Economic analysis of the production of ready-to-eat ‘Gbegiri'' bean mix powder

Economic evaluation of the industrial production of Gbegiri bean soup mix was conducted using the NPV (net present value) and IRR (internal rate of return) methods. A uniform cash flow over a 10-year plant life with zero salvage value was assumed. Sensitivity analysis was conducted by varying the number of production days (330, 250 and 150 days) at 100% plant capacity and varying the plant capacity (100, 85 and 70%) for a 330-day production schedule. Some components of the operating cost reduced as the number of production days or the plant capacity were reduced. The production cost and product cost per unit increased with reduction in either the plant capacity utilisation or the number of days. The economic performance of the plant when operated for 150 days was not attractive. The results indicated that the plant should not be operated for less than 250 days in the year. Flexibility in the plant capacity utilisation in the range 70–100% yields a good economic performance.     

Scenario选择决策及其在物流管理中的应用

提出了一个新的基于Ｓｃｅｎａｒｉｏ模型的选择选择决策方法，在此基础上，进一步讨论了它在物流调备采购决重和付款折扣谈判决策过程中的应用。     

FIDIC合同条件下不平衡报价控制模式研究

在FIDIC合同条件下．低价中标成为业主选择承包商的重要原则之一。不平衡报价成为承包商投标报价中一种广泛应用的报价策略。针对建筑市场出现的不平衡报价现状以及法律制约的缺失,通过分析承包商常用的不平衡报价策略．利用综合不平衡度法和净现值评价法构建了不平衡报价的控制模型,为防范不平衡报价提供了有效的保证。     

投资决策指标NPV与IRR的比较探讨

本文首先提出一个较理想的投资决策方法应具备的四个特征,进而通过对决策指标NPV与IRR的比较,认为IRR有四个缺陷:有一个不适当的再投资率假设;可能违背财务管理目标;不符合价值可加原则;评价非常规方案时可能得出多个IRR.所以本文认为应以NPV法为首选决策方法,同时还应使用其他方法作为补充,综合考虑.     

Strategic investment analysis for migration beyond 3G wireless networks

This paper analyzes investment alternatives for cellular operators who deploy either universal mobile telecommunications systems (UMTS) with high speed data packet access (HSDPA) networks or UMTS with Wi-Fi networks, for moving beyond 3G-networks. The evaluated business scenarios focus on two different deployment alternatives: UMTS with HSDPA and UMTS integrated with Wi-Fi. HSDPA deployment targets the overlay on the existing UMTS cells, whereas Wi-Fi covers only indoor hot spot areas where data demand is high. Capital investments and operational costs as well as revenue streams have been analyzed for the two types of network architectures. Techno-economic methodologies have been applied for this study and results are derived that are presented and discussed for two types of wireless networks.     

金融硕士专业学位《公司金融》课程教学探讨

文章根据教指委对金融专硕的培养要求构建《公司金融》专业学位课程教学体系,在此基础上讨论了教材选择以及教学方法等问题。指出金融专硕《公司金融》课程应该以资本预算方法和应用为重点,围绕着净现值公式的应用和修正来安排教学体系。教学体系内容包括有效市场与行为金融;资产定价理论;经典资本预算方法,即净现值（NPV）方法;现代资本预算方法,即实物期权方法。目前还没有出现适合金融专硕的公司金融教材,教师应该根据教学安排从现有多本教材中提取有用的教学素材。在教学中,应该注重为学生提供商业实践机会,让学生切身体会分析现实商业问题的需要克服的诸多困难。     

笋用毛竹林“春笋早出”覆盖经营技术的经济效益分析

基于笋用毛竹林科技示范户种植地块投入产出记录数据,对笋用毛竹林"春笋早出"覆盖经营的投入产出及经济效益进行了评价,对其经济效益的敏感性进行了分析。研究结果表明:⑴与普通经营毛竹林相比,笋用毛竹林覆盖经营的要素投入与竹笋产出均很高,属于高度集约经营,而且投入与产出结构也有明显差异;⑵在当前市场条件下,采用"春笋早出"覆盖经营技术的笋用毛竹林,其成林后年均净收益达3.4万元/hm2,60年经营周期林地净现值(NPV)达36.9万元/hm2;⑶笋用毛竹林覆盖经营经济收益对冬笋价格、覆盖物价格、劳动力价格及贴现率变动非常敏感,在劳动力与覆盖物成本不断上涨的背景下,未来笋用毛竹林覆盖经营的经营效益如何,仍然具有一定的不确定性。因此,应该进一步加强对笋用毛竹林"春笋早出"覆盖经营技术的研究与示范;在制定产业发展政策时,要充分考虑市场环境变化可能带来的影响与风险;应加强对笋用毛竹林地生态效应的评估与监测。     

企业资源计划(ERP)系统实施的经济评价

本文介绍了企业资源计划（ERP）的基本含义,利用净现值评价法和期权定价理论,探讨了论企业资源计划（ERP）系统实施的经济评价问题。