Advantages of the payback method（回收期的優(yōu)點(diǎn)）是什么_2020年ACCA考試FM知識點(diǎn)
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【內(nèi)容導(dǎo)航】
Advantages of the payback method（回收期的優(yōu)點(diǎn)）
【知識點(diǎn)】
Advantages of the payback method（回收期的優(yōu)點(diǎn)）
Advantages of the payback method（回收期的優(yōu)點(diǎn)）
? It is simple to calculate and simple to understand. This may be important when management resources are limited. It is similarly helpful in communicating.
? It uses cash flows rather than accounting profits.
? It can be used as a screening device as a first stage in eliminating obviously inappropriate projects prior to more detailed evaluation.
? The fact that it tends to bias in favour of short-term projects means that it tends to minimise both financial and business risk.
? It can be used when there is a capital rationing situation to identify those projects which generate additional cash for investment quickly.
Disadvantages of the payback method
? It ignores the timing of cash flows within the payback period.
? It ignores the cash flows after the end of payback period and therefore the total project return.
? It ignores the time value of money
? Payback is unable to distinguish between projects with the same payback period.
? The choice of any cut-off payback period by an organisation is arbitrary.
? It may lead to excessive investment in short-term projects.
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注：以上內(nèi)容來自Echo老師基礎(chǔ)班第14講
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