Assessment Details: The Case Study – Baxil ElectronicsThis case study will assess your knowledge of key content areas of SBM1203. You are required to read analyse the case study “Baxil Electronics”...

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Assessment Details:
The Case Study – Baxil ElectronicsThis case study will assess your knowledge of key content areas of SBM1203. You are required to read analyse the case study “Baxil Electronics” and answer the questions at the end of case study.
This case helps you to apply various capital budgeting concepts and techiques and to investigate how sensitive our estimate of NPV (Net Present Value) is to changes in that one variable. You are also required to review any four publications related to the topic as part of this assignment and critique them for relevance to case study as a answer for Question-2.


Baxil Electronics— A Case Study Baxil Electronics is a midsized electronics manufacturer located in Japan. The company president is Shexana, who inherited the company. When it was founded over 60 years ago, the company originally repaired radios and other household appliances. Over the years, the company expanded into manufacturing and is now a reputable manufacturer of various electronic items. Jay, a recent MBA graduate, has been hired by the company’s finance department. One of the major revenue-producing items manufactured by Baxilis a personal digital assistant (PDA). Baxil currently has one PDA model on the market, and sales have been excellent. The PDA is a unique item in that it comes in a variety of tropical colors and is pre programmed to play Jimmy Buffett music. However, as with any electronic item, technology changes rapidly, and the current PDA has limited features in comparison with newer models. Baxil spent $750,000 to develop a prototype for a new PDA that has all the features of the existing PDA but adds new features such as cell phone capability. The company has spent a further $200,000 for a marketing study to determine the expected sales figures for the new PDA. Baxil can manufacture the new PDA for $155 each in variable costs. Fixed costs for the operation are estimated to run $4.7 million per year. The estimated sales volume is 74,000, 95,000, 125,000, 105,000, and 80,000 per each year for the next five years, respectively. The unit price of the new PDA will be $360. The necessary equipment can be purchased for $21.5 million and will be depreciated on a seven-year MACRS schedule. It is believed the value of the equipment in five years will be $4.1 million. As previously stated, Baxil currently manufactures a PDA. Production of the existing model is expected to be terminated in two years. If Baxil does not introduce the new PDA, sales will be 80,000 units and 60,000 units for the next two years, respectively. The price of the existing PDA is $290 per unit, with variable costs of $120 each and fixed costs of $1,800,000 per year. If Baxil does introduce the new PDA, sales of the existing PDA will fall by 15,000 units per year, and the price of the existing units will have to be lowered to $255 each. Net working capital for the PDAs will be 20 percent of sales and will occur with the timing of the cash flows for the year; for example, there is no initial outlay for NWC, but changes in NWC will first occur in year 1 with the first year’s sales. Baxil has a 35 percent corporate tax rate and a 18 percent required return. Additionally, because of rapid changes in technology, she was concerned that a competitor could enter the market. This would likely force Baxil to lower the sales price of its new PDA. For these reasons, she has asked Jay to analyze how changes in the price of the new PDA and changes in the quantity sold will affect the NPV with a required return of 12% instead of 18% of the project. Shelley has asked Jay to prepare a report answering the following questions. QUESTIONS (You are required to answer all the questions and show calculation as necessary) 1. What are the factors they may influence producing PDA? 2 What are methods available to evaluate the project? Discuss in detail? (Answering this question may require some research) 3. What is the payback period of the project ? 4. What is the profitability index of the project? 5. What is the IRR of the project? 6. How sensitive is the NPV to changes in the price of the new PDA applying required return 12%? 7. How sensitive is the NPV to changes in the quantity sold of the new PDA applying required return 12%? 8. Would you like to proceed with this investment during the corona virus period ? Discuss in support of your answer.
Answered Same DayApr 25, 2021SBM1203

Answer To: Assessment Details: The Case Study – Baxil ElectronicsThis case study will assess your knowledge of...

Akash answered on Apr 30 2021
150 Votes
BAXIL ELECTRONICS— A CASE STUDY
CAPITAL BUDGETING
Table of Contents
1. Factors Influencing the Production of PDA    3
2. Methods Available for Evaluation of Project    3
3. Payback Period of the Project    4
4. Profitability Index of the Project    5
5. IRR of the Project    6
6. Sensitivity of NPV to Changes in the Price of PDA    7
7. Sensitivity of NPV to Change in Quantity Sold    7
8. Investment Decision during the Corona Peri
od    8
References    9
1. Factors Influencing the Production of PDA
In the given case study, the company is planning to launch a new PDA, which is expected the increase the market share of the company. However, there are certain factors that can have an impact on the production of PDA, which are efficiency of the machine involved in producing the PDA. In addition to that, the cost of capital is a major area of area as it may affect the capacity of the firm to raise working capital. There may be chances in the rate of interest, which can have an impact on the project.
The demand for the PDA is also an important factor to be considered while deciding the production for subsequent years. In case, there is not much demand for the new PDA, as it seems to be a little costlier than the old PDA, then the production of the PDA will be affected greatly. In addition to that, availability of labour is another important factor that can have a significant impact on the production of the new PDA. Availability of labour is an integral factor to be considered before starting the production of any product.
2. Methods Available for Evaluation of Project
There are multiple methods available for evaluation of the new PDA project. According to Menifield (2017), being a capital intensive project, the decision can be taken using various methods such as Payback Period, Net Present value, Internal Rate of Return (IRR), discounted payback period and Profitability index. The payback period indicates the time taken by a new project to recover the cash outflows. It is very easy to compute and decision that involves small funding can be taken using the payback period method. However, it does not take into consideration the time value of money, which plays an integral role in decision making for capital-intensive projects.
As commented by Claggett (2018), Discounted Payback Period is a better option to identify the time required to get back the outflows. It takes into consideration the time value of money and it can be used for large projects. However, in case there are losses after the payback period is complete and then it is not taken into consideration. After the payback period is completed, if there is no revenue, even then the project will have to be accepted, which may be misleading.
According to Phillips and Phillips (2019), Net Present value is the difference between the Present Value of the Inflows and the Present Value of Inflows. It is the best method to be used for capital budgeting decisions. It indicates the return from the project in absolute terms, which shows the exact scenario/returns from the project. Net Present value is the most preferred option among financial managers across the globe for taking capital budgeting decisions. Profitability Index is another very good option, which indicates the return per rupee invested in the project. It takes into consideration the time value of money and is similar to NPV.
However, the only difference between NPV and PI is that NPV indicates the earnings in absolute terms and PI indicates the earnings per rupee invested. Internal rate of Return is the rate of Return, at which the Present Value of Inflows is equal to the Present Value of Outflows. In case the IRR is greater than the required rate of return, the project is accepted and in case the IRR is lower than the required rate of return, the project is rejected (Musell & Yeung, 2019). It is also a very good method for evaluating long-term projects.
Out of all the mentioned method, NPV and IRR are the most widely used by managers across the globe. It enables the manager in choosing the project to be chosen to the product to be produced or not and others. In the given case study, the NPV, PI and IRR indicate that the new PDA project should be implemented. From...
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