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What is Risk and Uncertainty in Capital Budgeting?

Risk:  It is variability between actual return and estimated return in a certain future. The decision maker draws a probability of certain return based on historical data. Uncertainty:  The decision makers are not able to draw probability of an outcome in uncertain future. The facts are unknown in uncertain future. Risks associated with Projects are: Stand-Alone risk:  It is a risk associated with single project alone. Corporate risk:  It is a risk of a choosing a project which effects the overall company profits or positions. Market risk:  It is a risk of choosing a project which effects the shareholders position         in company. Liquidity risk : To face difficulty in converting an investment into cash. It means investors are not able to get fair value on selling its investment when they need cash immediately. Inflation risk:  It is a loss of purchasing power. It means the quantity of goods you bought in Rs. ...

What is Profitability Index?

Profitability Index:   It is a tool used to calculate whether investment project is accepted or not. It considers the time value of money. If profitability index is less than 1 that project is rejected and if it is more than 1 than that project is accepted and if it is equal to 1 than project is rejected. It is also known as   Benefit-cost ratio . Advantages of Profitability index: ·            It considers time value of money. ·            It is easy to calculate. ·            Highest the profitability ratio better will be the investment. ·            It includes all cash flows during investment period. Disadvantages of Profitability Index: ·            It is calculated on the basis of estimated rate of return.  It does not ...