【正文】
Project Evaluation ? The benefitcost ratio divides the discounted stream of benefits by the discounted stream of costs. In this case: B=stream of benefits and C=stream of costs: ? ? ? ?B BBrBrTT? ? ? ? ? ?011 1. . .? ? ? ?C CCrCrTT? ? ? ? ? ?011 1. . .Private Sector Project Evaluation ? Admissibility using the benefitcost ratio requires: BC ?1? This ratio is virtually useless for paring across admissible projects, however. ? Ratio can be manipulated by counting benefits as “negative costs” and viceversa. 案例分析 ? 方案 1:建造垃圾場 – B= C=1億美元 – 收益-成本比率= ? 方案 2:將垃圾送到土星上 – B=2億美元 C=1億美元 – 收益-成本比率= 2 ? 若方案 1忽略了垃圾泄漏對農作物造成價值 4000萬美元的危害 ? 將 4000萬美元作為收益的減項:收益-成本比率= ? 將 4000萬美元作為成本的增項:收益-成本比率= 。成本收益分析 CostBenefit Analysis Public Finance McGrawHill/Irwin 169。 2022 The McGrawHill Companies, Inc., All Rights Reserved. Introduction ? Costbenefit analysis is a set of practical procedu