--- title: CÂU HỎI TỰ LUẬN - TỔNG HỢP NHỮNG VẤN ĐỀ LIÊN QUAN ĐẾN QUYẾT ĐỊNH ĐẦU TƯ description: Bài viết tổng hợp một số câu hỏi tự luận thường gặp trong đề thi CMA Part 2 thuộc nội dung Môn 2E - Tổng hợp những vấn đề liên quan đến quyết định đầu tư --- [Bỏ qua đến phần nội dung](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-1#main-content) Tiếng Việt Hiển thị menu phụ cho bản dịch [Hỗ trợ thêm](https://knowledge.sapp.edu.vn/knowledge/kb-tickets/new?hsLang=vi) ![SAPP logo mới-01 (1)-1.png\]](https://1774127.fs1.hubspotusercontent-na1.net/hub/1774127/hubfs/SAPP%20logo%20m%E1%BB%9Bi-01%20(1)-1.png?height=40&name=SAPP%20logo%20m%E1%BB%9Bi-01%20(1)-1.png) - [Home](http://sapp.edu.vn/) - [Khóa học](http://sapp.edu.vn/khoa-hoc) Hiển thị menu phụ cho Khóa học - [Khoá học ACCA](https://sapp.edu.vn/acca/) - [Khoá học CFA](https://sapp.edu.vn/khoa-hoc-cfa/) - [Khoá học CMA](https://sapp.edu.vn/khoa-hoc-cma/) - [CertIFR - Lập BCTC Chuẩn IFRS Online](https://sapp.edu.vn/certifr-lap-bctc-chuan-ifrs/) - [Luyện thi BIG4 cấp tốc](https://sapp.edu.vn/khoa-luyen-thi-big4-cap-toc-sapp-academy/) - Blog Hiển thị menu phụ cho Blog - [ACCA](https://blog.sapp.edu.vn/acca) - [CFA](https://blog.sapp.edu.vn/cfa) - [CMA](https://sapp.edu.vn/blog/bai-viet-cma/) - [CertIFR - Lập BCTC chuẩn IFRS](https://blog.sapp.edu.vn/certifr) - [BIG4](https://blog.sapp.edu.vn/tuyendungbig4) - [Kiểm toán thực hành trên Excel](https://blog.sapp.edu.vn/kiem-toan-thuc-hanh-tren-excel) - [Tài liệu](http://sapp.edu.vn/tai-lieu/) - [Liên hệ](http://sapp.edu.vn/lien-he/) Mở điều hướng chính Đóng thanh điều hướng chính - [Home](http://sapp.edu.vn/) - [Khóa học](http://sapp.edu.vn/khoa-hoc) Hiển thị menu phụ cho Khóa học - [Khoá học ACCA](https://sapp.edu.vn/acca/) - [Khoá học CFA](https://sapp.edu.vn/khoa-hoc-cfa/) - [Khoá học CMA](https://sapp.edu.vn/khoa-hoc-cma/) - [CertIFR - Lập BCTC Chuẩn IFRS Online](https://sapp.edu.vn/certifr-lap-bctc-chuan-ifrs/) - [Luyện thi BIG4 cấp tốc](https://sapp.edu.vn/khoa-luyen-thi-big4-cap-toc-sapp-academy/) - Blog Hiển thị menu phụ cho Blog - [ACCA](https://blog.sapp.edu.vn/acca) - [CFA](https://blog.sapp.edu.vn/cfa) - [CMA](https://sapp.edu.vn/blog/bai-viet-cma/) - [CertIFR - Lập BCTC chuẩn IFRS](https://blog.sapp.edu.vn/certifr) - [BIG4](https://blog.sapp.edu.vn/tuyendungbig4) - [Kiểm toán thực hành trên Excel](https://blog.sapp.edu.vn/kiem-toan-thuc-hanh-tren-excel) - [Tài liệu](http://sapp.edu.vn/tai-lieu/) - [Liên hệ](http://sapp.edu.vn/lien-he/) - Tiếng Việt Hiển thị menu phụ cho bản dịch - [Hỗ trợ thêm](https://knowledge.sapp.edu.vn/knowledge/kb-tickets/new) - [Liên hệ với chúng tôi](https://sapp.edu.vn/lien-he/) [Liên hệ với chúng tôi](https://sapp.edu.vn/lien-he/?hsLang=vi) Chúng tôi có thể giúp gì cho bạn? - Không có đề xuất nào vì trường tìm kiếm bị trống. 1. [SAPP Knowledge Base](https://knowledge.sapp.edu.vn/knowledge?hsLang=vi) 2. [Tự học CMA Part 2 (Certified Management Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi) 3. [\[CMA Part 2 - 2E\] - Investment decision](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2e-investment-decision) # CÂU HỎI TỰ LUẬN - TỔNG HỢP NHỮNG VẤN ĐỀ LIÊN QUAN ĐẾN QUYẾT ĐỊNH ĐẦU TƯ ## Bài viết tổng hợp một số câu hỏi tự luận thường gặp trong đề thi CMA Part 2 thuộc nội dung Môn 2E - Tổng hợp những vấn đề liên quan đến quyết định đầu tư [**Tình huống**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-1#th) [**Câu hỏi**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-1#ch) [**Diễn giải**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-1#dg) [**Đáp án**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-1#da) **Tình huống:** Bell Company is a large diversified manufacturer organized into profit centers. Division managers are awarded a bonus each year if the division exceeds profit goals. Although division managers are generally given control in operating their division, all capital expenditures over $500,000 must be approved by the home office. Bob Charleson was recently appointed division manager of the Central Division. Twelve months ago, Charleson's predecessor, who had been fired, was able to convince the home office to invest $700,000 in modern manufacturing equipment with an expected life of five years. Included within the $700,000 investment was a special packaging machine at a cost of $200,000. This packaging machine has a five-year useful life and a zero salvage value. Charleson has just learned of a new packaging process that would save the Central Division $60,000 a year in packaging cost over the five-year life of the equipment. As a result of the introduction of new technology, the current packaging machine could be sold for $75,000. Acquisition and installation of the new packaging process equipment would cost $210,000. Central Division's cost of capital is 10 percent, and it has an effective income tax rate of 40 percent. The new equipment has a zero salvage value and is depreciated over five years on a straight-line basis. **Câu hỏi:** a/ Calculate the net present value of acquiring the new packaging process. Show your calculations. b/ From a financial standpoint, should Bell Company invest in the new packaging technology? Explain your answer. c/ Identify and explain three nonfinancial or behavioral factors that could cause Charleson to change the investment decision made in the previous question. **Diễn giải:** Bell Company là một nhà sản xuất lớn, đa dạng, tổ chức thành các trung tâm lợi nhuận. Quản lý bộ phận được thưởng nếu vượt mục tiêu lợi nhuận, nhưng chi tiêu vốn trên $500,000 phải được phê duyệt bởi văn phòng trung tâm. Bob Charleson vừa được bổ nhiệm làm quản lý bộ phận Trung tâm. Người tiền nhiệm của Charleson đã thuyết phục văn phòng trung tâm đầu tư $700,000 vào thiết bị sản xuất, bao gồm một máy đóng gói giá $200,000, có tuổi thọ năm năm và không có giá trị thanh lý. Charleson biết về quy trình đóng gói mới tiết kiệm $60,000 mỗi năm trong năm năm. Máy đóng gói hiện tại có thể bán được $75,000. Thiết bị mới tốn $210,000 để mua và lắp đặt. Chi phí vốn là 10%, và tỷ lệ thuế thu nhập là 40%. Thiết bị mới không có giá trị thanh lý và được khấu hao trong năm năm theo phương pháp đường thẳng. *Yêu cầu:* *a/ Tính giá trị hiện tại ròng (NPV) của việc mua quy trình đóng gói mới. Hiển thị các tính toán của bạn.* *b/ Từ góc độ tài chính, Bell Company có nên đầu tư vào công nghệ đóng gói mới không? Giải thích câu trả lời của bạn.* *c/ Xác định và giải thích ba yếu tố phi tài chính hoặc hành vi có thể khiến Charleson thay đổi quyết định đầu tư được đưa ra ở câu hỏi trước.* **Đáp án:** **a/ Calculate the net present value of acquiring the new packaging process. Show your calculations.** The net present value is calculated as follows: |        New packaging process equipment |   $210,000 × 1.00 | $(210,000) | | --- | --- | --- | |        Sale of existing packaging equipment |   $75,000 × 1.00 | 75,000 | |        Tax benefit from sale |   $34,000 × 0.9090 | 30,906 | |        Depreciation tax shield—new |   $42,000 × 0.4 × 3.791 | 63,689 | |        Loss of annual tax shield—old |   $40,000 × 0.4 × 3.170 | (50,720) | |        Annual after-tax savings 10% @ 5 year |   $36,000 × 3.791 | 136,476 | |        **Net present value** |   | **$45,351** | Annual depreciation on old equipment $200,000/5 = $40,000 Book value at end of first year $200,000 – $40,000 = $160,000 Loss on sale of old equipment: |        Sale price |     $ 75,000 |   | | --- | --- | --- | |        Book value | 160,000 |     **($85,000)** | Tax benefit = $85,000 × 40% tax rate = $34,000 Annual depreciation on new equipment $210,000/5 = $42,000 **b/ From a financial standpoint, should Bell Company invest in the new packaging technology? Explain your answer.** The net present value at 10 percent, the firm's cost of capital, is positive. A positive NPV indicates that the project earns more than the firm's cost of capital, and thus should be accepted.   **c/ Identify and explain three nonfinancial or behavioral factors that could cause Charleson to change the investment decision made in the previous question.** Nonfinancial and behavioral factors that could cause the company to change the investment decision made solely on the basis of financial terms include: - Charleson's bonus may be negatively affected by the decision to replace the packaging equipment with the new technology, since the sale yields a short-term accounting loss of $85,000. Such a loss may cause the Central Division to miss its profit targets, and Charleson to miss his bonus. - The new technology may come with risks due to its novelty. It's important to consider the kind of warranty the new equipment will have, as there may be concerns about its reliability and consistent performance. - Implementing the new technology will likely involve a learning curve for employees, leading to increased training costs. The time and resources required to train staff on the new equipment must be taken into account. - [General Customer Experience](https://knowledge.sapp.edu.vn/knowledge/general-customer-experience?hsLang=vi) - [ACCA Customer Experience](https://knowledge.sapp.edu.vn/knowledge/acca-customer-experience?hsLang=vi#main-content) - [6.15. 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