| 论灵敏度分析方法在预测项目经营现金净流量中的运用 |
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| 引用本文： | 张薇.论灵敏度分析方法在预测项目经营现金净流量中的运用[J].常熟理工学院学报,2007,21(1):17-20. |
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| 作者姓名： | 张薇 |
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| 作者单位： | 苏州大学,商学院,江苏,苏州,215021 |
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| 摘 要： | 灵敏度分析方法目前主要被运用于利润预测分析,而很少被运用到长期投资项目评估特别是对经营现金净流量的预测中。这里拟对此方法用于经营现金净流量分析的适用性进行探讨,试图通过计算项目经营现金净流量的灵敏系数来把握经营现金净流量的变动规律,从而为正确计算净现值指标和项目最优决策提供依据。
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| 关 键 词： | 灵敏度分析 经营现金净流量 灵敏系数 |
| 文章编号： | 1008-2794（2007）01-0017-04 |
| 收稿时间： | 2006-09-18 |
| 修稿时间： | 2006年9月18日 |
On the Application of Sensitivity Analysis to Net Cash Flow from Operating Activities in Project Appraisal |
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| ZHANG Wei.On the Application of Sensitivity Analysis to Net Cash Flow from Operating Activities in Project Appraisal[J].Journal of Changshu Institute of Technology,2007,21(1):17-20. |
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| Authors: | ZHANG Wei |
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| Abstract: | Sensitivity analysis is most often used in prediction of profits.By contrast,it's rarely used in project appraisal of long-term investment,particularly in the prediction of net cash flow(NCF) from operating activities.This paper is written hereby to scrutinize the application of the method in question to the analysis of NCF from operating activities.It intends to clarify the variation rule of NCF by calculating sensitivity coefficient of project NCF from operating activities,thus providing evidence to the correct calculation of net present value index and optimal decision of the project. |
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| Keywords: | sensitivity analysis net cash flow from operating activities sensitivity coefficient |
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