浅谈盈利能力指标在方案比选时的应用  

Application of Profitability Index in Comparison and Selection of Schemes

作　　者：赵君榕[1] 

机构地区：[1]中国瑞林工程技术有限公司,江西南昌330002

出　　处：《有色冶金设计与研究》2009年第3期87-88,共2页Nonferrous Metals Engineering & Research

摘　　要：财务内部收益率和财务净现值是项目盈利能力分析的主要指标,但在方案比选时,不能简单地直接以方案本身的财务内部收益率指标作为判定方案优劣的依据。Financial internal rate of return and financial net present value are major indexes of profitability analysis of the project, however, indexes of financial internal rate of return for the schemes can not be directly served as a basis to determine whether the schemes is good or not when comparison and selection of schemes is carried out.

关 键 词：盈利能力分析 财务内部收益率 财务净现值 方案比选 

分 类 号：F272.5[经济管理—企业管理]