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Advantages of the payback method(回收期的優(yōu)點(diǎn))是什么_2020年ACCA考試FM知識(shí)點(diǎn)

來(lái)源:東奧會(huì)計(jì)在線責(zé)編:楊柳2020-11-06 11:31:36

知之為知之,不知為不知,是知也。備考ACCA考試,我們一定要熟練掌握各章節(jié)知識(shí)點(diǎn),踏實(shí)備考。今天東奧小編為大家整理了ACCA考試F9科目相關(guān)考點(diǎn),一起來(lái)看一下吧。

回收期的優(yōu)點(diǎn)_2020年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Advantages of the payback method(回收期的優(yōu)點(diǎn))

【知識(shí)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.

功夫不負(fù)有心人,只要堅(jiān)持一定會(huì)有所收獲。ACCA考試時(shí)間越來(lái)越近,大家抓緊時(shí)間備考吧。東奧小編預(yù)祝大家順利通過(guò)ACCA考試。

注:以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第14講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,僅供考生學(xué)習(xí)使用,禁止任何形式的轉(zhuǎn)載)


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