undiscounted net benefit cost ratio

简明释义

未贴现净收益－成本比率

英英释义

例句

1.Before proceeding, we need to calculate the undiscounted net benefit cost ratio to ensure it aligns with our financial goals.

在继续之前，我们需要计算未折现净收益成本比率以确保它与我们的财务目标一致。

2.Investors are particularly interested in the undiscounted net benefit cost ratio when assessing the viability of the project.

投资者在评估项目的可行性时特别关注未折现净收益成本比率。

3.The project was evaluated using the undiscounted net benefit cost ratio, which showed a strong return on investment.

该项目使用了未折现净收益成本比率进行评估，显示出强劲的投资回报。

4.The analysis revealed that the undiscounted net benefit cost ratio exceeded 1, indicating a profitable investment.

分析显示，未折现净收益成本比率超过1，表明这是一个有利可图的投资。

5.The undiscounted net benefit cost ratio of the new healthcare initiative suggests that it will provide significant benefits to the community.

新医疗倡议的未折现净收益成本比率表明它将为社区提供显著的好处。

作文

In the field of economics and project evaluation, understanding various financial metrics is crucial for making informed decisions. One such important metric is the undiscounted net benefit cost ratio, which plays a significant role in assessing the viability of projects and investments. This ratio helps stakeholders determine whether the benefits of a project outweigh its costs, without considering the time value of money. To begin with, the term 'undiscounted' refers to the straightforward calculation of benefits and costs without applying any discounting factors. Typically, in financial analysis, future cash flows are discounted to present values to account for the time value of money, which reflects the idea that a dollar today is worth more than a dollar in the future. However, the undiscounted net benefit cost ratio provides a different perspective by evaluating the total benefits and costs in their nominal values. The formula for calculating the undiscounted net benefit cost ratio is relatively simple: it is the total undiscounted benefits divided by the total undiscounted costs. If the ratio is greater than one, it indicates that the benefits exceed the costs, suggesting that the project is worthwhile. Conversely, if the ratio is less than one, it implies that the costs outweigh the benefits, signaling that the project may not be a good investment. One of the advantages of using the undiscounted net benefit cost ratio is its simplicity. It allows project managers and decision-makers to quickly assess the economic feasibility of a project without delving into complex calculations involving discount rates and future cash flow projections. This can be particularly useful in preliminary evaluations or when time is of the essence. However, it is essential to recognize the limitations of this approach. By ignoring the time value of money, the undiscounted net benefit cost ratio may lead to misleading conclusions. For instance, a project that generates substantial benefits in the distant future might appear attractive when evaluated on an undiscounted basis, but it could be less appealing when considering the present value of those benefits. Therefore, while the undiscounted net benefit cost ratio serves as a valuable tool, it should ideally be used in conjunction with other financial metrics that incorporate the time value of money, such as the net present value (NPV) or the internal rate of return (IRR). In conclusion, the undiscounted net benefit cost ratio is a vital metric in project evaluation that provides insights into the relative benefits and costs of a project without accounting for the time value of money. While it is a straightforward and accessible measure, it is crucial to consider its limitations and complement it with other analytical tools for a comprehensive assessment. Ultimately, understanding the undiscounted net benefit cost ratio enables stakeholders to make better-informed decisions regarding investments and resource allocation, contributing to more effective project management and economic planning.

在经济学和项目评估领域，理解各种财务指标对于做出明智的决策至关重要。其中一个重要的指标是未折现净收益成本比率，它在评估项目和投资的可行性方面发挥着重要作用。这个比率帮助利益相关者确定一个项目的收益是否超过其成本，而不考虑货币的时间价值。首先，“未折现”一词指的是在计算收益和成本时不应用任何折现因素。在财务分析中，未来现金流通常会被折现为现值，以考虑货币的时间价值，这反映了今天的一美元比未来的一美元更有价值的观点。然而，未折现净收益成本比率通过以名义值评估总收益和成本提供了不同的视角。计算未折现净收益成本比率的公式相对简单：它是总未折现收益除以总未折现成本。如果该比率大于1，则表明收益超过成本，暗示该项目是值得的。相反，如果比率小于1，则意味着成本超过收益，表明该项目可能不是一个好的投资。使用未折现净收益成本比率的一个优点是其简单性。它使项目经理和决策者能够快速评估项目的经济可行性，而无需深入复杂的计算，包括折现率和未来现金流预测。这在初步评估或时间紧迫时尤其有用。然而，必须认识到这种方法的局限性。通过忽略货币的时间价值，未折现净收益成本比率可能导致误导性的结论。例如，一个在遥远未来产生大量收益的项目，在未折现的基础上可能看起来很有吸引力，但在考虑这些收益的现值时，可能就不那么吸引人。因此，虽然未折现净收益成本比率作为一种有价值的工具，但理想情况下应与其他包含货币时间价值的财务指标结合使用，例如净现值（NPV）或内部收益率（IRR）。总之，未折现净收益成本比率是一个重要的项目评估指标，它提供了关于项目相对收益和成本的见解，而不考虑货币的时间价值。虽然这是一个直接且易于访问的度量，但考虑其局限性并与其他分析工具结合使用，对于全面评估至关重要。最终，理解未折现净收益成本比率使利益相关者能够更好地做出关于投资和资源分配的知情决策，从而有助于更有效的项目管理和经济规划。