainPgjed saqusiaob an dnlial ausplauscb 2 25c00.ha kash
unoleln basae tsooo, Goo,tlecoo, 2 12,ce Zao
22000 ecdialycale PBP.
Cash snplae Cumusediue te3h inllen..
S,ooo Speo
Sooo 13.coo
23, ooo
12po0o 35 ooo

3c00 Ls,000

lash (pleus leasdnig-

ha ab PB.
349%4 25eea 23aoox12-
12,eoo.
23yid+_2ao012
12,000
3t0/6x12 = 3+2.q2 234 22 mes.
2edaina kaa PRP ushich equiac acor_ ouiloy
az s0 eook
ss, ctand, tirdL goilh a spaska.
LoSh flaus
booo
SumudednLaCosh Anpldua
2
3.
18ce0

33,eoo

khuub PB
 33o,000-2-2.00e yJ2
6, oeo

3 3000y 2- 3 4 oSx12 =3+6 CYk

G,oo0

) s e are 2 pigjecks k Y.fach ret sopuies an unue&insnd,Oc00

apusoed ta Sank thase pseiocts ace la Íhe PBP fpsm he follauusg ulje.
Ket Pret bere depr aptar Tac.
peet x Cks) Phajpet vrs)
2000
2 2000 4000
3 hooo booo
Soo0
5
nil

Pejecl-
Lagh tlou Lumulstine lsh 9pls
looo
2

Sooo 19poo
5. Soco
ocoo
t h e ond sh 5th tha pigjocl gdl F2goc0 úruastnant 2egoc4
hsdyeo tho FBP b accaata5 4R inpreiect x
Pject .
20co
2 toeo bo00
6ooo
12, 00o
8o00
20,oc0
ni
 Z29c0o haopera the PBP i8_occlaty
ota 4yaB in Prgjee Y.
Henco thepgiect y ShalelLo pacaacl ankaol kE a
ib_PBPB lssaCyas)_ahilh compai usith Piajt
Y.
12) X Lkd is p3educina ticala pastl ly manual lalo &is censicl
lasoplac ik ly tha_ ruus pnoching. heia ala 2
altinatiue_mblals RA
tha ha machind. Bepaaa aatateret ay paahilalsll hatainq the
PBP hom the halleoni
nlpoination.
Particles Machinel)_Machine (U)
Estimat lje algmechine
tat a mat O,00
S oeo
&tindad heing in Diad ueqa boc SOpoo
Addk.onalcst ap ncisilenanel
Addihanal co%k do &pauisien 12,coo
I8,Ceo

Pacbtallt, ttamant
Particdes Machine ahine l
E3timaielBaueings Pt
o00
20.00a
tal
Adolhional cøsk pa:
mainonano
Suphui2sn-
Total Addkiohal CB) 29evo 28,00g
Aet dauwinasG) Arual
Cashinleo=CA-B).
 PBP igiml naeskmat/Annual tash Alpla
PAPea ee()=aeceo/49,ee
24
PBL macl N) =}Seaoo /bo coo
23438
et As PEPin abo ab mac C3 bss bon acD honea
mac CM) u8Aacammandecd

13A
A_Cempy paepesiyatexpnd its p3oduction dan ga ahe bel.
an autamotic maecs 2 L48,00 Lsikha estnateol hao
62 an ardiny mac ceiting t Janeco hauiga alimatd lie
l Sy mo anrual als g_tost oo_Etunalad as ollet&
Peatialati Automatic mac () Adivey mac ) .
So oeo
Lests
Hatriel
Ldoa 12,co0
Veaalke eshade 24oee 20, o0o
lampato. the compaatiue paokitaliluks a the paopesals
wnda the PeP mdlhed ua r tac.

Potalere Artsmals mac

Ant 2 Ant2
alsa Lsocco
dasb.
rliial
Lalon
Vaaialle awhiad
 BP= _iginal nueet mord Anuak cash Anlalovas.
4s,ooe/bygoo
74A8.

on
eticlas3 odinaly mak
Anmta Amt
Ests 1seeeo
Matasial Seooo-
Lalca bo, po o
Siallh cuolhiads 20 c0o OO.
Prata csh illaue
PEP= ddita Sngestmont/Annuanlcagh Alace
,29,2e/pooo
by18
AS PBPj8 n cose ao oikney moc Vs8 Than aulainalic
mc hence idisay_mac8 pidper20o

Auaae Rabah Retisn molhiao Accautisg Rato ah Kolesn mdiod

CARR)
Aton ate y otuan_molhod monne Ue awdaae ath ah elarn
pialyit takon ba sen&idaipq he pagecf elwaluuation.
Acountisg ato dß ackaun taks nla ale the otal caling3. rplclel
oeman nustnondpropehal aua ita plo Lilke time
mdtbod, called ao Accoutir aao ab dutn_ Apae,
Soteal ean nhod lkake te conopk & Orsd en the ijo2ot
 i)Relan pd unit_Aruteltmad nthod
Talal paalt CA pla deph laoia
elan po wnit ap Antaabmont = ot Arwatont in he prorat
Auao40 AnnualpralLx leo
iAusege sctasn an aeage 9nsstronta otnuoe3tnovits

Aatnga seks bian mathed-tlpaa AbiakpRe)ioo

Lat Anaaknobin the pgejed«alurdpaid

et nuestnerta inthe paajed

sge Annutl poalk -Tatl aaßta

Reban utog pa urit ie mnk nclhod

Rdinn en Ama Anstnoit olal not inagtmsát /2

Anga nstmt- ToaJiniastnant /2

i_Avaage 3dlan on Auerage nstnantnolhod
Apan hlin on aspoa nughostelace3_

Hoilb
 Acausln,Rab.ab Retai CARe) wilhae Pralbns
1Apsag9 Rakoab adtisns Pohan p.a uit niathed
A piajaek
0qyukas an Enusinad ab2 so0, ooo has.a
paa alpta dp Tazs8 dang the Sylá
oo ading tohOcoa,
Ebeoco;2ecoo, 2seoo2L22wo uirg ARR melhool
nlehe
dcae Patuash letisni an the inuactmo molhod.
B)Thoolsn pa unit sineRnOnt
a) AReaesate asstisn kal
poaMtalapA Tazie1op
MAAusthont jn ~ke paoectx
halal plt Lqcoo420,cco4ao4 Secco t20o
et insagkhd in thapagjad Z4eo0
Ol=SAap alA
9eeco- 20 eao

24eaeo
8o,oooS
2%09e
Ag atea Retan=ALsa Annual pal xjoo
ok noetnank in the paajet
Aag Anual l o t z l e t

Aug n paaljit zkg,ooa

 t Ancstosrd indhe psidz C1-daapVal.e.
S00 po0 29,00a-l,30oce

caooo
bKolan a wnikalp nmaiment Hothao

KaLapAuaku olal Preha (AedoeR La)

=he,ooet booo F29 0eotSeoeot 20eo22jae
Met Sraeinoin pe- igiral Aeaesod -Baepnkee
S,oepoe-20,oeoz 4,8eooo

etua patunkah ncsnat 24eceexieo

h80,ooo

1s) AAeago Alunr en Aucogo neesmmti malhacl

Lolealte te Ag aab al 2stn ba2 Plajiaet A28 kom eoleai

Pouiculas8 Paiod A Paoaet .

Anlestnats
Epdisle (na Salsoge palue) SZ
Poeiudad kt Acona CAtle inlãt 2up hoss)
Yeal Phgiadt A Prejael &. g
2PeO
ISeo 30e0
15e0
20e0
lcoo

1O,ooee
 i e i a d sat al telan 124whih plt shaddle undsth
Eeldian
Paatieeloa8 Prnyet Ae)
atl PalakCalta dosltao booo
hecol1go opcexs) 2co0
20,o00 3 eoo
AyaFnucLnant (ecooe1eceo
Aegaanan AugAneste 13%

t Anlakthaath
A)= SooxL00
10cc0

B Zoo0
ISooo

ata a asq aluin ara Aug eethet_3 hoighoa utaso ol6 ptA|

khenca paejs Aib &uga oladt ta le udorlaken.

16)Aueago Addn on Auq naalhonl mthe.
X. Liscanlideaol tho puncha.80 4k machino. 2 machins
atecuilalla xày acogl eb nch madhine itbaooe Each 2
machire has.an orcpociadl uleab 5u22.Med paclsLzia lae
l a dop dutng the- ezpelud i aa tho machinofs aa aisan

Yoaa Machinex CR)

1Sooo
2 2o,000
2scoe 2 00
1S,coo
S
Total 89o00 coc
Fallang the_othod ab Aeaaoo Ron on Aoq
Anectbnsta8tn aohich do he_altasakina llko ele
Prktalla. e cyclea ate ob tac ngule teko at so