Net present value (NPV)(凈現(xiàn)值)是什么_2020年ACCA考試FM知識點
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【內(nèi)容導(dǎo)航】
Net present value (NPV)(凈現(xiàn)值)
【知識點】
Net present value (NPV)(凈現(xiàn)值)
Net present value (NPV)(凈現(xiàn)值)
? The NPV method of investment appraisal is to invest in projects with a positive NPV.
? Net present value or NPV is the value obtained by discounting all cash outflows and inflows of a capital investment project by a chosen target rate of return or cost of capital.
? If the discounted value of the future cash flows are higher than the cost of setting up a project today, then the project has a + Net Present Value and should be accepted.
Note: We assume that the cost of capital is the organisation’s target rate of return for proposed investment projects.
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注:以上內(nèi)容來自Echo老師基礎(chǔ)班第15講
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