六、
1、两方案的净现值计算如下:
NPV(10%)A=-8000+{(8000-6000)[(1+10%)4-1]}/[10%(1+10%)4]
+{(8000-5000)[(1+10%)4-1]}/[10(1+10%)8]+4000/(1+10%)8
=-8000+6340+6495+1866
=6701(元)
NPV(10%)B=-10000+{(8000-5500)[(1+10%)4-1]}/[10%(1+10%)4]
+{(8000-6000)[(1+10%)4-1]}/[10(1+10%)8]+3000/(1+10%)8
=-10000+7925+4330+1400
=3655(元)
NPV(10%)A>NPV(10%)B,则A方案优于B方案。
2、费用现值法
PC(A)=8000+6000[(1+10%)4-1]/[10%(1+10%)4]
+5000 [(1+10%)4-1]/[10(1+10%)8]-4000/(1+10%)8
=8000+19020+10826-1866
=35980(元)
PC(B)=10000+5500[(1+10%)4-1]/[10%(1+10%)4]
+6000 [(1+10%)4-1]/[10(1+10%)8]-3000/(1+10%)8
=10000+17435+12991-1400
=39026(元)
PC(A)<PC(B),则A方案优于B方案
责任编辑:sealion1986