Investment Appraisal Decisions - I Mindmap

May 9, 2026

Upload by Rowan

This mindmap outlines key considerations for Investment Appraisal and Decisions, focusing on 'Investment Appraisal/Decisions - I'. It systematically breaks down the process into several core components, starting with Non-Discounting and Discounting methods, including Discounting (DCF) and TV of Money. A significant section is dedicated to Relevant Cost. The central part of the map details various Adjustments that need to be made, encompassing Inflation (with Real Rate, Nominal Rate, Specific Rate, and General Rate), Working Capital (covering Initial, During the project life, and End of project stages), and Taxation. Under Taxation, specific elements like Tax Saving (TS) on Dep., TS on Balancing Chg/Allow., Tax Payment (Advance and Arrears), and Fixed Cost adjustments are further elaborated. The map also includes considerations for 'Points to remember', specifically highlighting 'Sunk Cost' as not relevant and 'Incremental' costs as crucial for calculating DCF. The structure is designed to provide a clear, logical flow of information essential for financial decision-making in investment appraisal.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages1

Reading Time3 min

AccessFree to download

May 9, 2026

Upload by Rowan