净收益的现值
的净收益的现值(PVNB)显示一个项目的价值的现值总和。PVNB是由计算现值的好处;做同样的为所有成本;然后减去两个总数。结果是一个数量的钱,代表事业项目的有形价值。这种比较评估所有在他们当前的收益和成本或现值。如果净收益(收益减去成本)大于零,这个项目是值得的事业;如果净小于零,项目在财务的基础上应该放弃。这种技术牢牢地建立在微观经济理论和是理想的总成本分析(TCA)。尽管它需要一个预选的折现率,这可以大大折扣长远利益,确保所有项目的收益和成本在整个生命都包括在分析中。 Once you know the present value of all options with positive net values, the actual ranking of equipment and technology options using this method is straightforward; those with the highest PVNBs are funded first. There are no hard and fast rules as to which factors one may apply in performing life-cycle costing or total-cost analysis; however, conceptually, the PVNB method is preferred. There are, however, many small-scale equipment projects where the benefits are so well defined and obvious that a comparative financial factor as simple as a ROI or the投资回收期就足够了。
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