Net present worth

Pay out period

Discounted cash flow

Rate of return on investment

B. Pay out period

Viscosity of the fluid

Density of the fluid

Total cost considerations (pumping cost plus fixed cost of the pipe)

None of these

n

n0.6

n0.4

√n

Stainless steel

Plain carbon steel

Nickel

Copper

0.1

0.6

0.2

0.8

Electrical installation cost

Equipment installation cost

Cost for piping

Equipment insulation cost

Advertising

Warehousing

Legal fees

Customer service

Thermal

Nuclear

Hydroelectric

Fast breeder reactor

Present worth method

Sinking fund method

Sum of the years-digits method

All (A), (B) and (C)

Total income

Gross earning

Total product cost

Fixed cost

10

20

> 20

< 20

10 to 20

35 to 45

55 to 65

70 to 80

Gives a correct picture of profitability

Underemphasises liquidity

Does not measure the discounted rate of return

Takes into account the cash inflows after the recovery of investments

Decreases

Increases

Remains the same

May increase or decrease, depending upon whether the fluid is Newtonian or non-Newtonian

Gross margin = net income - net expenditure

Net sales realisation (NSR) = Gross sales - selling expenses

At breakeven point, NSR is more than the total production cost

Net profit = Gross margin - depreciation - interest

Equipment selection

Product evaluation

Equipment design

Cost estimation

Total annual rate of production equals the assigned value

Total annual product cost equals the total annual sales

Annual profit equals the expected value

Annual sales equals the fixed cost

Fixed

Overhead

Utilities

Capital

Linearly

Non-linearly

Exponentially

Logarithmically

1 to 5

10 to 20

25 to 35

35 to 45

Debt-equity ratio of a chemical company describes the lenders contribution for each rupee of owner's contribution i.e., debt-equity ratio = total debt/net worth

Return on investment (ROI) is the ratio of profit before interest & tax and capital employed (i.e. net worth + total debt)

Working capital = current assets + current liability

Turn over = opening stock + production closing stock

Market survey

Operating labour, supervision and supplies

Overhead and utilities

Depreciation, property tax and insurance

(P - S)/n

^{1/m}

(m/n) (P - S)

[2 (n - m + 1)/n(n + 1)]. (P - S)

Initial cost

Book value at the end of (n - 1)th year

Depreciation during the (n - 1)th year

Difference between initial cost and salvage value

Value of the asset decreases linearly with time

Annual cost of depreciation is same every year

Annual depreciation is the fixed percentage of the property value at the beginning of the particular year

None of these

End of the project life

Breakeven point

Start up

End of the design stage

p.i.n.

p(1 + i.n)

p(1 + i)n

p(1 - i.n)

General expenses

Overhead cost

R & D cost

None of these

Decrease

Increase

No change

None of these

10-15% of purchased equipment cost

3-10% of fixed capital investment

Either (A) or (B)

Neither (A) nor (B)

Property

Excise

Income

Capital gain