1.1.1??????3? - 1 -
1.1.2????D??ê - 1 -
1.2.1?¨éèμ?μ? - 1 -
1.2.2?¨éè1??￡?°?úèY - 1 -
1.2.4?????¨éè±3?° - 2 -
1.2.5?¨éè?ú?T - 2 -
1.3×ê?e3?′? - 2 -
1.4?á?? - 2 -
2. 2?¨éèμ?±?òaD? - 5 -
2.3?????¨éèμ?ó?ê? - 6 -
3.2?¨éèì??t - 7 -
3. 2. 2???óì??t - 7 -
3. 2.31¤3ì????μ??ê - 8 -
3. 3??í¨?°ía2?D-×÷ì??t - 8 -
3.3.2óêμ?í¨?? - 8 -
3.3.31?μ? - 9 -
3.3 .4?????? - 9 -
3.3.51?êó - 9 -
3. 4íáμ? - 10 -
4.1.1??μ????? - 11 -
4.1.2?¨éè??±ê - 11 -
4.1.3?¨?t1??￡ - 11 -
4.2?¨?téè??òà?Y - 12 -
4.2.1éè???-?ò - 12 -
4. 2 .3?1?eéè?? - 13 -
4. 3?????÷òaéè±? - 13 -
4. 4?÷òa?-á?1?ó| - 14 -
4. 5?÷òa??ì×?ˉá|1?ó| - 15 -
4. 6±?í¨??ê? - 15 -
5. 1.2?ú?ü′?ê? - 18 -
?t?￠±?μ??μí3μ??úμ?′?ê?￡?±?àà?￠·??úμèí¨ó??úDμéè±?μ??ú?ü′?ê? - 18 -
èy?￠?????ú?ü′?ê?μè - 18 -
5. 2?ú?? - 20 -
5. 3?ü?′1üàí - 20 -
5. 3.11üàí×é?ˉoí???è - 20 -
5. 4?ú?üD§1?·????á??ó??¨òé - 21 -
6. 4?·?3±￡?¤±ê×? - 22 -
(1)ê?1¤?úμ???è??°·à?¤′?ê? - 22 -
￠ùê?1¤?ú????éù·à????2? - 23 -
￠ú??3?ó°?ì·à????2? - 23 -
￠?1ìì?·??ü·à????2? - 23 -
￠ü·???·à????2? - 23 -
(2)?-óa(chǎn)1y3ì?D?·?3??è?·à???t2? - 24 -
6.6?ì?ˉ?°?·?3?àéú - 25 -
7 .làí?ˉ°2è??￠?àéúó???·à·?°?éè??μ?òà?Y - 26 -
7. 2°2è??àéú′?ê? - 26 -
7. 2 .2°2è?±￡?¤ - 26 -
7.3 .1·à?eéè?? - 27 -
8.2è?á|×ê?′???? - 29 -
9. l????êμê??úèY - 30 -
BDêD?¨éè1¤3ìDD?t?￠ê?òμ?￠·t??D?ê?·?±ê×? - 31 -
AX??oêê¤éì?·?ì?yíáóD?T1???ìá1?μ?óD1?êy?Y - 31 -
11. 1?à??òà?Y - 34 -
11. 1. 1?à??·?·¨oí2?êyòà?Y - 34 -
11.1 .22????á??òà?Y - 34 -
11. 2.1D????úê?ê?è? - 34 -
11.2.2D???×@@é±?·?ó?1à?? - 34 -
11. 4?eò?±í - 36 -
11 .52???·??? - 36 -
??(CI?aCO)t(1 +FIRR)-t=0 - 36 -
NPV=??(CI- CO)t(1+Ic)t - 37 -
3.í?×ê??ê??ú - 37 -
6.????×ê±??e?ú2?ê?ò??ê - 38 -
7.óˉ?÷??oa·??? - 38 -
BEPéú3é?üá|?ê=?ê1ì?¨3é±?/￡¨?ê?úê?ê?è?-?ê?é±?3é±?-?ê?úê??°?e?°???ó￡? - 38 -
8.???DD?·??? - 38 -