成本回報分析benefitcostanalysis-資料下載頁
2024-10-19 18:31本頁面
【正文】 NPV: ? The project’s benefits offer a gain Benefit / Cost Calculation ? Ratio of 1 – The project benefits equal the costs for the project lifecycle ? Ratio less than 1 – Cost outweighs the benefits ? Ratio greater than 1 – The benefits outweigh the costs DETERMINE THE PAYBACK PERIOD ? The payback period is defined as the number of years and/or months it will take to recover the costs involved in the project PAYBACK PERIOD NOW YR 1 YR 2 YR 3 YR 4 YR 5 $20,000 (startup costs) Costs Benefits Cumulative $ EVALUATION TOOLS Net Present Value – Tells you whether the project represents a gain or a loss over the project lifecycle B/C Ratio (Discounted Benefits / Discounted Costs) – Tells us how much you will get back in benefits. Helpful in determining if project will reach the breakeven point (ratio of 1) for the project lifecycle EVALUATION TOOLS (Cont.) Payback Period ( years and/or months) – Tells you how long it will take benefits to cover project costs。 helps you determine where in the project lifecycle the breakeven point occurs
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