ACCA-FM-2026-ROCE-PBP-CASH FLOW -MUST WATCH скачать в хорошем качестве

ACCA-FM-2026-ROCE-PBP-CASH FLOW -MUST WATCH

Key takeaways Return on Capital Employed (ROCE) and Accounting Rate of Return (ARR) are the same method that uses accounting profit rather than cash flow Payback period measures how quickly an investment is recovered through cash flows When calculating payback period, terminal values (like asset sales at project end) should not be included in unitary method calculations Relevant cash flows for investment appraisal include future cash flows that differ between alternatives Sunk costs (past expenditures), allocated overheads that don't change, and non-cash items like depreciation are not relevant cash flows Opportunity costs and side effects must be considered when evaluating projects #ACCA #ACCAStudents #ACCAExamPrep #FMSimplified #ACCASBL #ACCA2026 #SarafAcademy #PrakashSir #FinanceCareers #LevelUpWithSarafAcademy 𝐀𝐂𝐂𝐀 | 𝐈𝐅𝐑𝐒 | 𝐂𝐏𝐀 | 𝐂𝐌𝐀 𝐔𝐒 | 𝐂𝐈𝐌𝐀 You can connect with us at: 🌎 𝐖𝐞𝐛𝐬𝐢𝐭𝐞: https://www.saraf.academy/ 📩 𝐄𝐦𝐚𝐢𝐥-𝐢𝐝 : [email protected] 📲 𝐏𝐡𝐨𝐧𝐞 : +91 8444040402/ 06 👉 Book your 𝐅𝐑𝐄𝐄 counselling today: https://saraf.academy/book-1-to-1-cou... 👉 For any query feel free to write us at: https://saraf.academy/contact-us 🌎𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧: 🔸Facebook: Saraf Academy:   / saraf.academy   Prakash Saraf:   / prakashsarafsir   🔸Instagram:   / sarafacademyofficial   🔸LinkedIn:   / prakash-saraf-b405bb44   🔸Twitter: https://x.com/saraf_academy