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| ???? 2003-6-12 | |||
| j ERP? | |||
| ERPj?????????h?h??????ERP??ERP??o??,??????,???????,???l???? ERPjh??????????õ????'?????????????????e h?ERP???ó?i??4? 1????ERP??????h???L?????LERP????h???????"???????_???????????g 2??ERP?ó?j????????Z??????????o 3???ERP?ý????L?ú???;??ã?????;??? 4??ERP????g ERP??L???hERP???: 1?ERP??????,K????,???????,j??,???????:?û?,???????,??:?,????,??L?,??l?,L? 2???i??????????? 3???? 4???? 5?? ERP????????,??,???ü???ERP??????ERP??????;ú??õ????k?LERP??o??ERP?ü??????l?l? ???l ERP????????,???????õl? ??????j??????,??k? ????????,???,????????,hERP??,??????,???.,???????:?,;,õ??,????,? 1.ERP??? ???????????.????;d,?????????????????,???.h?,??C?????Cd?CF?,EC=Cej+Cr (l)?? ??k÷?: ?ããã? (2)???.. ???CF??: ?ã????????(?) ã?,??.. ??ã??·?,????,õ? ???,????? ??Cdh???,???C???. 2.ERP?? ERP?kh??????'????ERP?,???¼??.,???,??l?,???????û??,???????g??,ERPl?¼,???õ????? (l)? ERP?i??,'??,???lERP?,?,??,?????L?,?ERP'???,??û?????K?,?,?????,??,??, h????ERP,?????????g????g???????,?????l,S,??,??,???û?g (2)?L? ?L??.ERPL??,?L?,???.?ERP???kõl???ERPL,????,?,????:ERP'???j?õ?,??:ERP??,?,????,?,?(?):ERP??,??,??l?ERP?????????,???????,??,???? 3.??? ERP???,hh????????,?????;.???? (1)"? R?i??l?'??i(???l??g,??: R=F/C ?:F????,??:C???,?????:R?????k?h??'???????????:  (2)?NPV(NetPresentValue) h?l?d??????j??õÿ??h?? NPV??NCF?t???r? 3?IRR(internalrateofreturn) ????????? ?"?Z??r>=i?????? ????ERP????h????????ó???? ERP??? ?????,?û?l??ERP???¼?: (l)? ?h???,'????i?,??l??.,??ü??????,ERP?????,??ü???ý?,?????'??l,?'????????l? (2)? ???ERP'???l?j??h????????,?,??????,???,'????j¼?o?j,??????,?j????µ??,?'?? (3)? ERP???'??Z???????õL?? ERP,??????????,,?Z,'h??,???±?,?'??µ????? (4)? ????????ERP??,??õl?. ERP???L???????????? g ERP?LERP??z?L??ERP???????i??ERP?????????????L?????j??????h?/??l?'????? ??L????ã?'???ERP??L??????????????????????L?zERP????? | |||
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