상호배타적 투자대안들의 순위매김

• 영문명: Ranking Mutually Exclusive Alternatives
• 발행기관: 한국산업경영시스템학회
• 저자명: 김진욱(Jin Wook Kim) 차동수(Dong Soo Cha) 박춘태(Chun Tae Park)
• 간행물 정보: 『산업경영시스템학회지』제28권 제1호, 134~139쪽, 전체 6쪽
• 주제분류: 공학 > 산업공학
• 파일형태: PDF
• 발행일자: 2005.03.01

영문 초록

There are two approaches for evaluating two or more investment projects. One is a total investment approach and the other is an incremental investment approach. We present that ranking projects by the latter is not sufficient for an investor to accept the next best alternative. We prove that ranking projects by the former is superior to that by the latter. We also prove that the ranks obtained by the criteria like ORR and B/C ratio are consistent to the ranks by DCF criteria. However the result is different when IRR is adapted.

목차

Abstract

1. 서론

2. 수익성 평가기준

3. 상호배타적인 투자대안의 비교법

4. 총투자접근법과 증분투자접근법의 비교

5. 결론

참고문헌