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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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