| When investing in venture capital, always keep one | | | | deemed as normal cost. The size of the margin |
| thing in perspective. All investments have equal risk, | | | | depends on how management feels about the likely |
| and the average cost of capital for the firm can be | | | | variation in cost. The cut- off point on an investment |
| used for evaluating investment proposals. Investment | | | | varies according to the judgment of management on |
| proposals differ in risk. An investment proposal to | | | | how risky the project might be. In one company, |
| manufacture a new product, for example, is likely to | | | | replacement investments are okayed if the expected |
| be more risky than one involving replacement of an | | | | post-tax return exceeds 15 per cent but new |
| existing plant. In view of such differences, variations | | | | investments are undertaken only if the expected |
| in risk need to be considered in venture capital | | | | post-tax return is greater than 20 per cent. Another |
| investment appraisal. | | | | company employs a short payback period of three |
| In many cases, the revenues expected from a | | | | years for new investments. Its finance controller |
| project are conservatively estimated to ensure that | | | | stated this rule as follows: |
| the viability of the proposed project is not easily | | | | "Our policy is to accept a new project only if it has a |
| threatened by unfavorable circumstances. The capital | | | | payback period of three years. We have never, as |
| budgeting systems often have built-in devices for | | | | far as I know, deviated from this. The use of a short |
| conservative estimation. | | | | payback period automatically weeds out risky |
| A margin of safety in venture capital investing is | | | | projects." Some companies calculate what may be |
| generally included in estimating cost figures. This | | | | called the overall certainty index, based on a few |
| varies between 10 and 30 per cent of what is | | | | crucial factors affecting the success of the project. |