MUTUALLY EXCLUSION OF PROJECTS OF DIFFERENT VALUES BY THE BENEFIT-COST METHOD

2021 ◽  
Vol 6 (16) ◽  
pp. 230-237
Author(s):  
Murat KAYA

The recovery of an investment is very important in the world of economy. While businesses are preparing long-term projects for investment purposes, basic criteria such as changing economic conditions, risks, cash flows of the project, discount rate to be applied, economic life should be estimated in advance. For this reason, businesses prepare different projects that can provide the same economic conditions for the projects they prepare. In order to compare these projects, a cost-benefit table is prepared and evaluated in terms of their advantages. In line with these values, it is ensured that the most correct project is selected by eliminating each other. In this study, the cost-benefit ratio method was applied to three different projects. For all three projects, 10% annual interest and numerical values between 15 and 60 years of life are given. As a result of the evaluation of the projects, the most suitable project was determined by eliminating each other. Cash flows are calculated based on present and annual equivalents.

2020 ◽  
Vol 15 (2) ◽  
pp. 179-191
Author(s):  
Felippe Martins Damaceno ◽  
Francieli Helena Bernardi ◽  
Victor Hugo Stormovski Cesar

RESUMO:  O objetivo deste trabalho consistiu em avaliar a viabilidade econômico-financeira de empreendimentos de construção e demolição realizarem a reciclagem de fragmentos de concreto e cerâmica. Para tal, foram projetados quatro cenários econômicos considerando construtoras responsáveis pela geração de diferentes quantidades de resíduos de construção e demolição (RCD’s), nos quais foi orçada uma britadeira móvel para a reciclagem do material. Os custos relacionados à aquisição, operação e manutenção da britadeira, foram confrontados em fluxos de caixa, com as receitas provenientes do uso ou venda do material reciclado na forma de brita n° 0, bem como da economia com caçambas de entulhos. Posteriormente, a rentabilidade dos projetos foi avaliada mediante o fator de recuperação do capital, o valor presente líquido e a taxa interna de retorno. Quanto maior a produção de RCD’s, maior também é a relação custo-benefício da aquisição da britadeira e, em função da maior quantidade de brita n° 0 reciclada (passível de ser utilizada na produção de contrapiso ou comercializada) e da maior economia com caçamba de entulhos, maiores são as receitas adquiridas, menor é o período de retorno do capital investido e maior é a rentabilidade financeira dos cenários projetados. A reciclagem de RCD’s além de proporcionar benefícios ambientais, pode ser um investimento financeiramente atrativo. ABSTRACT: The objective of this work was to evaluate the economic and financial feasibility of construction and demolition projects to carry out the recycling of concrete and ceramic fragments. For this, four economic scenarios were designed considering constructors responsible for the generation of different amounts of construction and demolition waste (RCD's), in which a mobile squeegee was used to recycle the material. The costs related to the acquisition, operation and maintenance of the crushing machine were compared to cash flows, with revenues from the use or sale of recycled material in the form of gravel No. 0, as well as the economy with litter bins. Subsequently, the profitability of the projects was evaluated by the capital recovery factor, the net present value and the internal rate of return. The higher the production of RCD’s, the greater the cost-benefit ratio of the purchase of the crushing machine and, due to the greater quantity of recycled crushed stone (which can be used in the production of sub-floor or commercialized) and the largest economy with a bucket of debris, the higher are the revenues acquired, the lower the return period of invested capital and the greater the financial profitability of the projected scenarios. Recycling RCD’s in addition to providing environmental benefits can be a financially attractive investment.


2019 ◽  
Author(s):  
Yoram Harth

UNSTRUCTURED The high cost and scarcity of physicians results in lack of proper service to the majority of the population in the US and more so in the rest of the world. Telehealth, based on remote physicians does not seem to be the solution due to less than optimal cost/benefit ratio offered to the human provider. Recent developments in mobile processing power, mobile camera resolution, and deep learning technology present an opportunity to build solutions to specific diseases that are comparable in accuracy to a human in-person service for a fraction of the cost democratizing the availability of health services.


2007 ◽  
Vol 23 (12) ◽  
pp. 2835-2844 ◽  
Author(s):  
Raphael Mendonça Guimarães ◽  
Carmen Ildes Rodrigues Fróes Asmus ◽  
Armando Meyer

DDT is a persistent insecticide that was widely used in the world from the 1940s until the 70s, when it was banned in the United States and other countries. Most of its toxic effects are not observed in the acute forms, but particularly after chronic exposure. These long-term issues include reproductive effects, varying according to the time of life in which the individuals were exposed. The aims of the current study were to review the principal toxicological effects of DDT on reproduction, stratifying by physiological periods of exposure, and based on the magnitude of these effects, to discuss the cost-benefit relationship of reintroducing DDT with the specifically defined vector control criteria.


1999 ◽  
Vol 19 (5) ◽  
pp. 48-56 ◽  
Author(s):  
KY Lau ◽  
SF Wung ◽  
MG Adams ◽  
C Zellner ◽  
BJ Drew

Myocardial ischemia is common during ICUS imaging in women with and without CAD. Although no long-term adverse effects occurred in our small sample, a larger sample of women is required to confirm our observations and to determine the precise mechanisms of ischemia. Such studies may determine whether the smaller diameter of coronary vessels in women makes the women more vulnerable than men to the occurrence of chest pain and ischemia during ICUS. Although ICUS is valuable in guiding coronary interventions, disposable catheters are costly. Studies are required to assess the cost-benefit ratio of incorporating ICUS with coronary interventional procedures. Until more is known, we recommend that nurses educate patients about ICUS, monitor them closely for ischemia and arrhythmias during the procedure, and consider obtaining 12-lead ECGs when patients undergo and ICUS procedure.


Nutrients ◽  
2021 ◽  
Vol 13 (3) ◽  
pp. 744
Author(s):  
Sophie I. Mavrogeni ◽  
Flora Bacopoulou ◽  
George Markousis-Mavrogenis ◽  
George Chrousos ◽  
Evangelia Charmandari

Obesity represents one of the most challenging public health problems of our century. It accounts for approximately 5% of deaths worldwide, mostly owing to cardiovascular disease and its associated complications. Cardiovascular noninvasive imaging may provide early accurate information about hypertrophy and ischemia/fibrosis in obese subjects. Echocardiography and nuclear cardiology have serious limitations in obese subjects owing to poor acoustic window and attenuation artifacts, respectively. Coronary computed tomography angiography can provide information about obstructive coronary disease; however, the use of radiation is a serious disadvantage. Finally, cardiac magnetic resonance (CMR) holds the promise of an “all in one” examination by combining evaluation of function, wall motion/thickness, stress rest/perfusion, replacement and diffuse fibrosis without radiation. Future studies are required to document the cost/benefit ratio of the CMR in the evaluation of cardiovascular risk in overweight/obese children and adolescents.


PEDIATRICS ◽  
1992 ◽  
Vol 89 (1) ◽  
pp. 169-169
Author(s):  
NORMAN J. SISSMAN

To the Editor.— Two recent reviews in Pediatrics1,2 provide much interesting information on the effect of home visits on the health of women and children. However, I was disappointed not to find in either article more than token reference to the cost of the programs reviewed. In this day of increasingly scarce health care resources, we no longer have the luxury of evaluating programs such as these without detailed consideration of their cost-benefit ratio.


2015 ◽  
Vol 48 (5) ◽  
pp. 319-323 ◽  
Author(s):  
André Hadyme Miyague ◽  
Fernando Marum Mauad ◽  
Wellington de Paula Martins ◽  
Augusto César Garcia Benedetti ◽  
Ana Elizabeth Gomes de Melo Tavares Ferreira ◽  
...  

AbstractThe authors review the main concepts regarding the importance of cleaning/disinfection of ultrasonography probes, aiming a better comprehension by practitioners and thus enabling strategies to establish a safe practice without compromising the quality of the examination and the operator productivity. In the context of biosafety, it is imperative to assume that contact with blood or body fluids represents a potential source of infection. Thus, in order to implement cleaning/disinfection practice, it is necessary to understand the principles of infection control, to consider the cost/benefit ratio of the measures to be implemented, and most importantly, to comprehend that such measures will not only benefit the health professional and the patient, but the society as a whole.


2014 ◽  
Vol 39 (1) ◽  
pp. 165-172
Author(s):  
Praveen Kumar Verma ◽  
SK Nag ◽  
SK Patil

The paper has studied the economic viability of improved technology (Introduced under NAIP component-3) for extraction of cashew kernel from cashew nut in Bastar region of Chhattisgarh, India. Cost concept has been used to calculate economics of cashew kernel. The technology (Boiling, steaming, cutting, drying, and peeling) has been found viable over conventional practices (Traditional manual separation by stone or hammer) on account of higher recovery of 40 percent and cost reduction by 29.71 percent. Overall net profit per unit (One unit includes one boiler, one steamer, two cutter, one dryer, six peelers and cost of land, depreciation and interest on working capital) in the case of improved technology has been estimated to be Rs 7.32 lakh. Cost of production in machine extraction practices was 202.80 Rupees per kilogram of cashew in spite of traditionally practiced 288.56 Rupees per kilogram. The cost benefit ratio was found higher in machine extraction (1.57) as compare to traditionally practiced (0.169). The mechanical decortications and separation could not only save time and money, also reduced women drudgery (due to manual breaking by stone or hammer to separate kernel). The technology has been found suitable for promotion of entrepreneurship on the processing of cashew kernel from cashew nut in the production catchments which otherwise is not properly utilized. DOI: http://dx.doi.org/10.3329/bjar.v39i1.20166 Bangladesh J. Agril. Res. 39(1): 165-172, March 2014


2014 ◽  
Vol 41 (4) ◽  
pp. 292-296
Author(s):  
Luiz Carlos Buarque Gusmão ◽  
Sérgio Henrique Chagas Valoes ◽  
José da Silva Leitão Neto

The objective is to reinforce the importance of blood reinfusion as a cheap, safe and simple method, which can be used in small hospitals, especially those in which there is no blood bank. Moreover, even with the use of devices that perform the collection and filtration of blood, more recent studies show that the cost-benefit ratio is much better when autologous transfusion is compared with blood transfusions, even when there is injury to hollow viscera and blood contamination. It is known that the allogeneic blood transfusion carries a number of risks to patients, among them are the coagulation disorders mediated by excess enzymes in the conserved blood, and deficiency in clotting factors, mainly the Factor V, the proacelerin. Another factor would be the risk of contamination with still unknown pathogens or that are not investigated during screening for selection of donors, such as the West Nile Fever and Creutzfeldt-Jacob, better known as "Mad Cow" disease. Comparing both methods, we conclude that blood autotransfusion has numerous advantages over heterologous transfusion, even in large hospitals. We are not against blood transfusions, just do not agree that the patient's own blood is discarded without making sure there will be enough blood in stock to get him out of the hemorrhagic shock.


2019 ◽  
Vol 16 (1) ◽  
pp. 74
Author(s):  
Mega Nugraheni Apriza Putri ◽  
Raden Kunto Adi ◽  
Isti Khomah

Gula semut adalah produk inovatif dari pengolahan nira kelapa dalam bentuk bubuk atau butiran bewarna kuning sampai cokelat. Sebanyak 433.820 kg produksi gula semut dibuat di Desa Hargotirto. Penelitian bertujuan untuk menganalisis pendapatan usaha, pola saluran pemasaran, biaya, keuntungan, marjin pemasaran, dan efisiensi pemasaran secara ekonomi masing-masing saluran pemasaran di Desa Hargotirto. Metode dasar yang digunakan adalah metode deskriptif analisis. Metode penentuan lokasi secara <em>purposive</em> di Desa Hargotirto, Kecamatan Kokap, Kabupaten Kulon Progo. Metode pengambilan responden secara random dengan teknik undian sejumlah 93 responden. Pengambilan responden saluran pemasaran dengan <em>snowball sampling</em>. Analisis data yang digunakan dalam menghitung analisis usaha dan pemasaran untuk mengetahui biaya, penerimaan, pendapatan usaha, biaya pemasaran, keuntungan pemasaran, dan marjin pemasaran. Hasil penelitian menunjukkan rata-rata penerimaan sebesar Rp51.366,22, biaya total sebesar Rp25.401,16, danrata-rata pendapatan sebesar Rp25.959,05. Terdapat tiga pola saluran pemasaran di Desa Hargotirto. Total biaya pemasaran masing-masing saluran pemasaran yaitu Rp5.845,30, Rp5.374,72, dan Rp3.407,73. Total keuntungan pemasaran masing-masing saluran pemasaran yaitu Rp7.640,39, Rp7.343,56, dan sebesar Rp9.960,95. Total marjin pemasaran pada masing-masing saluran yaitu Rp6.636,36, Rp5.000,00, dan Rp4.849,91. Nilai <em>farmer’s share</em> untuk masing-masing saluran pemasaran yaitu 72,35%, 77,99%, dan 78,20%<strong>.</strong><br /><p><strong><br /></strong></p><p><em>Crystal coconut sugar is an innovative product from processing coconut palm in the powder or granular form that have</em><em> </em><em>a</em><em> </em><em>yellow to brown colour.</em><em> </em><em>A total of 433,820 kg of crystal coconut sugar made in Hargotirto Village.</em><em> </em><em>The aim of this research is to </em><em>analyse</em><em> the cost, revenue, income, marketing cost, benefit cost</em><em>, </em><em>marginal marketing, and marketing efficiency economically </em><em>in</em><em> Hargotiro Village</em><em>.</em><em> </em><em>The method applied is the descriptive method. The sample area is chosen on purposive sampling. The sample of producent is taken by random and take 93 sample. The method of take snowball sampling marketing channel respondents. The data analysis used is the cost analysis, revenue, income, marketing cost, benefit cost, and marginal marketing. The result of the research business analysis shows that are total rate revenue of crystal coconut sugar Rp51</em><em>,</em><em>360</em><em>.</em><em>22. </em><em>T</em><em>hat are three pattern of marketing channel of crystal coconut sugarin Hargotirto Village</em><em>.</em><em> Total benefit for </em><em>each marketing channel is</em><em> Rp7</em><em>,</em><em>640</em><em>.</em><em>39, Rp7</em><em>,</em><em>343</em><em>.</em><em>56, and Rp9</em><em>,</em><em>960</em><em>.</em><em>95. Total Marginal marketing for </em><em>each marketing channel is</em><em> Rp6.636,36, Rp5.000,00, and Rp4.840,91. Farmer’s share for each marketing channel is 72,35%, 77,99%, and 78,20%.</em></p><p><strong><br /></strong></p><strong></strong><em></em>


Sign in / Sign up

Export Citation Format

Share Document