full2010.pdf - page 1844

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«¹„¬µÂœªšµŠÄœ„µ¦Äo¡¨´ŠŠµœš—šœ™nµœ‹µ„Ťo¨³Â„p °Š‹´ Š®ª´—¡´š¨»Š
°» ž„¦–r¨³ª·›¸„µ¦
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1. «¹ „¬µ¨´„¬–³Â¨³£µ¡š´ÉªÅž °Š¡ºÊœš¸É‹´Š®ª´—¡´š¨»Š
2. «¹„¬µ o °¤¼¨š´ÉªÅžÁ„¸É¥ª„´ž{®µÂ¨³Ã°„µšµŠ„µ¦˜¨µ— °Š›»¦„·‹™n µœ°´—šnŠ‹µ„„¨Äœ¡ºÊœš¸É
‹´Š®ª´—¡´š¨»Š
3. «¹ „¬µ o°¤¼¨ª´ ˜™»—· („¨) š¸ÉčoĜ„µ¦Ÿ¨·˜™nµœ°´—šn ŠÄœ¡ºÊœš¸É‹´Š®ª´—¡´š¨»Š
4. o°¤¼ ¨„µ¦ª·Á‡¦µ³®r‡ªµ¤‡»o¤‡nµÄœ„µ¦¨Šš» œÂ¨³‡ªµ¤Áž}œÅžÅ—o°Š›»¦„· ‹™nµœ°´—šnŠÄœ¡ºÊœš¸É‹´Š®ª´—
¡´ š¨»Š ‹µ„„µ¦Äoª·›¸ B/C, NPV, IRR, Payback Period, Break-event Point, Sensitivity Analysis ¨³ Switching
Value
ž¦³· š›·Í ˜Š¥·ÉŠ«·¦· (2545) ŗo°›·µ¥„µ¦ªµŠÂŸœÂ¨³„µ¦ª·Á‡¦µ³®rǦŠ„µ¦Ã—¥Â¥„Á„–”r„µ¦ž¦³Á¤·œ
ǦŠ„µ¦Åªo—´Šœ¸Ê
Á„–”r„µ¦ž¦³Á¤·œÃ‡¦Š„µ¦ÂÅ¤nž¦´‡nµÁª¨µ
¦³¥³‡ºœš»œ (Payback Period) ŗo„n ¦³¥³Áª¨µš¸É Ÿ¨˜°Âšœ»š›·‹µ„„µ¦—εÁœ·œŠµœ¤¸‡nµÁšnµ„´‡nµ¨Šš»œ
°ŠÃ‡¦Š„µ¦ ×¥‹³¡· ‹µ¦–µ‹Îµœªœžeš¸É‹³Å—o¦´Ÿ¨˜°Âšœ‡»o ¤„´ÁŠ·œ¨Šš»œ
1. „¦–¸ „¦³ÂÁŠ·œ—Á oµ»š›·Ášnµ„´œš»„že µ¤µ¦™‡Îµœª–Å—o—´Šœ¸Ê
¦³¥³Áª¨µ‡ºœš»œ = (ÁŠ·œ—‹nµ¥¨Šš»œ»š›·Á¦·É¤Ã‡¦Š„µ¦/ÁŠ· œ—¦´»š›·¦µ¥že)
2. „¦–¸„¦³ÂÁŠ·œ—Á o µ»š›·¦µ¥že˜„˜nµŠ„´œ µ¤µ¦™‡Îµœª–Å—o—´Šœ¸Ê
¦³¥³Áª¨µ‡ºœš»œ = ‹Îµœªœže„n°œ‡ºœš»œ + (nªœš¸ÉÁ®¨º°/„¦³ÂÁŠ·œ—š´ÊŠ¦µ¥že )
Á„–”r„µ¦ž¦³Á¤·œÃ‡¦Š„µ¦Âž¦´‡nµÁª¨µ
1. °´˜¦µnªœŸ¨˜°Âšœ˜n°š»œ (Benefit-Cost Ratio ®¦º° B/C Ratio) ‡º° °´˜¦µnªœ¦³®ªnµŠ¤¼¨‡n µ
ž{‹‹»´œ °Š„¦³ÂŸ¨˜°Âšœ„´¤¼¨‡nµž{‹‹»´ œ °Š„¦³Â˜oœš»œ µ¤µ¦™‡Îµœª–Å—o—´Šœ¸Ê
°´˜¦µn ªœŸ¨˜°Âšœ˜n°š»œ = 1
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