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FINANCIAL CASH FLOW FOR PROJECT

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Coordinating the plans of technical construction, finance, economic analysis, and available resources

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Nội dung Text: FINANCIAL CASH FLOW FOR PROJECT

Fulbright Economics Teaching Program, 2004-2005 The Appraisal of Development Expenditures - Constructing Financial Cash Flow for Project CONSTRUCTING FINANCIAL CASH FLOW FOR PROJECT CAO HAØO THI PROJECT CASH FLOW PROFILE Cash receipt minus cash expenditure Operational phase 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Initial investment phase Cao Hao Thi 1
Fulbright Economics Teaching Program, 2004-2005 The Appraisal of Development Expenditures - Constructing Financial Cash Flow for Project PRINCIPLES FOR CONSTRUCTING CASH FLOW Including only CASH RECEIPT and CASH EXPENDITURE OPPORTUNITY COST SUNK COST RULES OF CONSTRUCTING CASH FLOW END OF YEAR: Cash receipts and cash expenditures within one year are recorded at the end of that year Year 0 Disposal time (liquidation time) Cao Hao Thi 2
Fulbright Economics Teaching Program, 2004-2005 The Appraisal of Development Expenditures - Constructing Financial Cash Flow for Project CONSTRUCTING CASH FLOW PROFILE FOR INVESTMENT PLAN Coordinating the plans of technical construction, finance, economic analysis, and available resources CONSTRUCTING CASH FLOW PROFILE FOR OPERATION PLAN Coordinating market and resources analyses, determining the receipts and expenditures for project operation Cao Hao Thi 3
Fulbright Economics Teaching Program, 2004-2005 The Appraisal of Development Expenditures - Constructing Financial Cash Flow for Project BASIC VARIABLES IN CASH FLOW SATATEMENT DEPRECIATION Why is there the concept of depreciation cost? Is depreciation cost an item in cash flow statement? BASIC VARIABLES IN CASH FLOW STATEMENT DEPRECIATION Using depreciation cost to determine the cash flow pattern: – Calculating tax expenditure – Calculating disposal value Cao Hao Thi 4
Fulbright Economics Teaching Program, 2004-2005 The Appraisal of Development Expenditures - Constructing Financial Cash Flow for Project BASIC VARIALBES IN CASH FLOW STATEMENT CASH RECEIPT and SALES Sales, Account receivable (AR) and Cash Receipt Cash Receipt in period = Sales in period + (ARbeginning – ARend) BASIC VARIALBES IN CASH FLOW STATEMENT CASH EXPENDITURE and PURCHASES Purchases, Account Payable (AP)and Cash Expenditure Cash Expenditure in period = Purchases in period + (APbeginning – APend) Cao Hao Thi 5
Fulbright Economics Teaching Program, 2004-2005 The Appraisal of Development Expenditures - Constructing Financial Cash Flow for Project BASIC VARIALBES IN CASH FLOW STATEMENT CASH Cash balance (CB) Cash needed to do transactions in project operation Increase in CB is an outflow Decrease in CB is an inflow BASIC VARIALBES IN CASH FLOW STATEMENT LAND COST Investment in land Vs. investment in project Dealing with land as a separate investment. Don’t include profit/loss of investment in land as receipt/expenditure in project as long as there is no direct improvement/destruction for the land created by the project Land cost is the opportunity cost, the annual lending cost or capital cost of the project in the time of using land. Cao Hao Thi 6
Fulbright Economics Teaching Program, 2004-2005 The Appraisal of Development Expenditures - Constructing Financial Cash Flow for Project PROJECT APPRAISAL POINTS OF VIEW Financial appraisal – Equity point of view – Total Investment point of view (TIP) ECONOMIC POINT OF VIEW OTHER POINTS OF VIEW PROJECT APPRAISAL POINTS OF VIEW TIP EQUITY ECONOMIC BUDGET Cash receipt + + + Cash expenditure - - - Opportunity cost - - - Subsidy + + - Tax - - + Borrow/Payment +/- -/+ Externality +/- Cao Hao Thi 7

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