Jedność ujęcia rocznego i wieloletniego w rachunku efektywności inwestycji / Jarosław Kaczmarek, Tomasz Rojek, Stanisław Młynarski // W: Zarządzanie finansami firm : teoria i praktyka. T. 1 / red. ... więcej

Jedność ujęcia rocznego i wieloletniego w rachunku efektywności inwestycji / Jarosław Kaczmarek, Tomasz Rojek, Stanisław Młynarski // W: Zarządzanie finansami firm : teoria i praktyka. T. 1 / red. nauk. Wiesław Pluta. – Wrocław : Wydaw. Akademii Ekonomicznej we Wrocławiu, 2004. – (Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu, ISSN 0324-8445 ; 1042). – S. 294-305. – Bibliogr. 14 poz., Abstr. – Tyt. streszcz.: Unity of one-year and multi-year issues in investment effectiveness calculation

The base of calculation of investment effectiveness formulas can be short-term, mostly one year or long-term - a few years. These two possible solutions should not be opposed each other (as well as static ... więcej

The base of calculation of investment effectiveness formulas can be short-term, mostly one year or long-term - a few years. These two possible solutions should not be opposed each other (as well as static and dynamic formulas of investment effectiveness), and realization of definite requirements of methodological nature means their identity. From the point of view of character of object effectiveness estimation it is natural that we take into evaluation long-term, and there is also a basic seizure in investment effectiveness calculation long-term. Short-term (one-year) seizure is treated as reduced long-term seizure. Scientific description of one-year formulas of investment effectiveness is the answer on notified application on straight method of effectiveness estimation, without regard on their simplification in construction and manner of utilization, but with paying attention on possibility of usage on particular stage of analysis and estimation (i.e. initial recognition of level of effectiveness of considered investment).