| 管理期权及其在投资决策中的应用 |
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| 引用本文： | 陈建设,尤华. 管理期权及其在投资决策中的应用[J]. 财会通讯, 2006, 0(10) |
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| 作者姓名： | 陈建设 尤华 |
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| 作者单位： | 西北大学经济管理学院，西北大学经济管理学院 陕西 西安 710127，陕西 西安 710127 |
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| 摘 要： | 本文从传统投资决策折现现金流方法(DCF)的固有缺陷入手,对管理期权的概念、价值、类型进行了分析,探讨了管理期权在项目决策中的具体应用,并指出管理期权与传统的DCF法在项目投资决策中可能得出不同的结论,从而拓展了企业项目投资决策的方法。
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| 关 键 词： | 期权 管理期权 投资决策 |
Managerial Option and its Application in Decision-making of Investment |
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| Chen Jianshe You Hua. Managerial Option and its Application in Decision-making of Investment[J]. Communication of Finance and Accounting, 2006, 0(10) |
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| Authors: | Chen Jianshe You Hua |
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| Abstract: | Starting with analyzing the original deficit of DCF from traditional investment strategy, this article analyzes its conception, value, types as well as its specific application in decision-making in the field of project investment It points out that managerial option and traditional DCF may lead to different conclusion in the process of decision-making.It also expands decision-making methods of project investment |
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| Keywords: | Option Managerial option Investment decision-making |
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