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題 名 | 乏確加權平均現值指數:評估資本預算方案組合之乏確集合方法論 |
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作 者 | 莊忠柱; | 書刊名 | 技術學刊 |
卷 期 | 3:3 1988.09[民77.09] |
頁 次 | 頁275-286 |
分類號 | 494.78 |
關鍵詞 | 方法論; 加權; 平均; 指數; 現值; 集合; 資本預算; |
語 文 | 中文(Chinese) |
中文摘要 | 本文主要目的是針對乏確環境 (fuzzy environment) 下,一些由彼此統計獨立方案所組成的方案組合之評估,勾劃出合適的架構,來協助決策者找出最佳資本預算的決策準則,以使得股東的財富最大化。本文首先找出乏確現值、方案對方案組合之乏確現值指數的乏確邊際貢獻,繼而在具有相同的方案壽命與耗用相同資金資源的基準上,建議一個可令人接受的一般化方法──乏確加權平均現值指數 (FWAPVI)──用來評估所有可行的方案組合。此外,為了對所有方案組合之偏好作排序 (rank),本文藉著最大集合與最小集合的觀念對所有方案組合的FWAPVI也提出一個修正後的比較方法。 |
英文摘要 | This paper is to outline a formal framework to deal with the evaluation of project set (each project of which is a mutually statistically independent one) so as to find out the decision criterion for the stockholder's wealth under the fuzzy environment. This paper first finds the fuzzy present value out and the fuzzy marginal contribution of a project to the fuzzy present value index of a project set under the fuzzy environment. Then an acceptable generalized method-fuzzy weighted average present value index (FWAPVI) is proposed to evaluate all achievable project sets on the basis of equalizing each project life and consuming identical fuzzy capital resources. We also present an adjusted method of comparing FWAPVI of all project sets in order to rank all project sets on the order of preference by the concept of maximizing set and minimizing set under the fuzzy environment. |
本系統中英文摘要資訊取自各篇刊載內容。