美国cpa知识点：Payback Period Method

成功就是百分之一的天赋加百分之九十九的汗水，正保会计网校特别为美国CPA学员整理了美国cpa知识点：Payback Period Method，祝您在网校学习愉快！

Payback Period Method

Formula：=Net initial investment

Increase in annual net after-tax cash flow

Advantages

-Easy to use and understand–no complex formulas

-Emphasis on liquidity–management focus on return of capital

Limitations

-The time value of money is ignored

-Project cash flows occurring after the initial investment is recovered are not considered

-Reinvestment of cash flow is not considered

-Total project profitability is neglected.

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