Bài giảng chương 5: Phân tích P.A theo tỷ số lợi ích- Chi phí B/C

Tom tat Bai giang chuong 5: Phan tich P.A theo ty so loi ich- Chi phi B/C: ... vao du an B, moi dong trong $4.000 se tao ra Loi ich tuong duong la 1,14 (>1). PW (10%) $818 $1.364 $546  Chon du an B  Cach tinh truc tiep B/C(∆ = B-A): B/C (∆) = (B-O-M)B – (B-O-M)A CR – CRB A B/C (∆) = PW (B-O-M)B – PW (B-O-M)A PW (CRB) – PW (CRA) Hoac Vi du minh hoa 2: So lieu ...00 +0,50 +2,00 < 1,0 dang gia < 1,0 dang gia < 1,0 dang gia < 1,0 dang gia > 1,0 khong dang gia Chi phi va thu nhap (trieu D) Dau tu ban dau Thu nhap rong Gia tri con lai Cac phuong an A 1.000 150 1.000 B 1.500 375 1.500 C 2.500 500 2.500 D 4.000 925 4.000... FC/(r-v)  Tong chi phi: TC = FC + v.Q TC,TR ($/nam) TR TR Cuc dai loi nhuan Diem hoa von: TR = TC  Q* = FC/(r-v) o Lo Lai Q*BE0 Q TC TC Q0 QBE1 QBE2Qo LaioLo o Lo Vi du 1: Mot DN san xuat non co cac so lieu trong nam nhu sau: - Chi phi thue mat bang: $3.000 - Chi phi quan ly: ...