在考量商业绩效时,传统的思维方式是用百分比来表示盈利状况,如果百分比上升,就证明利润更为丰厚,老板的脸上就露出灿烂的笑容。为此,商学院的教授提供两种计算方法,比较直观地反映公司的效益,它们分别叫做“内部收益率”和“净资产回报率”。内部收益率,就是资金流入现值总额与资金流出现值总额相等、净现值等于零时的折现率。 When considering business performance, the traditional way of thinking is to use percentages to indicate profitability. If the percentage rises, it proves that the profits are more abundant, and the boss’s face shows a bright smile. To this end, business school professors provide two calculation methods that more intuitively reflect the company’s effectiveness. They are called “internal rate of return” and “net return on assets”. The internal rate of return is the discount rate when the total present value of capital inflows is equal to the total value of capital flows and the net present value is equal to zero.