Detail publikačního výsledku

Determination of the Net Present Value with Various Types of Cash Flow

PAPEŽÍKOVÁ, P.; KORYTÁROVÁ, J.

Originální název

Determination of the Net Present Value with Various Types of Cash Flow

Anglický název

Determination of the Net Present Value with Various Types of Cash Flow

Druh

Stať ve sborníku v databázi WoS či Scopus

Originální abstrakt

Investment decision-making is based on calculation of the economical indicators, including, inherently, net present value (NPV). Net present value is a financial variable based on discounting. In other words,it respects the influence of time. For calculation of NPV, the future cash-flows have to be estimated and discounted to the present value using the discount rate representing the investors time value of money. Commonly, the value is determined as a sum of discounted annual cash flows of the evaluation period. This formula can be used for long-term projects with defined duration as well as for that with perpetuity.

Anglický abstrakt

Investment decision-making is based on calculation of the economical indicators, including, inherently, net present value (NPV). Net present value is a financial variable based on discounting. In other words,it respects the influence of time. For calculation of NPV, the future cash-flows have to be estimated and discounted to the present value using the discount rate representing the investors time value of money. Commonly, the value is determined as a sum of discounted annual cash flows of the evaluation period. This formula can be used for long-term projects with defined duration as well as for that with perpetuity.

Klíčová slova

net present value, cash flow, short-term projects, discount rate

Klíčová slova v angličtině

net present value, cash flow, short-term projects, discount rate

Autoři

PAPEŽÍKOVÁ, P.; KORYTÁROVÁ, J.

Vydáno

06.11.2014

Nakladatel

EuroScientia vzw

Místo

Brusel

ISBN

978-90-822990-1-4

Kniha

OCEŇOVANIE A RIADENIE STAVEBNÝCH PROJEKTOV 2014 Zborník vedeckých prác

Strany od

147

Strany do

152

Strany počet

6

BibTex

@inproceedings{BUT111777,
  author="Petra {Pískatá} and Jana {Korytárová}",
  title="Determination of the Net Present Value with Various Types of Cash Flow",
  booktitle="OCEŇOVANIE A RIADENIE STAVEBNÝCH PROJEKTOV 2014 Zborník vedeckých prác",
  year="2014",
  number="1",
  pages="147--152",
  publisher="EuroScientia vzw",
  address="Brusel",
  isbn="978-90-822990-1-4"
}