04经济评价指标重点.pptVIP

* 费用现值 PCB=4.2+0.13(P/F, 8%, 1)+0.13(P/F, 8%, 2)+0.145 (P/F, 8%, 3) +0.16(P/F, 8%, 4)+0.18(P/F, 8,5) =4.2+0.13×0.9258+0.13×0.8573+0.145×0.7938+0.16×0.735 +0.18×0.6806 =4.7871（万元） B方案现金流量图： 4.2 0.13 0.13 0.145 0.16 0 1 2 3 4 5 0.18 t * 费用现值 PCC=5.0+0.1(P/F, 8%, 1)+0.085(P/F, 8%, 2)+0.1(P/F, 8%, 3) +0.1(P/F, 8%, 4)+0.12(P/F, 8%, 5) =5.0+0.1×0.9259+0.085×0.8573+0.1×0.7938+0.1×0.735 +0.12×0.6806 =5.4（万元） C方案现金流量图： 5.0 0.1 0.1 0.085 0.1 0 1 2 3 4 5 0.12 t 由于PCA＜PCB＜PCC，所以方案A最优。 * 费用年值 ②用费用年值指标判别： ACA=PCA（A/P, 8%,5）=4.5264×0.25