增量投资收益率法在多方案选优决策中的应用

本文分析了内部收益率法在工程项目技术经济评价中应用的局限性,对在多方案选优决策中应用增量投资收益率法的必要性及可行性进行了研究。结果表明,进行多方案选优决策时,不能直接应用内部收益率法,而应采用增量投资收益率法。通过实例说明了增量投资收益率法的应用及其决策准则。

The Application of the Method of Incremental Investment Rate of Return in Decision Making of Multi-projects Selection and Optimisation

This article analyses the limitation of the method of internal rate of return (IRR)in the use of technical-economic evaluation of engineering projects, studies the necessity and feasibility of the method of incremental investment rate of return (IIRR) when used to make decision of muti-projects selection and optimisation. The result indicates that the method of IIRRshould be used,but not of IRR directly when decision making of multi-projects selection and optimisation. By means of examples, the usage and decision making criteria of IIRR are explained.