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获利指数法
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获利指数法
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获利指数法
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profitability index
获利指数法
投资项目的未来现金流量净值的总现值与初始投资额的现值之比。又称为利润指数。其决策规则是:在只有一个项目时,如果获利指数大于1则采纳,否则就拒绝。当存在多个备选方案时,则选择获利指数超过1最多的项目。投资项目评价方法之一。
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