Discounted payback （adjusted payback）是什么_2021年ACCA考試FM知識點(diǎn)
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【內(nèi)容導(dǎo)航】
Discounted payback （adjusted payback）折現(xiàn)回收期
【知識點(diǎn)】
Discounted payback（adjusted payback） 折現(xiàn)回收期
Discounted payback（adjusted payback） 折現(xiàn)回收期
Discounted payback （adjusted payback）
Discounted payback uses discounted cash flows. This is also known as adjusted payback.
The discounted payback period(DPP) is the length of time before the cumulative PV of cash inflows from the projects begins to exceed the initial outflow. It is similar to the payback method, but uses discounted cash flows rather than non-discounted cash flows to measure the payback period.
The payback method of investment appraisal, discussed in Chapter 7, Short-term projects are preferred to long-term projects and liquidity is emphasised.
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