Advantages of the payback method（回收期的優(yōu)點(diǎn)）是什么_2020年ACCA考試FM知識(shí)點(diǎn)
知之為知之,，不知為不知，是知也,。備考ACCA考試,，我們一定要熟練掌握各章節(jié)知識(shí)點(diǎn)，踏實(shí)備考,。今天東奧小編為大家整理了ACCA考試F9科目相關(guān)考點(diǎn),，一起來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Advantages of the payback method（回收期的優(yōu)點(diǎn)）
【知識(shí)點(diǎn)】
Advantages of the payback method（回收期的優(yōu)點(diǎn)）
Advantages of the payback method（回收期的優(yōu)點(diǎn)）
? It is simple to calculate and simple to understand. This may be important when management resources are limited. It is similarly helpful in communicating.
? It uses cash flows rather than accounting profits.
? It can be used as a screening device as a first stage in eliminating obviously inappropriate projects prior to more detailed evaluation.
? The fact that it tends to bias in favour of short-term projects means that it tends to minimise both financial and business risk.
? It can be used when there is a capital rationing situation to identify those projects which generate additional cash for investment quickly.
Disadvantages of the payback method
? It ignores the timing of cash flows within the payback period.
? It ignores the cash flows after the end of payback period and therefore the total project return.
? It ignores the time value of money
? Payback is unable to distinguish between projects with the same payback period.
? The choice of any cut-off payback period by an organisation is arbitrary.
? It may lead to excessive investment in short-term projects.
功夫不負(fù)有心人,，只要堅(jiān)持一定會(huì)有所收獲,。ACCA考試時(shí)間越來(lái)越近，大家抓緊時(shí)間備考吧,。東奧小編預(yù)祝大家順利通過(guò)ACCA考試,。
注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第14講
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