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本文对计算投资经济效果的方法及投资的时间因素与可比性作了简单介绍。在计算方法方面,提出:以单位生产能力的费用指标为主,以回收期指标和投资利润率指标为辅,并以投资的时间因素与可比性贯穿始终的想法。这样做,似可较全面地反映投资的经济效果,并可把不可比方案化为可比方案进行比较。
This article gives a brief introduction of the method of calculating the economic effect of investment and the time factor and comparability of investment. In terms of calculation methods, it is proposed that the unit cost of production capacity should be the main index, the recovery period index and the index of investment profit rate shall be supplemented, and the consistent idea of time factor and comparability of investment should be adopted. In doing so, it seems that the economic effect of investment can be more fully reflected and the incomparable ones can be compared to comparable ones.