浅谈盈利能力指标在方案比选时的应用

Application of Profitability Index in Comparison and Selection of Schemes

财务内部收益率和财务净现值是项目盈利能力分析的主要指标,但在方案比选时,不能简单地直接以方案本身的财务内部收益率指标作为判定方案优劣的依据。

Financial internal rate of return and financial net present value are major indexes of profitability analysis of the project, however, indexes of financial internal rate of return for the schemes can not be directly served as a basis to determine whether the schemes is good or not when comparison and selection of schemes is carried out.