摘要
管理会计学界认为互斥投资方案的选优以NPVR指标具有广泛的适用性。本文证明NPVR方法与科学的环比法增量分析相矛盾 ,而NPV法则与之相一致 ,从而解决了选择互斥投资方案时究竟以NPV最大为准则还是以NPVR最大为准则这个长期悬而未决的疑难问题。
Accounting Management theory admits that the norm of NPVR has wide suitability in choosing the optimum plan of the mutual excusive investment. This thesis proves that the method of NPVR contradicts with the method of circular arch balance analyse,and that the method of NPV accdrds with it. So the question is settled which is the more valid norm between NPV and NPVR when we choose the oprtimum plan of mutual exclusive long term investment.
出处
《工业工程》
2001年第4期32-34,共3页
Industrial Engineering Journal
基金
全国高等学校教学研究会
全国高等学校教学研究中心 2 0 0 0年立项课题 (C332 )
