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題名 | 航運公司資本預算與現值法之電腦化運用=Capital Budget and Present Value Method for Marine Corporation |
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作者姓名(中文) | 邱振崑; | 書刊名 | 國立臺灣海洋大學海運學報 |
卷期 | 5 1997.05[民86.05] |
頁次 | 頁1-20 |
分類號 | 557.4 |
關鍵詞 | 資本預算決策; 情境分析; 淨現值法; 資金成本率; 內部報酬率; |
語文 | 中文(Chinese) |
中文摘要 | 我國海運公司的資本支出向為龐大,若無良好的資本預算方法,恐對公司造成危 害,損失廣大投資股東的權益,不可不慎。 本文的資本預算指公司資本預算決策 (capital budgeting decision),在於評估資本支出的系統程序。 至於為取得長期資產所需的經費、 籌借資金的方法與規畫則是財務管理的問題。 本章利用 Excel 試算表應用軟體,作為管理 決策方面的應用,所得的結果都有相當的科學性與實用性。本文分析資本預算決策、情境分 析、現值觀念與各種現值表的自動編製、分期攤還表的產生...。 這些都可以提高公司管理 部門的生產力。 |
英文摘要 | In recent years, the amount of capital budgets performed by our merchant marine corporations have received great concerns about the adequacy and systematic process of their cash outflows. The author give several examples to explore the methods of capital budget decision, include NPV (net present value), IRR (internal rate of returns). He also employed "What... If" analysis and "Scenario" analysis to highlight the role of capital expenditure decision. He concludes that the methods have provided significant information on the rationale and practical value to capital expenditure activities. Finally, He demonstrates the efficient uses of the application of MIcrosoft Excel to promote the productivity of management. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。