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Kuinka laskea Payback Period

Mikä on Payback Period?

Payback period is how long it takes for an investment to recover its initial cost through cash inflows. Simple but ignores time value of money; discounted payback is more accurate.

Kaava

Payback = Year before recovery + (Unrecovered cost / Cash flow in recovery year)

Vaiheittainen opas

  1. 1List cash inflows by year
  2. 2Accumulate until initial investment is recovered
  3. 3Calculate exact time within the recovery year

Ratkaistut esimerkit

Syöte
Initial: $10k, Flows: $3k, $4k, $5k
Tulos
Payback ≈ 2.2 years
Recovers in early year 3

Yleisiä virheitä vältettäväksi

  • Ignoring time value of money
  • Not handling cash inflows before payback

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