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Sir in a, why 110000 and 50000 are regarded as intangible benefits? And how is the cumulatives of payback period calculated?
Cumulative:
Cost = 110
1st yr net saving = 60 – 10 = 50, so now cumulative outflow = 110 – 50 = 60
2nd yr net saving = 25 – 10 = 15, so now cumulative outflow = 60 – 15 = 45
etcStaff savings and contractor savings are tangible ie they are hard figures that will be saved when employees and contractor charges are reduce.
The benefits arising from better information and improved staff morale are not definite: they are guesses/estimates/hopes/intangible. How exactly does one evaluate the savings arising from better info or better staff morale?
Thank you so much sir. I am sitting for March 2018, are there any changes in the syllabus?
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