-
-
.
, ( ).
.
.
:
- ,
- ,
- .
.
, - , , . . -.
, ( ). .
. .
:
1. :
, , ;
, ;
, .
2. :
, , , ;
, , , .
: (Payback Period, PP); (Accounting Rate of Return, ARR).
: (Net Present Value, NPV); (Profitability Index, PI); (Internal Rate of Return, IRR); (Modified Internal Rate of Return, MIRR), (Discounted Payback Period, DPP).
, , . , , .
|
|
.
. . . , . , . (ROI) (ROIC). . , : NPV, IRR, DPB, PI .
:
1. :
, , ;
, ;
, .
2. :
, , , ;
, , , .
: (Payback Period, PP); (Accounting Rate of Return, ARR).
: (Net Present Value, NPV); (Profitability Index, PI); (Internal Rate of Return, IRR); (Modified Internal Rate of Return, MIRR), (Discounted Payback Period, DPP).
, , . , , .
(). ( ), , .
:
|
|
Di i- ;
i i- , ;
q- ;
i , 0 ;
, .
Di :
Di = Ji*(Bi-Ci),
Ji i- ;
i i- ;
i ( ) i- .
i :
i=i*Ri,
i i- ;
Ri i- ( ).
, , . , , .
, . , .
, . , .
, , .
.
, .
2. - , , , . , , , .
, , . , , ().
- . , . , , .
:
;
Di - i- ;
|
|
i i- ;
;
dn , .
dn :
dn= dg+dc+do,
dg ;
d , ;
d0 , ( ).
, . , .
, , , . .
. . , , , . , , .
, , . , .
3. . , , .
) () , , . :
, 1.
, , ( ). , , :
=(-1)/n*100%
.
) . . : .
:
i i- ;
Di i- ;
|
|
t , ( ).