(Payback period) ( ). , , (cash inflows) .
, , . ֳ , .
, , -, '. -, , , , .
, , ' . .
- .
, , , . ³, , , .
, - (Simple rate of return). , . , .
Simple rate of return = /
,
( ):
1. (NPV),
2. (PI),
3. (B/C ratio),
4. (IRR ),
5. (PB).
: , NV , , .
: NV.
- (proftablty ndex, P) , . ³ : NPV - ; - .
³ / / (Benefts to Costs Rato - B/C rato) . B/C rato , , , .
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(Internal Rate of Return)
r, NPV=0. . , , RR. . RR, , , , .
RR . , RR 10-20%.
RR '. , , IRR (cost of capital - ):
o IRR > , ;
o IRR < - ;
o IRR - - , . :
, , , . , . - . , . ', , , , .
. , , . , , , . , , () .