摘要
笔者结合自身的教学实践,就技术经济学课程教学中的几个问题进行了探讨:单一方案动态经济评价指标在一定条件下具有一致性;对互斥方案动态经济评价应以效益性评价指标为准,而不能以效率性评价指标和时间性评价指标为准;深刻理解差额投资净现值法与差额投资内部收益率法的原理及其在技术经济互斥方案评价中的独特应用价值;在敏感性分析中如何直接计算不确定性因素的临界点;计息周期大于收付周期等值计算问题的另一种思路和计算步骤。
On the basis of his teaching practice, the author discusses several problems in the teaching of the course of Technical Economics, namely, the dynamic economic evaluation indexes of single scheme have consistency under given conditions; the standard should be value evaluation index but not efficiency evaluation index and time evaluation index on dynamic economic evaluation of mutual exclusion scheme; the students should master the unique application value of the balance investment net present value method and the balance investment internal rate of return method on the basis of a deep understanding of them in the evaluation of technical economy of mutual exclusion scheme; how to directly calculate the critical point of uncertain factors in the analysis of sensitivity; there is a new idea and calculation steos of the eauivalent calculation issue when interest at a ore-determined cycle is creater than the cash cycle.
出处
《价值工程》
2013年第19期219-224,共6页
Value Engineering
基金
东莞理工学院教研教改基金项目支持
项目编号E1260108
关键词
单一方案动态经济评价指标
互斥方案动态经济评价指标
差额投资净现值法
差额投资内部收益率法
△NPV
△NAV
△IRR
不确定性因素临界点
计息周期大于收付周期等值计算
the dynamic economic evaluation indexes of single scheme
the dynamic economic evaluation indexes of mutual exclusion scheme
the balance investment net present value method
the balance investment internal rate of return method
△NPV
△NAV
△IRR
the critical point of uncertain factors
the equivalent calculation issue when interest at a pre-determined cycle is greater than the cash cycle
