ЧТО ОЗНАЧАЕТ СЛОВО PAYBACK PERIOD
Период окупаемости
Период окупаемости при составлении бюджетов капитала относится к периоду времени, требуемому для возмещения средств, израсходованных на инвестиции, или для достижения точки безубыточности. Например, инвестиции в размере 1000 долларов США, которые возвратили 500 долларов США в год, будут иметь двухлетний срок окупаемости. Временная стоимость денег не учитывается. Период окупаемости интуитивно измеряет, как долго что-то нужно, чтобы «платить за себя». При прочих равных условиях более короткие периоды окупаемости предпочтительнее более длительных периодов окупаемости. Срок окупаемости популярен благодаря его простоте использования, несмотря на признанные ограничения, описанные ниже. Этот термин также широко используется в других областях инвестиций, часто в отношении технологий энергоэффективности, технического обслуживания, модернизации или других изменений. Например, компактную люминесцентную лампочку можно охарактеризовать как имеющую период окупаемости определенного количества лет или рабочих часов с учетом определенных затрат. Здесь возврат инвестиций заключается в сокращении эксплуатационных расходов. Хотя в основном финансовый термин, концепция периода окупаемости иногда распространяется на другие виды использования, такие как период окупаемости энергии; эти другие термины не могут быть стандартизированы или широко использоваться.
Значение слова payback period в словаре английский языка
Определение периода окупаемости в словаре - это период, в котором деньги, долги и т. Д. Должны быть возвращены.
КНИГИ НА АНГЛИЙСКИЙ ЯЗЫКЕ, ИМЕЮЩЕЕ ОТНОШЕНИЕ К СЛОВУ «PAYBACK PERIOD»
Поиск случаев использования слова
payback period в следующих библиографических источниках. Книги, относящиеся к слову
payback period, и краткие выдержки из этих книг для получения представления о контексте использования этого слова в литературе на английский языке.
1
Cost Accounting: Foundations and Evolutions
LO.2 How is payback period Information on the timing of net cash flows is an
input to a simple and often used capital budgeting computed, and what does
technique called payback period. This method measures the time required for a
project's ...
Michael Kinney, Cecily Raiborn,
2008
2
Principles of accounting
Other. Methods. of. Capital. Investment. Analysis. LO7 Use the payback period
method and the accounting rate-of-return method to analyze capital investment
proposals. The. net present value method is the best method for capital
investment ...
Belverd E. Needles, Marian Powers, Susan V. Crosson,
2008
3
Understanding Financial Management: A Practical Guide
Decision Rules for PP When using the payback period approach, management
should first set a maximum acceptable payback period or “cutoff period” for a
project. Managers rely on their experience and judgment when establishing the ...
H. Kent Baker, Gary Powell,
2009
The number of years needed to recover the initial investment is called the
payback period. If the payback period is of an acceptable length of time to the firm
, the project will be selected. Suppose the maximum acceptable payback period
for a ...
5
Investment Appraisal: Methods and Models
Description of the method The dynamic payback period method (DPP) combines
the basic approach of the static payback period method (see Section 2.4) with the
discounting cash flow used in the NPV model. The key measure is: Key ...
Uwe Götze, Deryl Northcott, Peter Schuster,
2007
6
Financial Management; Principles and Practice
The Payback Method One of the simplest capital budgeting decision methods is
the payback method. To use it, analysts find a project's payback period—the
number of time periods it will take before the cash inflows of a proposed project
equal ...
7
Handbook of Financial Analysis, Forecasting, and Modeling
Disadvantages. ofARR. m Ignores time value of money • Uses income data rather
than cash flow data PAYBACK PERIOD Payback is the number of years it takes
to recover your initial investment. Payback assists in evaluating a project's risk ...
Jae K. Shim, Joel G. Siegel,
2007
8
Corporate Finance: A Focused Approach
The payback period, defined as the expected number of years required to
recover the original investment, was the first formal method used to evaluate
capital budgeting projects. The basic idea is to start with the project's cost,
determine the ...
Michael Ehrhardt, Eugene Brigham,
2008
9
Managerial Accounting: Tools for Business Decision Making
Cost of Capital Investment Net Annual Cash Flow Cash Payback Period
Illustration 12-4 Cash payback formula The cash payback period in the Stewart
Soup example is 5.42 years, computed as follows. $130,000 $24,000 5.42 years
The ...
Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso,
2009
2 A major shortcoming of the conventional payback period is that it does not take
into account the time value of money. To overcome this limitation, the discounted
payback period has been suggested. In this modified method, cash flows are ...
НОВОСТИ, В КОТОРЫХ ВСТРЕЧАЕТСЯ ТЕРМИН «PAYBACK PERIOD»
Здесь показано, как национальная и международная пресса использует термин
payback period в контексте приведенных ниже новостных статей.
Renaissance Minerals gold project could have operating costs of US …
Based on annual gold production of up to 100,000 ounces of gold over an initial 8 year mine life this would result in a payback period of 2.6 ... «Proactive Investors Australia, Июл 15»
Sea Change: For more Maine towns, it's clear as day that solar …
The total payback period for towns is 10 to 15 years, allowing them to enjoy free power during the remainder of the panels' expected 40-year ... «Press Herald, Июл 15»
Branding budget approved for Bunker Hills
With these projections, the payback period for the restaurant and bar improvement would be 12 years and for the golfer bar and grill nine years, ... «ABC Newspapers, Июл 15»
Tables turned on Myer as David Jones gears up for war of attrition
"The classic payback period is going out the door. It's a long-term investment and for some it's a leap into the unknown," Walker said. "None of ... «The Australian Financial Review, Июл 15»
Steady State Breaks New Ground in Geothermal Heat Pump Financing
... cost savings to begin accruing to the property owner immediately, instead of have to wait through a three to seven year payback period. «ACHR NEWS, Июл 15»
Potential Upstream Investment Under the New Iranian Petroleum …
The terms of the contracts have been short, with a payback period for exploration and development expenses incurred by the IOC of five to ... «The National Law Review, Июл 15»
Focus Graphite Clarifies Certain Prior Disclosures on Its Mineral …
... the Mineral Reserve; and disclosing pre-tax NPV and payback period without disclosing corresponding after-tax results in equal prominence. «Junior Mining Network, Июл 15»
Commerce Resources Corp. Intersects 18.5% MH-T over 32 m at …
... at a 10% discount rate, a pre-tax/pre-finance Internal Rate of Return (IRR) of 44%, and a pre-tax/pre-finance payback period of 2.25 years. «Canada NewsWire, Июл 15»
5 student loan repayment strategies
You should explore consolidating your federal student loans to extend the repayment cycle. Federal consolidation bases your payback period, ... «Business Insider, Июл 15»
South San ISD ordered to pay back TEA
The school district says the 30-day payback period began on July 16, that's when they received the letter from the TEA. A special meeting is ... «FOX 29, Июл 15»