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Management of special projects (compendium of lecture NUPSU)

2.1.4. Oblіkova norm dokhidnostі (Accounting Rate of Return - ARR)

Let’s take a look at the algorithm for the application for application.

Butt. Vi virіshili investuvati 1 million hryvnia in the expansion of the car park. Lines for the project become 8 rockets, while there are lines for the operation of motor vehicles. Shchorichnі nadhodzhennya vid ekspluatacii avtomobilіv stavitime 250 tis. UAH Necessarily visibility of the region of regional income (ARR). Rozrahunok of the regional norm of income (ARR) is in good condition in the following:

  • Rosrachuєmo depreciation rate:

= de

II (Initial Investment) - Pochatkova Vartіst Investment; SV - (Solvage Value) - residual wart; Life - lines to the project.


  • Oblіkova norm dokhidnostі rozrahovuetsya for such a formula:

ARR = de

CIPY (Cash inflows per year) - generous groshi nadhodzhennya;

II (Initial Investment) - cobs іinvestitsії.

Relocate tsoy indications fall into the offensive:

  • yogo easily zrozumіti and rozrahuvati;
  • win vrahovuє project benefits;
  • є kіlkіsny zv'yazok with financial establishment;
  • I’m keeping all the lines of the project cycle.

The shortfall of the ARR indicator is that I don’t lie to the vartost’s pennies at the time.