本文是A Guide to the Agile Management Body of Knowledge(ABOK)一书的读书笔记。
MARR: Minimal Accepted Rate of Return
discounted:已贴现的
Economic feasibility analysis:
1. Payback Analysis: 投资回收分析
[1] Create a time line
[2] 应用cash flow到每一个period
[3] 计算Payback
这种方法虽然简单,但现金流不是贴现的。可以使用Discounted Payback方法来避免这个问题。
Payback Period = (Initial Investment / Net Annual Cash Flow)
投资回收期 = (期初投资/年净现金流量)
例: Initial Investment=90,000.00
Cash Flow: yr1=10,000.00 yr2=20,000.00 yr3=20,000.00 yr4=50,000.00 yr5=30,000.00
Payback Period = Number of years before full recover + Un-recovered cost at the start of the year four / (Cash flow during the fourth year / 12)
= 3 + 40000 / (50000 / 12) = 3 years 10 months
2. Net Present Value(NPV):净现值
[1] 找出每一笔现金流的Present Value(PV现值)。贴现现金流。
[2] 贴现现金流和期初投资的和就是NPV。
[3] 如果NPV大于或是等于0,可以考虑做此项目。
[4] 如果比较多个项目,则NPV较大的项目较可取。
3. Return On Investment(ROI):投资回报率
ROI = PV(B - O&M) / PV(O&M + Initial Investment)
ROI = (B - O&M) / Initial Investment
O&M: Operation and Maintenance(? 不知是不是这个意思)
B:Benefit效益(?不知道是不是这个意思)
4. Incremental Benefit/Cost Analysis 增量效益/成本分析
5. Cost Effectiveness Analysis成本效益分析
方法: Numerical and Non-Numerical Scoring Models(数值及非数值评分模型)
6. IRR Internal Rate of Return: 内部收益率
(PV) Cash Inflows - (PV) Cash Outflows = 0
NPV = 0