题目详情

甲乙丙为三个独立项目,NPV甲=12万元,NPV乙=15万元,NPV丙=18万元,三个项目的初始投资额相同,并且回收期相同,则应优先选择 ( ) 项目进行投资。

  • A.甲
  • B.乙
  • C.丙
  • D.甲或乙

正确答案及解析

正确答案
C
解析

NPV为项目的净现值,计算公式如下NPV= 其中CI为销售收入,CO销售成本,iC为基准折现率。在初始投资额相同、回收期也相同的条件下进行项目投资选择时,净现值越高越好,故应选择C项目进行投资。

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