Updated CBA2
Updated CBA2
Updated CBA2
Annual Cost
Position Number of Staff Salary/Month
per System
ITEMS Cost of Unit No. of Units Life Expectancy Salvage Value Annual
Depreciation
Air conditioner 9,000.00 1 5 20% 1,440.00
Full body mannequin 3,000.00 4 3 20% 3,200.00
Calculators 1,750.00 2 8 20% 350.00
Clothes Rail 2,000.00 6 5 20% 1,920.00
Electric Fan 1,700.00 2 5 20% 544.00
Total 7,454.00
IV. ELECTRICITY
kWh/day= [(unit watts * no. of hrs. used/day) * no. of units / 1000]
kWh/month = kWh/day * no. of working days /month
V. MISCELLANEOUS
MISCELLANEOUS EXPENSES *Assumed only 72,000.00
SUMMARY:
SALARIES & WAGES 420,000.00
DEPRECIATION OF FURNITURE, MACHINES & EQUIPMEN 7,454.00
OFFICE SUPPLIES 53,520.00
ELECTRICITY 3,775.18
MISCELLANEOUS 72,000.00
ANNUAL OPERATING COST OF EXISTING SYSTEM P 556,749.18
ANNUAL OPERATING COST OF THE PROPOSED SYSTEM
Annual Cost
Position Number of Staff Salary/Month
per System
ITEMS Cost of Unit No. of Units Life Expectancy Salvage Value Annual
Depreciation
Clothes Rail 2,000.00 6 5 20% 1920.00
Electric Fan 1,700.00 2 5 20% 544.00
Computer Package 30000.00 1 5 20% 4800.00
Full body mannequin 3,000.00 4 3 20% 3,200.00
Air conditioner 9,000.00 1 5 20% 1,440.00
Printer 6000.00 1 5 20% 960.00
Total 12,864.00
IV. ELECTRICITY
kWh/day= [(unit watts * no. of hrs. used/day) * no. of units / 1000]
kWh/month = kWh/day * no. of working days /month
Wattage Hours No. of Units Days kWh/month
Airconditioner 200 10 1 26 52
Electric Fan 80 10 2 26 41.6
Light Bulb 10 10 4 26 10.4
Computer 100 10 1 26 26
Total Monthly Power Consumption 130
VI. MISCELLANEOUS
MISCELLANEOUS EXPENSES *Assumed only 72,000.00
SUMMARY:
SALARIES & WAGES 300,000.00
DEPRECIATION OF FURNITURE, MACHINES & EQUIPMEN 12,864.00
OFFICE SUPPLIES 12,120.00
ELECTRICITY 5,517.14
AMORTIZATION OF SOFTWARE COST 5,000.00
MISCELLANEOUS 72,000.00
ANNUAL OPERATING COST OF PROPOSED SYSTEM P 407,501.14
BREAKDOWN OF COST (Development & Investment)
I. Development Cost
C. Labor Cost
Working
Personnel Salary No. of Staff Period Total Cost
(months)
System Developer 10,000.00 2 3 60,000.00
D. ELECTRICITY
kWh/day= [(unit watts * no. of hrs. used/day) * no. of units / 1000]
kWh/month = kWh/day * no. of working days /month
E. Office Supplies
Expenses for 3
ITEMS
Months
2 ballpens ( P5 @ ) 10.00
1 ream short bond paper (P250 @) 250.00
1 ream long bond paper (P300 @) 300.00
1 Ink Printer ( 1100 @) 1,100.00
* Other Supplies 500.00
Total Expenses for 3 Months 2,160.00
SUMMARY:
DEVELOPMENT COST 66,922.86
HARDWARE ACQUISITION COST 36,000.00
SOFTWARE ACQUISITION COST -
TRAINING COST -
TOTAL INVESTMENT P 102,922.86
Project A
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Total
Benefits 3,000.00 28,000.00 31,000.00 34,000.00 36,000.00 39,000.00 42,000.00
Present Value Factor 1 1.000 0.893 0.797 0.712 0.636 0.567 0.507
Present Value 3,000.00 25,004.00 24,707.00 24,208.00 22,896.00 22,113.00 21,294.00 143,222.00
Cost 60,000.00 17,000.00 18,500.00 19,200.00 21,000.00 22,000.00 23,300.00
Present Value Factor 1 1.000 0.893 0.797 0.712 0.636 0.567 0.507
Present Value 60,000.00 15,181.00 14,744.50 13,670.40 13,356.00 12,474.00 11,813.10 141,239.00
Net Present Value 1,983.00
PV formula: PV = 1/(1+i)^n
i = rate, n = no. of years
Project B
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Total
Benefits 6,000.00 26,000.00 54,000.00 70,000.00 82,000.00 92,000.00
Present Value Factor 12% 0.893 0.797 0.712 0.636 0.567 0.507
Present Value 5,358.00 20,722.00 38,448.00 44,520.00 46,494.00 46,644.00 202,186.00
Cost 80,000.00 40,000.00 25,000.00 22,000.00 24,000.00 26,500.00 30,000.00
Present Value Factor 1 1.000 0.893 0.797 0.712 0.636 0.567 0.507
Present Value 80,000.00 35,720.00 19,925.00 15,664.00 15,264.00 15,025.50 15,210.00 196,808.50
Net Present Value 5,377.50
COST-BENEFIT ANALYSIS
I. INVESTMENT
DEVELOPMENT COST 66,922.86
HARDWARE ACQUISITION COST 36,000.00
SOFTWARE ACQUISITION COST 0.00
TRAINING 0.00
TOTAL INVESTMENT P 102,922.86
INVESTMENT 102,922.86
ANNUAL NET
OPERATING OPERATING COST ANNUAL GROSS TAX EFFECTS DISCOUNT PRESENT VALUE
YEAR CASH SAVINGS /
COST (EXISTING) (PROPOSED) CASH SAVING (32%) FACTOR OF SAVINGS
FUTURE VALUE