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Основной вопрос основных средств . The main question of fixed assets


  • Коган А.Б.

    (Новосибирский государственный архитектурно-строительный университет)


В статье анализируются методы выбора наилучшего вида основных средств (объекта реальных инвестиций). Рассматривается современная ситуация, когда инвестору приходится сравнивать т.н. разнопараметрические альтернативы (РА). Под РА понимаются основные средства, выполняющие схожие функции, но отличающиеся по цене, сроку службы и периодическим эффектам. В общем случае РА являются инвестиционные проекты, у которых отличаются суммы инвестиций, расчетные периоды и чистый денежный поток. Критикуется использование net present value (NPV) и internal rate of return (IRR). Описывается разработанный автором «индекс скорости удельного прироста стоимости» (IS). На численном примере, предложенном в форме деловой игры, показано, что экономика, субъекты которой используют IS вместо NPV и IRR, имеет ускоренные темпы развития. The article deals with the methods of selecting the best type of fixed assets (real investment). Explore the current situation where the investor has to compare the different-parametrical alternatives (DPA). The DPA are the fixed assets which have similar functions, but different in price, durability and periodic effects. In the general case the DPA are the investment projects which have different amounts of investment, accounting periods and net cash flow. Net present value (NPV) and internal rate of return (IRR) are criticized. The author describes his indicator "speed index of unit value increase" (IS). The author proves on numerical examples that the economy, the subjects of which use IS instead of NPV and IRR, has accelerated the pace of development.

Suggested Citation

  • Коган А.Б., 2015. "Основной вопрос основных средств . The main question of fixed assets," Мир экономики и управления // Вестник НГУ. Cерия: Cоциально-экономические науки, Socionet;Новосибирский государственный университет, vol. 15(1), pages 102-109.
  • Handle: RePEc:scn:guhrje:2015_1_10

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    оценка эффективности инвестиций; экономика инноваций; estimation of efficiency of investments; economics of innovation.;
    All these keywords.

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies


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