| 摘 要： | The technique of efficiency index scheduling is an easy way to solve the optimum composition of independent investment projects. B/C, N/K, NPVR （net present value ratio） and IRR （internal rate of return） are usually used to estimate the efficiency of the project. This paper is to point out the B/C and IRR indexes, but it can＇t make sure the correctness of scheduling. The ideal index of scheduling is NPVR. When MARR （Minimum Attractive Rate of Return） is uncertain, IRR is the practicable index of scheduling.
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