Cost-benefit ratioBc ratiocost benefit ratio中文Cost-benefit analysis formulaCost benefit analysis exampleCost analysisBCR PMPBenefit Cost Ratio bcr examplebenefit cost ratio中文Discount rate cost-benefit analysisNet benefit formulaCost benefit analysis net present value

Benefit–cost ratio - Wikipedia

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A benefit–cost ratio (BCR) is an indicator, used in cost–benefit analysis, that attempts to summarize the overall value for money of a project or proposal. Benefit–costratio FromWikipedia,thefreeencyclopedia Jumptonavigation Jumptosearch Abenefit–costratio[1](BCR)isanindicator,usedincost–benefitanalysis,thatattemptstosummarizetheoverallvalueformoneyofaprojectorproposal.ABCRistheratioofthebenefitsofaprojectorproposal,expressedinmonetaryterms,relativetoitscosts,alsoexpressedinmonetaryterms.Allbenefitsandcostsshouldbeexpressedindiscountedpresentvalues.ABCRcanbeaprofitabilityindexinfor-profitcontexts.ABCRtakesintoaccounttheamountofmonetarygainrealizedbyperformingaprojectversustheamountitcoststoexecutetheproject.ThehighertheBCRthebettertheinvestment.Thegeneralruleofthumbisthatifthebenefitishigherthanthecosttheprojectisagoodinvestment. Thepracticeofcost–benefitanalysisinsome[which?]countriesreferstotheBCRasthecost–benefitratio,butthisisstillcalculatedastheratioofbenefitstocosts. Contents 1Rationale 2Problems 3Calculation 4Seealso 5Notes 6References Rationale[edit] Intheabsenceoffundingconstraints,thebestvalueformoneyprojectsarethosewiththehighestnetpresentvalue(NPV).Wherethereisabudgetconstraint,theratioofNPVtotheexpenditurefallingwithintheconstraintshouldbeused.Inpractice,theratioofpresentvalue(PV)offuturenetbenefitstoexpenditureisexpressedasaBCR.(NPV-to-investmentisnetBCR.)BCRshavebeenusedmostextensivelyinthefieldoftransportcost–benefitappraisals.TheNPVshouldbeevaluatedovertheservicelifeoftheproject. Problems[edit] Long-termBCRs,suchasthoseinvolvedinclimatechange,areverysensitivetothediscountrateusedinthecalculationofnetpresentvalue,andthereisoftennoconsensusontheappropriateratetouse. Thehandlingofnon-monetaryimpactsalsopresentsproblems.Theseimpactsareusuallyincorporatedbyestimatingtheminmonetaryterms,usingmeasuressuchasWTP(willingnesstopay),thoughtheseareoftendifficulttoassess.AlternativeapproachesincludetheUK'sNewApproachtoAppraisalframework. AfurthercomplicationwithBCRsconcernstheprecisedefinitionsofbenefitsandcosts.Thesecanvarydependingonthefundingagency. [2] Calculation[edit] BCR=Discountedvalueofincrementalbenefits÷Discountedvalueofincrementalcosts Seealso[edit] Benefitshortfall Cost–benefitanalysis Costoverrun Businessefficiency Price–performanceratio Notes[edit] ^Zangeneh,A.,Jadid,S.,&Rahimi‐Kian,A.(2010).Normalboundaryintersectionandbenefit–costratiofordistributedgenerationplanning.EuropeanTransactionsonElectricalPower,20(2),97–113. ^Porter,H.L.,Neely,S.T.,&Gorga,M.P.(2009).Usingbenefit–costratiotoselectUniversalNewbornHearingScreeningtestcriteria.Earandhearing,30(4),447. References[edit] JenniferGreene,AndrewStellman(2007)."HeadfirstPMP,"O'Reilly,(330) Retrievedfrom"https://en.wikipedia.org/w/index.php?title=Benefit–cost_ratio&oldid=1008018479" Categories:TransporteconomicsHiddencategories:Allarticleswithspecificallymarkedweasel-wordedphrasesArticleswithspecificallymarkedweasel-wordedphrasesfromJanuary2020 Navigationmenu Personaltools NotloggedinTalkContributionsCreateaccountLogin Namespaces ArticleTalk Variants expanded collapsed Views ReadEditViewhistory More expanded collapsed Search Navigation MainpageContentsCurrenteventsRandomarticleAboutWikipediaContactusDonate Contribute HelpLearntoeditCommunityportalRecentchangesUploadfile Tools WhatlinkshereRelatedchangesUploadfileSpecialpagesPermanentlinkPageinformationCitethispageWikidataitem Print/export DownloadasPDFPrintableversion Languages العربيةΕλληνικάPortuguês Editlinks

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