用成本比较法评估固定资产投资项目,应该计算各类项目相关成本在整体项目周期内的年度平均值 | Using cost comparison method evaluating small capex projects, we should check the annual average value of all project-relevant cost positions in the entire project period.
盈亏平衡点分析法不能用来评估固定资产投资项目 | Break Event Analysis method cant be used for capex project appraisal
用净现值法评估投资项目的最大挑战之一是对项目未来现金流入和流出的预估 | One of the biggest challenges facing the Net Present Value method for investment project appraisal is the forecast of future cash-in and cash-out of the project.
项目内含回报率IRR方法的假设是项目未来每年的净现金流量都将能再投资到同一项目中, 而这经常不符合企业实际情况 | The assumption of the Internal Rate of Return IRR is that the future net cash flow of a project could be re-invested into the same project. This often does not fit to business reality.
一个项目的投资回收时间的长短,通常被看作是该项目风险高低的指标 | The length of Payback Period of a project is often seen as a risk indicator of the project.