Capital budgeting model, Financial Management

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Develop a scenario for the future growth of the firm e.g. through using a SWOT analysis to identify an appropriate outcome (this will be covered in lectures)

• If it is to grow organically, identify the market opportunities for growth.

• If it is to grow by acquisition, identify the potential take-over target(s) and justify the choice.

• If it is to expand overseas, identify a possible joint venture partner in the country targeted.

• If it is to be acquired, clearly identify the reasons why, and the potential acquirer.

• Include analyses of the factors contributing to the decision, including any options discarded. 

Support the strategy

• Provide a capital budgeting model that demonstrates the financial business case for the chosen strategy. (Use a time period longer than 3 years for this model).

• Include equity or debt raising as necessary to finance the recommended strategy. The spreadsheets provided on the Damodaran web site may help (see above). If the firm has sufficient internal resources to fund the strategy, they must be clearly identified.

• Pay attention to the impact of the strategy on capital structure, gearing ratios, dividend payouts, any liquidity concerns, management strengths and weaknesses, etc.

  • Describe the characteristics of the financial facilities to be used for any funds raised.
  • Include management of financial risks as necessary.
  • Provide a financial profile of the firm after the growth strategy is complete i.e.

extend the Excel spreadsheet used in Step 3 forward by 3 years using the ratios calculated previously, (see Gitman et al., Chapter 3 for an example of how to do this) and then add the data from the first 3 years of the capital budgeting model.


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