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56 Feuille de calcul Cash Flow
Calcul de NPV
Utilisez un taux d'intérêt de 20 % sur la période (I).
Réponses : la valeur actuelle nette (NPV) est de 7 266,44 et la valeur
acquise nette
Calcul de IRR
Réponse : la valeur du taux interne de rentabilité (IRR) s'élève à
52,71 % et celle du taux interne de rentabilité modifié (
Exemple : Valeur d'un crédit-bail avec versements
irréguliers
Un crédit-bail avec échéancier de versements irréguliers est
généralement utilisé lorsque le plan de trésorerie du preneur connaît des
fluctuations saisonnières ou anticipées.
Un crédit-bail sur une période de 36 mois est associé à l'échéancier
suivant, avec des versements en début d'échéance.
Pour Appuyez sur Affichage
Accéder à la variable de taux
d'intérêt
(
I= 0.00
Entrer le taux d'intérêt sur la
période
20 !
I=
20.00
Ä
Calculer la valeur actuelle
nette
# %
NPV=
7,266.44
Å
Pour Appuyez
sur
Affichage
Accéder à la variable
IRR )
IRR= 0.00
Calculer le taux interne de rentabilité %
IRR=
52.71
Å
Nombre de mois Montant des versements
40
8 5000
30
9 6000
20
64


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