Sunday, May 9, 2010

Net Present Value (NPV), Internal Rate of Return (IRR), and Direct Capitalization Method

  • Net Present Value (NPV)
    • If a cash flow fluctuates, the best valuation approach is the net present value.
  • Internal Rate of Return (IRR)
    • Limitation: multiple solutions when the investment has positive cash flow one year and a negative cash flow the next year.
  • Direct Capitalization Method
    • Best used when the investment's net operating income is stable.


NPV > 0
then IRR > required rate of return

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