现值计量下项目投资决策的常见情况分析  

Common Situation Analysis of Project Investment Decision under Present Value Measurement

作　　者：袁莺[1] YUAN Ying(Wuxi City College of Vocational Technology,Wuxi 214153,China)

机构地区：[1]无锡城市职业技术学院,江苏无锡214153

出　　处：《黑龙江生态工程职业学院学报》2019年第3期129-132,共4页Journal of Heilongjiang Vocational Institute of Ecological Engineering

摘　　要：决策是否有用的关键在于数据的真实性,因此计量属性在管理会计分析中就显得至关重要。在项目决策中,有效决策依赖于现值计量属性的运用,教学中的重难点亦在于此。从常见条件归类分析出发,力求解决教学重难点问题。The key to the usefulness of decision-making lies in the authenticity of data. Therefore,measurement attributes are very important in the analysis of management accounting. In project decision-making,effective decision-making depends on the use of present value measurement attributes. The key and difficult points in teaching also depend on this.Starting from the classification and analysis of common conditions,try to solve the key and difficult points issues in teaching.

关 键 词：计量属性 现值计量 项目投资决策 

分 类 号：F234.3[经济管理—会计学]