capital investment appraisal

capital investment appraisal
оценка капиталовложений

анализ проектов инвестиций в долгосрочные внеоборотные активы (fixed assets) сточки зрения прогнозируемых выплат (cash outflows) и поступлений денежных средств (cash inflows). При проведении анализа рассчитываются следующие показатели: период окупаемости капитала (payback period); учетный коэффициент окупаемости (accounting rate of return); внутренняя ставка окупаемости (internal rate of return); (net present value) нетто текущая/дисконтированная стоимость. Два первых показателя игнорируют изменение стоимости денег с учетом доходов будущих периодов (time value of money), а два последних - учитывают это и относятся к методам анализа дисконтированного потока денежных средств (discounted cash flow)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • capital investment appraisal — See: capital budgeting …   Accounting dictionary

  • investment appraisal — See: capital budgeting …   Accounting dictionary

  • capital budgeting — capital investment appraisal; = investment appraisal The process by which an organization appraises a range of different investment projects with a view to determining which is likely to give the highest financial return. The approaches adopted… …   Accounting dictionary

  • Capital budgeting — (or investment appraisal) is the planning process used to determine whether a firm s long term investments such as new machinery, replacement machinery, new plants, new products, and research and development projects are worth pursuing.Many… …   Wikipedia

  • Capital Budgeting — The process in which a business determines whether projects such as building a new plant or investing in a long term venture are worth pursuing. Oftentimes, a prospective project s lifetime cash inflows and outflows are assessed in order to… …   Investment dictionary

  • cost of capital — The rate of *return a corporation must pay for the *capital used to finance its activities. As capital in its widest sense is drawn from various forms of *debt and *equity (*common stock, *preferred stock, and *retained earnings), the cost of… …   Auditor's dictionary

  • Real estate appraisal — Real estate appraisal, property valuation or land valuation is the practice of developing an opinion of the value of real property, usually its Market Value. The need for appraisals arises from the heterogeneous nature of property as an… …   Wikipedia

  • Foreclosure investment — refers to the process of investing capital in the public sale of a mortgaged property following foreclosure of the loan secured by that property. In real estate, foreclosure is the termination of the [equity] of redemption [Equity of redemption… …   Wikipedia

  • economic appraisal — A method of capital budgeting that makes use of discounted cash flow techniques to determine a preferred investment. However, instead of using annual projected cash flows in the analysis, the technique discounts over the project s life the… …   Accounting dictionary

  • economic appraisal — A method of capital budgeting that makes use of discounted cash flow techniques to determine a preferred investment. However, instead of using annual projected cash flows in the analysis, the technique discounts over the project s life the… …   Big dictionary of business and management

  • Оценка капитальных вложений — оценка проектов капитальных вложений с целью выбора одного из них. По английски: Capital investment appraisal См. также: Методы оценки инвестиционных проектов Финансовый словарь Финам …   Финансовый словарь

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