摘要
《现代咨询方法与实务》系注册咨询工程师(投资)执业资格考试教材,它在解决产品(或服务)价格不易估计的互斥型投资方案的选择问题时,给出最低价格法。该方法存在失当之处,与差额现金流量内部收益率法和NPV法相矛盾。基于选择的NPV最大化终极准则,对其予以改进,给出优劣分界价格法求解该类问题。
The book Modern Consulting Method and Practice is the appointed teaching material for registered consulting engineer qualification examination （investment）. It suggests the Lowest Price method in evaluating mutually exclusive investment projects when the price of product （or service） is not easily estimated. There are some problems with the LP method which contradicts the delta IRR （Inner Rate of Return） and NPV （Net Present Value） methods. Based on the rule of Max NPV, we improve the method and recommend Good-Bad Boundary Price Method to solve problems of this type.
出处
《中国地质大学学报（社会科学版）》
2005年第5期48-50,共3页
Journal of China University of Geosciences(Social Sciences Edition)
基金
国家自然科学基金项目(70271042)
关键词
现代咨询方法与实务
互斥方案选择
最低价格法
优劣分界价格法
Modern Consulting Method and Practice
mutually exclusive projects decision
the lowest price method
good-bad boundary price method
