互斥方案

从分析绝对量（净现值）与相对量（净现值指数，内部收益率）指标的特性入手，说明两种指标评价投资额不相等的互斥方案的矛盾性是客观存在的。

On the basis of analysing the features of absolute amount indicator ( NPV ) and relative amount indicator ( NPV index , IRR ), it is indicated that the contradictory of mutually exclusive alternatives ( MEA ) providing investment amounts are unequal .

各方法对互斥方案相对经济效果的比较结论具有一致性，但是，ΔNPV和ΔIRR只适用于方案的比较而不适用于方案的选择；

All the methods reach the identical conclusion in the appraisal of the economic effects of the mutually exclusive alternatives . Furthermore , the methods of Δ NPV and Δ IRR are suitable for the comparison instead of selection of the alternatives .

NPV与IRR评价互斥方案结论差异的原因分析

Causal Analysis of the Differences in NPV and IRR Appraisal Results for Contradicting Projects

而用NPV和NAV评比互斥方案可以把绝对经济效果评价与相对经济效果比较结合起来，直接进行方案的选择。

The methods of NPV or NAV combined the evaluation with the comparison of the economic effects of the mutually exclusive alternatives can be used to select the alternatives directly .

关于投资额不等互斥方案经济评价的分析

Economic Evaluation and Analysis on Mutually Exclusive Alternatives of Unequal Investment

互斥方案经济效果评价方法的探讨

Discussion on Evaluation Method of Economic Effect on Exclusive Plan

试证互斥方案多种解法具有内在一致性

The Inherent Consistency in the Different Solutions for Exclusive Project

互斥方案评比方法及其一致性分析

Analysis of the Identity of the Methods of Selecting the Mutually Exclusive Projects

互斥方案评价方法质疑

An Exploration On the Assessment Method of Exclusive Schemes

在寿命期不等的互斥方案优选中，净年值法是一种合适的方法。

NAV is a proper method for comparison of the schemes with different life .

关于互斥方案决策问题的研究

Study on the Decision Making for Contradictory Plans

对互斥方案选优的最低价格法的剖析与改进

The Analysis and Improvement of the Lowest Price Method in Mutually Exclusive Alternatives Decision

文章系统地总结了常用的寿命期不等互斥方案的比较方法，并对各方法提出了建议。

The common methods for comparison of mutually exclusive schemes with different life are summarized in this paper systematically .

因此，对投资额不等的互斥方案的评价产生两种观点与方法。

Hence , there are two kinds of viewpoint and method in evaluating the MEA when investment amounts are unequal .

利用文献[9]中的案例进行的实证分析，证明纯经济效益最大化才是互斥方案选优决策的科学准则。

With the demonstrative analysis in article ( 9 ), it proves that pure maximization of economic benefit is the scientific rule of how to select the better in two mutually exclusive schemes .

净现值法和内含报酬率法是决策者经常使用的两种经济评价方法，然而美中不足的是在对互斥方案进行决策时，两种方法有时会得出相互矛盾的结论。

Both NPV and IRR methods are used widely in making capital budgeting decisions , but to our regret , in the selecting of two competing investment projects , the use of them sometimes lead to the opposite conclusion .

对于非互斥方案的选择除受技术、经济等的可行性约束外还受自身条件（如资金限制）、合同条款规定（如最迟开工时间、最低义务工作量、税收篱笆圈政策）等多种因素影响。

The choices involve many considerations on restriction on projects except of the technological and economic feasibility ( such as limited capital , the latest time of going into operation , tax revenue hedge enclose policy , minimum compulsory work etc ) .

工程经济给出寿命期不等的互斥方案求解的多种解法，如最小公倍数寿命法、无穷大寿命法、研究期法、净年值法等，但对上述诸种方法之间的关系缺乏系统研究。

There are several solutions for exclusive projects in engineering economics , taking minimum common multiple lifetime method , infinite lifetime method , research period method and net annual value method as examples . There are no systematic researches for these solutions mentioned above .

互斥型投资方案选优方法的探讨

Discussion about Select Method of Mutual Exclusive Investment Plan

《现代咨询方法与实务》系注册咨询工程师（投资）执业资格考试教材，它在解决产品（或服务）价格不易估计的互斥型投资方案的选择问题时，给出最低价格法。

The book Modern Consulting Method and Practice is the appointed teaching material for registered consulting engineer qualification examination ( investment ) . It suggests the Lowest Price method in evaluating mutually exclusive investment projects when the price of product ( or service ) is not easily estimated .