Computer-Implemented Method for Evaluating an Investment

A computer-implemented method for evaluating an investment over a predefined investment period comprising:

• generating and storing data representing values and corresponding dates of a plurality of inflows and a plurality of outflows over the investment period, wherein said data includes at least one of the following:
• ai) values and dates for inventory item purchases that are required to meet predetermined constraints including forecasted sales of the investment,
• aii) values and dates for fixed asset depreciations,
• aiii) values and dates for expenses, and
• aiv) dates for tax payments;
• calculating a plurality of first values that represent benefits that will be derived from the investment over corresponding intervals of the investment period, wherein said plurality of first values account for at least one of the following:
• bi) interest payments and interest credits using respective appropriate interest rates on calculated daily bank account balances that are derived from said data,
• bii) tax payments due on calculated bank account balances that are derived from said data,
• biii) value added tax payments that are derived from portions of said data corresponding to forecasted sales of the investment,
• biv) income tax payments derived from said data, and
• bv) allocation of forecasted net income into a plurality of predetermined categories, wherein at least one of said plurality of predetermined categories contribute to said first values, and wherein at least another of said plurality of predetermined categories do not contribute to said first values over at least parts of the investment period;
• generating a first net present value result by discounting said plurality of first values;
• and
• storing said first net present value result for output as part of evaluation of the investment.

A program storage device readable by a machine, tangibly embodying a program of instructions executable by the machine to perform method steps for evaluating an investment over a predefined investment period, said method steps comprising:

• generating and storing data representing values and corresponding dates of a plurality of inflows and a plurality of outflows over the investment period, wherein said data includes at least one of the following:
• ai) values and dates for forecasted sales of the investment,
• aii) values and dates for fixed asset depreciations,
• aiii) values and dates for expenses, and
• aiv) dates for tax payments;
• calculating a plurality of first values that represent benefits that will be derived from the investment over corresponding intervals of the investment period, wherein said plurality of first values account for at least one of the following:
• bi) interest payments and interest credits using respective appropriate interest rates on calculated bank account balances that are derived from said data,
• bii) tax payments due on calculated daily bank account balances that are derived from said data,
• biii) value added tax payments that are derived from portions of said data corresponding to forecasted sales of the investment,
• biv) income tax payments derived from said data, and
• bv) allocation of forecasted net income into a plurality of predetermined categories, wherein at least one of said plurality of predetermined categories contribute to said first values, and wherein at least another of said plurality of predetermined categories do not contribute to said first values over at least parts of the investment period;
• generating a first net present value result by discounting said plurality of first values;
• and
• storing said first net present value result for output as part of evaluation of the investment.