【摘 要】
:
正确的经济评价方法须与投资决策的类型相适应,因为评价方法不只是个评价指标的选取问题,而且包括评价内容、程序、方式及指标的正确运用问题。从评价方法的角度划分决策类型
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正确的经济评价方法须与投资决策的类型相适应,因为评价方法不只是个评价指标的选取问题,而且包括评价内容、程序、方式及指标的正确运用问题。从评价方法的角度划分决策类型,通常有以下三种: 1.独立方案。即各方案的现金流之间不具有相关性,是独立的;且任一方案的选取与否都不影响其他方案的选择,即任一方案的选取与否仅由项目自身的经济性所决定。如果决策对象是单一项目方案,则可认为是独立方案的特例。 2.互斥方案。即多个方案之间存在不相容、互相排斥的关系,至多选取其一。
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